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Accounting Basics, Part 1 – bookkeepingexplained.com

Accounting

Accounting and Records, Page 1 of 2 Cash-basis Accounting Single-entry record keeping Double-entry record keeping Accrual-basis Accounting These each have merit, purpose, and applicability. The business type/purpose and size and the ownership structure will


ELEVENTH EDITION ACCOUNTANTS’ HANDBOOK

Saturday, February 15, 2020 / pdf

Vincent Amoroso, FSA, is a principal in the employee benefits section of Deloitte & Touche LLP’s Washington National Office. He has published and spoken frequently in the employee benefits accounting area, both on pensions and retiree medical care. Ian J. Benjamin, CPA, is a managing director in the Not-for-Profit Services Group of American

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Theories of Accounting: Evolution & Developments, Income …

Saturday, February 8, 2020 / 4633

accounting theory has influenced practices and development of accounting profession in recent times. It is obvious that the governments, financial institutions, professional and academic institutions and other users of financial report stand to benefit greatly from this research. The legislative, executive and judiciary arms of

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FINANCIAL ACCOUNTING : MEANING, NATURE AND ROLE OF ACCOUNTING

Saturday, February 8, 2020 / pdf

FINANCIAL ACCOUNTING : MEANING, NATURE AND ROLE OF ACCOUNTING STRUCTURE 1.0 Objective 1.1 Introduction 1.2 Origin and Growth of Accounting 1.3 Meaning of Accounting 1.4 Distinction between Book-Keeping and Accounting 1.5 Distinction between Accounting and Accountancy 1.6 Nature of Accounting 1.7 Objectives of Accounting 1.8 Users of Accounting …

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ACCOUNTING POLICIES AND PROCEDURES SAMPLE MANUAL

Thursday, March 12, 2020 / pdf

ACCOUNTING POLICIES AND PROCEDURES SAMPLE MANUAL (Date) Note: this sample manual is designed for nonprofit organizations with the following staff involved with accounting processes: Executive Director/CEO Operations Director/Finance Director Bookkeeper Organizations with more staff than these involved with accounting may not find this sample manual relevant. The intent of the authors is not to …

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INTRODUCTION TO ACCOUNTING

Saturday, February 8, 2020 / pdf

1.5.1 Financial accounting As mentioned earlier, financial accounting deals with the preparation of financial statements for the basic purpose of providing information to various interested groups like creditors, banks, shareholders, financial institutions, government, consumers, etc. Financial statements, i.e. the income statement and the balance sheet indicate the way in which the activities …

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UNIT – I MANAGEMENT ACCOUNTING INTRODUCTION

Saturday, February 8, 2020 / pdf

UNIT – I MANAGEMENT ACCOUNTING INTRODUCTION: A business enterprise must keep a systematic record of what happens from day-tot-day events so that it can know its position clearly. Most of the business enterprises are run by the corporate sector. These business houses are required by law to prepare periodical statements in proper form showing the state of financial affairs. The systematic …

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ACCOUNTING PRINCIPLES AND DEFINITIONS

Wednesday, February 19, 2020 / pdf

accounting records and financial statements n Must be complied with in order to obtain an unqualified opinion from independent auditor n Must be complied with for securities to be listed on a stock exchange and to issue new securities. BASIC ACCOUNTING CONCEPTS n MATCHING n Revenues and Expenses shown on the income statement must be matched for the period. n BUSINESS ENTITIES n Every business …

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COST AND MANAGEMENT ACCOUNTING

Saturday, February 8, 2020 / pdf

Management Accounting makes corporate planning and strategies effective and meaningful. In the present chapter all these concepts are discussed in detail in order to make the concepts more clear. 1.2 Financial Accounting Financial Accounting aims at fi nding the results of an accounting year in terms of profi ts or losses and assets and …

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Achieving hedge accounting in practice under IFRS 9

Friday, April 3, 2020 / pdf

change its accounting policy and commence applying the hedge accounting requirements of IFRS 9 at the beginning of any reporting period (subject to the other transition requirements of IFRS 9). Whichever accounting requirements are applied (that is, IAS 39 or IFRS 9), the new hedge accounting disclosure requirements in IFRS 7 will be applicable.

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The basics of accounTing for derivaTives and hedge accounTing

Saturday, February 22, 2020 / pdf

The Basics of Accounting for Derivatives and Hedge Accounting 4 3. neT invesTmenT hedge A Net Investment Hedge is a specific type of foreign currency cash flow hedge that is used to eliminate or reduce the foreign currency exposure that arises from an entity’s Net Investment in a Foreign Operation (NIFO). Upon consolidation each period of the …

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IFRS 9: Financial Instruments – high level summary

Friday, April 3, 2020 / pdf

The International Accounting Standards Board (IASB) has published an exposure draft (ED/2015/11) that proposes amendments to IFRS 4 Insurance Contracts that are intended to address concerns about the different effective dates of IFRS 9 Financial Instruments and the forthcoming new insurance contracts standard. The deadline of comments ended on …

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Chapter 1 Introduction to Tax Accounting – IBFD

Saturday, February 8, 2020 / pdf

Chapter 1 – Introduction to Tax Accounting individual steps that are to be taken to come to correct financial statements. The 10-step methodology is generally applicable to all (international) finan – cial reporting standards, and although this book is based upon the IFRS and the respective standard on income taxes (i.e. IAS 12), this book is …

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International Financial Reporting Standards (IFRS)

Saturday, February 8, 2020 / pdf

converging its accounting standards with IFRS. Other countries have plans to adopt IFRS or converge their national standards with IFRS. In addition to the support received from certain U.S.-based entities, financial and economic leaders from various organizations have announced their support for global accounting standards.

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Hedge accounting under IFRS 9, now aligned with risk …

Friday, April 3, 2020 / pdf

Hedge accounting – The new requirements on hedge accounting were finalised in November 2013. It is important to note that, while these changes provide the general hedge accounting requirements, the Board is working on a separate project to address the accounting for hedges of open portfolios (usually referred as ‘macro hedge accounting’).

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Glossaire bilingue des termes de la microfinance Glossary …

Wednesday, February 12, 2020 / pdf

Glossaire anglais-français de la microfinance 4 adverse selection anti-sélection age bias discrimination liée à l’âge age the portfolio (verb) établir la balance âgée du portefeuille age-accrued interest (accrual accounting) balance âgée des intérêts courus (comptabilité d’engagement) aged portfolio

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Blockchain Technology A game-changer in accounting?

Wednesday, February 12, 2020 / pdf

Blockchain Technology A game-changer in accounting? 2 Introduction Blockchain technology has the potential to upend entire industries. Especially the financial sector may undergo disruptive change. Although this technology caught the attention of many of the largest financial institu-tions, use cases still remain in the experimental phase. This whitepaper lays out the benefits of the …

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