international financial reporting standards vs us gaap

Ngày tải lên: 05/01/2014, 00:50

... currently are designed to meet US GAAP standards; • Regulatorswouldneedtoadjustoversightanddisclosurerequirementsfrom the current system based on US GAAP to new standards based on IFRS and ... condition. •ReduceComplexityin Financial Reporting Over the last several decades, the standards of US GAAP and associated guid- ance have grown to many thousands of pages. By contrast, IFRS ... decade, this global discussion has intensified. In 2001, the Internation- al Accounting Standards Board (IASB) adopted the first iteration of International Financial Reporting Standards (IFRS) to...

Ngày tải lên: 17/02/2014, 09:20

... write down using a) IFRS b) US GAAP? 5. How do the requirements under IFRS differ from US GAAP related to the value of inventory reported on the balance sheet? 6. How do IFRS and US GAAP differ ... Intermediate Accounting Issued by the IASB: • International Financial Reporting Standards (IFRS) • Interpretations originated from the International Financial Reporting Interpretations Committee (IFRIC) ... 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...

Ngày tải lên: 18/02/2014, 01:20

Ngày tải lên: 29/03/2014, 18:20

... 5 Users are able to manage financial statements reporting because of statements understanding. 3 1 6 Users receive adequate training before financial statements are produced. 3 2 7 Users ... analyses of usefulness of this reporting. The characteristic formulation of accounting and financial information is to obtain a common language in reporting financial data, capable to be used by ... accounting standards that had been issued by various standard-setting bodies, both national and international. These existing standards have been created primarily with the financial reporting...

Ngày tải lên: 17/02/2014, 09:20

Ngày tải lên: 28/06/2014, 17:20

... trường thế giới. Đồng thời cũng liệt kê giá (tính theo USD) trên một đơn vị hàng hóa (Pound, Units, Ton, Short Ton, Barrel, Metric Ton, Bushel,…). Bảng thứ hai cũng chứa thông tin như trên nhưng ... Fulbright Vi tính Ứng dụng Năm học 2007 - 2008 Trần Thanh Phong 1 HƯỚNG DẪN SỬ DỤNG INTERNATIONAL FINANCIAL STATISTICS (IFS) Thống kê số liệu của 200 quốc gia trên thế giới và chứa khoảng ... các quốc gia theo hàng và xuất kết quả sang Microsoft Excel. Tài liệu tham khảo: International Financial Statistics (IFS) Help Chương trình Giảng dạy kinh tế Fulbright Vi tính Ứng dụng...

Ngày tải lên: 16/10/2013, 00:15

Ngày tải lên: 15/12/2013, 11:09

... exchange rates using U.S. dollar as reserve currency – International Monetary Fund (IMF) Copyright 2011  Pearson Canada Inc. 20 - 13 How Bretton Woods Worked • Exchange rates adjusted only when ... bank must purchase domestic currency to keep the exchange rate fixed; but as a result, it loses international reserves • When the domestic currency is undervalued, the central bank must sell ... without interference. • Central banks engage in international financial transactions (foreign exchange interventions) to influence exchange rates • Use exchange rate analysis developed earlier...

Ngày tải lên: 05/01/2014, 16:59

... better decision making. Using Data Marts and Data Warehouses to Enhance Business Intelligences Chief financial officers, controllers, analysts, and other high-end users of financial information ... BUDGETING AND FINANCIAL REPORTING NILS H. RASMUSSEN CHRISTOPHER J. EICHORN COREY S. BARAK TOBY PRINCE John Wiley & Sons, Inc. and then integrating the reporting software with the data warehouse. The ... vendor supports). • Use several different reporting tools with the different transaction sources and provide the user with a single, portal-based interface to all the analytics tools. • Use the reporting...

