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IAS 1 Presentation of Financial Statements - IFRS - Home

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IAS 1 Presentation of Financial Statements - IFRS - Home

Revenue from construction contracts is accounted for in accordance with IAS 11 Construction Contracts. Introduction © IFRS Foundation. 30 Cannon Street | London EC4M 6XH | UK. ... Questions or comments? Expressions of individual views . by members of the IASB and .

http://www.ifrs.org/Use-around-the-world/Education/Documents/Framework-based%20teaching%20presentations/6.%20%20Reporting%20financial%20performance.pptx

Date added: October 24, 2012 - Views: 102

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Convergence of U.S. GAAP and IFRS - Cal State L.A ...

... IAS 11Construction Contracts) Criteria ... AICPA: recognizes IASB as standard setter Created IFRS.com website Preparing for integration into CPA exam Some questions on CPA exam expected soon Significant Unresolved Issues Non-public companies (i.e., ...

http://instructional1.calstatela.edu/nkim2/ACCT%20495/IFRS-495-teachingmaterial-James_Marianne_sp10.ppt

Date added: November 11, 2012 - Views: 28

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Property Funds - GIFA

... Inventories* IAS 11Construction Contracts* IAS 16 – Property, Plant & Equipment* IAS 40 – Investment Property ... that offset against property value in consolidated financial statements if intention to sell company and not property Questions Guernsey Fund Property Holding Company ...

http://www.gifa.org.gg/FUND-ACCOUNTING-UPDATE-KPMG-191006.ppt

Date added: February 8, 2012 - Views: 14

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Implementing IFRS 2008 Business Combinations – the revised ...

... trying to leave some time at the end for your questions. International Accounting Standards have been around for a long time but the key period for their ... many entities recognise revenue from such contracts using a percentage of completion method based on IAS 11 Construction Contracts.

http://www.iorrm.org.mk/doc/22%20Session_IFRS_%20Update_english_presentation.eng.ppt

Date added: November 12, 2011 - Views: 92

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Slide 1

... answer the following three questions: ... Academic Resource Center Revenue recognition including construction contracts Page * * * * * * * Typical coverage of US GAAP Revenue recognition general guidelines Revenue recognition ... Revenue Recognition IFRS IAS 11, Construction Contracts IAS ...

http://raptor1.bizlab.mtsu.edu/s-drive/JHARRINGTON/6570/Power%20Point%20Slides/IFRS%20Primer%20-%20Ch.%201-6/IAS%2018%20-%20Revenue%20Recognition.ppt

Date added: August 24, 2013 - Views: 7

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Slide 1

... Overview Section 23 combines the topics covered separately in IAS 18 Revenue IAS 11 Construction Contracts The principles in Section 23 are the same as those in IAS 18 and IAS 11 Section 23 includes an Appendix of examples © 2011 IFRS Foundation. ... contracts Questions or comments?

http://siteresources.worldbank.org/EXTCENFINREPREF/Resources/4152117-1275645279412/7127240-1319553837676/1.6_Revenue_version2011_02_ENG.ppt

Date added: November 28, 2013 - Views: 5

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Slide 1

Revenue recognition including construction contracts ... Under US GAAP and IFRS, answer the following three questions: ... Revenue Recognition ASC 905, Software SAB 104, Revenue Recognition IFRS IAS 11, Construction Contracts IAS 18, ...

http://raptor1.bizlab.mtsu.edu/s-drive/JHARRINGTON/6580/Power%20Point%20Slides/E%20&%20Y%20Slides/Revenue_recognition_including_construction_contracts_slides.ppt

Date added: August 26, 2013 - Views: 5

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International Accounting Standard 16 - S. H. Bathiya & Associates

Questions invited or can be subsequently emailed to [email protected] Anand Bathiya – B.Com., ... . _____ IAS 11Construction Contracts, IAS 36 – Impairment of Assets, IAS 38 – Intangible Assets, IFRS 5 ...

http://shbathiya.com/IAS161.ppt

Date added: May 2, 2013 - Views: 45

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BA202: Managerial Accounting - Joel Wagoner, CPA, CMA, CFM, MBA

