'Common control' diaporamas de présentation

The Reporting Entity and the Consolidation of Less-than-Wholly-Owned Subsidiaries with No Differential

Chapter 3. The Reporting Entity and the Consolidation of Less-than-Wholly-Owned Subsidiaries with No Differential. Learning Objective 3-1. Understand and explain the usefulness and limitations of consolidated financial statements. Consolidation: The Concept.

1.93k views • 81 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

VoIP Signaling and Call Control

VoIP Signaling and Call Control. Cisco Networking Academy Program. Need for Signaling and Call Control. Model for VoIP Signaling and Call Control. VoIP signaling components Endpoints Common control Common control components Call administration Accounting. Call Control Models. H.323

962 views • 68 slides

M&D Lenders Symposium

626 views • 51 slides

Intercompany Pricing & Customs Valuation, ACS Entry Reconciliation

Intercompany Pricing & Customs Valuation, ACS Entry Reconciliation. Presented by George R. Tuttle, III George R. Tuttle Law Offices Three Embarcadero Center, Suite 1160, San Francisco Tel: (415)986-8780 Fax (415) 986-0908 E-mail: geo@tuttlelaw.com.

1.13k views • 37 slides

IFRS for SMEs Business Combination and Consolidated and separate financial statements

IFRS for SMEs Business Combination and Consolidated and separate financial statements. Scope of the Standard. Business Combination. IFRS for SMEs (19.2). IFRS 3R.2.

599 views • 35 slides

efrag

ASEM IFRS SEMINAR Shanghai, 25-26 March 2006 . Consolidation and Business Combinations Changes to IFRS 3, IAS 27, IAS 37. Reinhard Biebel, EFRAG Deputy Technical Director. www.efrag.org. Consolidation - Combination. Acquisition. Merger. Common Control. Hostile take-over. De facto Control.

725 views • 33 slides

391 views • 30 slides

Country Strategy

Country Strategy. Mode of Analysis. View country as a unit much like a firm with goals, comparative advantages and measurable outcomes. More complicated as the goals are less obvious, constituencies more varied, and decision making less clear.

530 views • 29 slides

Recent Air Regulatory Changes in Colorado Affecting the Oil & Gas Industry

Recent Air Regulatory Changes in Colorado Affecting the Oil & Gas Industry. By John R. Jacus, Esq. Davis Graham & Stubbs LLP Presented to the Natural Resources & Energy Section of the Colorado Bar Association June 11, 2004. Scope of Presentation.

387 views • 28 slides

IFRS 8 OPERATING SEGMENTS

IFRS 8 OPERATING SEGMENTS. CA. NIRMAL GHORAWAT B. COM (HONS), ACA. THE CORE PRINCIPLE. An entity shall disclose information to enable users of its financial statements to evaluate The nature and financial effects of the business activities in which it engages and

2.12k views • 23 slides

Networking A Tool for Growth of SMPs

Networking A Tool for Growth of SMPs. Dr. Ashok Haldia Secretary, ICA India. Networking . What is Networking? What form might it take? Why it is important to SMPs? Popular myths about networking Threats to networking Indian Experience. Lessons for member-bodies. What is Networking? .

416 views • 18 slides

Competition law and collaboration What does it mean for NHS ambulance trusts?

Competition law and collaboration What does it mean for NHS ambulance trusts?. Sharon Lamb, Partner 22 May 2013. Overview. Introduction Understanding competition law examples from NHS cases What does it all mean for future collaboration?. Introduction. Confused terminology

267 views • 17 slides

Issues in Research Design for Complementary and Alternative Medicine

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TEL 355: Communication and Information Systems in Organizations

TEL 355: Communication and Information Systems in Organizations. Digital Loop Carrier (DLC) Professor John F. Clark. Definition of DLC. The local loop is the physical connection between the home or business user and the telco service provider

238 views • 13 slides

EFRAG & OIC Discussion Paper: Business Combinations under Common Control

EFRAG & OIC Discussion Paper: Business Combinations under Common Control . 21 October 2011. Background to the Project. What makes BCUCC different?. Key Messages in the Discussion Paper. Next Steps.

254 views • 5 slides

Things You Do When You Sit Down

Things You Do When You Sit Down. Feb. 3-7.

142 views • 5 slides

Software-Defined DC Measurement

225 views • 3 slides

Telco Basics, Convergence and Total Network Connectivity

93 views • 0 slides