IAS-1: Presentation of Financial StatementsAmit Sarkar
IAS 1 Presentation of Financial Statements sets out the overall requirements for financial statements, including how they should be structured, the minimum requirements for their content and overriding concepts such as going concern, the accrual basis of accounting and the current/non-current distinction. The standard requires a complete set of financial statements to comprise a statement of financial position, a statement of profit or loss and other comprehensive income, a statement of changes in equity and a statement of cash flows.
This chapter preview covers the statement of financial position and statement of cash flows. It introduces the learning objectives, which include explaining the uses and limitations of the statement of financial position, identifying the major classifications of the statements, and preparing basic versions of the statements. The statement of financial position reports assets, liabilities, and equity on a specific date. The statement of cash flows provides information on a company's cash inflows and outflows from operating, investing, and financing activities.
Cash and marketable securities managementNikhil Soares
Cash management and marketable securities are key areas of working capital management. Cash is held for transactional, precautionary and speculative motives to meet routine payments and unexpected needs. The objectives of cash management are to meet payment schedules while minimizing idle cash balances. Factors determining cash needs include synchronizing cash inflows and outflows, costs of shortfalls, and excess cash balances. Marketable securities alternatives that provide liquidity include treasury bills, commercial paper, certificates of deposit, bankers' acceptances, money market funds and intercorporate deposits.
This document discusses Indian Accounting Standard 3 on cash flow statements. It defines key terms like cash, cash equivalents, operating activities, investing activities and financing activities. It explains the direct and indirect methods of preparing cash flow statements and requirements around classification of cash flows from various transactions like tax, foreign exchange, dividends and interest. The standard aims to provide useful information on changes in cash balances to investors and other stakeholders.
This document outlines the key requirements of IAS 1 regarding the presentation of financial statements. It discusses the objective, scope and definitions of IAS 1. It describes the purpose and components of financial statements, including the statement of financial position, statement of comprehensive income, statement of changes in equity and statement of cash flows. It provides guidance on the general presentation requirements including fair presentation, going concern, accrual basis of accounting, consistency of presentation, materiality and offsetting. It also discusses the structure and required contents of the main financial statements.
IAS-1: Presentation of Financial StatementsAmit Sarkar
IAS 1 Presentation of Financial Statements sets out the overall requirements for financial statements, including how they should be structured, the minimum requirements for their content and overriding concepts such as going concern, the accrual basis of accounting and the current/non-current distinction. The standard requires a complete set of financial statements to comprise a statement of financial position, a statement of profit or loss and other comprehensive income, a statement of changes in equity and a statement of cash flows.
This chapter preview covers the statement of financial position and statement of cash flows. It introduces the learning objectives, which include explaining the uses and limitations of the statement of financial position, identifying the major classifications of the statements, and preparing basic versions of the statements. The statement of financial position reports assets, liabilities, and equity on a specific date. The statement of cash flows provides information on a company's cash inflows and outflows from operating, investing, and financing activities.
Cash and marketable securities managementNikhil Soares
Cash management and marketable securities are key areas of working capital management. Cash is held for transactional, precautionary and speculative motives to meet routine payments and unexpected needs. The objectives of cash management are to meet payment schedules while minimizing idle cash balances. Factors determining cash needs include synchronizing cash inflows and outflows, costs of shortfalls, and excess cash balances. Marketable securities alternatives that provide liquidity include treasury bills, commercial paper, certificates of deposit, bankers' acceptances, money market funds and intercorporate deposits.
This document discusses Indian Accounting Standard 3 on cash flow statements. It defines key terms like cash, cash equivalents, operating activities, investing activities and financing activities. It explains the direct and indirect methods of preparing cash flow statements and requirements around classification of cash flows from various transactions like tax, foreign exchange, dividends and interest. The standard aims to provide useful information on changes in cash balances to investors and other stakeholders.
This document outlines the key requirements of IAS 1 regarding the presentation of financial statements. It discusses the objective, scope and definitions of IAS 1. It describes the purpose and components of financial statements, including the statement of financial position, statement of comprehensive income, statement of changes in equity and statement of cash flows. It provides guidance on the general presentation requirements including fair presentation, going concern, accrual basis of accounting, consistency of presentation, materiality and offsetting. It also discusses the structure and required contents of the main financial statements.
The document defines key terms related to group accounts and consolidated financial statements. It discusses how a group is defined as a set of companies controlled by the same parent company. Control is defined as having over 50% of voting rights or the power to govern financial/operating policies. The document outlines the accounting treatment for subsidiaries, associates, joint ventures, and different group structures. It discusses the legal requirements for consolidated financial statements and the consolidation process according to IFRS standards.
This document contains an assignment classification table that organizes questions, exercises, problems, and cases from Chapter 4 of the textbook by topic and learning objective. The table breaks down the chapter material into nine topics: income measurement concepts, computation of net income, single-step and multiple-step income statements, extraordinary items and accounting changes, retained earnings statements, intraperiod tax allocation, comprehensive income, and discontinued operations. It further categorizes the material by the learning objectives for each section. The document concludes with an assignment characteristics table that provides details on the level of difficulty, required time, and description of assigned questions.
This document discusses segment reporting under IFRS 8, AS 17, and Ind AS 14. It defines two types of segments: business segments, which are parts of an enterprise involved in providing individual or related products/services subject to different risks and returns, and geographical segments, which provide products/services within different economic environments subject to different risks and returns. Benefits of segment reporting include better investment decisions, fair valuation, resource allocation, share price equilibrium, credit divisions, performance and risk/return understanding, and easy judgement. Information disclosed includes revenue, foreign sales, profit, customers, major sales, and other details. Challenges include allocating common costs, disclosure costs, increased competition, determining single product profits, and management
The document provides answers to questions about accounting for not-for-profit entities such as universities, hospitals, voluntary health and welfare organizations. It addresses topics such as how to account for tuition scholarships, restricted and unrestricted net assets, the accounting standards that apply to public vs. private universities, how to account for restricted contributions, donated services and equipment, and financial statement presentation for various types of not-for-profit organizations.
