In the aftermath of WWII‚ the United States found itself imbedded in a struggle to halt the expansion of communism. In doing so‚ the U.S. Military would be forced to protect its influence in nearby regions‚ its allies‚ and engage the communist forces of North Korea in 1950 and North Vietnam in 1965. In each of these initial engagements the U.S. Army‚ Task Force Smith in Korea and the 1st Air Cavalry Division in South Vietnam‚ stood heavily out-numbered against a very formidable enemy. Although being
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Question 1 1 out of 1 points Which of the following disclosures are optional under IAS 12? Selected Answer: b. a numerical reconciliation between the average effective tax rate and the applicable tax rate‚ disclosing also the basis of calculating the applicable tax rate Correct Answer: b. a numerical reconciliation between the average effective tax rate and the applicable tax rate‚ disclosing also the basis of calculating the applicable tax rate Question 2 0 out of 1 points Which
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HKAS 27 (December 2004March 2008) Hong Kong Accounting Standard 27 Consolidated and Separate Financial Statements* * This HKAS 27 is applicable for annual periods beginning on or after 1 January 2005 but before 1 July 2009. HKAS 27 (Revised) issued in March 2008 is applicable for annual periods beginning on or after 1 July 2009 and supersedes this HKAS 27. 1 HKAS 27 COPYRIGHT © Copyright 2008 Hong Kong Institute of Certified Public Accountants This Hong Kong Financial Reporting Standard
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* Education – credentials * Major responsibility and accomplishments * Personal summary of work style (plus career goals if applicable)Prepare in advance using this formula: 1. “My name is…” 2. “I’ve worked for X years as a [title]“ 3. “Currently‚ I’m a [title] at [company]“ 4. “Before that‚ I was a [title] at [company]“ 5. “I love the challenge of my work‚ especially the major strengths it allows me to offer‚ including [A‚ B‚ and C]“. 6. Second‚ help
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www.ncetianz.webs.com System Modeling And Simulation Notes —————— Presented By Nc et ia nz www.ncetianz.webs.com CHAPTER – 1 INTRODUCTION TO SIMULATION Nc et ia -1- nz www.ncetianz.webs.com Simulation A Simulation is the imitation of the operation of a real-world process or system over time. Brief Explanation • The behavior of a system as it evolves over time is studied by developing a simulation model. • This model takes the form of a set of assumptions
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VIE as per ASC 810-10. Question 2 If the Enterprise is deemed to be a VIE‚ would the WFOE (excluding any related party or de facto agency relationships) consolidate the Enterprise? The WFOE would consolidate the enterprise following ASC 810-10-25-38 because it says a reporting entity shall consolidate a VIE if the reporting entity has a variable interest that absorb a majority of the VIE’s expected losses‚ receives a majority of the VIE’s expected residual income or both. The WFOE receives a majority
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Aggregation Offsetting Frequency of reporting Comparative Information Consistency of Presentation STRUCTURE AND CONTENT Introduction Identification of the financial statements Balance Sheet 1 2–6 7-8A 9-46 9 10-14 15-46 15-24 25-26 27-28 29-31 32-35 36-37 38-44 45-46 47-138 47-48 49-53 54-80A 1 Indian Accounting Standards Information to be presented in the balance sheet Current/non-current distinction Current assets Current liabilities Information to be presented either in balance sheet or in
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Standard Setting In Malaysia Learning Objectives i. Understand the development of accounting standards in Malaysia. ii. Describe the structure and objectives of Malaysian Accounting Standards Board. iii. Describe the structure and objectives of the International Accounting Standards Board. iv. Explain the issues related to convergence of accounting standards. v. Explain the relationship between Malaysian Accounting Standards Board to International Accounting Standards Board in relation to convergence
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EC staff consolidated version as of 16 September 2009‚ FOR INFORMATION PURPOSES ONLY EN - EU IAS 2 International Accounting Standard 2 Inventories Objective 1 The objective of this Standard is to prescribe the accounting treatment for inventories. A primary issue in accounting for inventories is the amount of cost to be recognised as an asset and carried forward until the related revenues are recognised. This Standard provides guidance on the determination of cost and its subsequent
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Example 2.1 Recognition of an asset Entity X enters into a legal arrangement to act as trustee for entity Y by holding listed shares on entity Y’s behalf. Entity Y makes all investment decisions and entity X will act according to entity Y’s instructions. Entity X will earn a trustee fee for holding the shares. Any dividends or profit/(loss) from the investments belong to entity Y. Elements of financial statementsThe elements of financial statements 53 Entity X should not recognise the listed shares
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