Satyam Computer Services Limited IFRS Consolidated Interim Financial Statements (unaudited) September 30‚ 2008 Index Consolidated interim balance sheet........................................................................................................................................................ 1 Consolidated interim income statement..................................................................................................................................................
Premium Balance sheet International Financial Reporting Standards Generally Accepted Accounting Principles
changes have been occurred in standards for the following issues: * Financial Instruments * Consolidated Financial Statements * Employee Benefits * Separate Financial Statements * Investments in Associates and Joint Ventures IAS 39 / IFRS 9 - Financial Instruments IFRS 9 - Financial Instruments sets out the recognition and measurement requirements for financial instruments and some contracts to buy or sell non-financial items. The IASB is adding to the standard as it completes
Premium International Financial Reporting Standards
VISION IAS ™ ... Inspiring Innovation www.visionias.in www.visionias.wordpress.com “The significant problems we face can not be solved at the same level of thinking we were at when we created them." - Albert Einstein ANALYSIS / APPROACH / SOURCE / STRATEGY: PUBLIC ADMINISTRATION MAINS 2012 PAPER - TEAM VISION IAS Questions Q. No. Mark s Topic Sub Topic Level Natur e Primary Source/ Chapter Secondary Resource/ Chapter From Vision IAS Test Series (% comparison/
Free Public administration Management Government
Shouldice hospital is located in Toronto. Éäñýèçêå áðü ôïí Dr. Earle Shouldice ï ïðïßïò êáôÜ ôçí äéÜñêåéá ôïõ 2 ðáãêüóìéï ìåôÜ áðü ìåëÝôç áíáêÜëõøå íÝá ôå÷íéêÞ ãéá íá ãéáôñåýåé hernias êáé ôáõôü÷ñïíá íá Ý÷ïõí ïé áóèåíåßò fast recovery. ¹ôáí êáëýôåñç ôå÷íéêÞ áðü üëåò ôéò Üëëåò åðåéäÞ: a) high quality(÷áìçëü ðïóïóôü åðáíåìöÜíéóçò 0.8%) b)fast recovery 4-7 days c)low cost Target market: people with external type of abdominal hernias 82%Ýêáíáí ãéá ðñþôç öïñÜ êáé ôï 18% åß÷áí îáíáêÜíåé óå Üëëï íïóïêïìåßï
Premium Surgery Hernia
IA is considered a process addiction. According to Exploring Internet Addiction as a Process Addiction‚ a process addiction is “compulsive-like behaviors associated with cravings‚ urges‚ and disruption of social and occupational functioning” Other process
Premium Mobile phone Internet Smartphone
University ABSTRACT: In this article‚ I undertake to review the major developments and turning-points in the evolution of the IASC‚ followed by the evolution of the IASB. At the conclusion‚ I suggest five challenges facing the IASB. Keywords: IASC; IASB; IAS; IFRS; standard setting; regulation I.INTRODUCTION In the past several years‚ most accounting academics have been paying close attention to the International Accounting Standards Board (IASB) and its production of International Financial Reporting
Premium International Financial Reporting Standards Financial Accounting Standards Board International Accounting Standards Board
Acknowledgement I would like to pay my sincere thanks to‚ University of Delhi‚ South Campus for endowing me with the precious insights needed for working out this Project. He has been very instrumental in communicating the core of this project study and thus without his direction‚ the very inception of this work would not have been possible. Q1. Whether a country’s capital market is debt –oriented or equity oriented has a significant impact on the financial reporting that develops in the
Premium Balance sheet International Financial Reporting Standards Audit
Closing equity i.e. from slide 46 = equity2 $ Example 2: A new accounting policy involving retrospective application Information: 1. In the year ended 31 March 2013 an entity changed its accounting policy in relation to training costs. As per NZ IAS 38 Intangible Assets these costs have to be expensed. The training costs in the current year were $4‚500. 2. The old policy capitalised the training costs i.e. in the years previous to 2013 the entity treated training costs as an asset. 3. The total
Premium Balance sheet Income statement Generally Accepted Accounting Principles
International Financial Reporting Standards 1st Trimester – 2013/2014 Case 1 – BMW and Apple João Candeias – 152113189 Nuno Andrade – 152113187 Pedro Carvalho – 152113116 2) Compare
Premium Structure
addresses the adoption and applicability of International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS)‚ issued by the International Accounting Standards Board (IASB) to India.3 Specifically‚ the paper highlights some major areas where the country lacked harmonization with IAS in 1993 and the rapid congruence with IAS in the decade that followed. The attempt to achieve congruence with IAS appears to be more a by-product of the country’s rapid economic growth rather
Premium International Financial Reporting Standards Financial statements