Insurance Contracts The FASB and IASB are discussing whether “an insurer should measure an insurance ... IAS 18, Revenue, and IAS 11, Construction Contracts, can be difficult to understand and apply to ... IFRS and GAAP Convergence Update Questions: Is the SEC going to require us to ...

http://www.joelwagoner.com/uploads/8/3/0/4/8304039/ifrs_and_gaap_convergence_psu_05_2011.ppt

Date added: May 10, 2014 - Views: 6

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Slide 1

... 50 marks • Variety of objective test questions: multiple choice questions; complete the sentence; calculate a value; ... Issue and redemption of shares, IAS 32 and IAS 39 Construction contracts IAS 11 and IAS 23.

http://www.kpfl4success.com/media/puzzles/cima/CIMA_P7_learning_outcome_overview.ppt

Date added: December 29, 2013 - Views: 2

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Slide 1

IAS No. 11 governs revenue recognition for long-term construction contracts. ... Recognition in Financial Statements: Frequently Asked Questions ... the loss is anticipated and is recorded by a credit to Construction in Progress account. IAS No. 11 governs revenue recognition for ...

http://www.calstatela.edu/faculty/dhossai2/common/resources/Revenue%20Recognition/CH%2005%20Text/Chap005.ppt

Date added: September 10, 2011 - Views: 54

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Consolidated Financial Statements - Saqib Ghafoor

... (as per IAS 27) Class Practice Questions. 29-Jan-11. ... An example of a JCO is the construction of a new housing estate by a number of independent ... The importance of the establishment of a separate entity is that it is able to enter into contracts and raise finance in its ...

http://saqibghafoor.files.wordpress.com/2012/05/07-ias-28-associates-and-ias-31-joint-ventures.pptx

Date added: July 17, 2013 - Views: 15

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None - NYSSCPA

... Recoverable Amount Timing Cash Generating Units Testing Sequence Goodwill Allocation Impairment Losses and Reversals Questions & Answers IAS 36 ... Assets arising from construction contracts (IAS 11) Assets arising from employee benefits (IAS 19) Deferred tax assets (IAS 12 ...

http://www.nysscpa.org/committees/business/presentations/ifrs.ppt

Date added: October 28, 2011 - Views: 50

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IFRS - Intro - Instituut van de Accountants en de ...

Concluding comments and questions. Agenda. Carl Rombaut. CPA. C. Rombaut CPA. Belpairestraat 4 b 2.1. ... Construction contracts (IAS 11) ... Completed contract method allowed for construction type contracts.

http://www.iec-iab.be/nl/leden/Vorming/stagiairs/Documents/2013/IFRS%20-%20Intro%20to%20IFRS%20%20aangepast%20CRB%20-CARL%20ROMBAUT%2016.03.2013.pptx

Date added: May 2, 2013 - Views: 16

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INPO New Plant Deployment Activities - IEEE Entity Web Hosting

... 5 eligible per DOE More Statistics Spent fuel disposal 19 contracts with DOE Fuel removal starts 20 years from 1st refueling ... 00 2002.00 2003.00 2004.00 2005.00 11.60 9.30 8.10 5.00 1.70 1 ... Activities Cont’d Key Construction Lessons Key Construction Lessons Questions? ...

http://www.ewh.ieee.org/r3/atlanta/ias/IEEE_April_2009.ppt

Date added: May 25, 2014 - Views: 4

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Financial Accounting and Accounting Standards - Wiley: Home

IAS 8 does not specifically ... Denson Company has accounted for its income from long-term construction contracts using ... Slide Slide 1 Slide 2 Learning Objectives Slide 4 Slide 5 Slide 6 Slide 7 Slide 8 Slide 9 Slide 10 Slide 11 Slide 12 Slide 13 Slide 14 Slide 15 Slide 16 Slide 17 ...

http://higheredbcs.wiley.com/legacy/college/kieso/0470374942/ppt/ch22.ppt

Date added: September 8, 2011 - Views: 143

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Slide 1

... the SABs also pose a number of revenue recognition questions relating to each of the criteria. ... IAS No. 11 . governs revenue recognition for long-term construction contracts. Like U.S. GAAP, ...

