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	<title>IFRS LIST.com &#187; OTHER</title>
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	<link>http://www.ifrslist.com</link>
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		<item>
		<title>free lance IFRS instructor on Oil &amp;Gas needed</title>
		<link>http://www.ifrslist.com/2010/12/04/free-lance-ifrs-instructor-on-oil-gas-needed/</link>
		<comments>http://www.ifrslist.com/2010/12/04/free-lance-ifrs-instructor-on-oil-gas-needed/#comments</comments>
		<pubDate>Sat, 04 Dec 2010 15:23:13 +0000</pubDate>
		<dc:creator>Eben</dc:creator>
				<category><![CDATA[OTHER]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/?p=2598</guid>
		<description><![CDATA[We need a free lance IFRS oil &#038; Gas expert to be part of this event- IFRS Oil &#038; Gas workshop Accra. Bestwestern hotel Accra. december 14th to 17th. organised by Nigerian firm Stransact Partners. contact: eben.akinyemi@stransact.netIFRS for Oil ...


Related posts:<ol><li><a href='http://www.ifrslist.com/2010/10/16/ifrs-for-oil-gas-accra-ghana-2/' rel='bookmark' title='Permanent Link: IFRS for Oil &#038; Gas, Accra, Ghana'>IFRS for Oil &#038; Gas, Accra, Ghana</a></li>
<li><a href='http://www.ifrslist.com/2011/08/04/urgent-ifrs-trainer-needed/' rel='bookmark' title='Permanent Link: URGENT:  IFRS trainer needed!'>URGENT:  IFRS trainer needed!</a></li>
<li><a href='http://www.ifrslist.com/events/2011/11/24/iaseminars-course-1552-ifrs-adoption-and-implementation-in-nigeria-2-days-london/' rel='bookmark' title='Permanent Link: IASeminars Course 1552: IFRS Adoption and Implementation in Nigeria – London – 22th February 2012 (2 days)'>IASeminars Course 1552: IFRS Adoption and Implementation in Nigeria – London – 22th February 2012 (2 days)</a></li>
</ol>]]></description>
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		<slash:comments>1</slash:comments>
		</item>
		<item>
		<title>Tools ‹ IFRS LIST.COM – The online community about IAS IFRS, Accounting and Auditing — WordPress</title>
		<link>http://www.ifrslist.com/2010/11/13/tools-%E2%80%B9-ifrs-list-com-%E2%80%93-the-online-community-about-ias-ifrs-accounting-and-auditing-%E2%80%94-wordpress/</link>
		<comments>http://www.ifrslist.com/2010/11/13/tools-%E2%80%B9-ifrs-list-com-%E2%80%93-the-online-community-about-ias-ifrs-accounting-and-auditing-%E2%80%94-wordpress/#comments</comments>
		<pubDate>Sat, 13 Nov 2010 06:29:58 +0000</pubDate>
		<dc:creator>riyer0018</dc:creator>
				<category><![CDATA[ASIA]]></category>
		<category><![CDATA[AUDIT]]></category>
		<category><![CDATA[BOOKS & RESOURCES]]></category>
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		<category><![CDATA[IFRS]]></category>
		<category><![CDATA[OTHER]]></category>
		<category><![CDATA[OTHER IFRS]]></category>
		<category><![CDATA[TRAINING]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/?p=2532</guid>
		<description><![CDATA[Tools ‹ IFRS LIST.COM – The online community about IAS IFRS, Accounting and Auditing — WordPress.



Related posts:IFRS: a help or a headache? Apply for MSc in Accounting and Control in Amsterdam
Request for auditing standard
Assistance for Audit...


