Rizvi‚ PhD‚ CFA‚ FRM Goods sold on consignment should not be recognized when transferred 4 IASB‚ IAS NO. 18‚ SERVICES When the outcome estimation is reliable‚ recognized revenues with reference to the stage of completion at the balance sheet date Conditions for reliable estimation of outcome 21/5/2013 Kumail Rizvi‚ PhD‚ CFA‚ FRM Amount can be measured reliably Probability of flow of economic benefits Stage of completion can be measured reliably Cost incurred or to be incurred
Premium Financial statements International Financial Reporting Standards Revenue
The Concept of Success The concept of success can be defined in many ways by many different types of people‚ this may depend on their values and they way in which they see or define success. 1. the favorable or prosperous termination of attempts or endeavors; the accomplishment of one ’s goals. 2. the attainment of wealth‚ position‚ honors‚ or the like. 3. a performance or achievement that is marked by success‚ as by the attainment of honors: Ref: http://dictionary.reference.com/browse/success
Premium Nonviolence Mohandas Karamchand Gandhi Basketball
JOSE RIZAL UNIVERSITY 80 Shaw Blvd.‚ Brgy. Daang Bakal City of Mandaluyong PROCESS SHEET 1 SELECTING A RESEARCH TOPIC NAME: PEREYRA‚ DIANNE C. COURSE AND SECTION: BSA-104A DATE: January 14‚ 2015 SCORE: _________________ A. Research topics 1. How can sex education help the First Year Accounting Students in JRU become aware of pre-marital sex? 2. What are the perceptions of the First Year Accounting Students in JRU about sex? 3. Where do the First Year Accounting Students in JRU get
Premium Human sexuality Human sexual behavior Psychology
students are required to undertake and evidence a series of meetings to confirm progress on the preparation and writing of the OTHM assignment. This tracking sheet has been designed to assist in structuring these meetings‚ and a copy should be sent to OTHM together with the assignment. Self-study students should also complete this tracking sheet to assist in producing their assignment. Meeting 1 Date and time: Suggested coverage: Confirm that assignment guidelines on OTHM’s website
Premium Word processor Writing Academic dishonesty
CASCADING STYLE SHEETS CSS or Cascading Style Sheets allow you to control your page layout or a simple way to add style (e.g. font‚colors‚spacing). HTML deals with structure while CSS deals with style. With CSS‚you will recognize some similarities with HTML attribute names and values. But in CSS‚ you will use curly braces { } colons : and semi colons ; and you will use selectors and declarations. Good HTML and CSS writing practice it to test one body or block of the codes at a time‚instead of writing
Premium HTML Web page Web design
Corruption due to Wealth through the Character of Claire in The Visit: A Tragicomedy The Visit is a play written by Friedrich Dürrenmatt and contains qualities from both tragedy and comedy. The play follows the billionaire Claire and her quest to exact vengeance upon her ex-lover‚ Alfred Ill. She will give the town of Güllen a billion dollars if one of the townsfolk kills him. Through the characterization of Claire‚ Dürrenmatt illustrates the corruptive effects of wealth. Dürrenmatt characterizes
Premium Political corruption Corruption Train
COST CLASSIFICATION CONCEPT OF COST: DEFINITION: A SACRIFICE OR GIVING UP OF RESOURCES FOR A PARTICULAR PURPOSE FREQUENTLY MEASURED BY THE MONETARY UNITS (RUPEES‚ DOLLARS) THAT MUST BE PAID FOR GOODS AND SERVICES . ➢ EMPHASIS ON COST INFORMATION: MANAGEMENT ACCOUNTANTS PAY A LOT OF ATTENTION TO COSTS BECAUSE COST HAVE A VITAL ROLE TO PLAY IN PLANNING ‚ EVALUATING AND DECISION MAKING. FOR EXAMPLE IN PLANNING THE ROUTE AND FLIGHT SCHEDULES THE MANAGER OF AN AIR LINE MUST CONSIDER
Premium Costs Management accounting Variable cost
Usmania Glass Sheet Factory Ltd is the first glass sheet factory in Bangladesh. It was established in 1959. The oldest glass sheet plant in Bangladesh is situated in the southern side of the country at the district of Chittagong. It started its commercial production in 1961 but after the liberation war in 1971‚ it was taken by the government of Bangladesh and was subsequently placed under Bangladesh Chemical Industry Corporation (BCIC). Until 1996 Usmania was the only glass sheet manufacturing company
Premium Manufacturing Glass Chemical industry
JULISA WRIGHT AML 2600 MS. THORNERS CLASS FINAL TERM PAPER ANALYSIS Ann Petry’s “Like a Winding Sheet “defines a pivoting time line in history even though it is a fictional short story. This story took place in 1946 in the time when all the men would be at war and the women would be in factories making all the weapons and equipments that they would need. The women were the focal point in that era because they ensured that the men overseas were well equipped to be at war. The story was set in
Premium White people Short story Fiction
Start with the partial model in the file Ch12 P10 Build a Model.xls on the textbook’s Web site‚ which contains the 2013 financial statements of Zieber Corporation. Forecast Zeiber’s 2014 income statement and balance sheets. Use the following assumptions: (1) Sales grow by 6%. (2) The ratios of expenses to sales‚ depreciation to fixed assets‚ cash to sales‚ accounts receivable to sales‚ and inventories to sales will be the same in 2014 as in 2013. (3) Zeiber will not
Premium Balance sheet Generally Accepted Accounting Principles