IAS 2 Inventories This version includes amendments resulting from new and amended IFRSs issued up to 31 March 2004. The section “Changes in this Edition” at the front of this volume provides the application dates of these new and amended IFRSs and also identifies those current IFRSs that are not included in this volume. International Accounting Standard 2 Inventories (IAS 2) is set out in paragraphs 1-42 and the Appendix. All the paragraphs have equal authority but retain the IASC format of the
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IFRSs issued up to 31 December 2008. IAS 7 Cash Flow Statements was issued by the International Accounting Standards Committee in December 1992. It replaced IAS 7 Statement of Changes in Financial Position (issued in October 1977). In April 2001 the International Accounting Standards Board resolved that all Standards and Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn. Since then‚ IAS 7 and its accompanying documents have
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IAS 11 International Accounting Standard 11 Construction Contracts In April 2001 the International Accounting Standards Board (IASB) adopted IAS 11 Construction Contracts‚ which had originally been issued by the International Accounting Standards Committee in December 1993. IAS 11 Construction Contracts replaced parts of IAS 11 Accounting for Construction Contracts (issued in March 1979). Other IFRSs have made minor consequential amendments to IAS 11. They include IAS 23 Borrowing Costs (as
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IAS - 1 Presentation of Financial Statements By: http://www.WorldGAAPInfo.com International Accounting Standard No 1 (IAS 1) Presentation of Financial Statements This revised Standard replaces IAS 1 (revised 1997) Presentation of Financial Statements and will apply for annual periods beginning on or after January 1‚ 2005. Earlier application is encouraged. By: http://www.WorldGAAPInfo.com Objective 1. The objective of this Standard is to lay the groundwork for the submission
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Summary of IAS 39: IAS 39: Financial Instruments: Recognition and Measure was first adopted by European Union for annual periods beginning on or after January 1st 2005. The goal was to provide principles for recognising and measuring financial assets‚ financial liabilities (including derivative financial instruments) and some specific contracts to buy and sell non-financial items. Initial Recognition: Financial asset or financial liability is only recognised on balance sheet when and only when
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|To edit the image type as it bag round‚ color and its resolution | Techniques|Details| Creating templates (brochure type in publisher)|To create the brochure itself in publisher by going on templates and accept brochure type | Analysis of the IA is worked on (using word document)|The analysis which is mentioned in each criteria is done with using word document .| Sending copies of the analysis to the client if the analysis is correct(emails)|Sending copies to the client would help to check
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and made up by PRINCIPLE and RULES. There are Two types of framework – 1. Conceptual: Conceptual are made up by historical practice that are done by people like- IAS‚ GAAP etc. 2. Regulatory: Regulatory are boundaries of rules and regulation like- Company law‚ National standards of accounting‚ Stock exchange regulation‚ Sometimes IAS if country adopt it etc. Usefulness and Requirement of Frameworks: 1. Framework develops over hundred years. These are the principles of established accounting practices
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Pre-ballot Draft of “Proposed Amendments to IAS 37 Provisions‚ Contingent Liabilities and Contingent Assets and IAS 19 Employee Benefits” Staff contact: Henry Rees‚ +44 20 7246 6466‚ hrees@iasb.org.uk page 1 Exposure Draft of Proposed AMENDMENTS TO IAS 37 PROVISIONS‚ CONTINGENT LIABILITIES AND CONTINGENT ASSETS IAS 19 EMPLOYEE BENEFITS Comment to be received by X MONTH 2004 page 2 Contents Introduction Proposed Amendments to IAS 37 Provisions‚ Contingent Liabilities and
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------------------------------------------------- IAS Essay : Past Eleven Years Paper (Compulsary): Time Allowed: Three Hours Max. Marks: 200 Instruction: The Essay must be written in the medium specified in the admission certificate issue to you. The name of medium must be stated clearly on the cover of the answer-book in the space provided for the purpose. No credit will be given to the essay written in a medium other than that specified in the admission certificate. (Examiner will
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