Ngày tải lên: 17/01/2014, 03:20

... contemporaneous spillovers for the three US asset returns in the structural-form model (1): +⋅+⋅= US t US t US t sbr 0.01130.1714 (3) +⋅−⋅= US t US t US t srb 0.01460.6150 (4) 1469.0 +⋅−⋅−= US t US t US t brs ... ,,,, +⋅−⋅+⋅+⋅= te US ts US tb US tr EA t r µµµµ 0.03890.00620.17260.4487 (24) 0120.00010.0 ,,,, +⋅−⋅−⋅+⋅= te US ts US tb US tr EA t b µµµµ 0.48450.4364 (25) ,,,, +⋅+⋅+⋅−⋅−= te US ts US tb US tr EA t s µµµµ 0.49670.57051.09571.9541 ... ,,, +⋅+⋅+⋅= US ts US tb US tr US t r µµµ 0.00890.26271.25140 (9) 0102.0 ,,, +⋅−⋅+⋅= US ts US tb US tr US t b µµµ 1.43001.0240 (10) ,,, +⋅+⋅−⋅−= US ts US tb US tr US t s µµµ 0.99640.40831.1012 (11) With the results...

Ngày tải lên: 16/02/2014, 02:20

... IADB-MIF, Press release, April 2004. International Monetary Fund (IMF). (various years). Balance of Payments Yearbook. International Labour Organization. International Labour Migration Database: ... (IADB- MIF 2004). The United States Agency for International Development (USAID) The United States Agency for International Development (USAID) has followed the issue of remittances in ... arrangements. Microfinance institutions and non-bank financial institutions provide domestic and international money transfer services—a growing industry in Uganda with a population of 23 million...

Ngày tải lên: 16/02/2014, 10:20

... independent public accountants with established standards. III. Breakdowns in the Financial Reporting System: Causes, Perpetrators, and Means The financial reporting system functions remarkably well. ... mission was to identify causal factors that can lead to fraudulent financial reporting and steps to reduce its incidence. Fraudulent financial reporting is indeed a serious problem. Infrequent though ... to detect fraudulent financial reporting within financial institutions, the Commission also 32 first must establish the proper environment, one in which fraudulent financial reporting is less likely...

Ngày tải lên: 06/03/2014, 19:20

... affects almost every aspect of the US financial services industry, and non -US financial services industry to the extent of US activities. In this issue, we will focus on the aspects of the Dodd-Frank ... Accepted Accounting Principles Recent Accounting and Financial Reporting Updates – International Financial Reporting Standards Regulatory Update – US – SEC – private fund registration and other ... changes to US GAAP and International Financial Reporting Standards, particularly those that introduce or amend criteria for determining whether an entity is deemed to be an investment fund for financial...

Ngày tải lên: 07/03/2014, 04:20

... arrangements on its financial position. In the US GAAP section of this Tech Brief, we discussed the general offsetting requirements under US GAAP. Under IFRS, a reporting entity must offset financial ... Accounting and Financial Reporting Updates – International Financial Reporting Standards Regulatory Update – US – CFTC – Registration of advisers with the CFTC Regulatory Update – US – SEC – ... to US GAAP and International Financial Reporting Standards, particularly those that introduce or amend criteria for determining whether an entity is deemed to be an investment fund for financial...

Ngày tải lên: 07/03/2014, 04:20

Ngày tải lên: 07/03/2014, 08:20

... control over financial reporting. 4. Organizational Structure – The company’s organizational structure supports effective internal control over financial reporting. 5. Financial Reporting Competencies ... Assessment 8. Financial Reporting Objectives – Management specifies financial reporting objectives with sufficient clarity and criteria to enable the identification of risks to reliable financial reporting. 9. ... skill in accounting and financial reporting Taking management attention from running the business in order to provide sufficient focus on accounting and financial reporting Maintaining appropriate...

Ngày tải lên: 11/03/2014, 02:20

... over financial reporting. Establishes Lines of Financial Reporting Establishes Structure Establishes Lines of Financial Reporting Establishes Structure Establishes Lines of Financial Reporting Establishes ... over financial reporting. Attributes of the Principle Establishes Lines of Financial Reporting – Management establishes appropriate lines of financial reporting for each functional area and business ... 8. Financial Reporting Objectives – Management specifies financial reporting objectives with sufficient clarity and criteria to enable the identification of risks to reliable financial reporting...

Ngày tải lên: 11/03/2014, 02:20

Ngày tải lên: 13/03/2014, 23:41