Essays in public economics

A&P, Faculty and USPS must choose between the FRS Pension Plan and FRS Investment Plan by the end of the fifth month following.. the month

Except as detailed in the following table, the carrying amount of financial assets and reinsurance assets recorded in the financial statements, which is net of impairment

Where the directors of the parent undertaking depart from the Regulations general requirement to use the same group accounting rules to value or otherwise determine the assets

The reduced disclosures are available to subsidiaries (including intermediate parents) and also to parent companies in their individual financial statements, irrespective of whether

Goodwill may be measured based on either the excess of the cost of the business combination over the acquirer’s share of the fair value of the identifiable assets, liabilities

Amendments to Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial

In Relate Accounts Production the transitional adjustments are entered in two trial balance columns, one for the comparative year and one for the pre-comparative year. The amounts are

Under current Irish GAAP, the definition of investment property specifically excludes properties that are rented by one group company (i.e. Propco) to another (i.e. Opco),