PDF-ey.com/IFRS Issue 34 / June 2012

IFRS Developments Investment entities the plot thickens What you need to know The following are tentative decisions made by the IASB at the May and June An entity is no longer required to meet. Copyright IFRS Foundation 574175741457426574275737657409574245742457420574175741157409574285741757423574225737657409574265742357429574 brPage 1br Copyright IFRS Foundation brPage 2br Copyright IFRS Foundation brPage 3br Copyright IFRS Foundation brPage 4br Copyright IFRS Foundation brPage 5br Copyrig Liabilities under. US . Generally Accepted Accounting Principles vs. International Financing Reporting Standards. Rebecca Fay. Julia . Makarieva. Brenna Palazzo. The Fundamental Differences. US GAAP. GAAP “Capital Lease” Criteria. To be classified as a capital lease GAAP states that the lease must be non-cancelable and meet one of the following:. Transfers ownership. Bargain purchase option. Lease term is . Leases. May 2013. This presentation has been prepared to help . stakeholders . understand the current status of the . leases . project of the FASB and . the IASB. . The views expressed in this presentation are those of the presenters. Official positions of the FASB and . October and November 2012. Agenda. FICA. Money Laundering legislation. Defines: Money Laundering offence Reporting obligation. Definition. Financial Intelligence Centre. www.pwc.ie/banking. 22 October 2014. Agenda. Background to IFRS 9: The project and timetable for implementation. Classification and measurement. Overview of Expected credit losses in IFRS . 9. Implementation . 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 . Julia . Makarieva. Jennifer . Waclawik. Becky Fay . Grayson . Schrantz. Alex Perez. Definition of Inventory. US GAAP- considered more. rules based. IFRS- considered more principle based. The. aggregate of those items of tangible personal property that are:. 1. The . IFRS for SMEs. Topic 1.5. Sections 3–8, 10, 30, 32 and 33 Financial Statement Presentation. 2. © 2011 IFRS Foundation. 2. . This PowerPoint presentation was prepared by IFRS Foundation education staff as a convenience for others. It has not been approved by the IASB. . Taxonomy . 2014. . Wladek . Krawiec . IT . Project Manager – IFRS Taxonomy . © 201. 4. IFRS Foundation. 30 Cannon Street | London EC4M 6XH | UK. www.ifrs.org. May. 2014. Agenda. The . IFRS Taxonomy. Em có nhận xét gì về cách làm việc của bạn An?. GIÁO DỤC CÔNG DÂN 7. TIẾT 20+21: BÀI 12. SỐNG VÀ LÀM VIỆC CÓ KẾ HOẠCH. GIÁO VIÊN: NGUYỄN THỊ PHƯƠNG NGA. TRƯỜNG THCS SÀI ĐỒNG. www.pwc.com. IFRS 13 Fair Value Measurement. Objectives. Provide single source of guidance . Clarify definition of fair value. Provide clear framework for measuring fair value . Enhance fair value disclosures. 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. . :.