to IAS 38 Intangible Assets [IFRS 3.B39]. According to IAS 38.35 Intangible Assets‚ if acquired intangible assets is separable or arises from legal or contractual rights‚ sufficient information exists to measure fair value reliably. Following initial acquisition‚ BIG can adopt either the cost or revaluation model as its accounting policy [IAS38.72]. BIG adopted the cost model whereby intangible assets are carried at cost less any accumulated amortization and accumulated impairment losses [IAS 38
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Illustrative Disclosures for Revised IAS 19 Employee Benefits Revisions to IAS 19 Employee Benefits is effective for annual periods beginning on or after 1 January 2013. The following is an illustration of disclosures relating to employee benefits when the standard is adopted for the year ending December 31‚ 2013. Extract of summary of significant accounting policies illustrating changes in accounting policies on adoption of Revised IAS 19: X. Summary of significant accounting policies
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• The periodic table comprises of two main components: Group & Period Group: The elements placed in a column of the periodic table → 2 systems: 18 Groups or 8 Groups Audi Majdan – DMC 101 – KLIUC 2 Standard System Roman Numeral System 1 IA 2 II A 3 III B 4 IV B 5 VB 6 VI B 7 8 9 10 11 12 13 14 15 16 17 18 • VII B VIII IB II B III A IV A VA VI A VII A VIII A Transition Elements Main groups can be designated as ’A’ and ’B’ with column number in Roman numerals. 3 Audi Majdan
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process by which the differences in accounting practices across countries are reduced ultimately resulting in a set that is comparable (Nobes and Parker‚ 2010). Background and Objectives The European Union (EU) is an economic and political union of 27 member countries located in Europe. The EU was established on 1 January 1958 following the Treaty of Rome 1957 (Nobes and Parker‚ 2010). The objective of Treaty had established rules to encourage free movement of persons‚ products and services‚ and
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Charles Law IA Temperature of Water (0c) +-20c | Volume of Gas (ml)+- 1ml | Total Volume(ml)+- 1ml | 17 | 0 | 250 | 27 | 10 | 260 | 37 | 21 | 271 | 47 | 29 | 279 | 57 | 36 | 286 | 67 | 43 | 293 | 77 | 51 | 301 | 87 | 57 | 307 | 97 | 68 | 318 | This was our original graph‚ it was before we made the trend line go back 311 points to find where the graph intercepts the X axis. As you can see there are little or no error or anomalies in this data and the R2 value came out to be
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Consolidation and IFRS: an introduction Academic year 2010/2011 Patrice Schumesch Sebastian Harushimana Table of contents (1/4) Introduction - Why IFRS ? - General principles Measurement of assets and liabilities - Formation expenses - Intangible assets - Property‚ plant & equipment - Leases - Impairment of assets Slide 2 Consolidation and IFRS: an introduction Table of contents (2/4) Measurement of assets and liabilities (cont’d) - Government grants - Inventories and
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upon my imagination. Imagination is more important than knowledge. Knowledge is limited. Imagination encircles the world. Albert Einstein 242 Income Statement pursuant to Consob Resolution No. 15519 of July 27‚ 2006 243 Balance Sheet pursuant to Consob Resolution No. 15519 of July 27‚ 2006 244 Notes to the Financial Statements 301 Appendix – Transition of the Parent Company Fiat S.p.A. to International Financial Reporting Standards (IFRS) Financial Review of Fiat S.p.A. The financial
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statement of profit or loss requires that expenses be classified based on either their nature or function within the operation. IAS 1.99 states that “an entity shall present an analysis of expenses recognized in profit or loss using a classification based on either their nature or their function within the entity‚ whichever provides information that is reliable and more relevant.” IAS 1.101 further explains‚ “expenses are sub classified to highlight components of financial performance that may differ in
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issues highlighted in a previous discussion of the current state of Information Audit (IA)‚ and offers a graphical representation of the IA landscape. Library and Information Science (LIS) struggles to establish its ‘soft’ approach to IA as the leading methodology despite repeated endorsement by authors in other professional groups with some kind of interest in information management. They have found the LIS IA methodology using analysis of information needs and flows to be a useful analytical tool
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