Ifric PowerPoint PPT Presentations

Development of a draft interpretation. Comment period and redeliberation. Agenda setting ... Open for comment for 30 days. Final decisions and reasons published ...

Fixed assets IAS 16 Property plant and equipment IAS 40 Investment property IAS 17 Finance lease IFRIC 1 IAS 16 - Immobili, impianti e macchinari costituiscono ...

The views expressed in this presentation are those of the presenter, not ... From Australia, France, Germany, Italy, Japan, New Zealand, South Africa, UK, and US ...

SMJERNICA EU 13. lipnja 1983. godine na temelju lanka 54. stavka 3. to ke g) ... (Standing Interpretations Committee), koji je 2002. godine preimenovan u IFRIC ...

Mercer. Issues ? ... Mercer. International Financial Reporting Interpretation Committee Interpretation 13 (IFRIC 13) ... Mercer. Implications on Companies ...

IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities Changes due to a change in: - Estimated timing of payments.

An Overview of Canadian Capital Market Disclosure Rules ... International Accounting Standards Board (IFRIC) release (very Euro-oriented) ... My [pro]position: ...

Membre du SC 1 de l'OICV, observateur l'IFRIC et au JIG. IMA France, le 19 d cembre 2006 ... Les recommandations pour l'arr t des comptes 2006. Les pr visions de ...

Title: International Accounting Author: Rohan Chambers Last modified by: Rohan Chambers Created Date: 10/24/2003 2:36:57 AM Document presentation format

Dr. Sanjeev Singhal Vice President-Finance Jubilant Life Sciences CA Nilesh S Vikamsey * * * * ICAI has set up taskforce in October 2006 ICAI has issued Concept paper ...

Title: ECONOMIA DEI GRUPPI 5 crediti (35 ore) Author: Rainero Last modified by: Stefano Created Date: 9/21/2005 4:27:32 PM Document presentation format

Europe does not sit at the table. Europe is split in its input ... Ian Mackintosh ASB. NON VOTING OBSERVERS INVITED AT TEG MEETINGS. European Commission ...

Approuve ou rejette. US GAAP. FRANCE. ETATS UNIS. Profession comptable ... Approuve ou rejette. US GAAP. FRANCE. ETATS UNIS. Profession comptable. IASB. Organisme priv ...

Comment. analysis. Effective. Date * 6-18 months. Post implementation. review ... Comment letters. Round tables* Individual consultations. with stakeholders ...

... Preface IAS1 Pr sentation tats fi IAS8 M th. comptables IAS34 Info interm diaire IFRS1 FTA Bilan : IAS2, 12, 16, 17,19, 20, 21, 22, 23, 27, 28 ...

Current Status of IPSASB Project. Update on discussions at last IPSASB meeting ... Project Advisory Panels (PAP) input to IPSASB. Consultative Group (CG) ...

US vs. Foreign Reporting Environment. FASB & IFRS: Separated at Birth? ... FASB Financial Accounting Standards Board. The Global Move Towards IFRS. Europe. 2005 ...

OECD Public Private Partnerships July 2006 Philippe Adh mar IPSASB Chair Overview Current Status of IPSASB Project Update on discussions at last IPSASB ...

Conseiller la Commission Europ enne sur l'ad quation des normes internationales aux ... D finir des solutions de consensus, et non de compromis. Conserver l'ind pendance du TEG ...

December 2005. 1. 1 World Bank Advanced Program in Accounting and ... December 2005. World Bank Advanced Program in Accounting and Auditing Regulation. 2 ...

IFRS Taxonomy Architecture Holger Obst, Maciej Piechocki XBRL project managers

Title: PowerPoint Presentation Author: katherine maybin Last modified by: aferdita Created Date: 4/11/2001 12:49:22 PM Document presentation format

Title: ENEL Subject: Seminario in materia ET Author: Ernst & Young Last modified by: MARCHIORO Created Date: 7/1/2002 1:54:09 PM Document presentation format

Public-Private Partnerships PPPs Brett Kaufmann, Robin Lynch, Christoph Maier, and John Pitzer

Une soci t est ' petite ' si elle ne d passe pas plus d'un des trois ... 50 employ s en moyenne annuelle. Chiffre d'affaires HTVA de 7,300,000 ...

ACCA's Diploma in IFRS is a well-recognised qualification for participants who wish to learn about IFRS standards and its practical implication on financial statements of the companies globally. ConTeTra Universal will also leverage the firm’s rich experience through our experts who possess expertise in different domains across various industries and ts knowledge base to share practical insights.

