------------------------------------------------- Summary of IAS 32 Objective of IAS 32 The stated objective of IAS 32 is to establish principles for presenting financial instruments as liabilities or equity and for offsetting financial assets and liabilities. [IAS 32.1] IAS 32 addresses this in a number of ways: * clarifying the classification of a financial instrument issued by an entity as a liability or as equity * prescribing the accounting for treasury shares (an entity’s own repurchased
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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 38 INTANGIBLE ASSETS | | |HISTORY OF IAS 38 | |February 1977 |Exposure Draft E9‚ Accounting for Research and Development Activities | |July 1978 |IAS 9 (1978)‚ Accounting for Research and Development Activities | |1 January 1980 |Effective Date of IAS 9 (1978)
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002141-0012 Nuba Jackson IB Biology Microbiology IA How effective is Lysol in the reduction of bacterial growth compared to Pinesol in reduction of E. Coli growth in agar at room temperature? Background Information: Pinesol and Lysol are both common household disinfectants that make very big commercial claims; both claim to kill 99.9 percent of bacteria. Lysol contains
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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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Math IA Math Internal Assessment EF International Academy NY Student Name: Joo Hwan Kim Teacher: Ms. Gueye Date: March 16th 2012 Contents Introduction Part A Part B Conclusion Introduction The aim of this IA is to find out the pattern of the equations with complex numbers by using our knowledge. I used de Moivre’s theorem and binomial expansion‚ to find out the specific pattern and make conjecture about it. I basically used property of binominal theory with the relationship between the
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IA Task I Introduction and purpose of task: The purpose of this task is to investigate the positions of points in intersecting circles and to discover the various relationships between said circles. Circle C1 has center O and radius r. Circle C2 has center P and radius OP. Let A be one of the points of intersection of C1 and C2. Circle C3 has center A and radius r (therefore circles C1 and C3 are the same size). The point P’ (written P prime) is the intersection of C3 with OP. This is shown in
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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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Math IA IB MATH SL Math IA Introduction: In this task I will consider a set of numbers that are presented in a symmetrical pattern and try to find a general equation to find the elements in the [pic]row. Consider the five rows of number shown below. Figure 1 Lacsap’s Fractions The aim of this task is to find the numerator of the sixth row and to find the general statement for [pic]. Let [pic] be the
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Tritama Multisindo Lestari further expand their business in the promotional items industry? If yes‚ should it be through product or market development? Procedure/ Method In order to answer the research question thoroughly and accurately‚ this business IA is going to cover topics from a variety of syllabus. The background theory
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