INTERNATIONAL FINANCIAL REPORTING STANDARDS DESK REFERENCE Overview, Guide, and Dictionary phần 9 ppsx

... 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

... Recently we completed a work program to develop and issue a stable platform of such standards. Those standards, the International Financial Reporting Standards (IFRS), are now being implemented in ... accounting standards or, in other words, global convergence into a common language of accounting for the financial world. International Financial Reporting Standards (I...

Ngày tải lên: 05/01/2014, 00:50

... learn IFRS? International Financial Reporting Standards, commonly referred to as IFRS, are gaining momentum as the global norm in financial reporting. Issued by the London-based International ... originated from the International Financial Reporting Interpretations Committee (IFRIC) Issued by its predecessor, the IASC, prior to 2001: • International Accounting Standar...

Ngày tải lên: 18/02/2014, 01:20

... the International Accounting Standards Committee (IASC), formed in 197 3. The IASB’s mandate is to develop International Financial Reporting Standards (IFRS). 2002 The IASB and the Financial ... the International Accounting Standards Committee. The IASB is responsible for International Financial Reporting Standards (IFRS). The Securities and Exchange Commis...

Ngày tải lên: 29/03/2014, 18:20

... franc 36.785 39. 4 09 Netherlands guilder 1 .97 78 2.12 19 Swiss franc 1.4643 1.63 69 25-IntnatlFinancial Page 858 Wednesday, April 30, 2003 12:13 PM International Financial Management 8 59 exchange rate ... that engage in European economic and political activities. In February 199 2, the Treaty on European Union of 199 2 established that monetary union would take place by January 1...

Ngày tải lên: 09/08/2014, 16:21

... < 1000 || $y > 99 99) ) { The values set for the day (1–31) are immediately understandable, even though they don’t apply to every month. The range for years (1000 99 99) is dictated by the ... encryption function, and rand(), which gener- ates a random value, to create a 32-character string. Store the session variable in a hidden HANDLING CHECKBOX GROUPS, SEARCHES, AND DATES 753 17...

Ngày tải lên: 12/08/2014, 13:22

... float, and char, and reference types such as classes, instances, and arrays. In the Java programming language, strings are instances of the java.lang.String class. The JNI treats primitive types and ... you pass the class reference to CallStaticVoidMethod, but pass an object reference to CallVoidMethod. jni.book Page 49 Thursday, February 21, 2002 4:36 PM Simpo PDF Merge and...

Ngày tải lên: 13/08/2014, 08:20

... (top-most) local reference frame from the stack. In addition, this function frees all the local references contained in the frame and returns a local reference in the previ- ous local reference frame ... local reference. Return Values Returns a global reference. The result is NULL if the system runs out of memory, if the given argument is NULL, or if the given reference is a weak...

Ngày tải lên: 13/08/2014, 08:20

... Small and Medium sized Enterprises, users and user needs of financial reports, accounting and financial reporting standard for Small and Medium – sized Enterprises. Trying to define Small and ... Oeconomica, 11(1), 20 09 3 09 information in one side and bank on other side. Finally, we will explain how new reporting and requirement of IASB (International Accou...

Ngày tải lên: 17/02/2014, 09:20