http://instructional1.calstatela.edu/nkim2/ACCT%20495/Acct%20for%20Revenue.pptm

Date added: April 10, 2014 - Views: 8

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Financial Accounting and Accounting Standards

... (IAS 8) does not ... Denson Company has accounted for its income from long-term construction contracts using ... Worksheet Slide 1 Slide 2 Learning Objectives Slide 4 Slide 5 Slide 6 Slide 7 Slide 8 Slide 9 Slide 10 Slide 11 Slide 12 Slide 13 Slide 14 Slide 15 Slide 16 ...

http://www.csb.uncw.edu/people/ivancevichd/Classes/ACG%20302/Powerpoints/ch22.ppt

Date added: November 1, 2011 - Views: 125

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PowerPoint Presentation

construction contracts only when the outcome can be estimated reliably? both b and c? © IFRS Foundation ... Question 11: A potential ... Questions or comments?

http://www.ifrs.org/Use-around-the-world/Education/Documents/Framework-based%20teaching%20presentations/7.%20Quiz%20reporting%20financial%20performance.pptx

Date added: April 7, 2013 - Views: 13

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PowerPoint Presentation

... Example 4 Significant customisation of software 5 Construction ED Revenue from Contracts with customers (Nov 2011) Recognition of ... attention Any questions? ... IFRS 11 IFRS 11 IFRS 11 International Accounting Standards IAS 28 Investments in Associates and Joint ...

http://www.iia.org.uk/media/75737/update_on_accounting_standards_-_prof_kirk_-_march_2012.ppt

Date added: September 20, 2013 - Views: 11

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Slide 1

IAS No. 11 governs revenue recognition for long-term construction contracts. ... questions associated with ... the estimated loss is fully recognized in the first period the loss is anticipated and is recorded by a credit to Construction in Progress account. IAS No. 11 governs revenue ...

http://highered.mcgraw-hill.com/sites/dl/free/0077328809/827126/Chap005.ppt

Date added: May 7, 2013 - Views: 4

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... Read Content - Deloitte | Audit, Consulting, Financial ...

... UK. www.ifrs.org * Section 23 Revenue Same principles as IAS 18 and IAS 11 Goods: Revenue recognised when risks and rewards ... of borrowing costs relating to an asset during construction. © 2011 IFRS ... London EC4M 6XH | UK. www.ifrs.org * Questions or ...

http://www.deloitte.com/assets/Dcom-Colombia/Local%20Content/Articles/PAUL%20PACTER%20ENGLISH.ppt

Date added: October 25, 2011 - Views: 61

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The devil is in the details! - USDA

In CIS, TA refers to these object classes: 11 - Personnel Compensation 12 - Personnel Benefits ... CIS, FA refers to these object classes: 2591 - Construction Contracts 2592 - Project Services ... Assists in answering basic accountability questions Why does a state or field ...

http://ias.sc.egov.usda.gov/Help/Portal/04_FFIS_TCAS_Offset_vs_Direct_Charge.ppt

Date added: November 14, 2011 - Views: 29

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Les normes internationales - PFM blog

... la transcription des IAS/IFRS Un référentiel incomplet, des questions majeures non ... 29 Information financière dans les économies hyperinflationnistes IPSAS 11―CONTRATS DE CONSTRUCTION IPSAS 11Construction Contracts” Basée sur IAS 11 Contrats de construction IPSAS 12 ...

http://blog-pfm.imf.org/files/les-normes-comptables-internationales-applicables-au-secteur-public.ppt

Date added: November 12, 2011 - Views: 19

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PowerPoint Presentation

IFRS – Construction ContractsIAS 18 requires the use of the ... (IAS 18) under IFRS. SEC Roadmap for Conversion (Proposed 11/08) (comments were due by 4 ... 350-4215 F (858) 350-4218 Conclusion and Questions & Answers Wayne R. Pinnell Managing Partner Haskell & White LLP Revenue ...

http://www.accountingday.org/2010/add/uploaddocs/200905280-haskellwhite_on.ppt

Date added: September 20, 2013 - Views: 4

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How to Survive an Audit Risk Awareness Certificate Series ...

