Deegan5e Ch01
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The document provides an overview of the key bodies that regulate external financial reporting in Australia, including the Australian Securities and Investments Commission (ASIC), the Australian Accounting Standards Board (AASB), and the Financial Reporting Council (FRC). It discusses how in 2002, the FRC committed Australia to adopting the standards issued by the International Accounting Standards Board (IASB), now known as International Financial Reporting Standards (IFRS). This resulted in major changes to Australian accounting standards from 2003-2004 to align with IFRS.
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The document discusses the conceptual framework of accounting and its relevance to financial reporting. It provides an overview of the key components and objectives of a conceptual framework, including the elements of financial reporting such as assets, liabilities, equity, expenses and income. It also discusses the qualitative characteristics of financial information and how the conceptual framework establishes the nature, scope and objectives of financial reporting.
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For an expanded discussion, see Corporate Governance Matters: A Closer Look at Organizational Choices and Their Consequences (Second Edition) by David Larcker and Brian Tayan (2015): http://www.gsb.stanford.edu/faculty-research/books/corporate-governance-matters-closer-look-organizational-choices
Buy This Book: http://www.ftpress.com/store/corporate-governance-matters-a-closer-look-at-organizational-9780134031569
For permissions to use this material, please contact: E: corpgovernance@gsb.stanford.edu
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Corporate reporitng requirements
Corporate reporting involves the disclosure of financial and non-financial information about a company to various stakeholders. It includes integrated reporting, financial reporting, corporate governance reporting, executive remuneration reporting, corporate social responsibility reporting, and narrative reporting. In India, the legal framework for corporate reporting includes requirements from the Companies Act and SEBI. Listed companies must comply with disclosure norms on financial statements, board composition, shareholder relations, and other matters. The objectives of corporate reporting are to provide useful information to investors and other users to make informed decisions.
FSA Chapter 3
The document discusses the key financial statements required by IAS 1 including:
1) The statement of financial position which provides information on a company's assets, liabilities, and equity at a point in time.
2) The statement of comprehensive income which provides information on a company's financial performance including profit or loss and other comprehensive income.
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(A)IntroductionFinancial Statements of a company is the presenta.pdf
(A)
Introduction
Financial Statements of a company is the presentation of Company\'s performance while abiding
with the rules and regulations of that country. Even these financial Statements are prepared in the
same format as prescribed in the Acts of that country.
Like every country, Hongkong goverment has also prescribed certain rules for presentation of
Financial statements.
Any change in the legal, financial or regulatory policy of a country impacts the business as a
whole in the same country which obviously be depicted in the financial statements of that
country.
Financial reporting framework in Hong Kong
\'One Country, Two Systems\'
Like other aspects of Hong Kong culture and economics, accounting in the Hong Kong Special
Administrative Region (SAR) is a clear example of the \"one country, two systems\" philosophy
that sets it apart from Mainland China.
Mandatory sources of GAAP
There are both mandatory and advisory sources of generally accepted accounting principles
(GAAP) in Hong Kong. Mandatory sources are the following:
Other sources of GAAP
Hong Kong Accounting Standard 8 Accounting Policies, Changes in Accounting Estimates and
Errors (HKAS 8, which is identical to IAS 8 Accounting Policies, Changes in Accounting
Estimates and Errors) states:
10. In the absence of a Standard or an Interpretation that specifically applies to a transaction,
other event or condition, management shall use its judgement in developing and applying an
accounting policy that results in information that is:
11. In making the judgement described in paragraph 10, management shall refer to, and consider
the applicability of, the following sources in descending order:
12. In making the judgement described in paragraph 10, management may also consider the most
recent pronouncements of other standard-setting bodies that use a similar conceptual framework
to develop accounting standards, other accounting literature* and accepted industry practices, to
the extent that these do not conflict with the sources in paragraph 11.
*In the context of Hong Kong, other accounting literature includes Accounting Guidelines and
Accounting Bulletins.
The Accounting Guidelines and Accounting Bulletins referred to in the footnote to paragraph 12
of HKAS 8 (above) are \'best practice\' guidance documents that have been published by the
HKICPA to assist its members in applying HKFRSs. Accounting Guidelines, and Industry
Accounting Guidelines, are persuasive in intent and, whilst not mandatory, should normally be
followed. Accounting Bulletins are intended to assist members of the HKICPA in dealing with
accounting issues and to stimulate debate on subjects of topical interest.
TechWatch is a monthly publication prepared by the HKICPA to alert HKICPA members to
topics and issues that impact on accountants and their working environment. It is intended for
general guidance only.
GAAP for Small and Medium-sized Entities
The HKICPA released its own Small and Medium-sized Entity Financial R.
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FINANCIAL REPORTING
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Financial Accounting ICAB chapter 1 Conceptual and regulatory framework
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The brief description about International Financial Reporting Standards (IFRS) and the introduction of IFRS/IAS, GAAP, IASC and IASB.
Financial Reporting lecture note chapter 4
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financial accounting
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ISA (uk)-805 revised
ISA 805 Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement
Acct2542 Essays
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Sarbanes-Oxley Presentation
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Syllabus
Chapter-1
Introduction to objective, scope and outcome the subject
Chapter 2
Introduction: Scope and Specialization of Civil Engineering, Role of civil Engineer in Society, Impact of infrastructural development on economy of country.
Chapter 3
Surveying: Object Principles & Types of Surveying; Site Plans, Plans & Maps; Scales & Unit of different Measurements.
Linear Measurements: Instruments used. Linear Measurement by Tape, Ranging out Survey Lines and overcoming Obstructions; Measurements on sloping ground; Tape corrections, conventional symbols. Angular Measurements: Instruments used; Introduction to Compass Surveying, Bearings and Longitude & Latitude of a Line, Introduction to total station.
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Chapter 4
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Chapter 6
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Water Pollution: Water Quality standards, Introduction to Treatment & Disposal of Waste Water. Reuse and Saving of Water, Rain Water Harvesting. Solid Waste Management: Classification of Solid Waste, Collection, Transportation and Disposal of Solid. Recycling of Solid Waste: Energy Recovery, Sanitary Landfill, On-Site Sanitation. Air & Noise Pollution: Primary and Secondary air pollutants, Harmful effects of Air Pollution, Control of Air Pollution. . Noise Pollution Harmful Effects of noise pollution, control of noise pollution, Global warming & Climate Change, Ozone depletion, Greenhouse effect
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