Often‚ the rules and regulations created by governing bodies are reactions to societal events and pressures. This pattern certainly holds true in regards to financial reporting. The first financial reporting regulations were set in place during the Great Depression in reaction to the stock market collapse of 1929. These regulations were The Securities Act of 1933 and The Securities Exchange Act of 1934‚ which established the Securities and Exchange Commission (SEC) and became the foundation for future
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Financial instruments 2010 • Illustrative IFRS corporate consolidated financial statements for 2009 year ends A practical guide to capitalisation of borrowing costs Guidance in question and answer format addressing the challenges of applying IAS 23R‚ including how to treat specific versus general borrowings‚ when to start capitalisation and whether the scope exemptions are mandatory or optional. A practical guide to new IFRSs for 2009 40-page guide providing high-level outline of the
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scribd.com/doc/58438353/Assessing-the-Challenges-of-SMEs-in-Adopting- IFRS-in-Uganda Nazatul Izma. (2009‚ November). Convergence on track. Accountants Today ‚ 22 (11)‚ pp. 6-9. Nazatul Izma. (2010‚ April). IFRS for SME. Accountants Today ‚ 23 (4)‚ pp. 26-27. 6‚ 2012‚from n.a. (2012‚ January/February). First step towards IFRS convergence. Accountants Today ‚ 25 (1)‚ pp. 28-31. n.a. (2012‚ May/June). MASB on Convergence. Accountants Today ‚ 25 (3)‚ pp. 12-13. Raman‚ K. (2010‚ April). IFRS implementation:
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THE EUROPEAN UNION (EU) ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARD (IFRS) DIBUA OBIORA VALENTINE Student No. 09175515 INTRODUCTION The harmonization of accounting standards across countries has been engendered by the globalization of politics and markets. In the past 20-30 years the growth in international trade fostered by increased Foreign Direct Investment flow of capital and development of technology has led to multinational firms establishing presence
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MFRS 116 Malaysian Financial Reporting Standard 116 Property‚ Plant and Equipment This version includes amendments resulting from MFRSs with effective dates no later than 1 January 2012. Amendments with an effective date later than 1 January 2012 MFRS 116 has been amended by MFRS 13 Fair Value Measurement*. As those amendments have an effective date after 1 January 2012 they are not included in this edition. * effective date 1 January 2013 559 MFRS 116 CONTENTS paragraphs
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Nanotechnology SN ADEM YILDIRIM 53 2 C ou rs e M NANOCATALYSTS at er ia ls Outline Catalysis • Types of Catalysts • Examples of Heterogeneous Catalysis Nanocatalysis • Preparation • Size Effects • Shape Effect • Support Materials Some Recent Advances • Nanocatalyst Preparation • Silica Supports • Carbon Supports M SN 53 2 C ou rs e M at er ia ls Catalysis • The catalyst accelerate the rate of a chemical reaction (A → B)
Free Catalysis
to IAS 38 Intangible Assets [IFRS 3.B39]. According to IAS 38.35 Intangible Assets‚ if acquired intangible assets is separable or arises from legal or contractual rights‚ sufficient information exists to measure fair value reliably. Following initial acquisition‚ BIG can adopt either the cost or revaluation model as its accounting policy [IAS38.72]. BIG adopted the cost model whereby intangible assets are carried at cost less any accumulated amortization and accumulated impairment losses [IAS 38
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Illustrative Disclosures for Revised IAS 19 Employee Benefits Revisions to IAS 19 Employee Benefits is effective for annual periods beginning on or after 1 January 2013. The following is an illustration of disclosures relating to employee benefits when the standard is adopted for the year ending December 31‚ 2013. Extract of summary of significant accounting policies illustrating changes in accounting policies on adoption of Revised IAS 19: X. Summary of significant accounting policies
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Charles Law IA Temperature of Water (0c) +-20c | Volume of Gas (ml)+- 1ml | Total Volume(ml)+- 1ml | 17 | 0 | 250 | 27 | 10 | 260 | 37 | 21 | 271 | 47 | 29 | 279 | 57 | 36 | 286 | 67 | 43 | 293 | 77 | 51 | 301 | 87 | 57 | 307 | 97 | 68 | 318 | This was our original graph‚ it was before we made the trend line go back 311 points to find where the graph intercepts the X axis. As you can see there are little or no error or anomalies in this data and the R2 value came out to be
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process by which the differences in accounting practices across countries are reduced ultimately resulting in a set that is comparable (Nobes and Parker‚ 2010). Background and Objectives The European Union (EU) is an economic and political union of 27 member countries located in Europe. The EU was established on 1 January 1958 following the Treaty of Rome 1957 (Nobes and Parker‚ 2010). The objective of Treaty had established rules to encourage free movement of persons‚ products and services‚ and
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