... laws, regulations and contracts Financial – Attestation to the fair presentation of an entity’s financial statements Compliance ... (PPM 330-11, Departmental ... Selected References IAS Contacts (under construction) ...

http://internalaudit.ucdavis.edu/documents/howtosurviveanaudit.ppt

Date added: September 10, 2011 - Views: 70

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Slide 1

... 30 Cannon Street | London EC4M 6XH | UK | www.ifrs.org * Section 23 – Revenue Same principles as IAS 18 and IAS 11 Goods: Revenue recognised when ... and construction contracts: ... SMEIG – two responsibilities: Consider implementation questions raised by users of ...

http://siteresources.worldbank.org/EXTCENFINREPREF/Resources/4152117-1275645279412/7127240-1319553837676/1.1_and_1.2_Workshop_Outline_and_Overview_of_IFRS_for_SMEs_ENG.ppt

Date added: November 11, 2013 - Views: 5

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Financial Accounting and Accounting Standards - Wiley: Home

LO 11 Compare the procedures for accounting changes and error ... Accounting Changes and Error Analysis 22 Error Analysis Companies must answer three questions: What type of error ... Denson Company has accounted for its income from long-term construction contracts using the completed ...

http://higheredbcs.wiley.com/legacy/college/kieso/1118147294/ppt/ch22.ppt

Date added: May 3, 2013 - Views: 15

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Introduction - United States Department of Veterans Affairs

Office of Construction & Facilities ... Industry Day Forum Robert L. Neary, Jr. Acting Director IAS Presented by: Susan Lam & Tom ... Requirement Susan Lam Chris Kyrgos VA Representatives Question & Answer Session New Acquisition Requirements VA 101-11-RI-0033/0079 Sources Sought VA 101 ...

https://www.vendorportal.ecms.va.gov/FBODocumentServer/DocumentServer.aspx?DocumentId=208730&FileName=VA-101-11-RP-0140-008.PPT

Date added: January 27, 2012 - Views: 41

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投影片 1 - 政大公共(個人)網頁伺服器

CPA exam questions and IFRS. Selected Research on IFRS in Taiwan. ... IAS 11 Construction Contracts . ... The former President of TAA,Professor Ding-Wong Cheng(鄭丁旺教授) of NCCU, is the Chairman of this 11-member Committee.

http://www3.nccu.edu.tw/~chou/link/KAA2010TaiwanChou.pptx

Date added: November 11, 2012 - Views: 29

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Income Taxes: IAS 12 - University of Nairobi

... Financial Statement Analysis 10th Edition by K.R. Subramanyam and John J. Wild International Accounting Standards ... During fiscal year2007,the weighted average fair value per option was $7,11,which ... Revenue under Contracts Accounting for long-term construction contracts ...

http://learning.uonbi.ac.ke/courses/DAC511/document/JAN_APRIL_2013_PRESENTATIONS/Group_4_ANALYZING_OPERATING_ACTIVIIES.ppt

Date added: December 3, 2013 - Views: 31

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Financial Accounting and Accounting Standards

Bonus Payments. Smooth Earnings. Error Analysis LO 8 Analyze the effect of errors. Companies must answer three questions: What type of ... IAS 8 does not specifically address the accounting ... Denson Company has accounted for its income from long-term construction contracts using the cost ...

http://akuntansikeuanganfeunj.files.wordpress.com/2013/12/kieso_inter_ch22_-_ifrs_accounting_changes.ppt

Date added: April 2, 2014 - Views: 5

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Slide 1

... Lease considerations in construction Standard-setting activities Overview The application of lease accounting to contracts has ... paragraphs 11 -13 FAS 66 ... accurate reflection of the resources and obligations resulting from lease transactions Project is addressing FAS 13 and IAS 17 and ...

http://www.narucmeetings.org/Presentations/(4)Herman.ppt

Date added: November 6, 2011 - Views: 24

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Financial Instruments – IAS 32, IAS 39 & IFRS 7.

