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	<title>IFRS LIST.com &#187; GENERAL INFO</title>
	<atom:link href="http://www.ifrslist.com/category/general-info/feed/" rel="self" type="application/rss+xml" />
	<link>http://www.ifrslist.com</link>
	<description>The Community about IAS/IFRS, International Accounting</description>
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		<title>Distribution expenses &amp; Cost of goods  sold</title>
		<link>http://www.ifrslist.com/2010/04/10/distribution-expenses-cost-of-goods-sold/</link>
		<comments>http://www.ifrslist.com/2010/04/10/distribution-expenses-cost-of-goods-sold/#comments</comments>
		<pubDate>Sat, 10 Apr 2010 02:51:29 +0000</pubDate>
		<dc:creator>Dmitriy</dc:creator>
				<category><![CDATA[GENERAL INFO]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/?p=1893</guid>
		<description><![CDATA[Good day to everyone! Please, help me in the next controversial question.
IAS 2 requires distribution expenses to be accounted as expenses of a period instead of to increase cost of goods. It is quite obvious, however, if, for instance, a company incurs transport expenses to deliver its products to customers situated in other regions or even in other countries. In this case, in my opinion it would be wrong to reflect this transport expenses as &#8220;distribution cost&#8221; of a period for the following reasons. Firstly, the moment of completion of ...


Related posts:<ol><li><a href='http://www.ifrslist.com/2009/02/17/unallocated-revenues-expenses/' rel='bookmark' title='Permanent Link: Unallocated revenues expenses'>Unallocated revenues expenses</a></li>
<li><a href='http://www.ifrslist.com/2008/12/15/preliminery-expenses/' rel='bookmark' title='Permanent Link: Preliminery expenses'>Preliminery expenses</a></li>
<li><a href='http://www.ifrslist.com/2008/08/28/re-ifrs-list-difference-bw-current-cost-replacement-cost/' rel='bookmark' title='Permanent Link: Difference b/w &#34;Current Cost&#34; &#38; &#34;Replacement Cost&#34;'>Difference b/w &#34;Current Cost&#34; &#38; &#34;Replacement Cost&#34;</a></li>
</ol>]]></description>
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		<slash:comments>5</slash:comments>
		</item>
		<item>
		<title>Consolidated accounts</title>
		<link>http://www.ifrslist.com/2010/04/01/consolidated-accounts-2/</link>
		<comments>http://www.ifrslist.com/2010/04/01/consolidated-accounts-2/#comments</comments>
		<pubDate>Thu, 01 Apr 2010 13:56:15 +0000</pubDate>
		<dc:creator>Jon C.</dc:creator>
				<category><![CDATA[CONSOLIDATION]]></category>
		<category><![CDATA[GENERAL INFO]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/?p=1862</guid>
		<description><![CDATA[Does IAS require consolidated accounts reported for subsidiary companies pursuing dissimilar activities (than those of the parent company)?
Can you quote the relevant IASs?  Where can I find copies and guidelines of the IASs for reading?
Do EU companies have to follow IAS since 2005?  What other standards (e.g. IFRS) are acceptable?  In which legislations?
Reference
Corporate Financial Accounting and Reporting 2nd Ed by Tim Sutton


Related posts:Singapore – IASeminars Course 1010: IFRS Fundamentals (4 days) – Save 40% as IFRSList member
The Solution to the Pension Time-Bomb:  IFRS
Accounts Receivables collection through sale of assets



