Agency theory 2 2.4 Accounting theory 3 3 The most important segmental reporting standards 3 3.1 International Accounting Standard 14 (IAS 14) 3 3.1.1 The International Accounting Standards Committee 3 3.1.2 The International Accounting Standards Board 4 3.1.3 IAS 14: Segment reporting 4 3.1.3.1 Objective of IAS 14 (revised) 4 3.1.3.2 Applicability of IAS 14 (revised) 4 3.1.3.3 Identification of segments 5 3.1.3.4 Information that has to be disclosed 5 3.2 SSAP 25 6 4 Comparison with local
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When comparing Vx to Vy: a) Vy will always be greater than or equal to Vx <-- Correct b) Vy will always be greater than Vx Climb Performance A headwind component increasing with altitude‚ as compared to zero wind condition (assuming IAS is constant): a) has no effect on rate of climb <-- Correct b) improves angle and rate of climb c) does not have any effect on the angle of flight path during climb d) decreases angle and rate of climb With increasing altitude‚ the
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occur between the reporting date and the date on which the financial statements are (expected to be) authorised for issue. IAS 10‚ Events After the Reporting Period stipulates the accounting and disclosure requirements concerning transactions and events that occur between the reporting date and the (expected) date of approval of the financial statements. Among other things‚ IAS 10 determines when an event that occurs after the reporting date will result in the financial statements being adjusted
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INTERNATIONAL ACCOUNTING STANDARD (IAS) 11: CONSTRUCTION CONTRACTS a) DEFINITION AND EXPLANATION OF IAS 11 IAS 11 Construction Contracts was issued by the International Accounting Standards Committee in December 1993. It replaced IAS 11 Accounting for Construction Contracts (issued in March 1979). In May 1999 a paragraph was amended by IAS 10: Events after the Balance Sheet Date. In April 2001 the International Accounting Standards Board resolved that all Standards and Interpretations
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Over all performance of AB bank Background of the Study The dissertation program is a connected part of the MBA program that all the students have to submit. The students are sent to various organizations where they are assigned to one or more projects. At the end of the program‚ the internees are required to place the accomplishments and findings of the project through the writing of the dissertation report covering the relevant topics. During this program‚ supervisor guilds each student- one
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CHAPTER 6: IAS 38 CURRENT ASSETS: INTANGIBLE CHAPTER 7: IAS 36 – IMPAIRMENT OF ASSETS CHAPTER 8: IAS 17 - LEASING CHAPTER 9: IAS 2 & 11 INVENTORY AND CONSTRUCTION CONTRACTS 5 15 41 57 69 81 99 107 115 124 CHAPTER 10:REPORTING FINANCIAL PERFORMANCE & ASSETS HELD FOR SALE129 CHAPTER 11: IAS 12 TAX CHAPTER 12: PUBLISHED ACCOUNTS – ADVANCED CHAPTER 13: PROVISIONS AND CONTINGENCIES CHAPTER 14: IAS 1 & 8 SUBSTANCE OVER FORM CHAPTER 15: CONCEPTUAL AND REGULATORY FRAMEWORK CHAPTER 16: IAS 32 & 39 & IFRS
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Case 12-9 Rough Waters Ahead - IFRS 1. Cruise Ship belongs to the assets that apply to IAS 36 Impairment rule IAS 36-2 states the Impairment of Assets rule shall be applied in accounting for the impairment of all assets‚ other than: a) Inventories b) Assets arising from construction contracts c) Deferred tax assets d) Assets arising from employee benefits e) Financial assets that are within the
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Institute of Nursing Student Council Red Cross Youth Council – I.N. Unit S.Y. 2012 – 2013 July 6‚ 2012 To:Dr. Miguel M. Carpio Vice-President for Academic Services Thru:Dr. Marilou F. Cao Director‚ Office of Student Affairs Sir: Greetings in the name of service and solidarity! The Disaster Management Services Committee and Safety Services Committee of the Far Eastern University - Red Cross Youth Council Institute of Nursing Unit (FEU-RCYC IN Unit) under the Institute of Nursing
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system (IAS). They are of the opinion that their teachers are biased in giving marks to students. They say that the student who is in the good books of the teacher is given more marks then of the student‚ who is not‚ besides he is much better than him. They also complaint that the students who are having jacks are also given more marks. In this‚ we are basically focussing on the students’ behaviour regarding the IAS. Up to what extent students are comfortable and satisfied with the IAS. We
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