east; and the Baltic Sea and Kaliningrad Oblast‚ a Russian exclave‚ to the north. The total area of Poland is 312‚679 square kilometers (120‚726 sq mi)‚ making it the 69th largest country in the world and 9th in Europe. Poland has a population of over 38 million people‚ which makes it the 33rd most populous country in the world. (WBO‚ 2010) Historical Background A national accounting chart for Poland did not exist before the 1930s although an accountants’ Association was already established in the
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"Accounting for Contingencies" . (1975). (par. 1). Horngren‚ C.T.‚ G. Foster‚ S. M. Datar. (1994). Cost Accounting : A Managerial Emphasis. Prentice-Hall. Kreuze‚ J.‚ G. Newell. 1994. ABC and Life Cycle Costing for Environmental Expenditures. (pp. 38-42). Management Accounting. Darlene T. Marsh‚ Robert Lipscomb. (2004). Environmental Accounting. Retrieved from http://library.findlaw.com/2004/Aug/30/133558.html Jeffrey B. Gracer. (2006). Changes in GAAP Put Spotlight on Environmental Disclosure.
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HKAS 33 Issued March 2004Revised March 2010 Hong Kong Accounting Standard 33 Earnings per Share HKAS 33 COPYRIGHT © Copyright 2012 Hong Kong Institute of Certified Public Accountants This Hong Kong Financial Reporting Standard contains IFRS Foundation copyright material. Reproduction within Hong Kong in unaltered form (retaining this notice) is permitted for personal and non-commercial use subject to the inclusion of an acknowledgment of the source. Requests and inquiries concerning
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Jaggi‚ B.‚ and J. Tsui. 1999. Determinants of audit report lag: Further evidence from Hong Kong. Accounting and Business Research 30(1): 17-28. Jiang‚ W. and J. Wu. 2009. The impact of PCAOB Auditing Standard 5 on audit fees. The CPA Journal April: 34-38. Kinney‚ W. R.‚ and L. S. McDaniel. 1993. Audit delay for firms correcting quarterly earnings. Auditing: A Journal of Practice and Theory 12(2): 135-142. Knechel‚ W. R.‚ and J. L. Payne. 2001. Additional evidence on audit report lag. Auditing: A Journal
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Intel Itanium Architecture Intel Itanium Architecture or IA-64: Intel and Hewlett-Packard developed the Itanium processor jointly. The Itanium is also called IA-64 (Intel Architecture 64 bit processor) uses 64-bit registers and performs 64-bit arithmetic and logic operations (figure 1). The Itanium architecture also provides full compatibility with Intel’s 32-bit architecture also known as IA-32. [pic] Figure1: 64-bit registers in an Itanium chipset. The working operations
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MFRS 116 Malaysian Financial Reporting Standard 116 Property‚ Plant and Equipment This version includes amendments resulting from MFRSs with effective dates no later than 1 January 2012. Amendments with an effective date later than 1 January 2012 MFRS 116 has been amended by MFRS 13 Fair Value Measurement*. As those amendments have an effective date after 1 January 2012 they are not included in this edition. * effective date 1 January 2013 559 MFRS 116 CONTENTS paragraphs
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INTERIM RESULTS 2012/13 26 weeks ended 25 August 2012 IMPLEMENTING THE PLAN – INVESTING IN A BETTER TESCO Financial headlines: Group sales up 1.4% to £36.0bn* (up 3.2% at constant rates); Group sales exc. petrol up 1.6% (up 3.7% at constant rates) Statutory profit before tax down (11.6)% to £1.7bn; Underlying profit before tax down (8.5)% to £1.8bn Group trading profit of £1.6bn‚ down (10.5)% – UK down (12.4)% to £1.1bn; International down (17.1)% to £0.4bn; Tesco Bank up 114%
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OBJECTIVE SCOPE 1–2 DEFINITIONS 3–6 COMBINING AND SEGMENTING CONSTRUCTION CONTRACTS 7–10 CONTRACT REVENUE 11–15 CONTRACT COSTS 16–21 RECOGNITION OF CONTRACT REVENUE AND EXPENSES 22–35 RECOGNITION OF EXPECTED LOSSES 36–37 CHANGES IN ESTIMATES 38 DISCLOSURE 39–45 EFFECTIVE DATE 496 46 © IFRS Foundation MFRS 111 Malaysian Financial Reporting Standard 111 Construction Contracts (MFRS 111) is set out in paragraphs 1–46. All the paragraphs have equal authority. MFRS 111 should be read
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IAS 19 EMPLOYEE BENEFITS HISTORY OF IAS 19 April 1980 Exposure Draft E16 Accounting for Retirement Benefits in Financial Statements of Employers January 1983 IAS 19 Accounting for Retirement Benefits in Financial Statements of Employers 1 January 1985 Effective Date of IAS 19 (1983) December 1992 E47 Retirement Benefit Costs December 1993 IAS 19 Retirement Benefit Costs (revised as part of the ’Comparability of Financial Statements’ project based on E32) 1 January 1995 Effective Date
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Introduction: What is Literature 2-5 The Formalists‚ Russia‚ 1910s. “Lit language is a set of deviations from a norm … a ‘special’ kind of language‚ in contrast to the ‘ordinary’ language we commonly use.” Ordinary lang is different for different classes‚ regions‚ ages‚ etc. Lit lang is an assemblage of devices (sound‚ rhythm‚ narrative techniques‚ etc) and the lit content is merely present as the reason to use these in a particular way. 6-7 However‚ it’s possible to read anything as literature
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