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<li><a href='http://www.ifrslist.com/2010/02/26/ifrs-a-help-or-a-headache-apply-for-msc-in-accounting-and-control-in-amsterdam/' rel='bookmark' title='Permanent Link: IFRS: a help or a headache? Apply for MSc in Accounting and Control in Amsterdam'>IFRS: a help or a headache? Apply for MSc in Accounting and Control in Amsterdam</a></li>
<li><a href='http://www.ifrslist.com/2009/06/13/option-accounting-entries/' rel='bookmark' title='Permanent Link: Option Accounting Entries'>Option Accounting Entries</a></li>
</ol>]]></description>
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		<slash:comments>0</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>
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		<slash:comments>1</slash:comments>
		</item>
		<item>
		<title>Costing Method</title>
		<link>http://www.ifrslist.com/2009/05/12/costing-method/</link>
		<comments>http://www.ifrslist.com/2009/05/12/costing-method/#comments</comments>
		<pubDate>Tue, 12 May 2009 10:43:28 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[OTHER]]></category>
		<category><![CDATA[COSTING METHOD]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/?p=1288</guid>
		<description><![CDATA[Respected All,
Can Someone Guide Me about &#8230;. What Are The Major Distinction Points Between Costing Methods:
1 Job Order Costing &#038; Contract Costing;
2 Process Costing &#038; Continuous Costing &#038; Batch Costing
Kindly Also Mention That In Which industry Which Costing Method Is Favourit.
Best Regards 
Naveed


Related posts:Treatment of under/over absorbed overheads
Valuation Method
Separate FS and cost and equity method



Related posts:<ol><li><a href='http://www.ifrslist.com/2009/02/28/treatment-of-underover-absorbed-overheads/' rel='bookmark' title='Permanent Link: Treatment of under/over absorbed overheads'>Treatment of under/over absorbed overheads</a></li>
<li><a href='http://www.ifrslist.com/2008/12/15/valuation-method/' rel='bookmark' title='Permanent Link: Valuation Method'>Valuation Method</a></li>
<li><a href='http://www.ifrslist.com/2008/08/28/re-ifrs-list-separate-fs-and-cost-and-equity-method/' rel='bookmark' title='Permanent Link: Separate FS and cost and equity method'>Separate FS and cost and equity method</a></li>
</ol>]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Cash and cash equivalents</title>
		<link>http://www.ifrslist.com/2009/05/09/cash-and-cash-equivalents/</link>
		<comments>http://www.ifrslist.com/2009/05/09/cash-and-cash-equivalents/#comments</comments>
		<pubDate>Sat, 09 May 2009 18:18:27 +0000</pubDate>
		<dc:creator>LDaneti</dc:creator>
				<category><![CDATA[OTHER]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/?p=1284</guid>
		<description><![CDATA[Hi,
1. The accrued interest for a deposit (maturity less than 3 m) is included in &#8220;cash and cash equivalents&#8221; in BS?
2. If yes, the accrued interest (increase/decrease) is not an item in operating cash flow (in order to reconcile the bottom line from cash flow with the first line in balance sheet)?
(I am asking because my auditor request that in BS cash &#38; equiv include accrued interest but in cash flow statements the accrued interest is not included (has a separate line in operating cash flow).
Tks
Luminita


Related posts:Forex translation and cash ...


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<li><a href='http://www.ifrslist.com/2009/10/02/cash-flow-statement-how-to/' rel='bookmark' title='Permanent Link: Cash Flow Statement &#8211; How to'>Cash Flow Statement &#8211; How to</a></li>
<li><a href='http://www.ifrslist.com/2011/09/07/ias-7-statement-of-cash-flows-foreign-exchange-gainslosses/' rel='bookmark' title='Permanent Link: IAS 7- Statement of Cash Flows &amp; Foreign exchange gains/losses'>IAS 7- Statement of Cash Flows &amp; Foreign exchange gains/losses</a></li>
</ol>]]></description>
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		<slash:comments>3</slash:comments>
		</item>
		<item>
		<title>Forex translation and cash flow statement</title>
		<link>http://www.ifrslist.com/2009/05/09/forex-translation-and-cash-flow-statement/</link>
		<comments>http://www.ifrslist.com/2009/05/09/forex-translation-and-cash-flow-statement/#comments</comments>
		<pubDate>Sat, 09 May 2009 16:58:12 +0000</pubDate>
		<dc:creator>LDaneti</dc:creator>
				<category><![CDATA[OTHER]]></category>
		<category><![CDATA[CASH FLOW STATEMENT]]></category>
		<category><![CDATA[FOREIGN CURRENCY]]></category>
		<category><![CDATA[IAS 21]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/?p=1282</guid>
		<description><![CDATA[
Dear all,
I have to translate the financial statements from local currency (not a hyperinflationary economy) in EUR according IAS 21 (EUR is presentation currency) for a stand-alone company (no consolidation needed) for the first year of activity (no openings).
Income statement is translated at the average exchange rates (sum of each month separately).
Balance sheet is translated at the closing rate (end-of-the-year exchange rate) for all items (including fixed assets and equity).
First case:
The equity contains the net profit/loss (already translated at the average exchange rates). To obtain the balance it result a “translation ...


