Cost accounting

in six sections: • Accounting rules and principles. • Income statement and related notes. • Balance sheet and related notes. • Consolidated and separate financial statements. • Other subjects. • Industry-specific topics. More detailed guidance and information on these topics can be found in the IFRS Manual of Accounting 2009 and other publications from PricewaterhouseCoopers. A list of all IFRS publications is provided on the inside front and back covers. Contents Accounting rules and principles

amendments resulting from IFRSs issued up to 31 December 2008. Its effective date is 1 January 2009. IAS 14 Segment Reporting was issued by the International Accounting Standards Committee in August 1997. It replaced IAS 14 Reporting Financial Information by Segment (issued in August 1981 and reformatted in 1994). In April 2001 the International Accounting Standards Board (IASB) resolved that all Standards and Interpretations issued under previous Constitutions continued to be applicable unless and until

++, OUR MISSION: TO HELP OUR CLIENTS AND OUR PEOPLE EXCEL This guide is one of a series of publications and other resources intended to assist users in understanding International Financial Reporting Standards. These include: International Accounting Standards: A Guide to Preparing Accounts International Financial Reporting Standards - Model Financial Statements and Checklist IAS in your Pocket 3rd Edition. Written by Deloitte & Touche, United Kingdom. Published by ABG Professional Information:

Instruments IFRS 9 Financial Instruments was issued by the International Accounting Standards Board in November 2009. Its effective date is 1 January 2013 (earlier application permitted). © IASCF A255 IFRS 9 CONTENTS paragraphs INTRODUCTION INTERNATIONAL FINANCIAL REPORTING STANDARD 9 FINANCIAL INSTRUMENTS CHAPTERS 1 2 3 4 5 6 7 8 OBJECTIVE SCOPE RECOGNITION AND DERECOGNITION CLASSIFICATION MEASUREMENT HEDGE ACCOUNTING DISCLOSURES EFFECTIVE DATE AND TRANSITION 1.1 2.1 3.1.1–3.1.2 4.1–4

critères, Concession, Brevet, licence, marque déposée, procédé, Fonds commercial… – Financiers : Titre financier de participation (action3), Titre financier de créance (obligation4), Prêt à long terme… © Groupe Eyrolles 1. 2. 3. 4. Exercice (Accounting Period) : Période comptable donnée (généralement une année). Cf. notion d’amortissement comptable, ch. 3. Action (Share) : Titre financier (ou valeur mobilière) représentatif d'un droit de propriété sur une société. Obligation (Bond) : Titre financier

International Accounting & Finance Assignment Critically evaluate to what extent past research into the classification of accounting systems has become irrelevant because of international harmonization efforts. During the recent decades, in our societies, we have observed a new trend towards the liberalization of markets .International business has become easier. Countries are now more open to foreign investments because barriers to trade have been dramatically reduced. For example, the capital

L’élaboration d’un systèmes comptable  conforme aux normes comptables internationales » ce système proposé est privilégie par le FMI et la banque mondiale car il répond bien aux normes comptables internationales dénommées « IAS » (International Accounting Standards) et à l’IFRS (International Financiel Reporting Standards) L’IASC (International Acconting Standard Comité) , chargé de cette normalisation est une organisation privée de normalisation comptables ; L’OICV (Organisme international

des Marchés Financiers Autorité des Normes Comptables Accounting Regulatory Committee Conseil National de la Comptabilité Discussion Paper Exposure Draft European Financial Reporting Advisory Group Financial Accounting Standards Board Financial Institutions Advisory Group Financial Services Agency of Japan International Accounting Standard International Accounting Standards Board International Accounting Standards Committee International Accounting Standards Committee Foundation International Financial

d’informations financières comparables. Au niveau international, deux grands organismes d’harmonisation s’imposent dans l’optique de constituer des véritables standards internationaux : l’International Accounting Standards Committee (IASC) qui publie les normes IAS d’une part et le Financial Accounting Standard Board (FASB) à travers les normes FAS d’autres part. Les normes comptables américaines plus généralement connues sous le terme US GAAP tendent à se généraliser en dehors des Etats-Unis. Cette

the Exposure Draft on Insurance Contracts issued in July 2010 Example presentation of the Statement of Comprehensive Income in compliance with the Exposure Draft on Insurance Contracts issued in July 2010 Executive summary The International Accounting Standards Board (IASB) issued an Exposure Draft (ED) on 30 July 2010 which, if adopted, will replace IFRS 4 Insurance Contracts (IFRS 4). The ED seeks to establish a single consistent recognition and measurement model, with complementary presentation