G4 1 Position Paper Leases Implementation Of A New Approach
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G4 1 Position Paper
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Author : International Accounting Standards Committee
language : en
Publisher:
Release Date : 2000
G4 1 Position Paper written by International Accounting Standards Committee and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2000 with categories.
G4 1 Position Paper
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Author :
language : en
Publisher:
Release Date : 2000
G4 1 Position Paper written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2000 with Accounting categories.
G4 1 Position Paper Leases Implementation Of A New Approach
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Author : International Accounting Standards Committee
language : en
Publisher:
Release Date : 2000
G4 1 Position Paper Leases Implementation Of A New Approach written by International Accounting Standards Committee and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2000 with categories.
Leases
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Author : International Accounting Standards Committee. IASC
language : en
Publisher:
Release Date : 2000
Leases written by International Accounting Standards Committee. IASC and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2000 with categories.
G4 1 Position Paper Leases Implementation Of A New Approach A Discussion Paper Issued For Comment By The Staff Of The International Accounting Standards Committee
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Author : International Accounting Standards Committee
language : en
Publisher:
Release Date : 2000
G4 1 Position Paper Leases Implementation Of A New Approach A Discussion Paper Issued For Comment By The Staff Of The International Accounting Standards Committee written by International Accounting Standards Committee and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2000 with categories.
Leases Implementation Of A New Approach
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Author : Accounting Standards Board (Great Britain)
language : en
Publisher:
Release Date : 1999
Leases Implementation Of A New Approach written by Accounting Standards Board (Great Britain) and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1999 with Leases categories.
Acca Paper P2 Corporate Reporting Gbr Study Text
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Author : BPP Learning Media
language : en
Publisher: BPP Learning Media
Release Date : 2009-07-01
Acca Paper P2 Corporate Reporting Gbr Study Text written by BPP Learning Media and has been published by BPP Learning Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-07-01 with Business & Economics categories.
The Association of Chartered Certified Accountants (ACCA) is the global body for professional accountants. With over 100 years of providing world-class accounting and finance qualifications, the ACCA has significantly raised its international profile in recent years and now supports a BSc (Hons) in Applied Accounting and an MBA.BPP Learning Media is an ACCA Official Publisher. P2 is a very challenging paper which builds on the knowledge and skills acquired at earlier levels in the preparation and analysis of financial reports for single entities and groups. It takes these areas to a higher level, putting into context the role of the accountant as a professional steward and adviser, who is responsible to the stakeholders of an organisation.It has five main sections: 1. Regulatory and ethical framework and current issues 2. Reporting the financial performance of entities 3. Group financial statements 4. Specialised entities 5. Analysis of the financial performance of entitiesThe main new topics introduced at this level relate to group accounts, but other topics are tested with a different emphasis and in more depth than at the Fundamentals Level.We provide material for both International and UK streams. The study text has been reviewed by the examiner and takes account of his advice on approaching the paper. Ethics, which have an impact on all aspects of financial reporting, are introduced at an early stage in the text, as is corporate social responsibility, so that students do not neglect these topics when covering the numerical areas. Accounting standards come next, combining revision with extension into more advanced areas. After a brief revision of basic groups, the more advanced consolidation topics are covered. Current issues are covered throughout the text within the appropriate topics, and also summarised towards the end of the book. The question bank contains practice at the case study-style question you will encounter in the real exam.BPP Learning Media is the publisher of choice for many ACCA students and tuition providers worldwide. Join them and plug into a world of expertise in ACCA exams.
International Gaap 2008
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Author : Ernst & Young LLP
language : en
Publisher: John Wiley & Sons
Release Date : 2008-03-31
International Gaap 2008 written by Ernst & Young LLP and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-03-31 with Business & Economics categories.
