standards. Acquisitions – Accounting and transparency under IFRS 3 Assesses the impact of the standard‚ highlighting the key issues for management and raising questions for the Board. IAS 39 – Achieving hedge accounting in practice Covers in detail the practical issues in achieving hedge accounting under IAS 39. It provides answers to frequently asked questions and step-by-step illustrations of how to apply common hedging strategies. Adopting IFRS – A step-by-step illustration of the transition
Premium Balance sheet Generally Accepted Accounting Principles Asset
Financial instruments 2010 • Illustrative IFRS corporate consolidated financial statements for 2009 year ends A practical guide to capitalisation of borrowing costs Guidance in question and answer format addressing the challenges of applying IAS 23R‚ including how to treat specific versus general borrowings‚ when to start capitalisation and whether the scope exemptions are mandatory or optional. A practical guide to new IFRSs for 2009 40-page guide providing high-level outline of the
Premium International Financial Reporting Standards Asset Balance sheet
Nanotechnology SN ADEM YILDIRIM 53 2 C ou rs e M NANOCATALYSTS at er ia ls Outline Catalysis • Types of Catalysts • Examples of Heterogeneous Catalysis Nanocatalysis • Preparation • Size Effects • Shape Effect • Support Materials Some Recent Advances • Nanocatalyst Preparation • Silica Supports • Carbon Supports M SN 53 2 C ou rs e M at er ia ls Catalysis • The catalyst accelerate the rate of a chemical reaction (A → B)
Free Catalysis
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
Premium Pension Balance sheet
Feenstra D. W. (1997): Accounting and business economics traditions in the Netherlands‚ European Accounting Review‚ 6:2‚ 175-197 Doost‚ Roger K.‚ and Karen M. Ligon. (1986) "How US and European accounting practices differ." Management Accounting 67.4: 38-41. Dutch GAAP: Netherlands Civil Code (Part 9‚ Book 2)‚ DAS 120‚ 121‚ 122‚ 210‚ 212‚ 213‚ 220‚ 273‚ 290‚ 291 Current Value Decree. Gray‚ S.J. 1988. Towards a theory of cultural influence on the development of accounting systems internationally. Abacus
Premium Balance sheet Generally Accepted Accounting Principles Financial statements
AB1102: Accounting 2 Notes Objective of Financial Statements – objective of general purpose financial reporting is to provide financial information about the reporting entity that is useful to existing and potential investors‚ lenders and other creditors in making decisions about providing resources to the entity. 2 roles of financial reporting: Contracting (backward looking) and Valuation (forward looking) Qualitative Characteristics (QC) of Useful Financial Information - Relevance o Predictive
Premium Generally Accepted Accounting Principles Depreciation Balance sheet
Class XII Chapter 3 – Matrices Compiled By : OP Gupta [+91-9650 350 480 | +91-9718 240 480] Maths Exercise 3.1 Question 1: In the matrix ‚ write: (i) The order of the matrix (ii) The number of elements‚ (iii) Write the elements a13‚ a21‚ a33‚ a24‚ a23 Answer (i) In the given matrix‚ the number of rows is 3 and the number of columns is 4. Therefore‚ the order of the matrix is 3 × 4. (ii) Since the order of the matrix is 3 × 4‚ there are 3 × 4 = 12 elements in it. (iii)
Premium Matrices Diagonal matrix
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
Premium Generally Accepted Accounting Principles Income statement Balance sheet
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
Premium Information Financial audit Chief information officer
name of Allah‚ the Beneficent‚ the Merciful. May 4‚ 2012 To‚ Course instructor Master of Business Administration Bangladesh University Sub: Submission of the Assignment. Dear Sir‚ It is our pleasure to submit the Assignment on subject IAS (International Accounting Standards). This has arranged to one as the partial fulfillment of our accounting program. The financing and accounting program was valuable experience for us. We found our Assignment work challenging and interesting. We
Premium Financial statements Balance sheet International Financial Reporting Standards