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<li><a href='http://www.ifrslist.com/2009/04/20/cash-flow-statement-2/' rel='bookmark' title='Permanent Link: Cash Flow Statement'>Cash Flow Statement</a></li>
<li><a href='http://www.ifrslist.com/2009/10/02/cash-flow-statement-how-to/' rel='bookmark' title='Permanent Link: Cash Flow Statement &#8211; How to'>Cash Flow Statement &#8211; How to</a></li>
</ol>]]></description>
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		<slash:comments>3</slash:comments>
		</item>
		<item>
		<title>Foreign currency translation issue</title>
		<link>http://www.ifrslist.com/2009/04/30/foreign-currency-translation-issue/</link>
		<comments>http://www.ifrslist.com/2009/04/30/foreign-currency-translation-issue/#comments</comments>
		<pubDate>Thu, 30 Apr 2009 07:11:20 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[OTHER]]></category>
		<category><![CDATA[FOREIGN CURRENCY]]></category>
		<category><![CDATA[IAS 21]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/?p=1279</guid>
		<description><![CDATA[Dear Colleagues,
I have a practical case regarding the subject for a not-for profit organization based in USA having operations in several African countries.Most of functional currencies of the field operations are their respective local currencies (Neither USD nor hyper Inflationary).Funds are advanced to these places from HQ periodically and will be converted to the functional currency for operational and regulatory reason. At the end of the year, Its field offices prepare financial statement on local currencies.The translation to reporting currency becomes difficult for those field office banks don&#8217;t have Ask price for USD, it doesn&#8217;t ...


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<li><a href='http://www.ifrslist.com/2008/08/28/foreign-currency/' rel='bookmark' title='Permanent Link: Foreign Currency'>Foreign Currency</a></li>
<li><a href='http://www.ifrslist.com/2010/03/10/exchange-difference-on-advance-received-for-issue-of-shares/' rel='bookmark' title='Permanent Link: Exchange difference on advance received for issue of shares'>Exchange difference on advance received for issue of shares</a></li>
</ol>]]></description>
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		<slash:comments>5</slash:comments>
		</item>
		<item>
		<title>Income Statement</title>
		<link>http://www.ifrslist.com/2009/04/21/income-statement/</link>
		<comments>http://www.ifrslist.com/2009/04/21/income-statement/#comments</comments>
		<pubDate>Tue, 21 Apr 2009 07:57:28 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[OTHER]]></category>
		<category><![CDATA[INCOME STATEMENT]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/?p=1261</guid>
		<description><![CDATA[Dear Group members
Please advice me on the following
Does the company need to prepare the income statement, even if it has not yet started its main operation ?
Thanking you in advance
Suraj 


Related posts:IAS 39 &#038; IFRS 7
Lease Income Recognition
IFRS Classification in Income Statement



