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	<title>IFRS LIST.com &#187; OTHER GAAP</title>
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		<title>AASB 116 compared to AASB 140</title>
		<link>http://www.ifrslist.com/2010/06/05/aasb-116-compared-to-aasb-140/</link>
		<comments>http://www.ifrslist.com/2010/06/05/aasb-116-compared-to-aasb-140/#comments</comments>
		<pubDate>Sat, 05 Jun 2010 06:39:32 +0000</pubDate>
		<dc:creator>cbo</dc:creator>
				<category><![CDATA[OTHER GAAP]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/?p=2042</guid>
		<description><![CDATA[If a company has the ability to choose between accounting for property under AASB 116 Property Plant and Equipment and AASB 140 Investment Property, in which circumstances (if any) do you believe the company would favour using AASB 116 over AASB 140 (or vice versa). Why?


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		<slash:comments>21</slash:comments>
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		<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 ...


Related posts:<ol><li><a href='http://www.ifrslist.com/2008/12/15/fwd-ifrs-list-budget/' rel='bookmark' title='Permanent Link: Budget'>Budget</a></li>
<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>
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		<slash:comments>1</slash:comments>
		</item>
		<item>
		<title>UK&#8217;s ASB AND GAAP</title>
		<link>http://www.ifrslist.com/2008/12/14/uks-asb-and-gaap/</link>
		<comments>http://www.ifrslist.com/2008/12/14/uks-asb-and-gaap/#comments</comments>
		<pubDate>Sun, 14 Dec 2008 18:44:00 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[OTHER GAAP]]></category>
		<category><![CDATA[CIA]]></category>
		<category><![CDATA[GAAP]]></category>
		<category><![CDATA[IFRS]]></category>
		<category><![CDATA[International]]></category>
		<category><![CDATA[REPORT]]></category>
		<category><![CDATA[SEC]]></category>
		<category><![CDATA[TAX]]></category>

		<guid isPermaLink="false">http://www.ifrsforsme.com/share/2008/12/fwd-ifrs-list-reuks-asb-and-gaap/</guid>
		<description><![CDATA[
What measures are being taken by UK&#8217;s ASB to bring UK GAAP into line with international standards?
What are the advantages of a closer international harmonization of accounting olicies for multi national companies and investors?





well Esther the UK leads the path i.e. the UK tax authorities are the only ones in Europe which accept IFRS reporting to the extent that its website http://www.hmrc.gov.uk/ does have a section allocated to differences between IFRS and UK GAAP
I wish in Germany they had the same thing!!!!!
 


suggested answer
investors increasingly make investment decisions on a worldwide ...


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<li><a href='http://www.ifrslist.com/2008/08/27/ifrs-and-debt-covenants/' rel='bookmark' title='Permanent Link: IFRS and Debt Covenants'>IFRS and Debt Covenants</a></li>
<li><a href='http://www.ifrslist.com/2008/08/27/fwd-ifrs-list-please-guide-on-this-2/' rel='bookmark' title='Permanent Link: Please guide on this'>Please guide on this</a></li>
</ol>]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>FIN 48</title>
		<link>http://www.ifrslist.com/2008/08/28/fin-48-us-gaap/</link>
		<comments>http://www.ifrslist.com/2008/08/28/fin-48-us-gaap/#comments</comments>
		<pubDate>Thu, 28 Aug 2008 15:10:00 +0000</pubDate>
		<dc:creator>ifrslist</dc:creator>
				<category><![CDATA[OTHER GAAP]]></category>
		<category><![CDATA[FIN 48]]></category>
		<category><![CDATA[US GAAP]]></category>

		<guid isPermaLink="false">http://ifrslist.wordpress.com/2008/08/28/re-ifrs-list-fin-48/</guid>
		<description><![CDATA[
Hi there,
 
I am looking for any guidance, material or websites etc on FIN 48 under the US GAAPs. Can anyone provide the same?
 
Best regards,
 



Dear Qaiser,
N 48 gives specific guidance on reserves for uncertain tax reserves in terms of measurement and disclosure.  Changes in FIN 48 positions will ultimately affect the overall company effective tax rate.  For more details, see:
http://www.taxstream.net/company/fin48article.shtml
Russell





Related posts:Minority Interest



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