[PDF] Top 20 IAS 28 Investment in Associates A Closer Look
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IAS 28 Investment in Associates A Closer Look
... the investment continues to be an associate, the investor shall reclassify to profit or loss only a proportionate amount of the gain or loss previously recognised in other comprehensive ... See full document
11
IAS 7, Statement of Cash Flows – A Closer Look
... (a) changes during the period in inventories and operating receivables and payables; (b) non-cash items such as depreciation, provisions, deferred taxes, unrealised foreign currency gains and losses, undistributed ... See full document
10
IAS 24, Related Party Disclosures A Closer Look
... • the removal, from the definition of a related party, of situations in which two entities are related to each other because a person has significant influence over one entity and a close member of the family of that ... See full document
10
IAS 27 Consolidated and Separate Financial Statements A Closer Look
... and associates in separate financial ...issued IAS 27, Consolidated Financial Statements and Accounting for Investments in Subsidiaries, effective from January 1, ...reformatted IAS 27. In December ... See full document
10
IAS 10 Events After the Reporting Period A Closer Look
... under IAS 37. Similarly dividends receivable from associates/subsidiaries, relating to a period prior to the reporting period, are now classified as ...in IAS 10 to use prudence to reclassify a ... See full document
8
IAS 12 Income Taxes A Closer Look
... original IAS 12 required that taxes payable on undistributed profits of subsidiaries and associates should be recognised unless it was reasonable to assume that those profits will not be distributed or that ... See full document
13
IAS 23 Borrowing Costs A Closer Look
... any investment income on the temporary investment of those ...any investment income earned on such funds is deducted from the borrowing costs ... See full document
11
IAS 21 The Effects of Changes in Foreign Exchange Rates A Closer Look
... When a foreign operation is disposed of, the cumulative amount of the exchange differences deferred in the separate component of equity relating to that foreign operation shall be recognised in profit or loss when the ... See full document
13
A Closer Look at Firm--Group "Closeness"
... Portfolio A firms represent SIC industry 28—Chemicals and Allied Products. Port- folio B firms represent SIC industry 80—Health Services. Take for example, Quest Di- agnostics, one of the leaders in the Health ... See full document
129
IAS 18 Revenue A Closer Look
... June 28, 2007, the IFRIC issued IFRIC 13, which addresses how companies, that grant their customers loyalty award c redits (often called ‗points‘) when buying goods or services, should account for their obligation ... See full document
14
IAS 17 Leases A Closer Look
... In classifying a lease of land and buildings, land and buildings elements would normally be separately. The minimum lease payments are allocated between the land and buildings elements in proportion to their relative ... See full document
14
IAS 26 Accounting and Reporting by Retirement Benefit Plans A Closer Look
... Under a defined benefit plan, the payment of promised retirement benefits depends on the financial position of the plan and the ability of contributors to make future contributions to the plan as well as the ... See full document
9
IAS 2, Inventories A Closer Look
... IAS 2 stipulates how the asset considered as an inventory is measured, which concepts make up the cost and when it should be recognized as an expense and which information should be disclosed in the financial ... See full document
7
IAS 8, Accounting Policies, Changes in Accounting Estimates and Errors – A Closer Look
... of IAS 8 is to prescribe the criteria for selecting, applying and changing accounting policies, together with the accounting treatment and disclosure of changes in accounting policies, changes in accounting ... See full document
7
IAS 20 Accounting for Government Grants and Disclosure of Government Assistance A Closer Look
... A government grant is defined in IAS 20 as a transfer of resources “in return for past or future compliance with certain conditions relating to the operating activities of the entity”. The IASB observed that in an ... See full document
14
A closer look at some new identities
... These led to ideas which li to several fields of research For example, new products over the primes were presented in Campbell [6-7,9], new Jacobi theta nction identities in [6] Paper [6[r] ... See full document
6
A closer look at accounting for Islamic financial institutions
... As a result, the regulators of Islamic Financial Institutions IFIs have endorsed a major research undertaken by the International Shariah Research Academy ISRA to examine four key assump[r] ... See full document
9
A Closer Look at Environmental Injustice in Indian Country
... If Tribes are to achieve environmental justice within Indian country and Alaska Native villages, and participate equitably and effectively in the environmental justice movement, it is ab[r] ... See full document
25
IFRS 8 Operating Segments A Closer Look
... manner. IAS 14 limited reportable segments to those that earn a majority of their revenue from sales to external parties and did not require the different stages of a vertically integrated entity to be identified ... See full document
10
Into the mire : A closer look at fossil fuel subsidies
... a closer look at the subsidy database obtained using the RLS methodology and the implications these subsidies have for carbon emissions, government spending and GDP at both the regional and country-specific ... See full document
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