... reported profit or loss for a period A Proposed International Accounting Standard - Reporting Turnover and Tax by Location Proposed International Accounting Standard This proposed International Accounting ... International Accounting Standard - Reporting Turnover and Tax by Location 21 About the author Richard Murphy is a chart...
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International Accounting Standard 27 Consolidated and Separate Financial Statements doc
... prepares separate financial statements, those separate financial statements shall disclose: (a) the fact that the statements are separate financial statements and the reasons why those statements ... with International Financial Reporting Standards A parent that elects in accordance with paragraph 10 not to present consolidated financial statements, and prese...
Ngày tải lên: 06/03/2014, 15:21
International Accounting Standard 37 Provisions, Contingent Liabilities and Contingent Assets docx
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Ngày tải lên: 06/03/2014, 15:21
International accounting harmonisation - a comparison of Spain, Sweden and Austria docx
... International accounting harmonisation - a comparison of Spain, Sweden and Austria Abstract Despite attempts to secure harrnonisation of accounting practice, significant variations in accounting ... missing As the managing partner of a Big Nine Zurich office said, we will always have harmonisation in areas that are not important" (p 118) Blake and Amat (1...
Ngày tải lên: 06/03/2014, 21:20
International Accounting Standard 39 Financial Instruments: Recognition and Measurement doc
... Withdrawal of other pronouncements 109 This Standard supersedes IAS 39 Financial Instruments: Recognition and Measurement revised in October 2000 110 This Standard and the accompanying Implementation ... be accounted for under this Standard if it is a financial instrument, and in accordance with other appropriate Standards if it is not a financial instrument This St...
Ngày tải lên: 15/03/2014, 22:20