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<li><a href='http://www.ifrslist.com/2010/10/15/lease-income-recognition/' rel='bookmark' title='Permanent Link: Lease Income Recognition'>Lease Income Recognition</a></li>
<li><a href='http://www.ifrslist.com/2010/08/23/category/' rel='bookmark' title='Permanent Link: IFRS Classification in Income Statement'>IFRS Classification in Income Statement</a></li>
</ol>]]></description>
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		<slash:comments>2</slash:comments>
		</item>
		<item>
		<title>Joint Venture Accounting</title>
		<link>http://www.ifrslist.com/2009/03/11/joint-venture-accounting/</link>
		<comments>http://www.ifrslist.com/2009/03/11/joint-venture-accounting/#comments</comments>
		<pubDate>Wed, 11 Mar 2009 10:09:19 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[OTHER]]></category>
		<category><![CDATA[ACCOUNTING]]></category>
		<category><![CDATA[DISCOUNTINUED OPERATION]]></category>
		<category><![CDATA[IFRS 5]]></category>
		<category><![CDATA[JOINT VENTURE]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/?p=1218</guid>
		<description><![CDATA[Dear Experts,
A Parent Company
B Subsidiary of parent company
C Joint Venture company  :  Share capital
                                         Accumulated losses 
B has adopted equity accounting to book the loss or profit of C.
C is under liquidation in next year and net assets distributed in JV partners.
How to book liquidation entries in the ...


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<li><a href='http://www.ifrslist.com/2009/07/13/purchase-shareholding-in-joint-venture-from-a-joint-venture/' rel='bookmark' title='Permanent Link: Purchase shareholding in joint venture from a joint venture'>Purchase shareholding in joint venture from a joint venture</a></li>
<li><a href='http://www.ifrslist.com/2009/05/27/ias-8-ccounting-policies-changes-in-accounting-estimates-and-errors/' rel='bookmark' title='Permanent Link: IAS 8 &#8211; ACCOUNTING POLICIES, CHANGES IN ACCOUNTING ESTIMATES AND ERRORS'>IAS 8 &#8211; ACCOUNTING POLICIES, CHANGES IN ACCOUNTING ESTIMATES AND ERRORS</a></li>
</ol>]]></description>
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		<slash:comments>1</slash:comments>
		</item>
		<item>
		<title>Going Concern Sale</title>
		<link>http://www.ifrslist.com/2009/02/26/going-concern-sale/</link>
		<comments>http://www.ifrslist.com/2009/02/26/going-concern-sale/#comments</comments>
		<pubDate>Thu, 26 Feb 2009 22:32:21 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[OTHER]]></category>
		<category><![CDATA[GOING CONCERN]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/?p=1188</guid>
		<description><![CDATA[Hi all,
I have converted a Trading as into a CC, and want to sell the assets of the Trading as to the CC.
We need to notify Ministry of Finance about the “going concern” sale within 21 days, and they may then zero rate the VAT for the sales transaction.  Both the trading as and CC is registered for VAT.
I have prepared the transactions for the “going concern sale”; can someone tell me if the entries are correct?
Going Concern Sale from T/A to CC
TRADING AS
DR &#8211; Creditors    ...


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<li><a href='http://www.ifrslist.com/2008/08/28/contingent-liability/' rel='bookmark' title='Permanent Link: Contingent Liabilities'>Contingent Liabilities</a></li>
</ol>]]></description>
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		<slash:comments>2</slash:comments>
		</item>
		<item>
		<title>Not-for-profit organizations</title>
		<link>http://www.ifrslist.com/2008/12/15/not-for-profit-organizations/</link>
		<comments>http://www.ifrslist.com/2008/12/15/not-for-profit-organizations/#comments</comments>
		<pubDate>Sun, 14 Dec 2008 22:22:00 +0000</pubDate>
		<dc:creator>ifrslist</dc:creator>
				<category><![CDATA[OTHER]]></category>
		<category><![CDATA[AUDIT]]></category>
		<category><![CDATA[CIA]]></category>
		<category><![CDATA[FINANCIAL INSTRUMENTS]]></category>
		<category><![CDATA[GAAP]]></category>
		<category><![CDATA[IAS]]></category>
		<category><![CDATA[IAS 1]]></category>
		<category><![CDATA[IFRS]]></category>
		<category><![CDATA[INTERESTS]]></category>
		<category><![CDATA[INTERNAL CONTROL]]></category>
		<category><![CDATA[INVESTMENTS]]></category>
		<category><![CDATA[PPE]]></category>
		<category><![CDATA[PROJECT]]></category>
		<category><![CDATA[SHARE]]></category>
		<category><![CDATA[TAX]]></category>

