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amendments resulting from IFRSs issued up to 3 July 2008. Its effective date is 1 January 2009. IAS 1 Presentation of Financial Statements was issued by the International Accounting Standards Committee in September 1997. It replaced IAS 1 Disclosure of Accounting Policies (originally approved in 1974)‚ IAS 5 Information to be Disclosed in Financial Statements (originally approved in 1977) and IAS 13 Presentation of Current Assets and Current Liabilities (originally approved in 1979). In April
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Page of Contents Introduction ………………………………………………… 02 TASK 01 ………………………………………………... 03 – 22 T1.1 ………………………………………………... 03 - 11 T1.2 ………………………………………………… 12 -22 TASK 02 ………………………………………………… 23 - 36 T2.1 ………………………………………………… 23 - 27 T2.2 …………………………………………………. 28 - 31 T2.3 …………………………………………………. 32 - 36 TASK 03 ......................................................................... 37 - 47 T3.1 …………………………………………………. 37 - 43 T3.2 …………………………………………………. 44 - 47 TASK
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towards an information age where a competitive edge is increasingly linked to resources other than the fixed and liquid assets as understood by Generally Accepted Accounting Principles (GAAP). Some research has shown that accounting for Intangible Assets (IA) - a general term that will be defined and separated later - will fulfill the accuracy requirement of the accounting functions and reports. Other research has shown that accuracy will have to be traded off with relevance of the accounting functions
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Introduction With the rampant rise in globalization‚ one would find it rather difficult to disagree that the world is flat. If we agree with the aged old adage‚ ”accounting is the language of business” then business enterprise around the world cannot be affording to be speaking different language while exchanging different financial result so to make them more convenient different bodies have been formed all around the world . Below are some major bodies that has unified the accounting
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IAS 10 EVENTS AFTER THE BALANCE SHEET DATE | | |HISTORY OF IAS 10 | |July 1977 |Exposure Draft E10 Contingencies and Events Occurring After the Balance Sheet Date | |October 1978 |IAS 10 Contingencies and Events Occurring After the Balance Sheet Date effective 1 January 1980 | |1994 |IAS 19 (1978) was reformatted
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Compiled AASB Standard AASB 138 Intangible Assets This compiled Standard applies to annual reporting periods beginning on or after 1 July 2009. Early application is permitted. It incorporates relevant amendments made up to and including 25 June 2009. Prepared on 30 October 2009 by the staff of the Australian Accounting Standards Board. AASB 138-compiled 2 COPYRIGHT Obtaining Copies of Accounting Standards Compiled versions of Standards‚ original Standards and amending Standards (see Compilation
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A-2 : HR – Root Cause Company Failure Student’s Name ID Assignment Given Date 23.01.2014 Assignment Submission Date 28.01.2014 Marks (out of 5) Q. How HR caused INDIAN AIRLINES to failure? Indian Airlines (IA) – the name of India’s national carrier conjured up an image of a monopoly gone berserk with the absolute power it had over the market. Continual losses over the years‚ frequent human resource problems and gross mismanagement were just some of the few problems plagued the
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DEPARTMENT OF CHEMICAL ENGINEERING Indian Institute of Technology Madras Chennai – 600 036 CH 3080 Process Equipment Design Problem set – IA 1. Crude oil‚ specific gravity of 0.887‚ flows through the piping shown in Figure. Pipe A is 50-mm Schedule 40‚ pipe B is 75 mm Schedule 40‚ and each of pipes C is 38-mm Schedule 40. An equal quantity of liquid flows through each of the pipes C. The flow through pipe A is 6.65 m3/h. Calculate (a) the mass flow rate in each pipe‚ (b) the average linear
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IFRS for Small And Medium Enterprises: How Is It Different And Is It necessary? Introduction To The IFRS For SMEs The IFRS (International Financial Reporting Standards) for SMEs is a self-contained standard of 230 pages‚ which was published on the 9th July 2009‚ designed to meet the needs and capabilities of small and medium-sized entities (SMEs)‚ which are estimated to account for over 95% of all businesses around the world. The standard is a result of a five year development process with
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