IFRSs, the standards set by the International Accounting Standards Board (IASB), are complex and sometimes obscure. Understanding their implications and applying them appropriately requires something special....and that is why International GAAP 2008 is the essential tool for anyone applying, auditing, interpreting, regulating, studying and teaching international financial reporting. It provides expert interpretation and practical guidance for busy professionals, and includes, in every chapter, detailed analysis of how complex financial reporting problems can be resolved appropriately and effectively. International GAAP 2008 is the only globally focused work on IFRSs. It is not constrained by any individual country’s legislation or financial reporting regulations, and it ensures an international consistency of approach unavailable elsewhere. It shows how difficult practical issues should be approached in the new complex global world of international financial reporting, where IFRSs have become the accepted financial reporting system in more than 120 countries. This integrated approach provides a unique level of authoritative material for anyone involved in preparing, interpreting or auditing company accounts, for regulators, academic researchers and for all students of accountancy. The International Financial Reporting Group of Ernst & Young includes financial reporting specialists from throughout the world. Complex technical accounting issues are explained clearly in a practical working context that enables immediate understanding of the point at issue. International GAAP 2008 is accompanied by numerous worked examples, a comprehensive discussion of the practical issues of the day and the possible alternative solutions available, and hundreds of practical illustrations taken from the actual financial statements of companies that report under IFRSs. The only globally focused work on IFRS giving an international consistency of approach unavailable elsewhere This new and essential volume of practical guidance and expert interpretation deals with every aspect of applying International Financial Reporting Standards (IFRS) appropriately and effectively Written by financial reporting experts from the International Financial Reporting Group of Ernst & Young Includes a new chapter on Extractive Industries (mining, oil & gas), the biggest industry sector in the world This new edition in the International GAAP® series serves as a successor to the same authors’ market-dominating UK GAAP and UK & International GAAP "an important part to play in the process of promoting consistent, comparable and high quality financial reporting under IFRSs ... a book that not only provides an analysis of the requirements of the standards and the principles that they expound, but also presents a unique explanation of how the standards should be interpreted and applied in practice." —the Chairman of Trustees of the IASC Foundation Praise for previous editions in the International GAAP series: "A standard reference work" —Financial Times "The definitive guide to financial reporting" —The Times
Treatment Of Mobile Phone Licences In The National Accounts
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Author : Mr.Robert Dippelsman
language : en
Publisher: International Monetary Fund
Release Date : 2001-05-01
Treatment Of Mobile Phone Licences In The National Accounts written by Mr.Robert Dippelsman and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001-05-01 with Business & Economics categories.
The treatment of license payments in the national accounts has become increasingly important in recent years; with mobile phone licenses being auctioned for substantial values in several countries. Because the text of the System of National Accounts 1993 does not provide specific guidance on these licenses, their treatment needs to be decided on general principles. This paper concludes that there are usually two assets involved with mobile phone licenses, namely, the spectrum which is owned by the government, and the license which is an intangible nonproduced asset sold by the government to the licenseholder. The values of these two assets are linked complementarily. Alternative treatments of recording the license payments as sale of the spectrum itself, other taxes on production, production of a service, or rent, are considered and rejected. Methods of amortization of the license over its life are considered. An annex raises issues concerning the recognition of rights and obligations as assets and liabilities in national accounting.
Issues In International Commercial Law
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Author : Iwan Davies
language : en
Publisher: Routledge
Release Date : 2019-06-04
Issues In International Commercial Law written by Iwan Davies and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-06-04 with Law categories.
Originally published in 2005. It is now possible to identify, within the discipline of law, a distinct body of international commercial law. This engaging book consists of a wide-ranging series of essays which demonstrates the breadth and scope of the subject matter of international commercial law. Many of the themes identified bridge both national and international commercial law. The volume consists of three parts: Credit and Security; Contractual Issues; International Commercial Regulation. It is evident that international commercial law is concerned with private and public law within which there are particular disciplines ranging from banking law, e-commerce, intellectual property, insolvency and increasingly international regulation through criminal law extending beyond frontiers.