		<guid isPermaLink="false">http://www.ifrsforsme.com/share/2008/12/fwd-ifrs-list-not-for-profit-organizations/</guid>
		<description><![CDATA[In Canada, public companies and financial institutions (generally)
will be adopting IFRS in 2011. Private companies will have the choice
between IFRS and or local Canadian standards specifically for them. It
has not been announce yet what will happen with &#8220;Not-for-profit&#8221;
organizations (generally charities), but it seems likely they will
also have a choice between IFRS and local Canadian standards designed
specifically for not-for-profit organizations (essentially the private
company accounting standards with some extras/exceptions).
Can I ask what happens in other countries that are using (or adopting)
IFRS? Do private companies have a choice to adopt IFRS, are there
local ...


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<li><a href='http://www.ifrslist.com/2008/08/27/fwd-ifrs-list-standards-for-smesnot-for-profit-organizations/' rel='bookmark' title='Permanent Link: Fwd: [IFRS List] standards for sme&#8217;s:not for profit organizations'>Fwd: [IFRS List] standards for sme&#8217;s:not for profit organizations</a></li>
<li><a href='http://www.ifrslist.com/2008/12/14/non-profit-organizations/' rel='bookmark' title='Permanent Link: Non-Profit Organizations'>Non-Profit Organizations</a></li>
</ol>]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Accounting for telecomunication company</title>
		<link>http://www.ifrslist.com/2008/12/15/fwd-ifrs-list-accounting-for-telecomunication-company/</link>
		<comments>http://www.ifrslist.com/2008/12/15/fwd-ifrs-list-accounting-for-telecomunication-company/#comments</comments>
		<pubDate>Sun, 14 Dec 2008 22:21:00 +0000</pubDate>
		<dc:creator>ifrslist</dc:creator>
				<category><![CDATA[OTHER]]></category>
		<category><![CDATA[CIA]]></category>
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		<description><![CDATA[Dear all,
I need your suggestion.
Hmm&#8230; I just already join as a DETASERING in a NEW telecomunication
company, a subsidiary of my previous company. Just for your
information, the holding company is a company that related to supply
gas energy.
We couldn&#8217;t adopt an accounting polcies from the holding. So, I must
try to make some accounting policies that implicable dan suitable for
this new company. Is there someone could help me to give an
information about accounting treatment for this company? Is there
special principt or regulation about telecomunication. Oyash, we have
a plan to sale in a wholesale? ...


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<li><a href='http://www.ifrslist.com/2008/08/28/re-re-ifrs-list-fw-deemed-sale-of-subsidiary/' rel='bookmark' title='Permanent Link: Deemed sale of subsidiary'>Deemed sale of subsidiary</a></li>
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		</item>
		<item>
		<title>Company/ business valuation</title>
		<link>http://www.ifrslist.com/2008/12/15/company-business-valuation/</link>
		<comments>http://www.ifrslist.com/2008/12/15/company-business-valuation/#comments</comments>
		<pubDate>Sun, 14 Dec 2008 22:16:00 +0000</pubDate>
		<dc:creator>ifrslist</dc:creator>
				<category><![CDATA[OTHER]]></category>
		<category><![CDATA[AICPA]]></category>
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		<guid isPermaLink="false">http://www.ifrsforsme.com/share/2008/12/fwd-ifrs-list-company-business-valuation/</guid>
		<description><![CDATA[i need different methods of valuing a company both quoted and unquoted
companies. Detailed note and explanations would be appreciated please.Deji.


