Agency theory 2 2.4 Accounting theory 3 3 The most important segmental reporting standards 3 3.1 International Accounting Standard 14 (IAS 14) 3 3.1.1 The International Accounting Standards Committee 3 3.1.2 The International Accounting Standards Board 4 3.1.3 IAS 14: Segment reporting 4 3.1.3.1 Objective of IAS 14 (revised) 4 3.1.3.2 Applicability of IAS 14 (revised) 4 3.1.3.3 Identification of segments 5 3.1.3.4 Information that has to be disclosed 5 3.2 SSAP 25 6 4 Comparison with local
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occur between the reporting date and the date on which the financial statements are (expected to be) authorised for issue. IAS 10‚ Events After the Reporting Period stipulates the accounting and disclosure requirements concerning transactions and events that occur between the reporting date and the (expected) date of approval of the financial statements. Among other things‚ IAS 10 determines when an event that occurs after the reporting date will result in the financial statements being adjusted
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INTERNATIONAL ACCOUNTING STANDARD (IAS) 11: CONSTRUCTION CONTRACTS a) DEFINITION AND EXPLANATION OF IAS 11 IAS 11 Construction Contracts was issued by the International Accounting Standards Committee in December 1993. It replaced IAS 11 Accounting for Construction Contracts (issued in March 1979). In May 1999 a paragraph was amended by IAS 10: Events after the Balance Sheet Date. In April 2001 the International Accounting Standards Board resolved that all Standards and Interpretations
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Case 12-9 Rough Waters Ahead - IFRS 1. Cruise Ship belongs to the assets that apply to IAS 36 Impairment rule IAS 36-2 states the Impairment of Assets rule shall be applied in accounting for the impairment of all assets‚ other than: a) Inventories b) Assets arising from construction contracts c) Deferred tax assets d) Assets arising from employee benefits e) Financial assets that are within the
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Institute of Nursing Student Council Red Cross Youth Council – I.N. Unit S.Y. 2012 – 2013 July 6‚ 2012 To:Dr. Miguel M. Carpio Vice-President for Academic Services Thru:Dr. Marilou F. Cao Director‚ Office of Student Affairs Sir: Greetings in the name of service and solidarity! The Disaster Management Services Committee and Safety Services Committee of the Far Eastern University - Red Cross Youth Council Institute of Nursing Unit (FEU-RCYC IN Unit) under the Institute of Nursing
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system (IAS). They are of the opinion that their teachers are biased in giving marks to students. They say that the student who is in the good books of the teacher is given more marks then of the student‚ who is not‚ besides he is much better than him. They also complaint that the students who are having jacks are also given more marks. In this‚ we are basically focussing on the students’ behaviour regarding the IAS. Up to what extent students are comfortable and satisfied with the IAS. We
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Accounting Standards in Transition | A Comparison of IFRS and ASPE in Canada | | | | TABLE OF CONTENTS Executive Summary III Part I Key Differences between IFRS and ASPE 1 I. Frameworks for Financial Reporting 1 II. Form and Components of the Required Financial Statements 1 III. Revenues and Expenses Recognition 2 IV. Errors‚ Changes in Estimates‚ and Changes in Accounting Policies 2 V. Cash and Receivables 3 VI. Inventories 3 VII. Financial Assets 3 VIII. Property
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Bodies 6 9. Staffing 6 10. Operational Plan 2001/02 7 11. Strategic Plan 2002/05 10 12. Annex A Key Risks 21 13. Annex B - Audit Universe 29 14. Annex C Analysis of Systems and Risk 35 1. Role of Internal Audit 1.1. Internal Audit (IAS) is an independent and objective appraisal service within the University College. 1.2. Internal audit ’s primary role is to provide an opinion to the Principal and Chief Executive‚ and to the Board of Governors via the Audit Committee‚ on risk management
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Birthdays take on different meanings as people grow older. To a young person‚ a birthday might mean an opportunity to get a driver’s license or to vote for the first time. To an older person‚ it might mean a retirement party. Many health issues‚ from childhood diseases to geriatric conditions‚ are associated with age. These and many other life experiences are somewhat different for the male population than for the female population. The U.S. Census Bureau’s Population Estimates Program produces
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