Classes caravi1234.blogspot.in ACCOUNTING STANDARDS "Accounting standards are written policy documents‚ issued by regulatory authority (ICAI)‚ covering the aspects of recognistion‚ treatment‚ measurement‚ presentation & disclosure of transactions &events in the financial statements" ‐ Issued by; ICAI ‐ Institute of Chartered Accountants of India. ‐ Total Number of Accounting Standards issued till date = 32 ‐ Total Number of effective/applicable Accounting Standards till date = 28 (AS‐8‚ AS‐30‚ AS‐31 & AS‐32 not applicable)
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Without being born in a different country and having to move to a different country in the first five years of my life‚ I wouldn’t be the person I am today. I had difficulties with the language barrier and being different from the other kids made me realize that‚ from a young age‚ being different made me special. I moved from Roxas City‚ Philippines to Lebanon‚ New Hampshire in 2005. At the age of five‚ I travelled with my mom‚ dad‚ and little sister. I had already started my education in the Philippines
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spreads for different countries. While you can use these numbers as rough estimates of country risk premiums‚ you may want to modify the premia to reflect the additional risk of equity markets. To estimate the long term country risk premium‚ I start with the country rating (from Moody’s: www.moodys.com) and estimate the default spread for that rating (US corporate and country bonds) over the treasury bond rate. This becomes a measure of the added country risk premium for that country. I add this
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occurring in India as the country catapults into becoming a major economic power propelled on by the combined forces of the technological revolution‚ the opening up of its borders and the privatization of many infrastructure industries such as transportation and communication. This paper addresses the adoption and applicability of International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS)‚ issued by the International Accounting Standards Board (IASB) to India.3
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UK AND A COUNTRY OF YOUR CHOICE‚ DISCUSS THE LIMITATIONS OF ‘GDP PER CAPITA’ AS A BASIS FOR COMPARING LIVING STANDARDS BETWEEN COUNTRIES AND OVER TIME’’ • INTRODUCTION From the late ‘40s a lot of countries started to develop very quickly‚ despite the wars. Every country realised its strong points of growing economically‚ and this was their resources. Some countries have more land‚ some countries have more water‚ some have more oil and some have more gold. Knowing this every country started
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Encounters with people of different cultures in their own countries or communities 1 2 3 4 5 Coping with the customs of host countries or communities‚ e.g. rules and courtesies that local people observe and may expect me to observe. ٧ Encountering the different customs of people from other cultures‚ e.g. dress‚ spec al occasions‚ etc. ٧ Adapting to the rhythm of life in other cultures‚ e.g. getting used to different meal times etc. ٧ Integrating with
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Western nations should not impose their standards on developing countries If we think about what is the West‚ what answers do we get? The West is the sunset‚ all that were born in the East is died in the West‚ the West is the darkness and the East is the light. And the paradox is that despite of all for historical reasons humanity used to think in terms of the West‚ takes cue from the West. What are the causes of Western predominance‚ what allows the West to dictate one’s terms to the rest of
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A Comparison of Corporate Governance Systems in Four Countries Jüergen Schneider Ernst & Young Deutsche Allgemeine Treuhand AG Siu Y. Chan Hong Kong Baptist University A Comparison of Corporate Governance Systems in Four Countries Jüergen Schneider Ernst & Young Deutsche Allgemeine Treuhand AG‚ Heilbronn branch‚ Germany and Siu Y. Chan* Hong Kong Baptist University‚ Hong Kong * Address of Correspondence: Dr. Siu Y. Chan‚ Department of Accountancy and Law‚ Hong Kong Baptist University
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Harmonization of International Accounting Standards: Advantages & Disadvantages‚ Obstacles & Solutions As the trend for globalization in business becomes increasingly important for economic success‚ many issues arise through international business practices for corporations‚ governments‚ and investors. Due to the many conflicting codes and practices that exist between various national financial accounting standards throughout the world‚ international business becomes harder to analyze
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REPORT IN DEFENCE OR FAVOUR FOR THE ADVOCATE OF AN INTERNATIONAL STANDARD OF ACCOUNTING PRACTICE. INTRODUCTION Internationalization of economic trade and globalization of businesses is on the ascendency. Consequently‚ financial statements prepared according to a nation’s local accounting system may hardly meet the needs of investors‚ business partners‚ financiers and decision-makers who are conversant with international standards. Meanwhile‚ developing and emerging markets are the target of the
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