International Financial Reporting Standards (IFRS): An AICPA Backgrounder doc

... Accounting Standards Committee (IASC), formed in 1973. The IASB’s mandate is to develop International Financial Reporting Standards (IFRS). 2002: The IASB and the Financial Accounting Standards ... accounting standards. Leaders of the Group of 20 (G20) called for global accounting standards and urged the U.S. Financial Accounting Standards Board (FASB) and the Int...

Ngày tải lên: 29/03/2014, 18:20

... 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 ... flows and substantially all risks and rewards of ownership are transferred • An entity assumes an obligation to transfer the asset’s cash flows, transfers substantially all risks an...

Ngày tải lên: 18/02/2014, 01:20

... one segment, entitled banking and insurance. Answer: (c) 6. An entity is engaged in the manufacturing indus- try and has recently purchased an 80% holding in a small financial services group. ... trans- actions will help to bring about these high quality global accounting standards by providing transparent and comparable information in financial reports. Although as an inte...

Ngày tải lên: 05/01/2014, 00:50

... accounting and financial information for management în one side and bank on other side in two countries, Canada and Romania, it will be enable to show how accounting and financial information can be ... particularly relevant: definition of Small and Medium sized Enterprises, users and user needs of financial reports, accounting and financial reporting standard for Small and Mediu...

Ngày tải lên: 17/02/2014, 09:20

... Guide to International Financial Reporting Standards September 2009 Overview In an increasingly interconnected global economy, many market participants are considering the ... decades, the standards of US GAAP and associated guid- ance have grown to many thousands of pages. By contrast, IFRS is substantially shorter in length. The principles-based nature of IFRS standards ......

Ngày tải lên: 17/02/2014, 09:20

... United States and Canada, including private, public and governmental entities, financial institutions and aggregators, and wholesale and retail customers. Docket Nos. RM11-24-000 and AD10-13-000 ... Commission’s accounting and financial reporting requirements currently do not contain specific Docket Nos. RM11-24-000 and AD10-13-000 - 8 - accounting 12 and related reporting requ...

Ngày tải lên: 29/03/2014, 20:20

... Thanh Phong 1 HƯỚNG DẪN SỬ DỤNG INTERNATIONAL FINANCIAL STATISTICS (IFS) Thống kê số liệu của 200 quốc gia trên thế giới và chứa khoảng 32.000 các chỉ tiêu kinh tế xã hội theo thời gian ... Trần Thanh Phong 2 2. QUI TRÌNH TRUY XUẤT DỮ LIỆU 2.1. QUI ĐỊNH KHOẢNG THỜI GIAN Có 2 kiểu truy xuất dữ liệu: + Single Frequency + Multiple Frequency Các kiểu tần số: + Annual (A) ......

Ngày tải lên: 16/10/2013, 00:15

... without interference. • Central banks engage in international financial transactions (foreign exchange interventions) to influence exchange rates • Use exchange rate analysis developed earlier to ... fixed exchange rate and stands ready to exchange currency at this rate • Money supply can expand only when foreign currency is exchanged for domestic currency Copyright 2011  Pearson...

Ngày tải lên: 05/01/2014, 16:59