Financial reporting under

... Amendment to International Public Sector Accounting Standard ― Financial Reporting Under the Cash Basis of Accounting Financial Reporting Under the Cash Basis of Accounting ― Disclosure Requirements ... information, contact permissions@ifac.org FINANCIAL REPORTING UNDER THE CASH BASIS OF ACCOUNTING ― E NCOURAGED ADDITIONAL DISCLOSURES 27 Financial Reporting un...

Ngày tải lên: 13/03/2014, 23:41

... under IAS 40 and the fair value model is adopted (the required model for operating leases under IAS 40), then separate measurement is not required. Under IAS 40, property held by a lessee under ... Practical Insight RHI AG, an Austrian entity, states in its 2003 financial statements that the move to International Financial Reporting Standards (IFRS) has increased the openin...

Ngày tải lên: 05/01/2014, 00:50

... for in- vestigating and explaining the variances in their budgets. Employees and managers must understand the impact that missing budget targets can have on an organization. SUPPORT ENABLERS The ... questions that should be answered regarding the training of your employees: • Do the employees understand their jobs and the standards that they are expected to meet? • Are there sufficient resour...

Ngày tải lên: 17/01/2014, 03:20

... The problem of reporting financial data useful for readers in most of the countries and languages is receiving considerable attention with the implementation of the new financial reporting standards ... analyses of usefulness of this reporting. The characteristic formulation of accounting and financial information is to obtain a common language in reporting financial data, c...

Ngày tải lên: 17/02/2014, 09:20

... Guide to International Financial Reporting Standards September 2009 Overview In an increasingly interconnected global economy, ... Internation- al Accounting Standards Board (IASB) adopted the first iteration of International Financial Reporting Standards (IFRS) to serve as a possible pathway for establish- ing uniform global ... IFRS. For example, lending agreements would need to be...

Ngày tải lên: 17/02/2014, 09:20

... four financial assets categories. The loans and receivables category does not exist under US GAAP. IAS 39 Financial Instruments: Recognition and Measurement defines loans and receivables as financial ... Presentation of Financial Statements http://www.iasb.org/NR/rdonlyres/80B373BF-BB16-45AB-B3F7-8385CD4979EA/0/IAS1.pdf Incorporating International Financial...

Ngày tải lên: 18/02/2014, 01:20

... for reducing the incidence of fraudulent financial reporting. Participants in the Financial Reporting Process The responsibility for reliable financial reporting resides first and foremost at ... changes, the financial reporting system will change. As fraudulent financial reporting likewise evolves, so must counter responses. The Commission urges all participants in the f...

Ngày tải lên: 06/03/2014, 19:20

... Recent Accounting and Financial Reporting Updates – US Generally Accepted Accounting Principles Recent Accounting and Financial Reporting Updates – International Financial Reporting Standards ... Accounting, Financial Reporting and Regulatory: Volume 4 –December 2011 © 2011 Deloitte & Touche Page 1 of 26 Technical Brief for Investment Funds Accounting, Financial...

Ngày tải lên: 07/03/2014, 04:20