PPT-Complexity in IFRS, diminishing returns and differential reporting

Professor Peter Walton Fundación Ramón Areces Universidad Autónoma de Madrid 11 February 2016 Outline Complexity of standards and disclosure overload Diminishing returns and Pareto principle. The law of diminishing returns states that If an increasing amounts of a variable factor are applied to a fixed quantity of other factors per unit of time the increments in total output will first increase but beyond some point it begins to decline The quality and quantity of a particular type of technology might inhibi t or enhance the output of a business A company making leather wallets by hand will produce many fewer wallets in a given amount of time compared to a company that uses stitchi Differential Privacy. Salil Vadhan. Harvard University. TexPoint fonts used in EMF. . Read the TexPoint manual before you delete this box.: . A. A. A. A. A. Thank you . Shafi. & Silvio. For.... inspiring . Consolidation for Fund Managers. Today’s agenda. Background and . objectives. New definition . of . control. Consolidation for fund managers. Application under the local . laws. Investment entities. of diminishing returns, the enterprise focus for using technology is shifting towards external goals that can lift revenues, market share, and margins. Additionally, the evolving nature of global busi R. egulation. . D. e. al. ing. with . L. oan. . L. oss. . P. rovisioning. . Presentation for . the . seminar:. CREDIT RISK MANAGEMENT AND REGULATORY PROVISIONING . IN AN IFRS ENVIRONMENT . XBRL Europe. . W. orking Group: IFRS, Securities and Markets. Luxemburg. December 11, 2013. XBRL Europe Working Group:. IFRS, . Securities . and. . Markets. Working . Group. Aims:. to promote XBRL for European securities and markets, . The Benefits of Reading Books The Benefits of Reading Books Salil Vadhan. Harvard University. TexPoint fonts used in EMF. . Read the TexPoint manual before you delete this box.: . A. A. A. A. A. Thank you . Shafi. & Silvio. For.... inspiring . us with beautiful science. Chapter 6. Developing IFRS Standards. IFRS Foundation. Oversees IASB.. Independent body 22 trustees.. Mix of trustees reflects geographical spread of world’s capital markets.. Raises funds for standard setting process.. UNIT 13: FINANCIAL REPORTING. UNIT 13: FINANCIAL REPORTING. Learning Outcome . 3.Evaluate financial reporting standards and theoretical models and . concepts. 1. Analyse the context and purpose of financial reporting.. n. a. n. cial. . R. e. p. o. rting. . S. t. a. n. d. a. rds. (. I. F. R. S. ). S. u. b. :. . F. i. n. a. n. c. ial. . R. e. p. o. r. ting. . a. n. d. . A. n. a. l. y. sis. C. o. u. r. s. e. . :. Worldwide accounting diversity and convergence. What is International Accounting?. Accounting . The word . accounting. . in International accounting encompasses: Functional areas of financial accounting, management accounting, auditing, taxation...