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<li><a href='http://www.ifrslist.com/2011/06/03/the-solution-to-the-pension-time-bomb-ifrs/' rel='bookmark' title='Permanent Link: The Solution to the Pension Time-Bomb:  IFRS'>The Solution to the Pension Time-Bomb:  IFRS</a></li>
<li><a href='http://www.ifrslist.com/2010/04/13/accounts-receivables-collection-through-sale-of-assets-11/' rel='bookmark' title='Permanent Link: Accounts Receivables collection through sale of assets'>Accounts Receivables collection through sale of assets</a></li>
</ol>]]></description>
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		<slash:comments>6</slash:comments>
		</item>
		<item>
		<title>Airline MRO Billing Accounting</title>
		<link>http://www.ifrslist.com/2009/11/18/airline-mro-billing-accounting/</link>
		<comments>http://www.ifrslist.com/2009/11/18/airline-mro-billing-accounting/#comments</comments>
		<pubDate>Wed, 18 Nov 2009 22:35:35 +0000</pubDate>
		<dc:creator>newplans</dc:creator>
				<category><![CDATA[GENERAL INFO]]></category>
		<category><![CDATA[OTHER]]></category>
		<category><![CDATA[OTHER GAAP]]></category>
		<category><![CDATA[OTHER IFRS]]></category>
		<category><![CDATA[ACCOUNTING]]></category>
		<category><![CDATA[Airline]]></category>
		<category><![CDATA[Billing]]></category>
		<category><![CDATA[MRO]]></category>
		<category><![CDATA[revenue]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/?p=1508</guid>
		<description><![CDATA[I work in a company specialized in doing MRO for aircrafts, the issues that the work orders of the maintenance and repair takes from a month to 4 months direct salaries and materials are issued to the tasks and salaries are expensed in monthly basis and appears in the P&#38;L while revenue will recorded once the job is completed and invoice is issued
Percentage of completion is not adopted, and the idea is to charge the cost to job order as work in progress (balance sheet) and recognize the revenue and ...


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<li><a href='http://www.ifrslist.com/2011/04/13/revenue-recognistion-for-constructionproject-based/' rel='bookmark' title='Permanent Link: Revenue recognistion for construction/project based'>Revenue recognistion for construction/project based</a></li>
<li><a href='http://www.ifrslist.com/2009/02/17/unallocated-revenues-expenses/' rel='bookmark' title='Permanent Link: Unallocated revenues expenses'>Unallocated revenues expenses</a></li>
</ol>]]></description>
		<wfw:commentRss>http://www.ifrslist.com/2009/11/18/airline-mro-billing-accounting/feed/</wfw:commentRss>
		<slash:comments>1</slash:comments>
		</item>
		<item>
		<title>The comparability of IFRS financial statements</title>
		<link>http://www.ifrslist.com/2009/10/20/the-comparability-of-ifrs-financial-statements/</link>
		<comments>http://www.ifrslist.com/2009/10/20/the-comparability-of-ifrs-financial-statements/#comments</comments>
		<pubDate>Tue, 20 Oct 2009 09:03:42 +0000</pubDate>
		<dc:creator>VickyC</dc:creator>
				<category><![CDATA[GENERAL INFO]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/?p=1455</guid>
		<description><![CDATA[Dear Sir/Madam,
As part of my PhD in Applied Economic Sciences at the Vrije Universiteit Brussel (Free University of Brussels, Belgium), I examine the comparability of the consolidated financial statements of European listed companies. After the introduction of the International Financial Reporting Standards (IFRS) as from 2005, users of the consolidated financial statements of European listed companies might get the perception that these financial statements are comparable. My research wants to examine whether this perception is correct.
If you use IFRS financial statements for professional and/or private reasons. I would appreciate it ...


Related posts:<ol><li><a href='http://www.ifrslist.com/2008/08/28/re-ifrs-list-ifrs-financial-statements-from-north-american-companies/' rel='bookmark' title='Permanent Link: IFRS Financial Statements from North American Companies'>IFRS Financial Statements from North American Companies</a></li>
<li><a href='http://www.ifrslist.com/2009/02/13/ifrs-financial-statements-for-year-end-december-2008/' rel='bookmark' title='Permanent Link: IFRS financial statements for year end December 2008'>IFRS financial statements for year end December 2008</a></li>
<li><a href='http://www.ifrslist.com/docs/ias-1-presentation-of-financial-statements/' rel='bookmark' title='Permanent Link: IAS 1 – Presentation of Financial Statements'>IAS 1 – Presentation of Financial Statements</a></li>
</ol>]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>MD&amp;A and IFRS</title>
		<link>http://www.ifrslist.com/2009/09/17/mda-and-ifrs/</link>
		<comments>http://www.ifrslist.com/2009/09/17/mda-and-ifrs/#comments</comments>
		<pubDate>Thu, 17 Sep 2009 14:56:01 +0000</pubDate>
		<dc:creator>agarwar</dc:creator>
				<category><![CDATA[GENERAL INFO]]></category>
		<category><![CDATA[MD&A]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/?p=1425</guid>
		<description><![CDATA[I am currently involved in the conversion from Canadian GAAP to IFRS. Are there any extra disclosures that need to be added to the MD&#38;A to be IFRS compliant? Or are the increased disclosures in the notes to the financials sufficient?