... and approves appointments to the Trustees.1 February 2009 Technical International Accounting Standards ... example Overview of the structure of the IFRS Foundation and IASB QUESTIONS? ... Company A itself enters into a loan arrangement with a bank to finance construction of ...

http://web0.boun.edu.tr/mine.ugurlu/IAS%201-BUppt.ppt

Date added: March 12, 2013 - Views: 108

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Financial Statement Audit Process in the Federal Government

If there are questions about an item or whether commercial ... Simplified acquisitions under $150K, except construction Construction acquisitions under $2K This ensures a proper audit trail and ... * Contracts in IAS may be paid using the purchase card by selecting purchase card block when ...

http://directives.sc.egov.usda.gov/OpenNonWebContent.aspx?content=34273.wba

Date added: November 23, 2013 - Views: 12

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FASB Update Name of Event - University of Texas at Arlington

Update No. 2013-11—Income Taxes ... Requirements in IAS 37 for onerous contracts would apply to all contracts with customers. ... including guidance in Subtopic 605-35 for losses on construction and production contracts. Revenue Recognition:Implementation Guidance. Warranties. Licenses.

http://wweb.uta.edu/accounting/cpeday/2013/2013FASB%20Update.pptx

Date added: October 17, 2013 - Views: 11

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Slide 1

The questions provide the facts of the scenario and then the ... to distinguish it from the cost recovery method mentioned in IAS No. 11 and IAS ... approximately one in every five companies engages in long-term contracts. And they are not just construction companies. In fact, even ...

http://highered.mcgraw-hill.com/sites/dl/free/1259011887/969849/IAChap005PPT.ppt

Date added: November 19, 2013 - Views: 3

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IAIS Insurance Core Principles and Effective Supervision

Requirement 11 The solvency regime ... liabilities for solvency purposes Joint working group between Solvency & Actuarial Issues Subcommittee and Insurance Contracts ... Germany, Japan) Views of the IAIS I. Why are international accounting standards in the limelight? Why are international ...

http://www.sbs.gob.pe/repositorioaps/0/0/jer/iais_assal_fides/Panel6_MrJasonPark.ppt

Date added: January 27, 2012 - Views: 27

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PowerPoint Presentation

Construction. Occupancy and Operations. Owner Project Requirements (OPR) Energy. Environment. Safety. ... number and type of contracts . between . the Owner and the . project team on . the role and responsibilities of the . ... (IAS) U.S. General Services Administration.

http://www.commissioning.org/documents/2014presentations/ACGConferenceVegasBECxPresentation_LemieuxandDalgleish.pptx

Date added: May 21, 2014 - Views: 4

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SiteManager Materials - Oklahoma Department of Transportation

Construction Control Directive 060721 Sampling & Testing Requirements 5000 Series Field Acceptance Methods Approved Products Lists Reports Sampling & Testing Requirements CCD 060721 “Material ... IAS Summary SiteManager Materials Division ... All Contracts let March 2006 ...

http://www.okladot.state.ok.us/materials/pp/20070126A.ppt

Date added: May 14, 2012 - Views: 17

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Full IFC Inspector Traiining - Cashe-md.org

... fills hole” Multiple Contracts ... Education Units (CEU’s) every 3 years. A comprehensive Management System (MS) to include the following elements: Construction ... NEW Inspector Personnel / Firm Qualification International Accreditation Services IAS AC 291 ASTM E ...

http://www.cashe-md.org/PDF/hilti.ppt

Date added: September 9, 2013 - Views: 19

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PowerPoint Presentation

... except transfers Inventories - except for Agriculture and Construction Contracts Property, Plant and Equipment ... recent years Creates challenges and opportunities Be prepared for both Questions ... standards Developed by International Accounting Standards Board ...

http://www.fmi.ca/uploads/1/Ian_Hague_FMI_Halifax_2009_01_15.ppt

Date added: September 13, 2011 - Views: 55

ppt
PowerPoint Presentation

... Lessors with investment property at fair value under IAS 40 Purchase and sale contracts Leases of intangible ... Exposure Draft 17 August 2010 Comment period ends 15 December 2010 IFRS planned Q2 2011 Outreach and fieldwork * * Questions or ... IAS 18 and 11 can be ...

http://www.aossg.org/docs/Meeting_Sep_2010/B_IFRS_Update_AOSGG_-31_August_2010.ppt

Date added: March 28, 2012 - Views: 14

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AMEC Interim Results Presentation 2005 - Engineering ...

