a comparison of international financial reporting standards and us gaap for investment funds

International financial reporting standards

Ngày tải lên : 05/01/2014, 00:50

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Tài liệu Guide to International Financial Reporting Standards doc

Ngày tải lên : 17/02/2014, 09:20

... Internation- al Accounting Standards Board (IASB) adopted the ﬁrst iteration of International Financial Reporting Standards (IFRS) to serve as a possible pathway for establish- ing uniform global ... rather than accept the burden of having to operate in both IFRS and US GAAP. •PromoteIncreasedTransparency IFRS is a more “principles-based” set of accounting standards than US GAAP. As ... that offer a more transparent picture of the ﬁrm’s economic condition. •ReduceComplexityin Financial Reporting Over the last several decades, the standards of US GAAP and associated guid- ance...

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Tài liệu Incorporating International Financial Reporting Standards (IFRS) into Intermediate Accounting ppt

Ngày tải lên : 18/02/2014, 01:20

... financial statements prepared under the different methods may vary considerably: • IFRS as national standards, with explanatory material added • IFRS used as national standards, plus national standards ... conceptual framework for IFRS addresses: a. Objectives of financial statements b. Qualitative characteristics c. Concepts of capital and capital maintenance d. All of the above e. None of the above ... http://www.nokia.com/NOKIA_COM_1/About_Nokia/Financials /Financial _Statements/pdf_2006 /US- GAAP0 6.pdf Consider the information provided in the reconciliation and answer the following questions: a. Do US GAAP financial...

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International Financial Reporting Standards (IFRS): An AICPA Backgrounder doc

Ngày tải lên : 29/03/2014, 18:20

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International accounting harmonisation - a comparison of Spain, Sweden and Austria docx

Ngày tải lên : 06/03/2014, 21:20

... accounting harmonisation - a comparison of Spain, Sweden and Austria Abstract Despite attempts to secure harrnonisation of accounting practice, significant variations in accounting rules and practice ... Federation, South Africa, the UK, and the USA. There are two co-opted organisations, the International Co- ordinating Committee of Financial Analysts Associations and the Federation of Swiss Industrial Holding ... in financial reporting. Countries on the IASC board until 31 December 1997 are Australia, Canada, France, Germany, India, Japan, Malaysia, Mexico, the Netherlands, Nordic Federation, South Africa,...

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Báo cáo y học: "A Comparison of Immuncapture Agglutination and ELISA Methods in Serological Diagnosis of Brucellosis"

Ngày tải lên : 25/10/2012, 10:56

... 2. Casaoa MA, Navarroa E, Solerab J. Evaluation of Brucellacapt for the diagnosis of human brucellosis. Journal of Infection 2004; 49: 102–108. 3. Clavijo E, Diaz R, Anguita A, Garcia A, Pinedo ... immuncapture agglutination and ELISA Ig M and Ig G tests, which are based on sandwich ELISA system, are standardized tests that have high diagnostic value and can be used interchangeably. Titer is ... Qassem LA, Osobad AO. Comparison of the Brucella Standard Agglutination Test with the ELISA IgG and IgM in patients with Brucella bacteremia. Diagnostic Microbiology and Infectious Disease 2002;...

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A comparison of real and simulated designs for vibratory parts feeding

Ngày tải lên : 03/01/2014, 19:15

... IEEE International Conference on Robotics and Automa- tion, April 1986. [ 6 ] Alan D. Christiansen, Andrea D. Edwards, and Carlos A. Coello Coello. Automated design of part feeders using a genetic ... See http://www.research.digital.com/SRC/juno-2. [ 10 ] JayaramanKrishnasamy, MarkJ.Jakiela, andDanielE.Whit- ney. Mechanics of vibration-assisted entrapment with appli- cation to design. In International Conference on Robotics and Automation. ... taking the Cartesian product over all the parameter values. It also allows us to specify equivalence classes of stable states, and it then automatically categorizes the state (and hence, the equivalence...

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Tài liệu INTERNATIONAL FINANCIAL REPORTING STANDARD (IFRS) WILL SUPPORT MANAGEMNET ACCOUNTING SYSTEM FOR SMALL AND MEDIUM ENTREPRISE (SME)?" ppt

Ngày tải lên : 17/02/2014, 09:20

... search and analyses of usefulness of this reporting. The characteristic formulation of accounting and financial information is to obtain a common language in reporting financial data, capable ... page 5). For that reason the standardization of accounting and financial information get an important support from researchers. There are some arguments in favor of and against an international ... between accounting and financial reporting in two countries: Canada and Romania, and between management needs for accounting and financial 1 University „1 Decembrie 1918” Alba Iulia, e-mail:...

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Tài liệu Corruption A GLOSSARY OF INTERNATIONAL STANDARDS IN CRIMINAL LAW docx

Ngày tải lên : 18/02/2014, 12:20

... Convention Bribery offences ● Active bribery of a foreign and international public official (mandatory) ● Active and passive bribery of national public officials (mandatory) ● Active bribery of a foreign and ... foreign and international public official (mandatory) ● Active and passive bribing judges and officials of international courts (mandatory) ● Passive bribery of foreign and international public officials ... (mandatory) ● Active bribery of a foreign and international public official (mandatory) ● Passive bribery of foreign and international public officials (optional) ● Active and passive bribery in...