Appropriate method would be weighted average cost.
Best Regards,
Hemant


Hi,
Can any body tell me how to go for valuation of closing stock of tools
&#38; sapres of various machinery parts?
Thanks
&#8211;
PANKAJ


AICPA has issued a standard on valuation services&#8230;that is quite informative.
Regards
RV
you may get through this link below &#8230;.caution&#8230;abide by its
conditions&#8230;copyright et al.
http://fvs.aicpa.org/NR/rdonlyres/672E1DD4-2304-47CA-8F34-8C5AA64CB008/0/SSVS_Full_Version.pdf


Related posts:Fwd: [IFRS List] Basis for Valuation of closing stock.
Infoline Presents: Central London, Complex &#38; Illiquid Assets Valuation and Hedge Accounting, March 2011
Accounting for ...


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<li><a href='http://www.ifrslist.com/events/2011/03/15/infoline-presents-central-london-complex-illiquid-assets-valuation-and-hedge-accounting-march-2011/' rel='bookmark' title='Permanent Link: Infoline Presents: Central London, Complex &amp; Illiquid Assets Valuation and Hedge Accounting, March 2011'>Infoline Presents: Central London, Complex &amp; Illiquid Assets Valuation and Hedge Accounting, March 2011</a></li>
<li><a href='http://www.ifrslist.com/2008/12/15/fwd-ifrs-list-accounting-for-telecomunication-company/' rel='bookmark' title='Permanent Link: Accounting for telecomunication company'>Accounting for telecomunication company</a></li>
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		</item>
		<item>
		<title>Budget</title>
		<link>http://www.ifrslist.com/2008/12/15/fwd-ifrs-list-budget/</link>
		<comments>http://www.ifrslist.com/2008/12/15/fwd-ifrs-list-budget/#comments</comments>
		<pubDate>Sun, 14 Dec 2008 22:28:00 +0000</pubDate>
		<dc:creator>ifrslist</dc:creator>
				<category><![CDATA[AUDIT]]></category>
		<category><![CDATA[IFRS]]></category>
		<category><![CDATA[OTHER]]></category>
		<category><![CDATA[TAX]]></category>
		<category><![CDATA[BUDGET]]></category>
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		<category><![CDATA[DISCLOSURE]]></category>
		<category><![CDATA[EQUITY]]></category>
		<category><![CDATA[EXPENSES]]></category>
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		<category><![CDATA[IAS 37]]></category>
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		<guid isPermaLink="false">http://www.ifrsforsme.com/share/2008/12/fwd-ifrs-list-budget/</guid>
		<description><![CDATA[Dear All
 
Can any body tell me that is budget only for expenses or can be for Asset, liabilities and income also. My openion is it can be for all (Asset, liability, Expense and income). Please help me according to the IAS/IFRS.
&#8211;
Best regard...


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<li><a href='http://www.ifrslist.com/2008/12/15/fwd-ifrs-list-date-of-comercial-production/' rel='bookmark' title='Permanent Link: Date of comercial production'>Date of comercial production</a></li>
</ol>]]></description>
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		</item>
		<item>
		<title>Companies Act 1985 Query</title>
		<link>http://www.ifrslist.com/2008/08/28/companies-act-1985-query/</link>
		<comments>http://www.ifrslist.com/2008/08/28/companies-act-1985-query/#comments</comments>
		<pubDate>Thu, 28 Aug 2008 15:25:00 +0000</pubDate>
		<dc:creator>ifrslist</dc:creator>
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		<category><![CDATA[COMPANIES ACT 1985]]></category>

		<guid isPermaLink="false">http://ifrslist.wordpress.com/2008/08/28/re-ifrs-list-companies-act-1985-query/</guid>
		<description><![CDATA[Hello all,
I wanted to find out whether the introduction of the Companies Act 2006 should replace the following statutory paragraph on non-trading accounts filed with companies house.  The paragraph reads as follows:-
&#8220;The directors consider that the company is entitled to exemption from the requirement to have an audit under the provisions of section 249A(1) of the Companies Act 1985. No notice has been deposited under section 249B(2) of the Companies Act 1985. Shareholders holding 10% or more of the nominal value of the company&#8217;s issued share capital have not issued ...