No related posts.


No related posts.]]></description>
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		<slash:comments>1</slash:comments>
		</item>
		<item>
		<title>Splitting out G&amp;A</title>
		<link>http://www.ifrslist.com/2009/04/23/splitting-out-ga/</link>
		<comments>http://www.ifrslist.com/2009/04/23/splitting-out-ga/#comments</comments>
		<pubDate>Thu, 23 Apr 2009 13:34:03 +0000</pubDate>
		<dc:creator>ljdahl</dc:creator>
				<category><![CDATA[GENERAL INFO]]></category>
		<category><![CDATA[IFRS]]></category>
		<category><![CDATA[LOCAL GAAP vs IFRS]]></category>
		<category><![CDATA[OTHER IFRS]]></category>
		<category><![CDATA[G&A]]></category>
		<category><![CDATA[rent]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/?p=1270</guid>
		<description><![CDATA[Question:
When you’re talking about material class of similar items, does that mean for example that you have to break rent out of G&#38;A line item?  Both rent and G&#38;A are material amounts and so which is the standard way to do things.
(1) group both in one line item and disclose in notes the two material amounts
(2) group in unique line items
Thanks in advance


Related posts:Non-Recurring Items
Suggestions required . . . .
IAS-27 query



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<li><a href='http://www.ifrslist.com/2008/08/28/re-ifrs-list-suggestions-required/' rel='bookmark' title='Permanent Link: Suggestions required . . . .'>Suggestions required . . . .</a></li>
<li><a href='http://www.ifrslist.com/2008/08/28/re-ifrs-list-ias-27-query/' rel='bookmark' title='Permanent Link: IAS-27 query'>IAS-27 query</a></li>
</ol>]]></description>
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		<slash:comments>1</slash:comments>
		</item>
		<item>
		<title>Cost Drivers</title>
		<link>http://www.ifrslist.com/2008/08/28/re-ifrs-list-cost-drivers/</link>
		<comments>http://www.ifrslist.com/2008/08/28/re-ifrs-list-cost-drivers/#comments</comments>
		<pubDate>Thu, 28 Aug 2008 15:24:00 +0000</pubDate>
		<dc:creator>ifrslist</dc:creator>
				<category><![CDATA[GENERAL INFO]]></category>
		<category><![CDATA[COST DRIVER]]></category>

		<guid isPermaLink="false">http://ifrslist.wordpress.com/2008/08/28/re-ifrs-list-cost-drivers/</guid>
		<description><![CDATA[









What is strategic cost driver? What is the importance of strategic cost driver?

with regard








Hi,
Strategic cost driver provides a useful tool for company executives to measure costs, unlike strategy formulation techniques which take too much time.







Related posts:Cost Accounting and Software
Bond issue related cost
Difference b/w &#34;Current Cost&#34; &#38; &#34;Replacement Cost&#34;



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<li><a href='http://www.ifrslist.com/2008/08/28/re-ifrs-list-difference-bw-current-cost-replacement-cost/' rel='bookmark' title='Permanent Link: Difference b/w &#34;Current Cost&#34; &#38; &#34;Replacement Cost&#34;'>Difference b/w &#34;Current Cost&#34; &#38; &#34;Replacement Cost&#34;</a></li>
</ol>]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>TOPIC FOR LIVE PROJECT</title>
		<link>http://www.ifrslist.com/2008/08/28/re-ifrs-list-topic-for-live-project/</link>
		<comments>http://www.ifrslist.com/2008/08/28/re-ifrs-list-topic-for-live-project/#comments</comments>
		<pubDate>Thu, 28 Aug 2008 15:24:00 +0000</pubDate>
		<dc:creator>ifrslist</dc:creator>
				<category><![CDATA[GENERAL INFO]]></category>
		<category><![CDATA[IFRS]]></category>
		<category><![CDATA[PROJECT]]></category>
		<category><![CDATA[STUDENT]]></category>