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Tài liệu ADJUSTING STATED INTENTION MEASURES TO PREDICT TRIAL PURCHASE OF NEW PRODUCTS: A COMPARISON OF MODELS AND METHODS doc

Ngày tải lên : 19/02/2014, 03:20

...

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Tài liệu An International Comparison of Milk Supply Control Programs and Their Impacts pot

Ngày tải lên : 22/02/2014, 05:20

... Percentage of Production Sources: Eurostat, GTIS, MAF, USDA, Eurostat, DairyAustralia, Informa Estimates 44 The EU, New Zealand, Australia, and the US account for approximately 80% of all ... Prices $5 $10 $15 $20 $25 $30 $35 Jan-01 Jan-02 Jan-03 Jan-04 Jan-05 Jan-06 Jan-07 Jan-08 Jan-09 Jan-10 Milk Prices (USD/cwt) US EU CA NZ Canada EU New Zealand US Sources: USDA, LTO-Nederland, CDC, Informa Estimates ... has outpaced the EU-15 and Canada. Europeans have traditionally been large dairy consumers, and they consume more fluid milk, cheese, and butter per capita than Canadians or Americans. Canadian...

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Tài liệu A Comparison of Conventional and Organic Milk Production Systems in the U.S. potx

Ngày tải lên : 22/02/2014, 05:20

... farms adopting the organic approach because of access to high quality pastures and the ability to manage pasture as a dairy feed source. These areas also have a long history of small dairy operations ... organic and conventional costs of production for dairies in California. The analysis was based on 1999 data from 6 24 Table 3. Test of equality of means on production practices and labor use ... terms of the scope and the depth of data supporting the analyses. This study addresses these limitations, taking advantage of a unique nationwide data set of organic and conventional dairies....

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Tài liệu A COMPARISON OF THE TEXTUAL STRUCTURES OF ARABIC AND ENGLISH WRITTEN TEXTS pdf

Ngày tải lên : 24/02/2014, 18:20

... general character and regularities of the linear materialization and linear perception of utterance on the one hand, and on the other by the attitude of the speaker towards the message and the addressee. "Thus ... previous chapter, I shall be working with a systemic-functional model of language based on the work of M .A. K. Halliday. The advantage of the systemic model is that because it takes a basically paradigmatic ... pharyngeal fricative Voiced glottal fricative Voiced bilabial nasal Voiced alveolar nasal Voiced alveolar lateral Voiced alveolar roll Voiced bilabial continuant Voiced palatal continuant Ia:!  long...

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Forecasting UK GDP growth, inflation and interest rates under structural change: a comparison of models with time-varying parameters potx

Ngày tải lên : 06/03/2014, 14:20

... inﬂuence of time-varying parameters and a large information set on forecast performance. The TVAR model that uses the lag of inﬂation as the threshold variable consistently delivers more accurate forecasts ... S t : Given starting values for the VAR parameters and covariances and the transition probabilities, the unobserved state variables S and H are drawn using multi-move Gibbs sampling to draw from the ... The right-hand side offers an alternative evaluation of the forecasting performance in terms of the Diebold and Mariano (1995) test. As for the RMSE, green indicates that these models outperform the AR(1),...

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A review of non-financial incentives for health worker retention in east and southern Africa pot

Ngày tải lên : 06/03/2014, 19:20

... countries in east and southern Africa (ESA): Angola, Botswana, DRC, Kenya, Lesotho, Madagascar, Malawi, Mauritius, Mozambique, Namibia, South Africa, Swaziland, Tanzania, Uganda, Zambia and Zimbabwe. ... Kenya, Lesotho, Madagascar, Malawi, Mauritius, Mozambique, Namibia, South Africa, Swaziland, Tanzania, Uganda, Zambia and Zimbabwe. While some effort was made to obtain a core set of information, it is ... to health worker out-migration. Countries like Namibia, South Africa and Botswana do not appear to have faced the same donor conditionalities as Zimbabwe, Uganda, Tanzania, Zambia and Kenya, where...

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Báo cáo khoa học: The oxidative effect of bacterial lipopolysaccharide on native and cross-linked human hemoglobin as a function of the structure of the lipopolysaccharide A comparison of the effects of smooth and rough lipopolysaccharide ppt

Ngày tải lên : 08/03/2014, 10:20

... lipopolysaccharide Douglas L. Currell and Jack Levin Department of Laboratory Medicine, University of California School of Medicine and Veterans Administration Medical Center, San Francisco, CA, USA The ... Escherichia coli 026:B6 and Proteus mirabilis S 1959, was demonstrated and shown to cause disaggregation and an increase of the biological activity of the LPS [1]. In a related study, Hb similarly enhanced ... oxidative effect of bacterial lipopolysaccharide on native and cross-linked human hemoglobin as a function of the structure of the lipopolysaccharide A comparison of the effects of smooth and...