Lease Accounting Practice of Leasing Companies in Bangladesh: A Lessor’s Disclosure Perspective Taslima Nasreen Mosammet Asma Jahan Abstract: As the development process in financial sector proceeds‚ Non-Bank Financial Institutions (NBFIs) became prominent alongside the banking sector. The major business of most NBFIs in Bangladesh is leasing. Lease accounting is a form-driven standard. The Institute of Chartered Accountants of Bangladesh (ICAB) recently adopted a revised accounting standard
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CITY Urban Chronicles NCP: Coastal Roads Will Alter Mumbai Coastline THE CM maintains that there will be no violation of environmental norms Chief Minister Prithviraj Chavan‚ who has been pushing for the Rs 8‚000-crore coastal road project between Colaba and Kandivali‚ has been receiving warnings from senior ministers of NCP‚ saying the project is likely to alter the picturesque seashore‚ which is the main tourist attraction of Mumbai. Though Chavan maintains that there will be no violation
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as people who rape‚ sexually assault or even exploit children. However‚ sexual offenders are also people who commit sexual acts on animals. Section 69 makes it an offence for a man to intentionally penetrate the vagina or anus of a living animal with his penis where he knows or is reckless as to whether that is what he is penetrating. Subsection (2) of section 69 makes it an offence for a person intentionally to cause or allow her vagina or his or her anus to be penetrated by the penis of a living
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COURSE ACCOUNTING IA CODE CAC 1107 AIM The purpose of the course is to provide an understanding of the basic concepts and techniques of accounting and their application to business management. The course covers the accounting cycle and assumes no prior knowledge of accounting. The course is intended for those who will use accounting information as managers rather than those who will prepare it as accountants. In appreciation of the question of the semantic value of accounting information
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2-1 BU8101 Accounting: A User Perspective Lecture 2 The Accounting Cycle Wednesday‚ 17 August 2011 Mrs. Ho Yin Kheng S3-01C-88 Nanyang Business School Nanyang Technological University Email: yklau@ntu.edu.sg Tel: 67905694 2-2 LO 2 Lecture Outline 1. Analyzing Business Transactions 2. Recording Process a. b. c. d. e. f. The Source Document The journal The accounts Debit and Credit rule Recording process illustrated Unadjusted trial balance 3. Adjusting entries
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A. What is the difference between accrual-basis accounting and cash-basis accounting? The difference between the two types of accounting is when revenues and expenses are recorded. In cash basis accounting revenues are recorded when cash is actually received and expenses are recorded when the expenses are actually paid. B. Why would politicians prefer the cash basis over the accrual basis? The accrual basis system deals with deprecation of the value of equipment‚ land and such. Politicians would
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1. How can you establish best practice in relation to separation and termination? 2. What questions you could ask when doing a training needs analysis that would clarify whether staff were appropriately skilled to manage disciplinary action? 3. Considering the principles relating to privacy legislation. Which of those relate most to the depersonalising of private information? 1. How can you establish best practice in relation to separation and termination? In order to establish best practice in
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Chapter 2 Cost Terms‚ Concepts‚ and Classifications Exercise 2-2 (15 minutes) 1. 2. 3. 4. 5. 6. 7. 8. 9. 10 . 11 . 12 . 13 . 14 . 15 . Depreciation on salespersons’ cars ................ Rent on equipment used in the factory .......... Lubricants used for machine maintenance ..... Salaries of personnel who work in the finished goods warehouse.............................. Soap and paper towels used by factory workers at the end of a shift ...................... Factory supervisors’ salaries
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resistance‚ but they refuse to admit defeat. They are planning subtle social pressures on local political groups. Your audit inquiries confirm that the company has carried its rezoning campaign through the necessary legal steps and has been turned down each time. It will clearly be difficult to obtain rezoning for multifamily use but it is not clear that the job is impossible. Your staff people on the engagement report real frustration 挫折on this matter. They have concluded that the client cannot
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Article Analysis From Enron to Tyco‚ accounting scandals have always been a worrisome issue in accounting. Regardless of how many internal controls there are‚ there will always be a chance for unethical practices in accounting. Where and when do these problems arise? This paper will analyze an article listing situations that lead to those unethical practices and behavior that lawmakers try to prevent. In his article “What Are the Causes of Ethical Lapses in Accounting‚” Jagg Xaxx writes that business
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