ifrs 1 firsttime adoption of international financial reporting standards pdf

Tài liệu Incorporating International Financial Reporting Standards (IFRS) into Intermediate Accounting ppt

Tài liệu Incorporating International Financial Reporting Standards (IFRS) into Intermediate Accounting ppt

Ngày tải lên : 18/02/2014, 01:20
... SFAS 12 3R, 12 8 260 16 19 18 16 Investments IFRS 7, IAS 27, 28, 32, 39 SFAS 11 5, 13 3 32X 17 12 14 17 Revenue Recognition IAS 11 , 18 , 20 SFAC 5 605 18 5 8 18 Income Taxes IAS 12 SFAS 10 9 ... IAS 16 , 23 SFAS 34 360 10 10 10 10 Depreciation & Impairment IAS 16 , 36 ARB 43, SFAS 14 4 360 -10 -35 11 11 11 11 Intangible Assets IAS 38 SFAS 14 2 350 12 10 10 12 Current Liabilities ... 450 13 13 12 13 Long-term Liabilities IAS 32, 39 APB 14 470, 480 14 14 12 14 Stockholders' Equity IAS 1 SFAS 12 9 215 15 18 13 15 Earnings Per Share & Share-Based Payment IAS 33, IFRS...
  • 89
  • 595
  • 2
International Financial Reporting Standards (IFRS): An AICPA Backgrounder doc

International Financial Reporting Standards (IFRS): An AICPA Backgrounder doc

Ngày tải lên : 29/03/2014, 18:20
... consolidated financial statements of listed companies beginning in 2005. 20 01 2003 2005 2007 2009 2 011 2 013 2 015 2000 2002 2004 2006 2008 2 010 2 012 2 014 2 016 2 017 2 015 Earliest year the SEC would ... set of international standards is important for economic growth. Of the 14 3 leaders from 91 countries who responded, 90% reported that a single set of international financial reporting standards ... with IFRS. 1 Australia, New Zealand and Israel have essentially adopted IFRS as their national standards. 2 Brazil started using IFRS in 2 010 . Canada adopted IFRS, in full, on Jan. 1, 2 011 ....
  • 16
  • 457
  • 0
INTERNATIONAL FINANCIAL REPORTING STANDARDS DESK REFERENCE Overview, Guide, and Dictionary phần 1 doc

INTERNATIONAL FINANCIAL REPORTING STANDARDS DESK REFERENCE Overview, Guide, and Dictionary phần 1 doc

Ngày tải lên : 14/08/2014, 05:20
... for Global Standards 10 The International Accounting Standards Committee 11 CHAPTER 3 The International Accounting Standards Board 15 Formation of the IASB 15 Structure of the IASB 17 Funding ... Congress Cataloging-in-Publication Data: ISBN -13 978-0-4 71- 714 50-X ISBN -10 0-4 71- 714 50-X Printed in the United States of America 10 9876543 21 ffirs.qxd 3/3/05 1: 00 PM Page iv The IASB and IOSCO continue ... comply with international accounting standards (IASs). Developing International Accounting Standards • 11 ccc_hussey_ch2_8 -14 .qxd 2 /16 /05 12 :27 PM Page 11 This book is printed on acid-free paper....
  • 40
  • 405
  • 0
Tài liệu Guide to International Financial Reporting Standards doc

Tài liệu Guide to International Financial Reporting Standards doc

Ngày tải lên : 17/02/2014, 09:20
... iteration of IFRS, offering the possibility of a single set of high-quality accounting standards that could be used by all nations. The Challenges and Opportunities of IFRS Since 20 01, IFRS has ... discussion has intensified. In 20 01, the Internation- al Accounting Standards Board (IASB) adopted the first iteration of International Financial Reporting Standards (IFRS) to serve as a possible ... accounting profession to expand the ranks of CPAs trained in IFRS; ã Businesseswouldneedtointegratenewsoftwareplatformsandadjusttheir reporting processes to reect the requirements of IFRS — this...
  • 7
  • 494
  • 0
INTERNATIONAL FINANCIAL REPORTING STANDARDS DESK REFERENCE Overview, Guide, and Dictionary phần 2 doc

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

Ngày tải lên : 14/08/2014, 05:20
... 2002): 11 0 11 2. International Accounting Standards Committee. IASC Constitution. IASC, May 2000. International Accounting Standards Board. International Financial Reporting Standards (IFRSs)—A ... Boards of Directors. IASB, 2004. ———. International Financial Reporting Standards (IFRSs). IASB, 2004. International Federation of Accountants. IES 1- 6: International Education Standards for Professional ... “The Evolution of the G4 +1 and Its Impact on International Harmonization of Accounting Standards. ” Journal of International Accounting, Auditing, and Taxa- tion no. 7(2) (19 98): 13 1 16 1. Walton,...
  • 39
  • 493
  • 0
INTERNATIONAL FINANCIAL REPORTING STANDARDS DESK REFERENCE Overview, Guide, and Dictionary phần 3 ppt

INTERNATIONAL FINANCIAL REPORTING STANDARDS DESK REFERENCE Overview, Guide, and Dictionary phần 3 ppt

Ngày tải lên : 14/08/2014, 05:20
... 3 United Kingdom: FRS 15 United States: SFAS 12 1, SFAS 14 4 10 0 ã Guide to International Financial Reporting Standards ccc_hussey_ias 01_ 71- 114 .qxd 2 /16 /05 12 :30 PM Page 10 0 IAS 17 Leases ISSUED OR ... im- pacted by IFRS 17 are leverage and Return on Assets. SCOPE All leases other than exclusions. IAS 17 ã 10 1 ccc_hussey_ias 01_ 71- 114 .qxd 2 /16 /05 12 :30 PM Page 10 1 CURRENT ACTIVITIES ED 7 Financial ... transport, and installation costs 98 ã Guide to International Financial Reporting Standards ccc_hussey_ias 01_ 71- 114 .qxd 2 /16 /05 12 :30 PM Page 98 THE ELEMENTS OF FINANCIAL STATEMENTS The elements are discussed...
  • 39
  • 486
  • 0
INTERNATIONAL FINANCIAL REPORTING STANDARDS DESK REFERENCE Overview, Guide, and Dictionary phần 4 pot

