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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Closing equity i.e. from slide 46 = equity2 $ Example 2: A new accounting policy involving retrospective application Information: 1. In the year ended 31 March 2013 an entity changed its accounting policy in relation to training costs. As per NZ IAS 38 Intangible Assets these costs have to be expensed. The training costs in the current year were $4‚500. 2. The old policy capitalised the training costs i.e. in the years previous to 2013 the entity treated training costs as an asset. 3. The total
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University ABSTRACT: In this article‚ I undertake to review the major developments and turning-points in the evolution of the IASC‚ followed by the evolution of the IASB. At the conclusion‚ I suggest five challenges facing the IASB. Keywords: IASC; IASB; IAS; IFRS; standard setting; regulation I.INTRODUCTION In the past several years‚ most accounting academics have been paying close attention to the International Accounting Standards Board (IASB) and its production of International Financial Reporting
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Acknowledgement I would like to pay my sincere thanks to‚ University of Delhi‚ South Campus for endowing me with the precious insights needed for working out this Project. He has been very instrumental in communicating the core of this project study and thus without his direction‚ the very inception of this work would not have been possible. Q1. Whether a country’s capital market is debt –oriented or equity oriented has a significant impact on the financial reporting that develops in the
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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)
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standards. Acquisitions – Accounting and transparency under IFRS 3 Assesses the impact of the standard‚ highlighting the key issues for management and raising questions for the Board. IAS 39 – Achieving hedge accounting in practice Covers in detail the practical issues in achieving hedge accounting under IAS 39. It provides answers to frequently asked questions and step-by-step illustrations of how to apply common hedging strategies. Adopting IFRS – A step-by-step illustration of the transition
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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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issues highlighted in a previous discussion of the current state of Information Audit (IA)‚ and offers a graphical representation of the IA landscape. Library and Information Science (LIS) struggles to establish its ‘soft’ approach to IA as the leading methodology despite repeated endorsement by authors in other professional groups with some kind of interest in information management. They have found the LIS IA methodology using analysis of information needs and flows to be a useful analytical tool
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statement of profit or loss requires that expenses be classified based on either their nature or function within the operation. IAS 1.99 states that “an entity shall present an analysis of expenses recognized in profit or loss using a classification based on either their nature or their function within the entity‚ whichever provides information that is reliable and more relevant.” IAS 1.101 further explains‚ “expenses are sub classified to highlight components of financial performance that may differ in
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LITERATURES AND STUDIES FOREIGN LITERATURE Chapter Overview This chapter discusses the literature relating to Effects of Internet use and Internet Addiction (IA). The first section introduces the background of the Internet and identifies the prevalence of IA. The second section discusses the definitions of addiction and their relevance to IA. Background of the Internet The Internet was established in the early 1960s and subsequently became a mainstream communication vehicle (Moschovitis‚ Polle‚
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