... Sector
International Public Sector Accounting
Standards (IPSAS)
Impacts and Compliance Aspects
11
International Public Sector AccountingStandards (IPSAS)
OVERALL CONCLUSIONS OF THE STUDY BY SAP AND ... Contents
INTERNATIONAL PUBLIC SECTOR ACCOUNTINGSTANDARDS (IPSAS)
4 Public Sector Accountingand Financial Reporting
Standards Boards and Frameworks
5 The Development of IPSAS
6 Purpose and Content ... uniform internationalaccounting
standards. Many public sector entities are in the process of
adopting uniform standards, leading in turn to compliance
issues. As the move to international standards...
... issued standards through its Committee on Accounting Procedure
(CAP) andAccounting Principles Board (APB). The Financial AccountingStandards Board
(FASB) establishes and improves standards ... establish
and improve standards of financial accountingand reporting. The Governmental Accounting
Standards Board (GASB) is responsible for developing standards to regulate state and local
government ... Securities and Exchange Commission
(SEC) has relied on the AICPA and the FASB to develop and enforce accounting standards.
(Solution = d.)
QUESTION
4. (L.O.7) Members of the Financial Accounting Standards...
... INFORMATION PURPOSES ONLY
1
International Accounting Standard 27
Consolidated and Separate Financial Statements
Scope
1 This Standard shall be applied in the preparation and presentation of consolidated ... applies this Standard for a period beginning before 1 January
2005, it shall disclose that fact.
45 An entity shall apply the amendments to IAS 27 made by the InternationalAccountingStandards
Board ... accordance with paragraph 9 of this Standard
or IAS 28 and IAS 31 to which they relate.
Effective date and transition
44 An entity shall apply this Standard for annual periods beginning on...
...
International Accounting Standard 37
Provisions, Contingent Liabilities and
Contingent Assets
Objective
The objective of this Standard is to ensure that appropriate recognition criteria and ... contingent liabilities and contingent assets and that sufficient information is disclosed
in the notes to enable users to understand their nature, timing and amount.
Scope
1 This Standard shall be ... consequences of the provision, and changes in it, are dealt
with under IAS 12.
Risks and uncertainties
42 The risks and uncertainties that inevitably surround many events and circumstances shall...
... Environmental influences on accounting systems and practices
29 Segmental reporting
30 History of international accounting
31 Ethics in international accounting
32 Accounting for social and environmental ... practices 8 Managerial accounting
3 Comparative accounting practices 9 International taxation
4 Harmonization /International standards 10 Auditing
5 Financial reporting and disclosure
6 International financial ... Holzmann, international accounting, which includes
both financial and managerial accounting, is defined as accounting for international transactions,
the operations of international firms, and comparisons...
... through the European Union (EU), and the accounting
profession, through the InternationalAccountingStandards Committee (IASC), substantial
variations in accounting rules and practice continue to arise ... 1992
"Regulating accounting: limits in the law" in M Bromwich & A Hopwood, " ;Accounting and the
law", London: Prentice Hall, pp 99-111
Mc Comb D 1982
InternationalAccountingStandardsand ... Colbe W 1983
"A Discussion of International Issues in Accounting Standard Setting", in Bromwich M &
Hopwood A " ;Accounting Standards Setting - an International Perspective",...
... Accountants
APB Accounting Principles Board
FASB Financial AccountingStandards Board
FASAB Federal AccountingStandards Advisory Board
GAAP Generally Accepted AccountingStandards
OMB Office ... contained 39 accounting standards. In
March 1997, GAO published a compendium
2
of FASAB’s original standardsand guidance,
which at that time had replaced all but 13 of the 39 Title 2 standards. ... Currency 10
Standard F40 Fund Accounting 12
Standard G10 Grants and Cooperative Agreements 13
Standard I10 Imputed Interest
15
Standard I40 Investments 17
Standard L10 Leases 18
Standard L40...
... to advance knowledge and understanding of the EU and its member countries.
1
The EU and the Global Convergence in
Accounting Standards
Policy Area: AccountingStandards European Union ... case of the international convergence in accountingstandards towards US GAAP: (1)
the European Union’s (EU) decision to adopt IFRS for all its members and (2) the Enron
and Worldcom scandals. ... single set of accountingstandards for
companies whose shares are listed on a stock exchange. Now
U.S. firms and regulators are having to adapt.
The InternationalAccountingStandards Board...
... of this Standard.
AG2 This Standard does not change the requirements relating to employee benefit plans that comply with IAS 26
Accounting and Reporting by Retirement Benefit Plans and royalty ... fees and commissions paid to agents (including employees acting as selling
agents), advisers, brokers and dealers, levies by regulatory agencies and securities exchanges, and transfer
taxes and ... 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 Standard does not address whether...
... Copyrights and Disclaimer 3
3. Revision History 3
4. Introduction 3
5. Purpose of coding standardsand best practices 3
6. How to follow the standards across the team 4
7. Naming Conventions andStandards ... collapsed.
http://www.dotnetspider.com/tutorials/BestPractices.aspx
To develop reliable and maintainable applications, you must follow coding standardsand best practices.
The naming conventions, coding standardsand best practices described in this ... good work
and also make sure he does not get offended by the “group attack”!)
7. Naming Conventions and Standards
Note :
Note :
The terms
The terms
Pascal Casing
Pascal Casing
andand
Camel...
... the IEEE Standards Review
Committee.
✔
It is published as a standard
●
The standard may then be forwarded to the International
Organization for Standardization (ISO) for approval and
publication ... Standard.
✔
The 802.11 is the base standard (ratified July 1997, updated in
1999 and reaffirmed in 2003).
✔
All other 802.11 standards simply amend the base standard and
are identified by lower case ... Telecommunications Standards Institute
(ETSI)
●
ETSI is Europe's IEEE equivalent
●
Publishes HiperLAN and HiperLAN/2 standards
●
Attempts are being made to unify 802.11a and
HiperLAN/2...
... of CAP shocks on CUR and RGDP are invariant to the ordering between CUR and
RGDP. On the other hand, capital flows might affect CUR and RGDP within a quarter, and the CUR and
RGDP shocks may ... Philippines, and Thailand), China, Singapore, Taiwan, Hong Kong, Japan,
Australia and New Zealand. Section 4 provides an empirical analysis of the relationship between
capital flows and business ... highly synchronized
and follow business cycles in Japan, while they differ from cycles in Australia and New Zealand.
On the other hand, greater China, including Hong Kong and Taiwan, show similar...
... similarities such as between England and
Scotland.
51
A common linguistic heritage (for example, of the Nordic coun-
tries) or common language (for example, England, Wales and Ireland) will
conduce towards ... 41
Harvard International Law Journal 419–68; Charles N. Brower and Jeremy K. Sharpe,
International Arbitration and the Islamic World: The Third Phase’ (2003) 97 American
Journal of International ... private governance
International Law 129–91, 132, and his Dalhuisen on International Commercial, Financial and
Trade Law (Oxford: Hart Publishing, 2nd edn 2004), esp. pp. 193–4, and more generally
section...