Accounting Aspect of Value Added Tax in Bangladesh Term Paper On Accounting Aspect of Value Added Tax in Bangladesh Prepared By : Name : Md. Mahmudul Hassan Roll : University Roll : Class Roll : Supervisor’s Name and Designation Mr. Md Nurajjaman Assistant professor Department of Accounting Govt. B.M College‚ Barisal Date of Submission : OBJECTIVES OF THE STUDY LEARNING OBJECTIVES After studying you shall be able to understand : ➢ The concept of Value added tax
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Cebu Institute of Technology- University College of Engineering and Architecture Department of Architecture ARGAO CULTURE AND ECOTOURISM: BASIS FOR BEACHFRONT DEVELOPMENT AND MOUNTAIN RESORT REDEVELOPMENT ________________________________________________ GICARAYA‚ HEINZ JOSEPH CAMINERO‚ JENNIVIEVE TOÑACAO‚ JUDE ________________________________________________ MARCH 2013 CHAPTER 1.THE PROBLEM AND ITS SCOPE Rationale The archipelagic structure of the Philippines
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ii Acknowledgments First I want to thank my advisor‚ Dr. Carol-Anne Faint‚ for her encouragement and exceptional advising skills. She supervised this research paper with stellar knowledge and direction. Thanks‚ too‚ for the bevy of suggestions from my second reader‚ Dr. Graeme Coetzer‚ whose three solid pages of advice improved my paper immeasurably. This research is dedicated to the union at the Southern Alberta Institute of Technology (SAIT). The dedicated and tireless union employees drive hard
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Country Differences in Accounting Standards There are five main influences on a country’s accounting system. Having a different system of accounting is like having a different culture for countries. There are many different things that dictate how an accounting differs. The relationship between business and providers of capital‚ political and economic ties with other countries‚ inflation accounting‚ level of development‚ and the national culture are the five influences on accounting systems. Relationship
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delegates the decision-making authority to the manager. The costs of divergent behaviour that arises as a result of the agency relationship are referred to as agency costs. Furthermore‚ Watts and Zimmerman (1978) developed the theory of positive accounting which is focused on the assumption that ‘all individual action is driven by self-interest and that individuals will act in an opportunistic manner to increase their wealth’. Based on Watts and Zimmerman’s theory‚ Deegan suggests that owners would
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FASB Accounting Standards Codification (ASC) Section 958-605-25 requires that not-for-profits wait to recognize a contribution until they are satisfied that the likelihood is remote that the conditions that accompany the contribution will not be met (Tysiac‚ 2017). According to FASB ASC 958-605-8‚ pursuant to paragraph 958-605-25-2‚ an unconditional promise to give shall be recognized when it is received. There must be satisfactory confirmation that a promise was made and received in the form
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world has differed widely. The International Accounting Standards Committee Foundation (IASCF) is committed to developing‚ in the public interest‚ a single set of high quality‚ understandable and enforceable global accounting standards that require transparent and comparable information in general purpose financial statements. The various pronouncements of the IASCF are sometimes collectively referred to as International Financial Reporting Standards (IFRS) GAAP. Required: (a) Describe the
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1.0 Introduction Standard Soap Corp. (SSC) is a $ 30-35 million company producing 5‚000 different varieties of bar soap. SSC has four broad production processes– transformation of raw materials‚ drying of bulk soap‚ production of soap batches and packaging. However‚ there are underlying complexities involving up to 5000 different paths during these production processes. This poses a potential challenge for the management to efficiently handle the underlying information base. In addition
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AS-19 “LEASES” PRE AS-19 ERA Prior to 1.04.2001 the “Guidance Note on Accounting for Leases” was applicable on leasing industries. This Guidance Note was based on the matching principle i.e. the periodic costs comprising of depreciation and lease equalization charges were recommended to be matched with lease rentals so that the net income from a finance lease will show a true and fair view
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Chapter 10 Standard Costs and the Balanced Scorecard Solutions to Questions 10-1 A quantity standard indicates how much of an input should be used to make a unit of output. A price standard indicates how much the input should cost. 10-2 Ideal standards assume perfection and do not allow for any inefficiency. Thus‚ ideal standards are rarely‚ if ever‚ attained. Practical standards can be attained by employees working at a reasonable‚ though efficient pace and allow for normal breaks
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