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<li><a href='http://www.ifrslist.com/2008/08/28/deferred-tax-calculation/' rel='bookmark' title='Permanent Link: Deferred Tax calculation'>Deferred Tax calculation</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>
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		</item>
		<item>
		<title>Budget control</title>
		<link>http://www.ifrslist.com/2008/08/28/budget-control/</link>
		<comments>http://www.ifrslist.com/2008/08/28/budget-control/#comments</comments>
		<pubDate>Thu, 28 Aug 2008 15:22:00 +0000</pubDate>
		<dc:creator>ifrslist</dc:creator>
				<category><![CDATA[IFRS]]></category>
		<category><![CDATA[OTHER]]></category>
		<category><![CDATA[BUDGET]]></category>

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		<description><![CDATA[What is the different between budget control and budgetary controls 



million thanks 


Dear Sandeep,
 
All costs directly related to software development can be capitalised including salary and travelling expenses provided it meets the recognition criteria as per standard on Intangible Assets. 




hello friends,
 
Our company is under going major software up-gradation and the implementation is only schedule on 1-1-09. Need help to relate which IFRS standard i should be referring to as far as capitalisation is concerned.  Can expenses like Travel cost should be capitalised as the software is upgraded developed offshore.
 
would appreciate your inputs.
 
Cheers,
 Sandeep 
Dear Friend







 





 





A Budget









· Is ...


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<li><a href='http://www.ifrslist.com/2008/12/15/cost-accounting-and-software/' rel='bookmark' title='Permanent Link: Cost Accounting and Software'>Cost Accounting and Software</a></li>
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		</item>
		<item>
		<title>EPF</title>
		<link>http://www.ifrslist.com/2008/08/28/epf/</link>
		<comments>http://www.ifrslist.com/2008/08/28/epf/#comments</comments>
		<pubDate>Thu, 28 Aug 2008 15:12:00 +0000</pubDate>
		<dc:creator>ifrslist</dc:creator>
				<category><![CDATA[OTHER]]></category>
		<category><![CDATA[EPF]]></category>

		<guid isPermaLink="false">http://ifrslist.wordpress.com/2008/08/28/re-ifrs-list-epf/</guid>
		<description><![CDATA[
I&#8217;m looking for the meaning of the acronym EPF, the context is auditing. Could &#8220;error propagation factor&#8221; be correct?
Kind regards,
 
 



 






Acronym
Definition


EPF
Earth Preservation Fund


EPF
Eclipse Process Framework (Java open source framework)


EPF
Ecole Polytechnique Federal (Federal Polytechnical School, Switzerland)


EPF
Educational Publishing Foundation


EPF
Emergency Plant Facilities


EPF
Employee Performance File


EPF
Employees Provident Fund (Malaysia)


EPF
Employment Policy Foundation


EPF
Engineering, Procurement and Fabrication


EPF
Ensuring Positive Futures (UK)


EPF
Environmental Planning Function


EPF
Epidemiological Flight


EPF
Eritrean Public Forum (Eritrea)


EPF
Error Propagation Factor


EPF
Established Programs Financing (Canada)


EPF
Estates Project Force (Church of Scientology)


EPF
Europäische Psychoanalytische Föderation (European Psycho-Analytical Federation)


EPF
European Panel Federation


EPF
European Patients&#8217; Forum


EPF
European Powerlifting Federation


EPF
European Psycho-Analytical Federation


EPF
Exploitation Product Data File



 
Maybe something would fit?
Regards,
Anna


 





The acronym EPF stands for ...


