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Capitalization of Visa Charges

Dear All Greeting In UAE work visa would be for 3 years and cost would be paid by the employer and in my company it is practice to debit as administration expense. Employees must has to complete 3 years and if he/she leave the job prior to three years he has to pay back the [...]

By |December 15th, 2008|IFRS|0 Comments

Exceptional Items vs. Extraordinary Items

Any one please clarify me this.... Hari Hi Team, Will any one clarify the difference between Exceptional Items & Extraordinary Items? With reference to IFRS what is the disclosure policy for the both. Thanks & Regards, Hari Hi Hari, to my understanding according to IAS 1 there was for several years the possibility to show [...]

By |December 15th, 2008|IFRS|3 Comments

Where can I find pdf copy of US GAAP and US GAAP APB?

Do anyone know where I can download copy of US GAAP and US GAAP APB? Thanks Dessanti for your answer Our position is less than 1%, we bought in the active market Euro a little position to speculate in market price. The IAS 39 don't include equity investment as applicable financial asset to recognized the [...]

By |December 15th, 2008|LOCAL GAAP vs IFRS|0 Comments

Difference between UK GAAP and IFRS

Dear all, Where could I find the latest IFRS - UK GAAP comparison? Thanks! Regards, Grace in the pwc website it is free of charge downloadable in PDF http://www.iasplus.com/country/compare.htm

By |December 15th, 2008|LOCAL GAAP vs IFRS|0 Comments

Impairment Goodwill

Por favor podría alguien indicarme en donde puedo encontrar información sobre metodologías para la medición del deterioro del Goodwill. Sería Adecuado usar multiplos como base para su medición. Please could someone tell me where can I find inform...

By |December 14th, 2008|AUDIT, CONSOLIDATION, DOCUMENTS, IAS 36, IFRS|0 Comments

Capitalization of WIP

Hello,   If a company asks a third party to construct a fixed asset and at the end of the year, the fixed asset is not complete, but you have a statement of the costs incurred, would you capitalize the costs incurred under Construction in Progress with counterpart in accruals. Or would you record an entry [...]

By |December 14th, 2008|IAS 2|1 Comment

DIFFERENCES BETWEEN THE IFRS AND IAS

What are the diferences between the two accounting policies? IAS was in use before the introduction of IFRS. With effect from the introduction of IFRS, only IAS before the introduction of IFRS is stil in use. Any other international standard that will be issued will now be IFRS but not IAS.   Femi In my view except [...]

By |December 14th, 2008|IFRS|0 Comments

IFRS India

Hi, I am a Chartered Accountant in India and am interested in learning IFRS. Can somebody tell me whether there is any institution through whom I can do some formal course like diploma on IFRS. Else how does one upgrade himself to know more about IFRS. This being one of the big oppurtunity to grab in [...]

By |December 14th, 2008|IFRS|1 Comment

Download IAS

  Anyone who knows where is to download IAS or other downloadable  standards??   […]

By |August 28th, 2008|OTHER|0 Comments

IFRS – Project Management

Hello all! We are currently assessing the impact of converting from our local GAAP to IFRS to prepare for a 2011 conversion. In this first diagnostic step, we hope to capture IFRS issues by account line item, divided into 4 main categories; accounting impact(disclosure and gap), system impact, business impact and people impact. (i.e. what [...]

By |August 28th, 2008|IFRS|0 Comments

Cash/tax

Hi all! Can you tell me the journal entry of this prblem... Goods sold Rs.10000 Discount on cash payment 5%  Add tax 4% Plz journalize it! Sales                    10.000 Credit Sales discounts          500 Debit Tax payable               380  Credit Cash                      9.880 Debit Is this IFRS related? Or is this an accounting course exercise? Cagri Gurses wrote: Agree [...]

By |August 28th, 2008|IFRS|0 Comments

Internal Auditing

Dear all, Could someone help me with guidelines on setting up an internal audit department which none existed before.   Or refer me to the necessary IAS Many Thanks     Kindly visit www.theiia.org You could download the IIA standards/frameworks and other materials/guidance or professional help you will need.     Dear James, I would be [...]

By |August 28th, 2008|IFRS|0 Comments

Taxation of Shares

Hi all,   whether intraday sale of shares is taxable as speculation business income or Business income for the financial year 2006-2007?   regards, sudhakaran Hi Sudha, In Indian context it is short term capital gain and it will come under the head capital gains. Debashish Hi Sudha,   your question for Its Speculation Business as you [...]

By |August 28th, 2008|IFRS|0 Comments

Assistance for Auditing

Hi, How best can I carry out internal auditing in a non-profit making organization? I am  just newly employed after completion of my study and earning a Bachelor degree in Business Administration and Management What is your level? Are you a fieldwork auditor or are you in charge of a function?   Visit www.auditnet.org I [...]

By |August 28th, 2008|IFRS|0 Comments

IFRS!

Hi all, I wanted complete set of IFRS Literature.If anyone of you have a  softcopy of it,then please forward it to me.Or else,if you have any idea about any site which provides the same,even that will help me. Thanks Rekha   You can check this website;   www.iasplus.com     Generally it is paid publication   [...]

By |August 28th, 2008|IFRS|0 Comments

Please guide on this

Hi all! I am a young chartered accountant from India presently working in a reputed engineering company at Baroda, India. In the long run I plan to start a consulting firm focused on IFRS implementation and compliance. In the medium term I plan to get an international exposure particularly in South East Asian countries like Singapore, [...]

By |August 27th, 2008|IFRS|0 Comments

IFRS Implementation Support

Good Day, I am a semi-retired accounting professional with 14 years of consulting experience in IT and securities settlement systems and 15 years of industry experience principally in the financial services sector (banking, trust and investment dealers).  In order to continue to be productive, at least on a part-time basis, I am interested in acquiring [...]

By |August 27th, 2008|IFRS|0 Comments

Job Interview

I need some help, I just moved to London, and I am looking for a job but I found out that the interviews are very tough. I am from Mexico, I have worked for Citigroup in Madrid over the last three years. Sometimes I don't know how to answer the question....How would I describe my [...]

By |August 27th, 2008|IFRS|0 Comments

Fwd: [IFRS List] IFRS 7 disclosures

Forwarded conversationSubject: [IFRS List] IFRS 7 disclosures------------------------ From: Sandeep Cardoza <cardoza_sandeep@yahoo.co.in>Date: Sun, Oct 28, 2007 at 9:04 AM To: ifrs@ifrslist.comHello there   i am new to the group !!   I work for a trading company and was wonder what a re new disclosures need to made to complie with IFRS 7 as we dont [...]

By |August 27th, 2008|IFRS|0 Comments