PPT-Accounting for Financial Instruments

1 2 Financial Instrument Any contract that gives rise to both a financial asset of one entity and financial liability or equity instrument of another entity 3 4 Financial Asset Is any asset that is. The financial statements are prepared in accordance with Indian Generally Accepted Accounting Principles (GAAP) under the historical cost convention on the accrual basis except for certain financial w RICHARD G. SCHROEDER . MYRTLE . W. CLARK . JACK . M. CATHEY. THEORY . AND. ANALYSIS: . TEXT AND CASES. 11. TH. EDITION. CHAPTER 1. THE DEVELOPMENT OF ACCOUNTING THEORY. Introduction. What is theory?. RICHARD G. SCHROEDER . MYRTLE W. CLARK . JACK M. CATHEY. THEORY . AND. ANALYSIS: . TEXT AND CASES. 11. TH. EDITION. Chapter 2. The Pursuit of the Conceptual Framework. Introduction. What is the conceptual framework?. 59. th. Annual V.G. Young Institute School for . County Commissioners Courts. February 8-10, 2017. Donna . Thornton, CPA CIO. Objectives Part One. Discuss and Analyze the Differences . B. etween . G. Anton . Theuma. , Ph.D.. CEO Paragon Europe. Who we are. Added value partner in EU affairs and projects. Malta and Brussels offices. Expertise in different areas including:. Capacity Building and Technical Assistance. 59. th. Annual V.G. Young Institute School for . County Commissioners Courts. February 8-10, 2017. Donna . Thornton, CPA CIO. Objectives Part One. Discuss and Analyze the Differences . B. etween . G. MYRTLE . W. CLARK . JACK . M. CATHEY. THEORY . AND. ANALYSIS: . TEXT AND CASES. 11. TH. EDITION. CHAPTER 15. EQUITY. Introduction. Equity is risk capital. N. o . guaranteed return . N. o . repayment of the investment. Disclosure and Presentation . Presented by. CPA Peter . Njuguna. 1. Case for financial instruments . Dynamics of the international financial markets creates a wide range of financial instruments . Financial instruments comprise a mixture of on and off financial statements . Disclosure and Presentation . Presented by. CPA Peter . Njuguna. 1. Case for financial instruments . Dynamics of the international financial markets creates a wide range of financial instruments . Financial instruments comprise a mixture of on and off financial statements . and . Conceptual Framework for Financial Reporting. ACCT-3030. 1. 1. Basic Definitions. What is accounting?. the identification, measurement, and communication of financial information. about economic entities. What is accounting?. Objectives of financial reporting. Accounting choice process. Accounting concepts. The accounting cycle. Closing entries. Adjusting entries. Who is your instructor?. Cameron Morrill, PhD, CGA. The Benefits of Reading Books policy objectives. 13 October 2020. Good 2014-2020 implementation rate is a solid basis for the next period. The use of shared management financial instruments (FIs) is progressively increasing. . As . 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...