INTERNATIONAL FINANCIAL REPORTING STANDARDS DESK REFERENCE Overview, Guide, and Dictionary phần 2 doc

... true “gold standard” for financial reporting given its extensive development, under- standing and use around the world. 601 13th Street NW Suite 800N Washington, DC 20 005 20 2.609.8 120 www.TheCAQ.org Overview In ... based on US GAAP to new standards based on IFRS and put a new emphasis on international cooperation and coordination; • Investors(bothindividuals and institu...

Ngày tải lên: 17/02/2014, 09:20

... (IAS 26 ) 1 52 20 Consolidated and Separate Financial Statements ( IAS 27 ) 159 21 Investments in Associates (IAS 28 ) 166 22 Financial Reporting in Hyperinflationary Economies (IAS 29 ) 1 72 23 ... Introduction to International Financial Reporting Standards 1 2 IASB Framework 7 3 Presentation of Financial Statements (IAS 1) 12 4 Inventories (IAS 2) 20 5...

Ngày tải lên: 05/01/2014, 00:50

... 158 715 20 17 17 20 Leases IAS 17, 40 SFAS 13 840 21 15 15 21 Accounting Changes & Errors IAS 8 SFAS 154 25 0 22 20 20 22 Disclosures & Segment Reporting IFRS 7, 8, IAS 24 SFAS ... IFRS 2 SFAS 123 R, 128 26 0 16 19 18 16 Investments IFRS 7, IAS 27 , 28 , 32, 39 SFAS 115, 133 32X 17 12 14 17 Revenue Recognition IAS 11, 18, 20 SFAC 5 605 18 5 8 18 In...

Ngày tải lên: 18/02/2014, 01:20

... statements of listed companies beginning in 20 05. 20 01 20 03 20 05 20 07 20 09 20 11 20 13 20 15 20 00 20 02 2004 20 06 20 08 20 10 20 12 2014 20 16 20 17 20 15 Earliest year the SEC would allow public companies ... accounting standards. Leaders of the Group of 20 (G20) called for global accounting standards and urged the U.S. Financial Accounting Standar...

Ngày tải lên: 29/03/2014, 18:20

... Announcing and limiting the subject are essential. Laying out the plan of the paper and angling for the reader's interest, on the other hand, depend on your purpose and audience. Tone and point 46 ... tone: don't offend readers and don't strike poses. Be alert for errors in grammar and usage and in spelling and typing. Make sure your punctuation is adequate and...

Ngày tải lên: 24/07/2014, 05:20

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Ngày tải lên: 09/08/2014, 16:21

... States 9,883 8 10 4 Japan 4,095 11 10 Germany 2, 061 10 10 Czech Republic 96 16 17 3 South Korea 596 11 16 Russia 585 15 30 2 Brazil 628 15 24 5 China 1,9 92 10 31 India 610 13 32 4 3 Goods Services Low High Per capita GDP, 20 05 $ ... 20 05 $ PPP 4,136 8 ,20 9 11,893 18,753 20 ,20 3 30,160 30,309 42, 64 32, 158 Income level EXHIBIT 2 Service sectors constitute ~75 percent of...

Ngày tải lên: 09/08/2014, 19:21

... 14 926 000 −4 926 000 1.1 11 000 000 14 926 000 −3 926 000 1 .2 12 000 000 14 926 000 2 926 000 1.3 13 000 000 14 926 000 −1 926 000 1.4 14 000 000 14 926 000 − 926 000 1.5 15 000 000 14 926 000 ... 5.0 2. 50 −0 .25 2. 75 5.5 5.0 5.5 2. 75 0.00 2. 75 5.5 5.5 6.0 −3.00 0 .25 2. 75 5.5 6.0 6.5 −3 .25 0.50 2. 75 5.5 6.5 7.0 −3.50 0.75 2. 75 5.5 7.0 7.5 −3.75 1.00 2. 75 5.5 Table 3 .2. The firs...

Ngày tải lên: 10/08/2014, 07:20

... block and wait for jni.book Page 27 Thursday, February 21 , 20 02 4:36 PM Simpo PDF Merge and Split Unregistered Version - http://www.simpopdf.com 4 .2. 2 Forming the Method Descriptor FIELDS AND METHODS 48 code ... cls, fid, 20 0); } jni.book Page 45 Thursday, February 21 , 20 02 4:36 PM Simpo PDF Merge and Split Unregistered Version - http://www.simpopdf.com jni.book Page 2...

Ngày tải lên: 13/08/2014, 08:20

... Page 53 Thursday, February 21 , 20 02 4:36 PM Simpo PDF Merge and Split Unregistered Version - http://www.simpopdf.com LOCAL AND GLOBAL REFERENCES Freeing Local References 5 .2. 1 67 ences your program ... February 21 , 20 02 4:36 PM Simpo PDF Merge and Split Unregistered Version - http://www.simpopdf.com LOCAL AND GLOBAL REFERENCES Weak Global References 5.1.3 65 The modified ve...

Ngày tải lên: 13/08/2014, 08:20