TECHNICAL BRIEF FOR INVESTMENT FUNDS: ACCOUNTING, FINANCIAL REPORTING & REGULATORY ( VOLUME 4) ppt

... 1 Archive: Volume 2 – February 2010 Technical Brief for Investment Funds Tech Brief Volume 2 Archive: Volume 3 – December 2010 Technical Brief for Investment Funds Tech Brief Volume 3 Are ... Reporting and Regulatory: Volume 4 –December 2011 © 2011 Deloitte & Touche Page 1 of 26 Technical Brief for Investment Funds Accounting, Financ...

Ngày tải lên: 07/03/2014, 04:20

... Tech Brief Archive: Volume 1 – September 2009 Technical Brief for Investment Funds Tech Brief Volume 1 Archive: Volume 2 – February 2010 Technical Brief for Investment Funds Tech Brief Volume ... 2 Archive: Volume 3 – December 2010 Technical Brief for Investment Funds Tech Brief Volume 3 Archive: Volume 4 – December 2011 Technical Brief...

Ngày tải lên: 07/03/2014, 04:20

... of Sales 135 143 (8 ) 444 423 21 Gross Margin 244 289 (4 5) 756 860 (1 04) Gross Margin % 64.4% 66.9% 63.0% 67.0% Product 3 Revenue 231 243 (1 2) 712 722 (1 0) Cost of Sales 29 36 (7 ) 111 108 3 Gross ... Margin 202 207 (5 ) 601 614 (1 3) Gross Margin % 87.4% 85.2% 84.4% 85.0% Total Revenue 1,213 1,215 (2 ) 3,498 3,609 (1 11) Cost of Sales 270 292 (2 2) 895 8...

Ngày tải lên: 17/01/2014, 03:20

... Valuation Closed Formula Daily Returns Volatility Forecast Historical GARCH EGARCH (with leverage) 6% 4% 2% 0% 15% 10% 5% 0% -5% -10% 6 | Risk Measurement Services for Investment Funds (Alternative) ... regulatory specialist, KPMG can identify regulatory and technological changes specific to Luxembourg and turn this knowledge into opportunities for you.

Ngày tải lên: 23/03/2014, 12:21

... an investment entity – i.e. the parent is nevertheless required to consolidate all subsidiaries. Parent (not investment entity) Controlled investees Investment fund (investment entity) Investment ... subsidiary was formed for specific regulatory, legal or tax purposes – e.g. in a master-feeder structure. IFRS 10.B85L(b) In addition, because the parent is an investment entit...

Ngày tải lên: 30/03/2014, 06:20

... Series Oeconomica, 1 1(1 ), 2009 308 INTERNATIONAL FINANCIAL REPORTING STANDARD (IFRS) WILL SUPPORT MANAGEMNET ACCOUNTING SYSTEM FOR SMALL AND MEDIUM ENTREPRISE (SME)?" Sorin Briciu 1 ... developed financial information and the owners/investors of those enterprises have limited knowledge about financial information. For comparative method between accounting an...

Ngày tải lên: 17/02/2014, 09:20

... the definition of (i) or (ii) met for the whole instrument? Is the definition of (i) (ii) met for the whole compound instrument? or Is definition (ii) met the entire liability component? for Is definition (ii) ... situation. IFRS FOR INVESTMENT FUNDS February 2012, Issue 3 Welcome to the series Our series of IFRS for Investment Funds publications addresses practical applicati...

Ngày tải lên: 07/03/2014, 16:20

... funds 1. Impact on the performance of foreign investment funds distributed in Italy in relation to their direct investments in Italian securities a. The performance of an investment fund would ... on 16 December 2011. b. New tax reporting requirements for foreign investment funds distributed in Italy from 1 January 2012 Income arising from foreign investment funds that inv...

Ngày tải lên: 23/03/2014, 12:21

... FERC Form No. 1, Annual Report for Major Electric Utilities, Licensees and Others (Form No. 1), 18 CFR § 141.1; FERC Form No. 1-F, Annual Report for Nonmajor Public Utilities and Licensees (Form ... Accounting and Reporting Requirements for Energy Storage Resources 23. The Commission’s accounting and financial reporting requirements for public 40 41 utilities 42 are design...

Ngày tải lên: 29/03/2014, 20:20

... 407 (consistency of financial reporting within group)  section 40 8(1 ), (3 ) and (4 ) (treatment of individual profit and loss account where group accounts prepared)  sections 409 and 410 (information ... prepared its accounts using IAS for a financial year, it cannot switch back to UK GAAP in subsequent financial years (section 39 5(3 ) 22 for individual account...

Ngày tải lên: 18/02/2014, 01:20