Accounting standards

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  • As the International Accounting Standards Board (IASB) continues towards its goal of a set of high quality financial reporting standards and makes significant strides in achieving global convergence of accounting standards worldwide

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  • The reporting entity concept was adopted by the accounting profession in June 1992 in an attempt to reduce the reporting requirements imposed on certain entities by the application of Accounting Standards. Under this concept, “reporting entities” are required to prepare a financial report in compliance with all Accounting Standards and Urgent Issues Group Consensus Views (referred to as general purpose financial reports (GPFRs)).

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  • After studying this chapter you will be able to: Explain the role of accounting information, identify the users of accounting information, distinguish between financial accounting and management accounting, explain the role of the regulatory bodies in developing generally accepted accounting principles, explain five of the general principles that underlie accounting standards,...

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  • Content: The role of accounting, the regulatory framework, the conceptual framework of accounting, accounting standards and concepts, elements of financial statements and their recognition criteria, alternative methods of valuation, alternative theories of accounting, reporting and disclosure of performance.

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  • The implementation of International Financial Reporting Standards (IFRS) in the UK from January 2005 marked the start of an intensely interesting and challenging period for those involved in preparing or using the annual reports and financial statements of listed UK companies.

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  • Chuẩn mực kế toán quốc tế được soạn thảo bởi IASB (International Accounting Standards Board). IASB được thành lập từ năm 2001 để thay thế Ủy ban Chuẩn mực kế toán quốc tế (IASC) do Ngân hàng thế giới hỗ trợ thành lập và phát triển từ năm 1973 đến năm 2000, có trụ sở tại London.

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  • This third edition takes as its theme ‘increasing harmonization in financial statements; mixed comparability and diversity in assurance and corporate reporting’. January 2005 marked a significant stage in the move towards acceptance of international financial reporting standards (IFRS) as the basis for harmonizing financial statements. It was the date from which listed companies in member states of the European Union (EU) were required to apply IFRS in their consolidated financial statements, in place of the accounting standards of their home countries.

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  • This standard aims to prescribe and guide the principles and method of accounting the inventories, including: determination of the value of inventories and accounting it.

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  • Much has been written about the economic and political problems of countries that are in the process of changing from centrally planned systems to market systems. Most studies have focused on the economic, legal, political and sociological problems these economies have had to face during the transition period. However, not much has been written about the dramatic changes that have to be made to the accounting and financial system of a transition economy. This book was written to help fill that gap....

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  • Accounting Theory 6e is the new edition of this widely respected accounting theory textbook. The new edition has been updated in accordance with the new IASB Framework and addresses the differences in reported information as a consequence of international harmonisation of accounting standards and accounting choices. Throughout this edition, new developments in accounting theory are supported with links to professional experiences, both locally and internationally.

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  • IAS 2 Inventories was issued by the International Accounting Standards Committee in December 1993. It replaced IAS 2 Valuation and Presentation of Inventories in the Context of the Historical Cost System (originally issued in October 1975). The Standing Interpretations Committee developed SIC-1 Consistency—Different Cost Formulas for Inventories, which was issued in December 1997

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  • The service sector accounts for more than 70 percent of the gross domestic product (GDP) of advanced industrial economies. Though trade in services is difficult to calculate and many transactions still go uncounted, current estimates place the worth of such trade as at least $2.5 trillion, or about a third of total world trade. For the United States, the world’s most advanced industrial economy, the service sector looms even larger. Services account for almost 80 percent of U.S. production and U.S. employment (while manufacturing accounts for 19 percent of U.S.

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  • To help you have more documents to serve the needs of learning and research, invite you to consult the document content paper P7 "Advanced Audit and Assurance - Study text 2016" below. Content document provides information about: Regulatory and ethical trameword, accounting standards, group financial statememts, developments in reporting. Hope content useful document serves the learning needs and work effectively.

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  • To help you have more documents to serve the needs of learning and research, invite you to consult the document content paper P2 "Corporte Reporting - Study text" below. Content document provides information about: Regulatory and ethical trameword, accounting standards, group financial statememts, developments in reporting. Hope content useful document serves the learning needs and work effectively.

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  • In the future, the domestic voluntary carbon offset market may be largely superseded by a mandatory U.S. trading program for greenhouse gas emissions. Even if it is, there may be grounds for government oversight of the voluntary market today. Oversight may be desirable, for example, to protect consumers and the public interest, to allow learning for regulators, and to provide greater certainty for investors.

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  • In this paper we critically evaluate the standard-setting inferences that can be drawn from value relevance research studies that are motivated by standard setting. Our evaluation concentrates on the theories of accounting, standard setting and valuation that underlie those inferences. Unless those underlying theories are descriptive of accounting, standard setting and valuation, the value-relevance literature’s reported associations between accounting numbers and common equity valuations have limited implications or inferences for standard setting; they are mere associations.

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  • Tham khảo tài liệu 'implementation of new accounting,,standards of the united states washington _part8', tài chính - ngân hàng, kế toán - kiểm toán phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả

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  • Tham khảo tài liệu 'implementation of new accounting,,standards of the united states washington _part10', tài chính - ngân hàng, kế toán - kiểm toán phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả

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