CICA Handbook. (2010). General Accounting Section 1000: Financial Statement Concepts‚ 1000.01-.58. Retrieved November 3‚ from Knotia.ca. CICA Handbook (2010) Dunwoody‚ DBO. (2009). Canadian GAAP- IFRS Comparison Series Issue 8: Leases. Retrieved November 13‚ from http://www.bdo.ca/library/publications/ifrs/documents/AAIssue8Leases.pdf Grossman‚ A.‚ Grossman‚ S Pounder‚ B. (2009). New Views on Lease Accounting. Strategic Finance‚ 90(11)‚ 16-18. Retrieved November 9‚ from Business Source Complete database
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Course Outline ACCO 310/1 Financial Reporting I Summer 2013 Session 2 General Information Course Number: ACCO 310 3 credits | | | | | | |Section |Professor Robert B. Campbell | | |
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International Financial reporting Standards. Retrieved from http://www.iasplus.com/standard/preface.htm Nguyen‚ T.P.U. (2010). A History of the Development of New Zealand Accounting Standards for small and medium enterprises and the future prospects of IFRS for SMEs. (Master thesis‚ Auckland University of Technology). Retrieved from http://aut.researchgateway.ac.nz/bitstream/10292/1008/4/NguyenU2.pdf ShareChat.co.nz (2011‚ March 31). News: External Reporting Board appointments announced. Retrieved from
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MASTER OF BUSINESS ADMINISTRATION Academic Calendar SEMESTER IV July 2011-13 Batch Start and End of Semester IV Start and End of Lecture Period Mid Semester Exam Semester End Exams Dissertation Start and End Date : : : : : January 2 – Mid June 2013 January 2 – March 16‚ 2013 February 12 & 13‚ 2013 March 25 – 30‚ 2013 April 1 – June 1‚ 2013 HOLIDAYS January 14‚ 2013 January 25‚ 2013 January 26‚ 2013 March 29‚ 2013 April 11‚ 2013 April 23‚ 2013 May 01‚ 2013 May 13‚
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CORPORATE FINANCIAL REPORTING Assignment #1 On * Sukuk (in context to Pakistan) * Listing requirements by KSE * IFSB * History of Accounting Standards and Adoption of IFRS * Deloitte Pakistan/Global Deloitte (1) Sukuk (in context to Pakistan) Sukuk is the Arabic name for financial certificates‚ but commonly refers to the Islamic equivalent of bonds. Since fixed income‚ interest bearing bonds are not permissible in Islam‚ Sukuk securities are structured to comply
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Revenue recognition on FASB and IASB convergence process I. CONVERGENCE OF U.S. GAAP AND IFRS Since 2002‚ Financial Accounting Standards Board (FASB) and International Accounting Standards Board’s (IASB) have been working toward “convergence” of US General Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS). They have made significant progress in efforts to converge critical accounting standards such as those dealing with revenue recognition‚
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savings just weren’t as huge you may anticipate. Of the tiny automobiles NerdWallet analyzed‚ the Honda Fit was the just one to make the institute’s Leading Security Choose honor‚ the second-highest safety and security honor from the market team. The Fiat 500 made an excellent rating on 4 of the institute’s collision examinations‚ yet did improperly on the "tiny overlap front" examination‚ which reveals exactly what would certainly occur if the front edge of the auto collapsed right into a post. With
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standards to be compliant with IFRS will be assisted by the Framework The framework will help prepares to apply IFRS more effectively if they understand the concepts underlying the standards; additionally the Framework should help in dealing with new or emerging issues which are‚ as yet‚ not covered by IFRS The above is also true of the work of the auditor; in particular the framework can assist the auditor in determining whether the financial statements conform to IFRS Users should be assisted by
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CHAPTER 1 THE ENVIRONMENT OF FINANCIAL REPORTING CONTENT ANALYSIS OF CASES Time Range (minutes) 5-10 Number C1-1 Content Pronouncements. Matching a list of descriptive statements with a list of pronouncements establishing or related to generally accepted accounting principles. Accounting Organizations. Matching of a list of descriptive statements with a list of abbreviations of accounting organizations. Identify complete name of each organization. History of Establishment of GAAP. Discuss
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these valuations. In this case‚ fair-value measurement is compulsory by law. In the next section we will discuss the available methods of valuation and also a newly emerging quantitative method aimed at meeting IFRS 13 compliance for fair valuation. Transition from traditional valuation to IFRS 13 and wine funds versus other funds Traditional valuation of physical assets by independent appraisers is slowly rendered obsolete by increasing access to data and automation capabilities. Furthermore‚
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