structure of the international financial reporting standards foundation
Tài liệu Guide to International Financial Reporting Standards doc
Ngày tải lên :
17/02/2014, 09:20
... accounting standards, the
following websites include information about the development of IFRS, the
convergence efforts between the FASB and the IASB, and the acceptance of
IFRS around the world. ... on the IASB.) In 2001, the IASB promulgated the first iteration of
IFRS, offering the possibility of a single set of high-quality accounting standards
that could be used by all nations.
The ... evaluated prior to the potential
adoption of IFRS in the U.S. These include the following:
ãIASBsFunding,StafngandGovernance
The success of IFRS as a high-quality set of global accounting standards...
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Tài liệu Incorporating International Financial Reporting Standards (IFRS) into Intermediate Accounting ppt
Ngày tải lên :
18/02/2014, 01:20
... disclosure on the face of the financial statements indicates the
amount of net income attributed to shareholders (of the parent company) and the amount
attributed to minority interest (of the subsidiary). ... None of the above
i
Preface
The purpose of these materials is to allow the intermediate accounting student and their
faculty members to get started incorporating the International Financial ... the growing need to develop a set of
common financial standards to address the global nature of corporate financing. In 2000, the
IASC received support from the International Organization of...
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International Financial Reporting Standards (IFRS): An AICPA Backgrounder doc
Ngày tải lên :
29/03/2014, 18:20
...
supporting the goal of a single set of high-quality, global accounting standards to be used in the
financial reporting of public companies throughout the world.
The Financial Accounting Standards ... IFRS
The growing acceptance of International
Financial Reporting Standards (IFRS) as a
basis for U.S. financial reporting represents a
fundamental change for the U.S. accounting
profession. The ... formed in 1973. The IASB’s mandate is to
develop International Financial Reporting Standards
(IFRS).
2002: The IASB and the Financial Accounting
Standards Board (FASB) issue the Norwalk Agreement,...
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INTERNATIONAL FINANCIAL REPORTING STANDARDS DESK REFERENCE Overview, Guide, and Dictionary phần 1 doc
Ngày tải lên :
14/08/2014, 05:20
... observers on the SIC.
STRUCTURE OF THE IASB
The IASC Foundation is an independent organization with the Trustees and
the IASB, as well as the SAC and the SIC. Of the 19 Trustees, there are 6
from ... regime. The standards offered significant flexibility, which eased the
process of adoption. The other benefit was they carried none of the possible
political connotations from adopting the standards of ... Impetus for Global Standards 10
The International Accounting Standards Committee 11
CHAPTER 3 The International Accounting Standards Board 15
Formation of the IASB 15
Structure of the IASB 17
Funding...
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INTERNATIONAL FINANCIAL REPORTING STANDARDS DESK REFERENCE Overview, Guide, and Dictionary phần 2 doc
Ngày tải lên :
14/08/2014, 05:20
... and for the development of Statements of
Accounting Concepts. Previously, the AASB worked jointly with the account-
ing profession and used the services of the staff of the AARF. In 1999, the
Corporate ... Page 37
the auspices of the Institute of Chartered Accountants of New Zealand. The
FRSB has made a commitment to the policy of international harmonization of
New Zealand financial reporting standards.
CANADA
The ... permutations of these options that can be pursued by the
AcSB in the short term. In the long run, however, only one of the three
courses of action is feasible. This has implications for the status of the...
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INTERNATIONAL FINANCIAL REPORTING STANDARDS DESK REFERENCE Overview, Guide, and Dictionary phần 3 ppt
Ngày tải lên :
14/08/2014, 05:20
... Characteristics of Financial Statements
ã The Elements of Financial Statements
ã Recognition of the Elements of Financial Statements
ã Measurement of the Elements of Financial Statements
ã Concepts of Capital ... “Framework” contains are the ac-
cruals basis of accounting and the going concern concept.
STRUCTURE OF THE FRAMEWORK
The main headings of the Framework are as follows:
ã The Objective of Financial Statements
ã ... be
incurred in making the sale. At the year-end, the value of the inventory is
$6,250; that is, the selling price of $6,500 less the selling costs of $250. The
write-down of inventory of $1,750 (cost...
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INTERNATIONAL FINANCIAL REPORTING STANDARDS DESK REFERENCE Overview, Guide, and Dictionary phần 4 pot
Ngày tải lên :
14/08/2014, 05:20
... at the lower of the fair value of the lease and
the present value of the minimum lease payments.
Finance lease payments should be apportioned between the finance charge
and the reduction of the ... leases. In the case of the for-
mer, the entity must defer and amortize the excess of the sales’ proceeds over
the carrying amount for the period of the lease. With an operating lease, there
are ... for the benefit of employees of the
entity, or of any of its related parties.
MAIN DISCLOSURES
ã The name of its parent and, if different, the ultimate controlling party,
irrespective of whether...
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INTERNATIONAL FINANCIAL REPORTING STANDARDS DESK REFERENCE Overview, Guide, and Dictionary phần 5 pot
Ngày tải lên :
14/08/2014, 05:20
... remove the majority of the board of directors
ã To cast the majority of votes
From the acquirers perspective, the costs of the business combination are
the sum of:
ã The fair values, at the date of ... by the acquirer
as an asset from the acquisition date and is initially measured as the ex-
cess of the cost of the business combination over the acquirer’s share of
the net fair values of the ... arises where the cost of an acquisition is less than
the share of identifiable net assets acquired. The standard considers such
an amount as a result of an error either in the measurement of the ac-
quiree’s...
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Technical Committee of the International Organization of Securities Commissions : Principles for financial market infrastructures ppt
Ngày tải lên :
15/03/2014, 10:20
... management form the core of the standards for financial risk management
and financial resources. These principles contain extensive cross references because of the
interaction among the four standards. ... expected to be,
part of the body of international standards and codes recognised by the Financial Stability Board (formerly
called the Financial Stability Forum) and international financial institutions. ... management. These
lessons, along with the experience of implementing the existing international standards, led
the Committee on Payment and Settlement Systems (CPSS) and the Technical Committee
of the...
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Governance and organizational structure of the inter-agency secretariat to the United Nations International Strategy for Disaster Risk Reduction (ISDR) pot
Ngày tải lên :
23/03/2014, 02:20
...
The Office shall, in accordance with the relevant provisions of the
Financial Regulations and Rules of the United Nations examine,
review and appraise the use of financial resources of the ... component B
of the humanitarian affairs programme of work, better reflecting the relationship of
this work to the other components of the programme. OIOS is also of the view that
the ISDR secretariat ...
recommending the inclusion of a reference to the
work of the United Nations in disaster risk reduction
within the sustainable development programme of
the United Nations.
17. The Management of the...
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2010 Annual Financial Audit and Audit of Internal Structure of the Long Island Regional Planning Council pdf
Ngày tải lên :
19/06/2014, 15:20
... Presiding Officer of the Legislature, or their designees,
Commissioners of Health, Commission of Public Works in each County, the
Director of the Planning Department in Suffolk, the Executive ... of the contract or any of
the rights and obligations thereunder without the prior written
approval of the LIRPC.
11. Negotiated Changes: In the event that negotiated changes occur after
the ... based
upon offers received without discussion of such offers with the
Proposers. Each offer, therefore, should be submitted in the most
favorable terms that the Proposers can offer the LIRPC...
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