2012 www.iiste.org International Financial Reporting Standard (IFRS): Benefits‚ Obstacles And Intrigues For Implementation In Nigeria *IKPEFAN‚ OCHEI AILEMEN Ph.D (Banking &Finance)‚ ACA‚ACIB Department of Banking & Finance‚ Covenant University‚ Ota‚ Ogun State E-mail: ochei_ikpefan@yahoo.co.uk; Tel:234- 08053013418 **AKANDE‚ A.O B.Sc (Business Administration)‚ MBA; Department of Business Studies‚ Covenant University‚ Ota E-mail: Akandemeji@gmail.com Tel: 234-08035034209 Abstract IFRS
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Income Tax Return Assignment You have your own CPA tax practice and you are greeted with new clients: Albert and Jenny Cunningham and their two children. You meet with them and they give you the information shown below. They would like you to prepare their tax return for 2013. They would like to file married filing jointly. NOTE: Reference to the “current tax year” below for the taxpayers‚ Albert and Jenny‚ it is for the calendar year 2013. Albert and Jenny Cunningham (both 42 years
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and levies. It seems that government might have to collect more money either through VAT (Value Added Tax) or from direct taxes. In Bangladesh VAT introduced in 1991 by replacing the sales taxes is still known as the vital reform in Bangladesh revenue structure. The remaining potential sector is the income taxes sharing almost all taxes coming through direct sources. Tax base is too narrow and the tax law is full of exemptions and allowances. Agriculture sector provides employment for around 60percent
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mother and children only. In Nigeria and mostly other African countries‚ the large family is usually more dominant. The advantages of a large/extended family are among others highlighted below: -It has a lot of members and there is more than one earning member in a large family. That is‚ there is more than one source of income for a large family. This makes it easier for family needs to be met and in time‚ more than it will be in a small family where the source of income comes only form the parents
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FATIMA JINNAH WOMEN UNIVERSITY COMPARITIVE PUBLIC ADMINISTRATION “TYPES OF ADMINISTRATION” Submitted to: Ms.Aliya Submitted by: Rida Zahid Ramsha Aslam Maheera Naveed Marium Rasheed Butt Dur-e-Sameen Durrani Dept: BPA VI Date: 21st march 2013 Types of administration What is administration? ....................................................................pg3 Two sectors………………………………………………..………..pg4 Central Government....................................................
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To maintain records and procedures that will adequately protect all interests related to the business. ````````````````````````````````````````````````````````````````````````````````` RQ1. Which of the following is not a characteristic of managerial accounting? a. Its purpose is to assist managers in planning and controlling business operations. b. Information must be developed in conformity either with generally accepted accounting principles or with income tax rules c. Reports are used
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* * Part A: Tax Avoidance and evasion Introduction According to Hyde (2010) tax evasion cost the UK treasury over £15 billion annually. This is approximately 3% of the total tax liabilities that individuals and organisations are meant to pay to the Her Majesty Revenue and Customs (HMRC). While an estimate of £25 billion is lost through tax avoidance annually (Murphy‚ nd). These are huge sums of money that could go a long way to help the government reduce the national deficit or could
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create a system that will help the accounting department especially the payroll personnel in making employees salary quick‚ fast‚ and accurate. In view of this‚ the proponent makes a proposal of an Employee’s Payroll System that will help the administration ease their work and at the same time lessen their burden of the tedious manual computation of employee’s salary. 1.2 CONCEPTUAL FRAMEWORK INPUT PROCESS OUTPUT Figure 1: Research Paradigm
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Tax in Maldives Over the few years Maldives economy has grown very much. Various opportunities have been open to investors and small scale business‚ in Maldives and the income that the government get also has increase in the past years. The tax has also effects many house holds and business. With the changes of laws and regulations there are many new taxes and royalties that are taken in from the public and the business organization. In this essay I am going to highlight the effects of the
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staff 14 5.3. Exchange of flexible staff between companies 15 5.4. Employment of interns 15 6. Conclusion 16 7. Recommendations 17 8. Bibliography 18 Appendix 19 Introduction "You are only as good as your people" – This statement clearly stipulates the importance of people in any organization. Freerichs KG is a German company which offers services in the area of heating‚ plumbing and solar systems. The HR manager of the company‚ Philip Freerichs‚ is struggling with the recruitment
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