International financial reporting standards (IFRS) workbook and guide

... so. International Financial Reporting Standards (IFRS). Standards and interpretations adopted by the International Accounting Standards Board (IASB). They include (a) International Financial ... accounting standards or, in other words, global convergence into a common language of accounting for the financial world. International Financial Reporting Standard...

Ngày tải lên: 11/09/2014, 16:58

... rules and standards. The ac- counting profession has responded by establishing international accounting and financial reporting standards, and substantial progress has been made to- ward international ... second Part, the Guide, describes the scope and main requirements of each current standard. International Financial Reporting Standards (IFRSs) are lengthy and comp...

Ngày tải lên: 14/08/2014, 05:20

... Accounting Standards Board (IASB) an- nounced that future accounting standards would be called International Fi- nancial Reporting Standards (IFRSs). Standards issued previously by the International ... Accounting Standards Board. International Financial Reporting Standards (IFRSs)—A Briefing for Chief Executives, Audit Committees, and Boards of Directors. IASB, 2004. —...

Ngày tải lên: 14/08/2014, 05:20

... the sections dealing with the elements of financial statements and their recogni- tion and measurement. 66 • Guide to International Financial Reporting Standards ccc_hussey_frame_65-70.qxd 2/16/05 12:30 PM ... adjustments 84 • Guide to International Financial Reporting Standards ccc_hussey_ias01_71-114.qxd 2/16/05 12:30 PM Page 84 MAIN DISCLOSURES • Current and deferr...

Ngày tải lên: 14/08/2014, 05:20

... one of the fundamen- 136 • Guide to International Financial Reporting Standards ccc_hussey_ias02_115-178.qxd 2/16/05 12:30 PM Page 136 PROBLEM AND PURPOSE The use and diversity of financial instruments, ... standard addresses the issue where an entity carries out transactions in 112 • Guide to International Financial Reporting Standards ccc_hussey_ias01_71-114.qxd 2/16/...

Ngày tải lên: 14/08/2014, 05:20

... depreciation rate, and the depreciation method for the cost method • Gross carrying amounts and accumulated depreciation 158 • Guide to International Financial Reporting Standards ccc_hussey_ias02_115-178.qxd ... and liabilities under employee benefit plans (IAS 19) and retirement benefit obligations reported by defined benefit retirement plans (IAS 26) 170 • Guide to Interna...

Ngày tải lên: 14/08/2014, 05:20

... ethics, and Shari’a standards for Islamic Financial in- stitutions. There is an Accounting and Auditing Standards Board with 15 members. Accounting and Finance Association of Australia and New Zealand (AFAANZ) ... Financial Reporting Standards (IFRSs). Accounting Standards Board (AcSB) The AcSB has the authority to develop and establish standards and guidance cover...

Ngày tải lên: 14/08/2014, 05:20

... and has been is- sued by the Accounting Standards Board (ASB). In the United States, the Fi- nancial Accounting Standards Board (FASB) issued Statements of Financial Accounting Concepts under its ... delivery and acts as evidence that the goods have been received. The consignment note normally states the names and addresses of both consignor and consignee, details of goods, and...

Ngày tải lên: 14/08/2014, 05:20

... issued. International Financial Reporting Standards (IFRSs) The term used by the International Accounting Standards Board to include standards and inter- pretations it has issued and the International ... cost of capital. International Accounting Standards (IASs) Accounting standards issued originally by the International Accounting Standards Committee and adop...

Ngày tải lên: 14/08/2014, 05:20

... Accounting Standards Board (IASB), marking a significant step in formalizing the com- mitment of the United States toward convergence and international ac- counting standards. The FASB and IASB ... implements new regulatory standards that accounting organizations need to meet in order to grant the licenses, harmonize the process with evolving national and international standard...

Ngày tải lên: 14/08/2014, 05:20