The Future of International Financial Reporting Sir David Tweedie IASB Chairman Need for Convergence Attracting investment through transparency Reducing the cost of ...

IAS 17 Leases: to what extent are existing operating leases finance leases? ... Investment properties: to what extent does government hold investment properties? ...

Basically, every major fossil fuel-burning energy production facility in the U.S. is affected ... based upon their historic fuel consumption (1985-1987) and a ...

Requirement for consistency and convergence in practice. Having compulsory consistent accounting standards and. A strong enforcement, including strong ...

Overview of Privative Finance Initiative. What is PFI. History and statistics ... Arrangement for the public sector to contract to purchase services from the ...

ACCA syllabus change ... accounting Cost Volume Profit analysis Pricing Sales mix and yield variances Out ... Evaluating methods of business forecasting ...

- Hacer el est ndar global ... de emisiones La Agenda de Investigacion Actividades de extracci n Negocios conjuntos An lisis y discusiones de la gerencia ...

F d ration des Experts Comptables Europ ens representative organisation for ... Founding fathers: UNICE and ERT Business (preparers) FEE (accountants) ...

Brussels 21 February 2006. Information day. on EUROCONTROL Guidance Material on the application ... Use an appropriate cost accounting system ...

Authority via accounts direction in Northern Ireland. Updated annually. Exposure Draft 3 month comment period. ASB negative assurance' process ...

HELP AUDITORS TO JUDGE ABOUT BALANCE CONFORMITY WITH IFRS ... DEFINITION, SURVEY & EVALUATION OF BALANCE PARTS. BALANCE AIMS. ACCOUNTING CONCEPTS ...

Le cadre conceptuel I Mod les comptables et cadre conceptuel 1 Notion de cadre conceptuel Comptabilit = construction sociale r pondant diff rents ...

Title: Bab III Author: PD-3 Last modified by: AA YKPN Created Date: 2/17/2001 2:03:53 AM Document presentation format: On-screen Show Company: Akademi Akuntansi YKPN

... timing adoption flexibility in a conservative fashion while Weak ones tend to use this option in an opportunistic fashion ... in India Tomo Sujuki and Jaypal ...

Budgeting and Accounting for PPP: The Accounting Approach Prof. Dr. Andreas Bergmann Member of the IPSAS Board/ Project Committee Member PPP-SCA

Aspectos Fundamentales del Contenido de las BA VEN-NIF (03-12) Presentado por: Emilio A. Rivas R. www.rivaschacon.com.ve NIIF Conceptos relacionados con la ...

Business combinations (goodwill/brands, acquisitions, IPR&D) ... Inventory spoilage and idle capacity - Share options. Conceptual Framework Issues ...

Diploma in IFRS (International Financial Reporting Standards) Training Programme

Normas Internacionales de contabilidad y Basilea II. El impacto ... COOPERAR y CONINAGRO se dirigen a la FACPCE y al INAES para efectuar los siguientes pedido: ...

Goodwill - many different methods. Owners equity and reserves. Many differences within the basics ... Extractive industries. Ian P.N. Hague York University ...

Title: Sin t tulo de diapositiva Author: Leandro Last modified by: Paula Created Date: 11/11/2001 5:28:03 PM Document presentation format: Presentaci n en pantalla

PRESENTEE PAR SALAH DHIBI * * LES NORMES D INFORMATION FINANCIERE 1. Les normes de pr sentation de l information financi re : Les tats financiers : IAS 1 ...

Atracci n de inversiones v a mayor transparencia. Reducci n del ... Deterioro de Inventario y capacidad ociosa - Opciones sobre Acciones. Plan Corto Plazo ...

IPSAS 3

ADB, EU, IASB, IMF, INTOSAI, OECD, World Bank, UN, UNDP. IFAC IPSASB. March ... Group, OECD, and with donors in member countries re field test/additional input ...

Il processo di armonizzazione contabile Testo consigliato o altro materiale di riferimento: Dispensa n. 1 predisposta dal Prof. Risaliti * Armonizzazione contabile ...

For domestic unlisted companies. Required for ALL. 85. 28. Required for some. 4. 20. Permitted ... Earnings per share data is shown at bottom ...

... result, around the year 2000, the international fraternity of Accountants did a ... body was renamed as International Accounting Standards Board (IASB) ...

Rolling secondment from Chinese Ministry of Finance. IFAC IPSASB. 4. IPSASB UPDATE. IPSASB Process ... Spanish and French translations) All current Exposure ...

Initial estimate of the cost of dismantling and removing the item and restoring ... Estimated dismantling cost to be incurred after 7 years Rs. 30,000. ...