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		<item>
		<title>Group accounting manual</title>
		<link>http://www.ifrslist.com/2008/08/28/re-ifrs-list-group-accounting-manual/</link>
		<comments>http://www.ifrslist.com/2008/08/28/re-ifrs-list-group-accounting-manual/#comments</comments>
		<pubDate>Thu, 28 Aug 2008 15:10:00 +0000</pubDate>
		<dc:creator>ifrslist</dc:creator>
				<category><![CDATA[OTHER]]></category>
		<category><![CDATA[ACCOUNTING MANUAL]]></category>

		<guid isPermaLink="false">http://ifrslist.wordpress.com/2008/08/28/re-ifrs-list-group-accounting-manual/</guid>
		<description><![CDATA[Hi all,
I have to update our Group accounting manual. The latest update was done in November 2006.
My goal is to make sure that our group accounting policies are conducted in respect of IFRS.
I have to update our policies and to implement new policies in accordance to the new rules implemented since then.
Can you lease advice on the best way to tackle this task? I will be very thankful for any guidance, templates, links or suggestions.
Best regards
Hi Adil,




Not sure you realize the task taken on! Only way to complete this is ...


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<li><a href='http://www.ifrslist.com/events/2011/10/14/ifrs-group-accounting-conference-2011-6th-december-2011-london-3/' rel='bookmark' title='Permanent Link: IFRS Group Accounting Conference 2011 – 6th December 2011 – London'>IFRS Group Accounting Conference 2011 – 6th December 2011 – London</a></li>
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		</item>
		<item>
		<title>Internal Rate of Return (IRR)</title>
		<link>http://www.ifrslist.com/2008/08/28/internal-rate-of-return-irr/</link>
		<comments>http://www.ifrslist.com/2008/08/28/internal-rate-of-return-irr/#comments</comments>
		<pubDate>Thu, 28 Aug 2008 15:09:00 +0000</pubDate>
		<dc:creator>ifrslist</dc:creator>
				<category><![CDATA[OTHER]]></category>
		<category><![CDATA[INTERNAL RATE OF RETURN]]></category>
		<category><![CDATA[IRR]]></category>
		<category><![CDATA[PERFORMANCE INDEX]]></category>

		<guid isPermaLink="false">http://ifrslist.wordpress.com/2008/08/28/re-ifrs-list-internal-rate-of-return-irr/</guid>
		<description><![CDATA[For Example:
A ) In Jan-2008 We have Invested 100,000,000 $ for that 50% (50,000,000) we took a loan from financial institution and 50% (50,000,000) we invest from our capital.
B) Rate of interest for borrowing (50,000,000) is 8% flat yearly.
C) We need to pay extra (cost) of $ 1,000,000 for incurring cost monthly.
C) We sold out this investment in 120,000,000. in June-2008.
Can anybody guide me to calculate IRR (Internal Rate of Interest).
Also convey with if you have any easy example/function/theory.
Best Regards,
Zakariyya

Dear Zakariyya,
Between January 2008 and June 2008 you registered some cash ...


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<li><a href='http://www.ifrslist.com/2009/09/13/conversion-of-foreign-currency-expenses-with-local-currency/' rel='bookmark' title='Permanent Link: Conversion of foreign currency expenses with local currency'>Conversion of foreign currency expenses with local currency</a></li>
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		</item>
		<item>
		<title>Download IAS</title>
		<link>http://www.ifrslist.com/2008/08/28/download-ias/</link>
		<comments>http://www.ifrslist.com/2008/08/28/download-ias/#comments</comments>
		<pubDate>Thu, 28 Aug 2008 14:42:00 +0000</pubDate>
		<dc:creator>ifrslist</dc:creator>
				<category><![CDATA[OTHER]]></category>
		<category><![CDATA[DOWNLOAD]]></category>
		<category><![CDATA[IAS]]></category>

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		<description><![CDATA[ 
Anyone who knows where is to download IAS or other downloadable  standards??
 




http://www.ccdg.gov.sg/frs/index.htm
 
See this link for IFRS/IAS as implemented in Singapore, the text is the same as for IFRS only since it is for Singapore only the international has been dropped.
 Henk 
Hi, 

 


I find a lot of information on the big 4 web-sites.
I can recommend PWC:
http://www.pwc.com/lu/eng/challenges/ifrs_publications.html
and Deloitte
http://www.iasplus.com/index.htm
Best regards,
Jeppe




Related posts:IFRS Distance Learning: Download module one for free
Electronic version of full IFRSs and IASs
Sri Lanka, Mauritius and Singapore



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