Exposure Draft Accounting Standard (AS) 10 (revised) Tangible Fixed Assets (Last date for Comments: February 28‚ 2006) The Institute of Chartered Accountants of India Issued by Accounting Standards Board Exposure Draft Revised AS 10‚ Tangible Fixed Assets Contents INVITATION TO COMMENT [Exposure Draft] Accounting Standard AS 10 (revised) Pages 4-5 Tangible Fixed Assets OBJECTIVE SCOPE DEFINITIONS RECOGNITION Initial Costs Subsequent Costs MEASUREMENT AT RECOGNITION Elements
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Applicability of Accounting Standard (AS) 26‚ Intangible Assets‚ to intangible items 1. Accounting Standard (AS) 26‚ ‘Intangible Assets’‚ came into effect in respect of expenditure incurred on intangible items during accounting periods commencing on or after 1-4-2003 and is mandatory in nature from that date for the following: (i) Enterprises whose equity or debt securities are listed on a recognised stock exchange in India‚ and enterprises that are in the process of issuing equity or debt
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AASB Standard AASB 101 Presentation of Financial Statements FOR NOT-FOR-PROFIT (NFP) ENTITIES ONLY This compiled Standard applies to annual reporting periods beginning on or after 1 January 2013 but before 1 July 2013. Early application is permitted. It incorporates relevant amendments made up to and including 18 December 2012. Prepared on 10 May 2013 by the staff of the Australian Accounting Standards Board. Obtaining Copies of Accounting Standards Compiled versions of Standards‚ original
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Ethical Issues Quality. Batching plants‚ ready mix trucks and other machineries should be certified and be inspected on a regular basis. Weight scales‚ volumetric measuring devices and admixture dispensers should be calibrated frequently. Trucks should be inspected on a regular basis for blade wear‚ build-up‚ accuracy of water measurement and functioning revolution counters. Batching plants should have a process for preventing contamination of cementitious materials. There must be a process for
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International Accounting Standards Board Dawn Becker University of Phoenix- ACC440 Mike Raponi September 5‚ 2005 International Accounting Standards Board History "The International Accounting Standards Board (IASB) was preceded by the Board of the International Accounting Standards Committee (IASC)‚ which operated from 1973 until 2001." http://www.lasb.org/about/history.asp . The International Accounting Standards Board (IASB) was founded on April 1‚ 2001. Its role is to encourage companies
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Ethics in Healthcare Jessica Christian Medicolegal and Ethical Issues 2/3/13 According to our book‚ Health Care Ethics‚ ethics is the branch of philosophy that seeks to determine how human actions may be judged right or wrong (p.1). Also the study of ethics is a branch of philosophy that implies that the human mind is the fundamental means by which actions may be judged. According to Google the definition of ethics is the moral principles that govern a person’s or group’s behavior
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Ethical and Legal Issues Kimberly Brooks HCA/322 Mark Metzger May 13‚ 2013 In the health care setting there are many professions that are important in this field. Just a few to name; medical records‚ nurses‚ medical technologist‚ medical assistant‚ emergency technician and many more. All of these professions are faced with legal and ethical issues at some point in time in their career. There are also laws that must be followed‚ then you have legal requirements that must be adhered too. Last
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Natural Environment 5 1. Sustainable Packaging and Minimizing Waste Issues 5 2. Water Usage Issues 6 II. Workplace Ethics 9 1. Workplace Ethics Definition 9 2. Findings of Concern Regarding Ethics at the Workplace 9 3. Unilever‚ PepsiCo and Nestlé In Light of Relevant Issues 10 III. Recommendations 12 1. Natural Environmental Issues 12 1.1 Packaging Issues 12 1.2 Water Issues 12 2. Workplace Ethics Issues 13 IV. Conclusion 14 V. References 15 1. Academic Journal
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2.1 Accounting standard-setters have an expectation that the readers of general purpose financial reports have a ‘reasonable knowledge’ of accounting. Specifically‚ the IASB Framework states that ‘users are expected to have a reasonable knowledge of business and economic activities and accounting and a willingness to study the information with reasonable diligence’. Hence‚ there is an expectation that financial statements are not tailored to meet the needs of people who have not‚ in some way‚ studied
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309 Accounting Standard (AS) 17 (issued 2000) Segment Reporting Contents OBJECTIVE SCOPE DEFINITIONS IDENTIFYING REPORTABLE SEGMENTS Primary and Secondary Segment Reporting Formats Business and Geographical Segments Reportable Segments SEGMENT ACCOUNTING POLICIES DISCLOSURE Primary Reporting Format Secondary Segment Information Illustrative Segment Disclosures Other Disclosures APPENDICES The following Accounting Standards Interpretations (ASIs) relate to AS 17: Revised ASI 20 - Disclosure
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