PricewaterhouseCoopers’ IFRS and corporate governance publications and tools 2009 IFRS technical publications Manual of accounting – IFRS 2010 Global guide to IFRS providing comprehensive practical guidance on how to prepare financial statements in accordance with IFRS. Includes hundreds of worked examples and extracts from company reports. The Manual is a three-volume set comprising: • Manual of accounting – IFRS 2010 • Manual of accounting – Financial instruments 2010 • Illustrative IFRS corporate
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The International Accounting Standards Board (IASB) is an independent‚ private-sector body that develops and approves International Financial Reporting Standards (IFRS). The IASB was formed in 2001 to replace the International Accounting Standards Committee. Its mission is “to develop a single set of high quality‚ understandable‚ enforceable and globally accepted International Financial Reporting Standards”. The Financial Accounting Standards Board (FASB) is a private‚ not-for-profit organization whose
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asdasdasdasdasdasd Case Analysis – Ratan Tata: Leading the Tata Group Into the 21st Century Due: April 16th‚ 2011 Case Analysis – Ratan Tata: Leading the Tata Group into the 21st Century Due: April 16th‚ 2011 In this essay I will discuss Tata’s Motor’s Company and Ratan Tata’s leadership approach on leading the Tata group in the 21st century. Ratan Tata faced benefits as well as challenges to streamlining the... Premium | 1302 Words | 4 Pages Ratan Tata: the Business Leader Ratan
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ABSTRACT: In this paper it is realized an overview of the impact of IFRS over European accounting environment in terms of tax-accounting link. Based on previous studies conducted regarding the relationship between accounting and taxation to individual financial statements‚ it is developed a theoretical framework regarding the differences between accounting profit and tax profit as starting point of this link. The adoption of IAS/IFRS in the European Union had an important impact over the accounting
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and land use rights. In accordance with IFRS 3 Business Combinations‚ Biosensors International Group (BIG) measured the cost of the acquired intangible assets as their fair value at acquisition date. According to IFRS 3.14 Business Combinations‚ guidance for recognition of intangible assets is in paragraphs B31-B40. Apart from goodwill‚ identifiable intangible assets acquired are recognised if it satisfies the separability or contractual-legal criterion [IFRS 3.B31]. Measurement after recognition
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Research and compare the role of AASB both before and after the changes referred to the above. This report analyses and sets out the role of the Australian Accounting Standards Board and also considers the main aims and purpose of AASB and hence drawing a conclusion as to whether AASB is a significant player or a toothless tiger. The Australian Accounting Standards Board is an Australian Government Agency and according to Deegan (2010)‚ AASB is defined as the “body charged with developing conceptual
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ACCA APPROVED CONTENT PROVIDER ACCA Passcards Paper P2 Corporate Reporting (International and United Kingdom) Passcards for exams up to June 2015 ACP2(INT)PC14.indd 1 29/05/2014 17:30 (000)ACP2PC14 Int_FP_Ricoh.qxp 5/16/2014 2:06 AM Page i Professional Paper P2 Corporate Reporting (International and UK ) (000)ACP2PC14 Int_FP_Ricoh.qxp 5/16/2014 First edition 2007‚ Ninth edition June 2014 ISBN 9781 4727 1130 4 e ISBN 9781 4727 1186 1 British Library Cataloguing-in-Publication Data A
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ACCA P2 (International) Course Overview GROUP ACCOUNTING – BASIC GROUPS Statement of financial position – standard workings Group structure Retained earnings Net assets Noncontrollin g interests Goodwill Statement of comprehensive income – standard workings Group structure Retained earnings b/fwd Net assets at aq’n Noncontrolling interests Goodwill Consol’n schedule Accounting for associates Group structure Share of retained earnings at each SOFP date
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Summary of IAS 39: IAS 39: Financial Instruments: Recognition and Measure was first adopted by European Union for annual periods beginning on or after January 1st 2005. The goal was to provide principles for recognising and measuring financial assets‚ financial liabilities (including derivative financial instruments) and some specific contracts to buy and sell non-financial items. Initial Recognition: Financial asset or financial liability is only recognised on balance sheet when and only when
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CHAPTER 2: REGULATION IN FINANCIAL ACCOUNTING Chapter 2 regulation in Financial accounting LEARNING OUTCOMES Upon completion of this chapter you should be able to understand: • The difference between management and financial accounting. • Why accounting regulations are important and required. • The need for and the structure of professional regulation‚ company law‚ stock exchange legislation and EU Directives. • How the different aspects of regulation work together
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