PPT-Chapter 3 The Reporting Entity

and the Consolidation of LessthanWhollyOwned Subsidiaries with No Differential 3 2 Learning Objective 31 Understand and explain the usefulness and limitations of consolidated financial statements. Presented By. Raunak. Jain. INTRODUCTION :. “. Earth provides enough to satisfy every man's need, but not every man's greed”. Man’s . greed for more money is the root cause for money laundering. . Purvis Gray & Company LLP . June, 2011. Mark A. White CPA, Partner. Purvis Gray & Company, LLP. Ocala, Florida. Accounting Profession Reacts to New GASB Statements. Historical Perspective. GASB was established by the Financial Accounting Foundation (FAF) in 1984. . Waxwork. ACCA June 2009. Scope and objectives. It prescribes:. (a) when an entity should adjust its financial statements for events after the reporting period; . (b) the disclosures that an entity should give about the date when the financial statements were . Country by Country Reporting. Andy Martyn . 42%. Of largest companies have changed the way they communicate tax-related information to external stakeholders such as investors. 65%. Say they have developed a more structured approach to managing their public tax profile. Indicate the usefulness and describe the main components of a conceptual framework for financial reporting.. Identify the qualitative characteristics of accounting information.. Define the basic elements of financial statements.. Lecture 04. IAS 23 . Borrowing Costs . IAS 20. Government Grants. Sajid. Shafiq, ACA. IAS 23-Overview. Objectives, Scope and Definitions. Which Cost should be capitalized?. When should . capitalisation. E-14 Advanced Accounting and Financial Reporting Lecture 11 & 12 IAS 21 Effect of Changes in Foreign Exchange Rates Foreign Subsidiary Consolidation Practice and Revision Sajid Shafiq, ACA IAS 21-Overview Chapter Five: Data Modeling with the Entity-Relationship Model Chapter Objectives To understand the two-phase data modeling/database design process To understand the purpose of the data modeling process CFPB February 2020 Procedures 1 These examination procedures are intended for use in examining larger participants in the consumer reporting market The procedures contain a series of modules grouping x0000x0000 x/Attxachexd /xBottxom x/BBoxx 2x961x84 3x471x6 33x3 78x084x /Sxubtyxpe /xFootxer /xTypex /Paxginaxtionx 000x/Attxachexd /xBottxom x/BBoxx 2x961x84 3x471x6 33x3 78x084x /Sxubtyxpe /xFootxer . Manohar. . Purohit. Vice President – Company Secretary & . Compliance officer – Reliance Power Limited. Why Related Party Transactions ??. RPT are integral part of business in today’s world. . Rangajewa Herath. B.Sc. Accountancy and Financial Management(Sp.) (. Hons. .) (USJ) , . Master of Business Administration -PIM(USJ. ). The Structure and Components of the Conceptual Framework of Financial Reporting. IPSASB Member. Executive Director, Policy and Technical, CIPFA. Conceptual Framework – October 2014. Strategy and . Work Plan 2015-2019. First Time . Adoption (IPSAS . 33) . – . January 2015. Accounting for Interests in Other Entities . Chapter 14. Group reporting. Defining a group -IFRS. Acquiring entity . (‘the investor’) and its control over an acquired entity (‘the investee’). . IFRS . 10 . applies . the principle that an investor controls an investee when it is...