TITLE

BANKING LEVIES AND PUT OPTIONS

AUTHOR(S)
CAIRNS, DAVID
PUB. DATE
July 2012
SOURCE
Accountancy;Jul2012, Vol. 149 Issue 1427, p56
SOURCE TYPE
Trade Publication
DOC. TYPE
Article
ABSTRACT
The article discusses proposals by the International Financial Reporting Standards Interpretation Committee (IFRIC) for standards for levies assessed by public authorities against entities such as banks and put options for non-controlling interests.
ACCESSION #
83521844

 

Related Articles

  • MiÄ™dzynarodowe Standardy SprawozdawczoÅ›ci Finansowej a homo sovieticus i postawy pracownicze polskich ksiÄ™gowych. Tobór-Osadnik, Katarzyna; Wyganowska, Małgorzata; Kabałski, Przemysław // Zeszyty Teoretyczne Rachunkowosci;2012, Vol. 65 Issue 121, p71 

    The starting point of the paper is the question whether the personality features of Polish accountants predispose them to practicing accounting accurately according to IFRS. This problem is dealt with in the light of the so called homo sovieticus syndrome. Comparing homo sovieticus personalities...

  • IFRS 9 - impairment rules. Housa, Fridrich; Biggins, Lani // Charter;Jul2012, Vol. 83 Issue 6, p44 

    The article presents information related to the International Financial Reporting Standards (IFRS) 9 impairment rules in Australia.

  • Adoption of International Financial Reporting Standards (IFRS): Insights from Nigerian Academics and Practitioners. Herbert, Wilson E.; Tsegba, Ioraver N.; Ohanele, Adaeze C.; Anyahara, Iheanyi O. // Research Journal of Finance & Accounting;2013, Vol. 4 Issue 6, p121 

    The fast pace of globalization with integration of national financial markets has stimulated the need for a common financial language (IFRS) because good financial reporting makes investment and financial decisions more efficient. Nigeria adopted the IFRS in January 2012. This exploratory study...

  • IDW zweifelt an Sinnhaftigkeit des IFRS 9.  // Risiko Manager;2012, Issue 12, p4 

    The article discusses the position of the German Institute of Certified Public Accountants on the meaningfulness of the IFRS 9 (International financial reporting standards).

  • The Spirit of Accounting. MILLER, PAUL B. W.; BAHNSON, PAUL R. // Accountingtoday.com;7/30/2015, p5 

    The author addresses problems concerning the International Financial Reporting Standards and generally accepted accounting principles in enabling global capital market efficiency in terms of uniformity and universal acceptance.

  • Website of the Month: PricewaterhouseCoopers--U.S. GAAP Convergence and IFRS. Anders, Susan B. // CPA Journal;Jul2013, Vol. 83 Issue 7, p72 

    The article reviews the U.S. Generally Accepted Accounting Principles (GAAP) Convergence and International Financial Reporting Standards (IFRS) website, www.pwc.com/us/en/issues/ifrs-reporting/index.jhtml.

  • IFRS Foundation Call for nominations.  // Accountancy Ireland;Jun2015, Vol. 47 Issue 3, p84 

    The article reports the call for nominations issued by the International Financial Reporting Standards (IFRS) Foundation for membership of the Accounting Standards Advisory Forum (ASAF) as of June 2015.

  • Introduction to Special Issue on IFRS. McConomy, Bruce; Laurin, Claude // Accounting Perspectives;Sep2015, Vol. 14 Issue 3, p151 

    An introduction is presented in which the editors discuss various reports within the issue on topics including International Financial Reporting Standards (IFRS), the U.S. Generally Accepted Accounting Principles (GAAP) and Foreign Listed Private Issuers (FPIs).

  • EMPIRICAL STUDY RELATED TO INCREASING THE ACCOUNTING INFORMATION QUALITY AT THE IMPORT-EXPORT COMPANIES THROUGH IFRS IMPLEMENTATION. IOȚA, Adriana; AVRAM, Marioara; MIHAI, Magdalena // Annals of the University of Craiova, Economic Sciences Series;2015, Vol. 1, p116 

    Since the external trading activity accounts for an important source of national economy growth, being the developed states economy driver, the authors considered that at the level of the entities carrying out external trading activities, the own bookkeeping must be organized taking into account...

Share

Read the Article

Courtesy of THE LIBRARY OF VIRGINIA

Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics