PDF-IFRS Made Easy

The Benefits of Reading Books. IFRS Interpretations Committee Work In Progress Outstanding issues list This paper has been prepared by the technical staff of the IFRS Foundation for discussion at a public meeting of the IFRS Int Accounting Changes and Error Corrections. Both GAAP and IFRS treat changes in accounting . estimates. prospectively. Changes in accounting . principles. are accounted for retrospectively for both GAAP and IFRS.. 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 . IFRS Developments IASB and FASB decide to make more changes to their new revenue standards What you need to know The IASB and the FASB agreed to amend the transition requirements in their ne 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 . Gavin Aspden FCA. Director. PwC’s Academy. Transition. When does IFRS 9 become mandatory?. Annual periods beginning on or after 1 January 2018. Early adoption permitted but. Cannot early adopt earlier editions of IFRS 9 (since 1 February 2015). 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. 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It sticks with the basics yet covers all aspects of the application to help you accomplish your goals without needing to be a computer genius.The chapters in the book cover the following topics:Chapter 1 - Introduction to Google Sites Chapter 2 - Editing Basic Website Components Chapter 3 - Adding Advanced Website Components Chapter 4 - Additional Features Chapter 5 - Google Drive Chapter 6 - Sharing and Publishing Your WebsiteAbout the AuthorJames Bernstein has been working with various companies in the IT field for over 20 years, managing technologies such as SAN and NAS storage, VMware, backups, Windows Servers, Active Directory, DNS, DHCP, Networking, Microsoft Office, Exchange, and more.He has obtained certifications from Microsoft, VMware, CompTIA, ShoreTel, and SNIA, and continues to strive to learn new technologies to further his knowledge on a variety of subjects.He is also the founder of the website OnlineComputerTips.com, which offers its readers valuable information on topics such as Windows, networking, hardware, software, and troubleshooting. 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