INTRODUCTION TO INTERNATIONAL FINANCIAL REPORTING STANDARDS PPT

This version includes amendments resulting from IFRSs issued up to 31 December 2008. IFRIC 10 Interim financial reporting and impairment was developed by the International Financial Reporting Interpretations Committee and issued by the International Accounting Standards Board in July 2006.

This version includes amendments resulting from IFRSs issued up to 31 December 2008. IAS 31 Financial Reporting of Interests in Joint Ventures was issued by the International Accounting Standards Committee in December 1990, and reformatted in 1994. Limited amendments to IAS 31 were made in 1998, 199[r]

Statement of Revenues, Expenses, and Changes in Net Assets ............................................................... 15
Statement of Cash Flows ....................................................................................................................................... 16[r]

Standards and should be considered in assessing the results of our audit.
Accounting principles generally accepted in the United States of America require that MANAGEMENT’S
DISCUSSION AND ANALYSIS on pages 3 through 11 and OTHER REQUIRED SUPPLEMENTARY INFORMATION on page 32 be prese[r]

Since the early 1900s, the rapidity of change and the increasing complexity of the world’s industrial economies necessitated still more changes in accounting. Mergers, acquisitions, and the growth of multinational corporations fostered new internal and external reporting and control system[r]

ies of preparers and users in the United States showed at the time an expressed interest in the dissemination of segmental reporting. These studies include one on financial analysts and commercial bankers by Morton Backer and Walter B. McFarland, 4 and one on financial analyst[r]

This version includes amendments resulting from IFRSs issued up to 31 December 2008. IFRS 4 Insurance contracts was issued by the International Accounting Standards Board (IASB) in March 2004.

NOTE: ● Financial accountants have rules Statements of Standard Accounting Practice - SSAPs or Financial Reporting Standards - FRS which they must comply with when producing published ac[r]

Chapter 1 - Financial accounting and accounting standards. After studying this chapter, you should be able to: Explain how accounting makes it possible to use scarce resources more efficiently, explain the meaning of “stakeholder” and identify key stakeholders in financial reporting, explaining what[r]

As part of the strategic reform of Malaysian public services under the Government Transformation Program (GTP), accrual accounting is expected to be fully adopted in public sector financial reporting commencing on 1 January 2015, in order to ensure alignment with the global accounting standards.

The purpose of this study was to examine the role of International Financial Reporting Standards (IFRS) in supply chain management. To achieve this purpose, quantitative research approach was used, and the study preferred cross-sectional research design rather than longitudinal research design.

IFRIC 16 Hedges of a Net Investment in a Foreign Operation was developed by the International Financial Reporting Interpretations Committee and issued by the International Accounting Standards Board in July 2008. Its effective date was 1 October 2008.

While the International Accounting Standards Board IASB were soliciting comments on their latest draft of the International Financial Reporting Standard IFRS on insurance contracts, Delo[r]

IFRIC 6 Liabilities arising from participating in a specific market - Waste electrical and electronic equipment was developed by the International Financial Reporting Interpretations Committee and issued by the International Accounting Standards Board in September 2005.

IFRIC 17 Distributions of Non-cash Assets to Owners was developed by the International Financial Reporting Interpretation Committee and issued by the International Accounting Standards Board in November 2008. Its effective date is 1 July 2009.

IFRIC 11 IFRS 2 - Group and treasury share transactions was developed by the International Financial Reporting Interpretations Committee and issued by the International Accounting Standards Board in November 2006.

This version includes amendments resulting from IFRSs issued up to 31 December 2008. IFRIC 2 Members’ Shares in Co-operative Entities and Similar Instruments was developed by the International Financial Reporting Interpretations Committee and issued by the International Accounting Standards Board in[r]

This version includes amendments resulting from IFRSs issued up to 31 December 2008. IAS 34 Interim Financial Reporting was issued by the International Accounting Standards Committee in February 1998. A limited amendment was made in 2000.

This version includes amendments resulting from IFRSs issued up to 31 December 2008. IFRIC 8 Scope of IFRS 2 was developed by the International Financial Reporting Interpretations Committee and issued by the International Accounting Standards Board in January 2006.

They include IFRS 9_Financial Instruments_issued July 2014 and_Equity Method in Separate Financial Statements_ TRANG 2 CONTENTS _from paragraph_ INTRODUCTION IN1 INTERNATIONAL ACCOUNTING[r]