		<guid isPermaLink="false">http://ifrslist.wordpress.com/2008/08/28/re-ifrs-list-topic-for-live-project/</guid>
		<description><![CDATA[Hello All
I am a management student .Taken Finance as my specilization.
As a part of our curiculum i am suppose to do a live project (kind of research taking a particular company as a tool on particular topic).
Can anyone guide me on which topic to choose.
Thanks and Regards




Hi Neela,
From my perspective, I suggest something to do with FX risk – not necessarily regarding currency trading per se, but more geared towards the risk experienced by multi-national companies when evaluating transfer pricing, intercompany transactions, financial reporting etc…  I currently have an MBA ...


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<li><a href='http://www.ifrslist.com/2010/04/02/project-cost-leased-land/' rel='bookmark' title='Permanent Link: Project cost &#8211; Leased land'>Project cost &#8211; Leased land</a></li>
</ol>]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Electronic version of full IFRSs and IASs</title>
		<link>http://www.ifrslist.com/2008/08/28/electronic-version-of-full-ifrss-and-iass/</link>
		<comments>http://www.ifrslist.com/2008/08/28/electronic-version-of-full-ifrss-and-iass/#comments</comments>
		<pubDate>Thu, 28 Aug 2008 14:41:00 +0000</pubDate>
		<dc:creator>ifrslist</dc:creator>
				<category><![CDATA[GENERAL INFO]]></category>
		<category><![CDATA[IFRS]]></category>

		<guid isPermaLink="false">http://ifrslist.wordpress.com/2008/08/28/re-ifrs-list-electronic-version-of-full-ifrss-and-iass/</guid>
		<description><![CDATA[Hello
Can anyone recommend a website that has the full set of IFRSs and IASs with examples?
Thank you
 Michael 



Use this link:
http://www.ccdg.gov.sg/frs/index.htm
These are the IFRS/IAS set by the Singapore agent, they are identical to the IFRS/IAS.  Other sources are many times only summary which are not covering all details.
Kind regards,
Henk 



Dear all,

Earlier i asked about IAS 20, &#8220;Government Grants&#8221; but i think i was not able to convey my querry properly. Let me ask the same again with an illustration:


Suppose an entity (A) which is owned by Government (B).
Another Government (C) ...


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</ol>]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>IFRSLIST.COM &#8211; Information</title>
		<link>http://www.ifrslist.com/2007/12/04/ifrslistcom-information/</link>
		<comments>http://www.ifrslist.com/2007/12/04/ifrslistcom-information/#comments</comments>
		<pubDate>Tue, 04 Dec 2007 20:54:00 +0000</pubDate>
		<dc:creator>ifrslist</dc:creator>
				<category><![CDATA[GENERAL INFO]]></category>
		<category><![CDATA[FINANCIAL REPORTING STANDARDS]]></category>
		<category><![CDATA[IFRS]]></category>
		<category><![CDATA[INTERNATIONAL ACCOUNTING STANDARDS]]></category>

		<guid isPermaLink="false">http://ifrslist.wordpress.com/2007/12/04/ifrslistcom-information/</guid>
		<description><![CDATA[Hello
i am  a student from albania ,and i am studing accounting in tne economic faculty,in tirana university.as part of our subjects we are doing ADVANCED ACCOUNTING,mainly speaking for the new international accounting standarts(IAS) and(IFRS) which are going to be practiced in Albania on january 2008.It would be very kind of you if you give me more information about this standarts in details in order to be more familiar whith them ,or give me another way in order to have access to such reports i am looking forward to hearing ...


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<li><a href='http://www.ifrslist.com/2009/05/14/good-news-from-ifrslistcom-and-iaseminars/' rel='bookmark' title='Permanent Link: Good News from IFRSLIST.com and IASeminars'>Good News from IFRSLIST.com and IASeminars</a></li>
<li><a href='http://www.ifrslist.com/2010/11/18/profit-from-foward-contract/' rel='bookmark' title='Permanent Link: Profit from Foward Contract'>Profit from Foward Contract</a></li>
</ol>]]></description>
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		<slash:comments>0</slash:comments>
		</item>
	</channel>
</rss>

