International Financial Reporting Standards

    Page 12 of 34 - About 332 Essays
  • Valuation Of Goodwill In Accounting

    in the measurement of goodwill which have significant impact on financial position and result of the company. Therefore, initial recognition of goodwill and measurement after recognition are described in the period before 2004 and after it in order to make a comparison and conclusion whether those changes lead to a better measurement of…

    Words: 1157 - Pages: 5
  • Importance Of COSO Erm

    categories of objectives should be one that follows (a) strategic objectives: which are goals aligning with the company’s mission/vision (b) Operational objective which imbeds performance and productivity (c) effective internal and external reporting, financial and non-financial (d) compliance with applicable laws and regulation. The COSO framework does not only reflect the assessment of hard controls such as authorization, supervisory and segregation of duties, but also soft controls like the…

    Words: 1138 - Pages: 5
  • Cross Border Valuation Case Study

    Since then twenty new accounting standards were issued by the Ministry of Finance of the Russian Federation aiming to align accounting practices with IFRS. Despite these efforts essential differences between national accounting standards and IFRS remain. Since 2004 all commercial banks have been obliged to prepare financial statements in accordance with both national accounting standards and IFRS. Full transition to IFRS is delayed and is expected to take place from 2011. Singapore: In…

    Words: 9645 - Pages: 39
  • How Important To Have Ethics In Accounting

    Introduction The purpose of this research is to make emphasis on how important is in accounting to have Ethics. This will be a qualitative research since it will be descriptive about ethics in accounting. Ethic is a term that refers to a moral system, and code that provides criteria evaluation. An ethical dilemma describes when an individual or group experiment by testing their own ethics. Many of these dilemmas are easily to be identified and resolved. For example, by calling your boss when…

    Words: 1358 - Pages: 6
  • The Importance Of CSR In Business

    activities of the business at national and international level. The reporting of CSR execution or management in international value chain, sustainability and in all business activities, Monitoring and Evaluation (M&E), international standards etc. It needs much of the organizational efforts to qualify the CSR results in human rights, protection of environment, relations with their co-workers and the society. At international level, GRI (Global Reporting Initiative) and UNGC (UN Global Compact)…

    Words: 721 - Pages: 3
  • Morality And Ethics

    can enable the global standards of accountability and transparency as per the culture of organisations. For instance, the Anglo American model of corporate governance is based mainly on different pre-requisites for successful operation such as free allocation of resources and free trade (Jansson, 2008). Generally, moral philosophy is the study of moral judgments or the value being placed on the decisions about…

    Words: 1423 - Pages: 6
  • Lease Vs Operating Lease

    study provides an overview of accounting for leases, specifically capital and operating leases. Some researchers have found that managers manipulate leasing data in order to report a large amount of debt on the off balance sheet, rather than on the financial statement (Biondi et al, 2011). When an entity leases property, they must pay installments on the property for the terms of the lease contract (Schroeder et al, 2011). While there are some benefits in leasing property, there are also some…

    Words: 819 - Pages: 4
  • Groupon Case Study Summary

    Summary Andrew Mason founded Groupon in 2006. Based on an idea popularized by Malcolm Gladwell, Mason thought that if consumers could come together as a group they would have more purchasing power to get better deals... Originally named ThePoint, Mason tried to get users to raise money for various causes. The Point could be used for anything “from boycotting a multinational company to getting 20% off a subscription to The Economist”(11-2). To reach its full potential ThePoint would need to…

    Words: 1428 - Pages: 6
  • Analyze Roles And Responsibility For Compliance Case Analysis

    evaluating the financial performance of the company. B. As a financial manger each of the above decisions will need to be made in the most ethical and legal manner possible. A finance manager holds the trust and faith of his various board members, company employees and shareholders. Pressure could be felt to over or under…

    Words: 860 - Pages: 4
  • 2.10 Accounting And Reporting Provisions Of Local Content In Accounting

    procurement and contracts serve economic sustainability, and technology transfer serves environmental sustainability. The above analysis has therefore shown more emphasis on the social and economic sustainability. Similarly, the accounting and financial implications of the above provisions are discussed in section 3.15. The three local content provisions also attract other fiscal incentives such as favourable tax rates for IOCs that establish facilities for local manufacturing or servicing in…

    Words: 1282 - Pages: 5
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