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中国建筑材料工业节能减排的形势与任务 The situation and tasks of Chinese building materials industry for energy saving and emission reduct

中国建筑材料工业节能减排的形势与任务 The situation and tasks of Chinese building materials industry for energy saving and emission reduct

中国建筑材料工业节能减排的形势与任务 The situation and tasks of Chinese building materials industry for energy saving and emission reduction 中国建筑材料科学研究总院 China Building Materials Academy 姚燕 Yao Yan 中国建筑材料科学研究总院 China Building Materials Academy 简 介 Introduction 总院拥有资产 30 亿元,净资产 7 亿多元

By Melvin
(493 views)

The Convergence of International Accounting Standards and Practices

The Convergence of International Accounting Standards and Practices

The Convergence of International Accounting Standards and Practices. Cynthia Jeffrey Iowa State University. How different is accounting internationally (across countries)? What historical factors have contributed to these differences?.

By Pat_Xavi
(1230 views)

Accounting for Business Combinations under IFRS 3 Goodwill and Intangible Assets under IFRS 3 and IAS 38

Accounting for Business Combinations under IFRS 3 Goodwill and Intangible Assets under IFRS 3 and IAS 38

Accounting for Business Combinations under IFRS 3 Goodwill and Intangible Assets under IFRS 3 and IAS 38. Vienna, March 14, 2006 By Thierry Bertrand, Partner, E&Y Olivier Lemaire, Partner, E&Y Renaud Breyer, Manager, E&Y. Agenda. Scope of IFRS 3 Identifying the acquirer

By betty_james
(1233 views)

Outline of Coverage

Outline of Coverage

Outline of Coverage. Assets = Liabilities + Equity Financial Statements Common Stock Equity Ratio Analysis. Assets = Liabilities + Equity. Most important equation in business So, what does it mean? It means you can get assets through liabilities or equity.

By albert
(305 views)

GAAP Differences and The Balance Sheet in Detail

GAAP Differences and The Balance Sheet in Detail

GAAP Differences and The Balance Sheet in Detail. MIM 517 Fall 2010 Class 2. Learning Objectives. Exposure to real balance sheet complexity Overview of “more complex” line items Key GAAP differences Gain familiarity with the footnotes.

By Faraday
(903 views)

consolidation and separate financial statement

consolidation and separate financial statement

consolidation and separate financial statement. Presented By: Karez I. Kareem Supervised By: Prof.Dr. Mehmet Civan. Parent company. IAS A ---- 0 ---- 0 ---- 0 ---- 0 ---- 0. IAS B ---- 0 ---- 0

By saxton
(1230 views)

An Introduction to Financial Analysis

An Introduction to Financial Analysis

An Introduction to Financial Analysis. 1.  Presentation For Leaders Tri-Philippine Union LEAD Conference February 17, 2014. Ann Gibson, PhD, CPA Andrews University. Financial Statements. Statement of Financial Position: Reports resources, obligations, and residual ownership claims

By greta
(429 views)

Chapter 3

Chapter 3

Chapter 3. Partnership Liquidation And Incorporation; Joint Ventures. Liquidation of LLPs & LPs Meaning of Liquidation Division of Losses & Gains Distribution of Cash or Other Assets Case Studies Payments to Partners in Different Scenarios Preparation of Cash Distribution Plan.

By lirit
(211 views)

Chapter 7

Chapter 7

Chapter 7. Consolidated Financial Statements: Subsequent to Date of Business Combination. Scope of Chapter. Accounting for operating results of both wholly owned and partially owned subsidiaries is described and illustrated.

By bjorn
(292 views)

Chapter 9

Chapter 9

Chapter 9. International Segment Reporting. Users and Uses of Segment Information. Diversification of operations leads to the need for segment information Segment data is typically provided for geographical areas and lines of business Segment information allows the following

By adrienne
(567 views)

Deloitte Haskins & Sells

Deloitte Haskins & Sells

Deloitte Haskins & Sells. ACCOUNTING STANDARD – 28. IMPAIRMENT OF ASSETS. CA. M. P. SARDA Deloitte Haskins & Sells. Deloitte Haskins & Sells. MEANING. The dictionary meaning of the word ‘to impair’ is – ‘to weaken’ or ‘to damage’

By albina
(550 views)

Amalgamation& External Recontruction

Amalgamation& External Recontruction

Amalgamation& External Recontruction. Meaning of Amalgamation. When two or more existing companies go into liquidation and a new company is formed to take over their business , it is known as amalgamation .

By zeroun
(234 views)

Hot Topics in the Accounting World

Hot Topics in the Accounting World

Hot Topics in the Accounting World. 2009 Telergee CFO & Controller’s Conference October 14 – 16, 2009 Newcastle, New Hampshire www.telergee.com. Presented by: Julie Keim. Today’s Goals. Discuss new accounting pronouncements that you might not have been aware of.

By santos
(142 views)

Tax Implications of Inbound Investments into Russia

Tax Implications of Inbound Investments into Russia

Tax Implications of Inbound Investments into Russia. Boris Bruk , Of Counsel, Salans Moscow. Key questions. Form of presence: branch vs. subsidiary How to finance your activities in Russia Repatriation of profits Divestment (exit from the project). Branch vs. Subsidiary. Benefits :

By trynt
(166 views)

GASB No. 53,

GASB No. 53,

GASB No. 53,. Accounting and Financial Reporting for Derivative Instruments. NASC Annual Conference March 25, 2009 Graylin E. Smith Managing Partner SB & Company, LLC. Objectives. To provide a clear understanding of financial derivative instruments and their uses

By Audrey
(407 views)

Underwriting Commercial Real Estate Development With a case study of the Wicker School Redevelopment

Underwriting Commercial Real Estate Development With a case study of the Wicker School Redevelopment

Underwriting Commercial Real Estate Development With a case study of the Wicker School Redevelopment. Tucker Bartlett Self-Help Ventures Fund June 22, 2005. Agenda. Self-Help Overview Underwriting Points of Concern Typical Loan Terms Questions. Self-Help Ventures Fund Overview.

By aiden
(218 views)

Open Budget Meeting

Open Budget Meeting

Open Budget Meeting. October 19, 2016. Open Budget Meeting. Budget Calendar & Timeline. Clayton State University’s Resources. Tuition & Fees. State Appropriations 2017 Major Repair & Renovations (MRR). Auxiliary Enterprises. CSU Foundation Endowments Scholarships

By Jimmy
(118 views)

IAS-27 Consolidated Financial Statements

IAS-27 Consolidated Financial Statements

IAS-27 Consolidated Financial Statements. Scope. This standard shall be applied- In preparation of consolidated financial statement for a group of a entities under the control of a parent.

By moesha
(835 views)

Controller’s Office www.brandeis.edu/controller Departmental Information Session

Controller’s Office www.brandeis.edu/controller Departmental Information Session

Controller’s Office www.brandeis.edu/controller Departmental Information Session. General Accounting May 25, 2004. General Accounting Who We Are. Chris O’Brien - Associate Controller Ext - 64423 John Wiswall - Assistant Controller Ext - 64478

By dorcas
(204 views)

GASB 34

GASB 34

GASB 34. And the Public Schools of Petoskey. GASB 34: Basic Financial Statements – and Management’s Discussion and Analysis – for State and Local Governments. 10 Years in the Making. Arguably the most significant change in the history of governmental accounting.

By quilla
(7 views)

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