... acquisitions funded Good growth in Engineering and Technical Services and Oil and Gas Weaker performance in UK Construction Services Value of PPP portfolio increased to £99m Order book up 20% to £2 ... Use of adjusted IFRS numbers IAS ... AMEC, before we take your questions.

http://www.amec.com/documents/investors/presentations/archive/2005/interim_results_presentation_2005.pdf

Date added: March 6, 2014 - Views: 5

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The Intimidation of Change - IFPA-Fletcher Conference

... * * Questions? ... $109.9B Operations $70.9 MRAP: $11.3 CERP: $1.2 Military Construction: $1.4 Military Intelligence: $4.7 Non-DoD Classified: $4.2B ... OUSD(C) and WHS, excludes costs not on the DoD budget (e.g., VA) ** Source: WHS, which categorizes contracts as Procurement, RDT&E ...

http://www.ifpafletcherconference.com/2010/powerpoint/Michael_Bayer_Presentation(final).ppt

Date added: September 24, 2011 - Views: 21

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Slide 1

If you have any questions ... 3 0 3 Elective II CE 4xx 2 0 2 Human Rights in Islam IAS 322 3 0 3 Construction ... Slide 6 Slide 7 Slide 8 Slide 9 Slide 10 Slide 11 Slide 12 Slide 13 Slide 14 Slide 15 Slide 16 Slide 17 Slide 18 Slide 19 Slide 20 Slide 21 Slide 22 Slide 23 ...

http://www.kfupm.edu.sa/departments/ce/Documents/Undergraduate%20Handbook_29_July.ppt

Date added: May 2, 2013 - Views: 75

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KPMG On-Screen Basic - fmi*igf | Public Sector Financial ...

... (IAS 36) Impairment – Summary ... Borrowing costs directly attributable to construction of ... Partner [email protected] 613-212-2877 * * Timeline for adoption of IFRS IFRS go-live Dec 31/08 Jan 1/10 Jan 1/11 Jan 1/08 Calendar year periods beginning Changeover date announced ...

http://www.fmi.ca/uploads/1/Event_3-2_Andrew_Newman_-_IFRS.ppt

Date added: October 23, 2011 - Views: 42

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audit.transportation.org

Correlate with IFRS / IAS standards. Subtopics: Represent subsets of a topic (for example, ... All 19 Standards apply only to Contracts subject to “Full” CAS Coverage ... Polling Questions ...

http://audit.transportation.org/Documents/AASHTO%20Presentation%20-%20Tony%20Kenon%20with%20Polling%20Questions%20(2).pptx

Date added: June 9, 2013 - Views: 7

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Improving financial reporting’s contribution to financial marks

... 11 March 2009 Michael Wells ... www.iasb.org * Real estate—revenue recognition Tentative decision Include principles from IFRIC 15 Agreements for the Construction of Real Estate © 2009 ... contracts, and (at least some) deferred taxes Short-term items at current measurements ...

http://www.iorrm.org.mk/doc/1.%202009%2003%20MW%20Skopje%20-%20EN.ppt

Date added: May 24, 2012 - Views: 15

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Slide 1

... publié en février 2005 Les questions : Les exigences d ... l’applicabilité ou non au secteur public de la norme IAS 19 du ... Reporting in Hyperinflationary Economies” IPSAS 11,“Construction Contracts” IPSAS 12,“Inventories” IPSAS 13,“Leases ...

http://www.insee.fr/fr/insee-statistique-publique/colloques/acn/pdf11/ppt_adhemar.ppt

Date added: May 24, 2012 - Views: 10