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As a direct result of the accession into EU, IFRSs have been introduced in Slovakia as a framework for compilation of separate financial statements of various businesses since 2006. Because of traditi...
This article looks at the very intricate and highly contentious issue of internally generated intangible assets as presented in the financial statements prepared under IFRS, with a special focus on re...
IFAC's Financial Statements are prepared in accordance with International Public Sector Accounting Standards® (IPSASs®) and include an independent auditor’s report. Notable in the 2014 Finan...
IFAC's Financial Statements are prepared in accordance with International Public Sector Accounting Standards (IPSASs) and include an independent auditor’s report. Notable in the 2013 Financial Stateme...
The IAS Regulation published in 2002 has enabled companies to prepare their annual accounts in conformity with IFRS. Since its adoption, a number of practical concerns have arisen in Europe in the...
The objective of the session is to discuss the role of separate financial statements and the challenges that arise in practice to those who use separate financial statements.
IPPF’s total income from governments, foundations and other sources rose by US$17.1 million between 2011 and 2012, an increase of 13%.IPPF workstowards a world where women, men and young people everyw...
We examine the financial reporting practices of small privately held businesses that are not subject to SEC regulation. Specifically, we determine the factors associated with the production and use of...
The Financial Accounting Standards Board (FASB) (2010) proposes that all financial instruments be measured at fair value in the financial statements. This commentary provides one Board member's reason...
The Financial Statements for 2011 include an executive summary, the report of the Governing Council, the report of the independent auditors, details of IPPF's finances, balance sheets and cash flow st...

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