NATIONAL UNIVERSITY Syllabus Department of Accounting Four-Year B.B.A. (Honours) Course Effective from the Session : 2009–2010 National University Syllabus for 4 years B. B. A. Honours Course Subject : Accounting Second Year (Honours) |Subject Code |Subject Title |Marks |Credit | | |Business Communication
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obtain the written permission of the author to do so. ii ABSTRACT Internet addiction (IA) is a relatively new field of academic inquiry. Empirical studies suggest that IA‚ like other well researched addictive behaviours‚ has an effect on many aspects of a person‟s life‚ including academic/work performance‚ relationships‚ and physical and mental health (Goldberg‚ 1996; Young‚ 1996‚ 1998). Evidence of IA has been suggested by the findings that some Internet users spend increasingly longer periods
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Consolidation and IFRS: an introduction Academic year 2010/2011 Patrice Schumesch Sebastian Harushimana Table of contents (1/4) Introduction - Why IFRS ? - General principles Measurement of assets and liabilities - Formation expenses - Intangible assets - Property‚ plant & equipment - Leases - Impairment of assets Slide 2 Consolidation and IFRS: an introduction Table of contents (2/4) Measurement of assets and liabilities (cont’d) - Government grants - Inventories and
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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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Accounting Standards into some sort of agreement‚ in order to achieve a common set of Accounting principles. 7000 European companies have to use the International Accounting Standards (IAS) in the European Union (EU)‚ beginning 2005. The IAS are developed from the IASB. Furthermore‚ the long existing rejection of IAS of the U.S. seems to change. Co-ordination of agendas of the American standard-setting
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Annual Report 2012 9-W) 8466 2 y No. mpan 3 (Co LIA S rhad lan K sia Be rminal‚ Ja rt Zone AirA C Te po port LC n Sup al Air ysia uther ternation san‚ Mala So ur In rul Eh 75 1100 Lump or Da Kuala g‚ Selang ax: 603-87 .com F an sia 4333 0 Sep @aira 6400 603-8660 rrelations sto Tel: : inve -mail E AirAsia Berhad (284669-W) www.airasia.com eams m Dr ality fro o Re t al Annu rt Repo 2012 ur ders O n ou F entous another mom
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Corporate Reporting Paper P2 (International) Course Notes ACP2CN07 (INT) P2 Corporate Reporting (International) Study Programme 1 2 3 4 5 6 Page Introduction to the paper and the course............................................................................................................... (ii) The financial reporting framework .............................................................................................................. 1.1 Professional and ethical duty of the accountant
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45 44 43 42 41 40 39 38 37 36 35 34 33 32 31 30 29 28 27 26 25 24 23 22 21 20 19 18 17 16 15 14 13 12 11 10 9 8 7 6 5 4 3 2 1 Transaction costs that are directly attributable to the “issuance of new shares” should be: a. Expensed immediately b. Charged to retained earnings c. Deducted from equity d. Deducted from equity‚ net of related income tax benefit ANSWER D Deducted from equity‚ net of related income tax benefit Question # 2 End 45 44 43 42 41 40 39 38 37 36 35 34 33 32 31 30
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Chapter One Introduction to International Accounting Learning Objective 1. Understand the nature and scope of international accounting. 2. Describe accounting issues created by international trade. 3. Explain reasons for‚ and accounting issues associated with‚ foreign direct investment (FDI). 4. Describe the practice of cross-listing on foreign stock exchanges. 5. Explain the notion of global accounting standards. 6. Examine the importance of international trade‚ FDI‚ and
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History of Fourth Directive Company law directives are published under the authority of the Treaty of Rome (Article 54(3) (g)). The council and the commission want to co-ordinate safeguard to protect the interest of member state and others‚ in such a way that these safeguard are become similar across the EU. The objective of EU is to convey a common market that allows freedom of capital‚ goods‚ persons and services between member countries. EU adopted so many directives which are dealing with accounting
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