'Carrying amount' diaporamas de présentation

SECTION 10

SECTION 10 . Accounting Policies, Estimates, and Errors. #1 . Question #1 True or False: Accounting policies are the specific principles, bases, conventions, rules and practices applied by an entity in preparing and presenting financial statements. TRUE.

1k views • 88 slides

Rural Utilities Service

Rural Utilities Service Ken Ackerman Assistant Administrator Program Accounting and Regulatory Analysis NRECA 2003 Tax, Accounting and Finance Conference Chicago, Illinois July 29, 2003 TOPICS Funding Levels Accounting Issues Other Issues and Programs Audit Issues Electric Program

2.11k views • 80 slides

1.25k views • 76 slides

Chapter 2

Chapter 2. Reporting Intercorporate Investments and Consolidation of Wholly Owned Subsidiaries with N o Differential. Learning Objective 1. Understand and explain how ownership and control can influence the accounting for investments in common stock.

1.56k views • 72 slides

Chapter 2

Chapter 2. Reporting Intercorporate Investments and Consolidation of Wholly Owned Subsidiaries with N o Differential. Learning Objective 1. Understand and explain how ownership and control can influence the accounting for investments in common stock.

1.06k views • 72 slides

IAS 12 Income Taxes

IAS 12 Income Taxes. Scope of IAS 12. This Standard deals with in accounting for income taxes and includes all domestic and foreign taxes which are based on taxable profits

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IAS 12 : Income Taxes

IAS 12 : Income Taxes. The Institute of Chartered Accountants of India (Set up by an Act of Parliament). IAS 12 v AS 22. Concept IAS 12 : Temporary Difference AS 22 : Timing Difference Approach IAS 12 : Balance Sheet AS 22 : Profit & Loss Account Method

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Chapter 3

Chapter 3. Business Combinations. Business Combinations Defined.

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C H A P T E R

C H A P T E R. 3. Updated Sixth Edition. Consolidations - Subsequent to the Date of Acquisition. Consolidation - The Effects of the Passage of Time. In Chapter 2, we looked at consolidation on the date of the combination was created.

550 views • 44 slides

Investment property IAS 40

2.71k views • 39 slides

SECTION 11

SECTION 11 . Basic Financial Instruments. #1 . True or False: When accounting for financial instruments, the entity has the choice to use section 11 and 12 of the IFRS for SMEs in full or IAS 39 in full. . False.

461 views • 32 slides

494 views • 32 slides

AAT Financial Statements

AAT Financial Statements. Kiran Sagoo 0121 237 3818 harkiransagoo@bpp.com. Revision Tutorial 2013. How will the paper be assessed?. It is assessed by a 2 1/2 hour exam. The exam is in two sections: Drafting of financial statements (60% of the assessment)

364 views • 22 slides

AAT Financial Statements

AAT Financial Statements. Kiran Sagoo 0121 237 3818 harkiransagoo@bpp.com. Revision Tutorial 2012. How will the paper be assessed?. It is assessed by a 2 1/2 hour exam. The exam is in two sections: Drafting of financial statements (60% of the assessment)

312 views • 22 slides

THE INSTITUTE OF CHARTERED ACCOUNTANTS OF SRI LANKA

THE INSTITUTE OF CHARTERED ACCOUNTANTS OF SRI LANKA . Thilanka Warnakulasooriya B.Com Special (Col), ACA . POSTGRADUATE DIPLOMA IN BUSINESS AND FINANCE - 2013/2014 Principles of Financial and Cost Accounting. LKAS 26- Retirement benefit plans.

583 views • 21 slides

Troubled Debt Restructuring

Troubled Debt Restructuring. When the borrower is in severe financial difficulty, the creditor(s) may change the terms of debt agreement (i.e.,reduce the amount of principal or reduce the amount of interest payments or both.) rather than force the borrower to liquidate.

731 views • 17 slides

Troubled Debt Restructuring

Troubled Debt Restructuring. When the borrower is in severe financial difficulty, the creditor(s) may change the terms of debt agreement (i.e.,reduce the amount of principal or reduce the amount of interest payments or both.) rather than force the borrower to liquidate.

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Overview of the data standards underpinning CRD IV

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Property, Plant and Equipment

510 views • 14 slides

Module 7: Valuation using the residual enterprise income valuation model

Module 7: Valuation using the residual enterprise income valuation model. International Business Machines Corporation F rank H uang. ESTIMATE THE VALUE OF EQUITY. NFA adjusted for additional footnote information. Original NFA Calculation. FY 2012 Annual Report.

259 views • 8 slides