Exposure Draft Accounting Standard (AS) 9 (Revised 20XX) (Corresponding to IAS 18) Revenue (Last date for Comments: June 07‚ 2010) Issued by Accounting Standards Board The Institute of Chartered Accountants of India 2 Exposure Draft Accounting Standard 9 (Revised 20XX) (Corresponding to IAS 18) Revenue Contents Objective Scope Definitions Measurement of revenue Identification of the transaction Sale of goods Rendering of services Interest‚ royalties and dividends Disclosure Effective
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FEATURES OF SERVICES In terms of economics‚ service is a transaction where no physical goods are transferred from the seller to the buyer. The benefits of services are held to be demonstrated by the buyer’s willingness to make the exchange. In terms of management‚ Service is a customer-focused approach in delivering information technology. Service Management focuses on providing value to the customer and also on the customer relationship. Some of the basic features of Services are: 1. Intangibility:
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an investment’s actual return will be different than expected. Risk includes the possibility of losing some or all of the original investment. Different versions of risk are usually measured by calculating the standard deviation of the historical returns or average returns of a specific investment. A high standard deviation indicates a high degree of risk. NOSTRO ACCOUNTS: A bank account held in a foreign country by a domestic bank‚ denominated in the currency of that country. Nostro accounts are used to
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4th : 23-12-2012 _ Learner Signature Assignment – I 1. Discuss the role of operations manager in an organization. Operations management: Operations Management is an area of management concerned with overseeing‚ designing‚ controlling the process of production and redesigning business operations in the production of goods and/or services. It involves the responsibility of ensuring that business operations are efficient in terms of using as few resources as needed‚ and effective in terms
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Operations Management and Ethics Operations management may be defined as the design‚ operation‚ and improvement of the production system that creates the firm ’s primary products and services‚ or‚ as Chase‚ Jacobs & Aquilano (2006) state "operations management is about getting the day-to-day work done quickly‚ efficiently‚ without errors‚ and at low cost". Operations management is critically important in any organization or business nowadays. Operations management is one of the three major functions
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94‚ Update 2-14. e. DA PAM 710-2-1‚ Using Unit Supply System Manual Procedures‚ dtd 28 FEB 94‚ Update 2-14. f. EUSA 190-15‚ Joint Service Interior Intrusion Detection System. g. FM 19-30‚ Physical Security‚ dtd Mar 79. h. USFK REG 190-8 2. PURPOSE: a. Establish physical security standards and procedures applicable to the operation of YOUR UNIT in order to preclude the loss or theft of arms‚ ammunition and explosives. b. Establish command reporting and investigative
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Exposure Draft Accounting Standard (AS) 10 (revised) Tangible Fixed Assets (Last date for Comments: February 28‚ 2006) The Institute of Chartered Accountants of India Issued by Accounting Standards Board Exposure Draft Revised AS 10‚ Tangible Fixed Assets Contents INVITATION TO COMMENT [Exposure Draft] Accounting Standard AS 10 (revised) Pages 4-5 Tangible Fixed Assets OBJECTIVE SCOPE DEFINITIONS RECOGNITION Initial Costs Subsequent Costs MEASUREMENT AT RECOGNITION Elements
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TourismUnit Standard 18211 Level: 3 Credit: 8 Version: 2 Demonstrate knowledge of Australia as a tourist destination Provider/School: ____________________ Student Name: ______________________ Date of Assessment:_________________ US 18211 Common Assessment Task US 18211 Demonstrate knowledge of Australia as a tourist destination Level: 3 Credit: 8 Version: 2 Student Name: NZQA Number: Attempt Submission 1 Submission 2 Submission 3 Element 4 C / NYC C / NYC C / NYC Element 1 C / NYC
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Laboratory Safety Standards Jill Olson A school science laboratory is an excellent setting for students to explore and investigate the world around them. Almost every part of students’ lives is affected by science. Allowing them to see‚ touch‚ and manipulate objects in a laboratory situation gives students the real world experience to get them excited about science and to prepare them for college and beyond. However‚ James A. Kaufman‚ director of the Laboratory Safety Institute‚ proposes that
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to serve the public interest‚ strengthen the worldwide accountancy profession and contribute to the development of strong international economies by establishing and promoting adherence to high quality professional standards‚ furthering the international convergence of such standards and speaking out on public interest issues where the profession’s expertise is most relevant. This publication may be downloaded free-of-charge from the IFAC website http://www.ifac.org. The approved text is published
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