INTERNATIONAL FINANCIAL REPORTING STANDARDS DESK REFERENCE Overview, Guide, and Dictionary phần 5 pot

... based on US GAAP to new standards based on IFRS and put a new emphasis on international cooperation and coordination; • Investors(bothindividuals and institutions) and lenderswouldneedtobe- come ... 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 n...

Ngày tải lên: 17/02/2014, 09:20

... accounting for the financial world. International Financial Reporting Standards (IFRS), the standards promulgated by the International Accounting Standards Board (IASB), previously known as International ... Recently we completed a work program to develop and issue a stable platform of such standards. Those standards, the International Financial Reporting Standa...

Ngày tải lên: 05/01/2014, 00:50

... IFRS 5 SFAC 6 220, 2 25 4 4 4 4 Balance Sheet IAS 1, 10, 34 SFAC 6 210 5 3 3 5 Statement of Cash Flows IAS 1, 7 SFAS 95 230 5, 23 4, 21 5, 21 6 Cash and Receivables IAS 7, 39 SFAS 95 3 05, 310 ... learn IFRS? International Financial Reporting Standards, commonly referred to as IFRS, are gaining momentum as the global norm in financial reporting. Issued by the Londo...

Ngày tải lên: 18/02/2014, 01:20

... the International 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 ... 12 1 An AICPA Backgrounder International Financial Reporting Standards (IFRS) 3 1 The European Union (EU) has adopted virtually all International Financial Reporting...

Ngày tải lên: 29/03/2014, 18:20

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Ngày tải lên: 22/07/2014, 09:21

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Ngày tải lên: 09/08/2014, 07:21

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Ngày tải lên: 09/08/2014, 16:21

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Ngày tải lên: 12/08/2014, 13:22

... 2 .5% : cf=[2 .5 2 .5 2 .5 2 .5 2 .5 2 .5 2 .5 2 .5 2 .5 102 .5] ; [d, md]=cfdur(cf, 0.0 25) d = 8.9709 (periods) md = 8. 752 1 (periods) See Also bondconv, bonddur, cfconv cpndaten 2- 75 Settle and Maturity are required ... and modified duration (volatility) md ofacashflowinperiods. Example Given a cash flow of nine payments of $2 .50 and a final payment $102 .50 , with...

Ngày tải lên: 12/08/2014, 17:20