INTERNATIONAL FINANCIAL REPORTING STANDARDS DESK REFERENCE Overview, Guide, and Dictionary phần 4 pot

Ngày tải lên : 14/08/2014, 05:20
... out transactions in 11 2 ã Guide to International Financial Reporting Standards ccc_hussey_ias 01_ 71- 114 .qxd 2 /16 /05 12 :30 PM Page 11 2 The standard requires the classification of financial instruments ... substantially all of the necessary preparatory activities are com- plete. 11 6 ã Guide to International Financial Reporting Standards ccc_hussey_ias02 _11 5 -17 8.qxd 2 /16 /05 12 :30 PM Page 11 6 • Other ... property 10 2 ã Guide to International Financial Reporting Standards ccc_hussey_ias 01_ 71- 114 .qxd 2 /16 /05 12 :30 PM Page 10 2 MAIN DISCLOSURE REQUIREMENTS ã Accounting policy ã Nature and extent of grants ã...
  • 39
  • 403
  • 0
Tài liệu INTERNATIONAL FINANCIAL REPORTING STANDARD (IFRS) WILL SUPPORT MANAGEMNET ACCOUNTING SYSTEM FOR SMALL AND MEDIUM ENTREPRISE (SME)?" ppt

Tài liệu INTERNATIONAL FINANCIAL REPORTING STANDARD (IFRS) WILL SUPPORT MANAGEMNET ACCOUNTING SYSTEM FOR SMALL AND MEDIUM ENTREPRISE (SME)?" ppt

Ngày tải lên : 17/02/2014, 09:20
... University” 1 December 19 18” Alba Iulia, constantingroza@hotmail.com 3 University” 1 December 19 18” Alba Iulia, ioan.ganfalean@yahoo.com Annales Universitatis Apulensis Series Oeconomica, 11 (1) , ... Oeconomica, 11 (1) , 2009 314 To get answer we selected two variables of SME namely management need or usefulness of financial information for management of SME’s and designed features of accounting ... simplified financial statements 10 10 Design features of accounting information 0 2 4 6 8 10 12 1 2 3 4 5 6 7 Criteria Values Canada Romania Fig. no.2 – Design features of accounting...
  • 10
  • 550
  • 0
International Financial Reporting pdf

International Financial Reporting pdf

Ngày tải lên : 28/06/2014, 17:20
... disclosure 611 Learning outcomes 611 15 .1 Introduction 612 15 .2 The meaning of ‘transparency’ 612 15 .3 Narrative reporting in the US 615 15 .4 Management reports in other countries 623 15 .5 Corporate ... 34 pp 11 –48, (19 99); Exhibit 15 .1 from Publisher’s acknowledgements IFR_A 01. QXD 20 /11 /2005 05:42 PM Page xix Part 1 ã Setting and regulating international financial reporting standards 18 The ... major financial collapses. IFR_C 01. QXD 10 /05/2005 06:46 AM Page 4 IFR_A 01. QXD 20 /11 /2005 05:42 PM Page xxii Part 1 ã Setting and regulating international financial reporting standards 14 IFAC International...
  • 731
  • 626
  • 1
Tài liệu Lab 9.1.2 Gateway of Last Resort (Default Gateway) pdf

Tài liệu Lab 9.1.2 Gateway of Last Resort (Default Gateway) pdf

Ngày tải lên : 18/01/2014, 05:20
... secret password Enable/VTY/Console passwords Router 1 GAD 17 2 .16 .0 .1 DCE 17 2 .17 .0 .1 255.255.0.0 class cisco Router 2 BHM 17 2 .18 .0 .1 DTE 17 2 .17 .0.2 255.255.0.0 class cisco Objective ã Configure ... Serial 0 (S0) Serial 1 (S1) 17 00 FastEthernet 0 (FA0) FastEthernet 1 (FA1) Serial 0 (S0) Serial 1 (S1) 2500 Ethernet 0 (E0) Ethernet 1 (E1) Serial 0 (S0) Serial 1 (S1) 2600 FastEthernet 0/0 ... Interface #1 Ethernet Interface #2 Serial Interface #1 Serial Interface #2 Interface #5 800 (806) Ethernet 0 (E0) Ethernet 1 (E1) 16 00 Ethernet 0 (E0) Ethernet 1 (E1) Serial 0 (S0) Serial 1...
  • 5
  • 345
  • 0
2010  Interpretation and  Application of International Financia lReporting Standards

2010 Interpretation and Application of International Financia lReporting Standards

Ngày tải lên : 16/03/2014, 08:39
... Wiley & Sons, Inc., 11 1 River Street, Hoboken, NJ 07030, (2 01) 748-6 011 , fax (2 01) 748-6008, or online at http://www.wiley.com/go/permission. Limit of Liability/Disclaimer of Warranty: While the ... Interaction IFRIC 15 Agreements for the Construction of Real Estate IFRIC 16 Hedges of a Net Investment in a Foreign Operation Chapter 1 / Introduction to International Financial Reporting Standards ... Chapter 1 / Introduction to International Financial Reporting Standards 33 1. Management has concluded that the financial statements present fairly the entity’s financial position, financial...
  • 1.3K
  • 1.4K
  • 0

Xem thêm