This document provides an overview of auditing specialized industries and the audit of banks' financial statements. It discusses key concepts such as:
- Specialized industries have unique accounting and reporting standards that auditors must understand.
- When auditing specialized industries, auditors must ensure competence in the industry and obtain relevant guidance for risks and standards. They may rely on industry experts.
- Banks have distinguishing characteristics like risk of losses, fiduciary responsibilities, and regulatory oversight. Auditors of banks must understand the various risks banks face.
- Transaction cycles and risks in the banking industry like credit, market, operational, and fraud risks must be considered in audit planning and procedures.
The document discusses key aspects of notes to financial statements according to Philippine Accounting Standards. It explains that notes provide additional narrative descriptions and disclosures to supplement the information in the main financial statements. The notes must be presented systematically and disclose important accounting policies, judgments, estimates, related party transactions, and post-reporting events. The document also provides examples of required note disclosures and the accounting treatment for different types of events and transactions.
Partnership Accounts
Cambridge IGCSE 7707
Cambridge O Level
Edexcel IGCSE
All the theories, past papers, model questions
you can contact me for further support:
wtsapp : +94 77 903 59 40
Securities firm vs. Investment banks (Capital Market)Instagram
Investment banks assist individuals, corporations and governments in raising capital through underwriting and securities issuance. They also assist with mergers and acquisitions. The Volcker Rule requires separation of investment banking from commercial banking. There are two main types of investment banking: sell-side firms that facilitate securities trading, and buy-side firms that advise on purchasing investments. Brokers arrange securities transactions for a fee, dealers purchase securities to sell for profit, and broker-dealers act as both.
The document provides details about audit procedures for NGOs. It discusses how ACNABIN, an audit firm, conducts complete audits of NGOs following all relevant rules and regulations. NGO audits have special considerations as large amounts of foreign donations are involved, so authenticating these donations is important. Audits check for irregularities in areas like asset management, accounting standards compliance, and tax laws. Auditor recommendations aim to improve NGO performance, and follow-ups on past audits are done. Ensuring financial reporting transparency through accessible audit procedures can benefit multiple stakeholders.
This document discusses the definition and accounting treatment of expenses. It begins by defining expenses as decreases in assets or increases in liabilities from ordinary business activities, excluding distributions to owners. It describes challenges in allocating expenses to accounting periods and matching them with revenues. Criticisms are discussed, such as the subjectivity of allocations and lack of empirical evidence they are useful. Standard setters aim to improve expense recognition and auditors must assess period assignments and measurements.
Ind AS 34 provides the requirements for interim financial reporting, requiring listed companies to publish interim financial reports on a quarterly basis. These interim reports must include at a minimum condensed statements of financial position, comprehensive income, changes in equity and cash flows, along with selected explanatory notes. The standard specifies the recognition and measurement principles to be applied in interim reports, which should use the same accounting policies as the annual financial statements.
1. Big Net pays P3 million to acquire all of Smallport's assets and liabilities. The consideration includes P1 million cash and 20,000 shares worth P2 million. Since the consideration exceeds the fair value of net assets acquired, Big Net recognizes goodwill of P1 million.
2. Big Net pays P2 million consideration through issuing 20,000 shares worth that amount to acquire Smallport. Since the consideration equals the fair value of net assets acquired, no goodwill or bargain gain is recognized.
3. Business combinations involve an acquirer obtaining control of one or more businesses. The acquisition method is used, where the acquirer identifies and measures identifiable assets,
This document summarizes the key requirements of IAS 1 regarding the presentation of financial statements. It outlines the objectives of IAS 1 as ensuring comparability of financial statements over time and between entities. The key components required in a complete set of financial statements are identified as the statement of financial position, statement of comprehensive income, statement of changes in equity, statement of cash flows, and notes. Minimum line items to be presented on each statement are also defined. The document provides guidance on the classification of assets and liabilities as current vs non-current, format and presentation of the statements, and disclosures required in the notes.
Ch02-conceptual framework or financial reportingVivi Tazkia
The document provides an overview and learning objectives for a chapter on the conceptual framework for financial reporting. It discusses the need for a conceptual framework to establish consistent concepts to underlie financial reporting standards. It describes efforts to construct a conceptual framework, which comprises chapters on the objective of financial reporting, qualitative characteristics of accounting information, and basic concepts related to recognition, measurement and disclosure. The chapter objectives cover understanding the usefulness of the conceptual framework, its development, the financial reporting objective, qualitative characteristics, basic elements of financial statements, accounting assumptions, and how the cost constraint affects reporting.
The document provides information about financial reporting and annual reports for companies. It discusses key components of annual reports including the director's report, financial statements, audit report, income statement, balance sheet, cash flow statement, and statement of owner's equity. It also covers notes to the financial statements, stakeholders' interests in financial statements, qualities and limitations of financial statements, responsibilities for financial statements, misleading financial statements, and consequences of unreliable financial statements.
accounting report on Mutual Trust Bank muna_tasneem
The document provides an overview of the consolidated financial statements of Mutual Trust Bank for the year ended 2011. It discusses the accounting standards and rules that were applied in preparing the financial statements, including BAS, BFRS, and standards around inventories, cash flows, policies, taxes, and more. It also provides background information on Mutual Trust Bank, including its subsidiaries, mission, vision, financial highlights for 2014, and components of financial statements like the balance sheet, income statement, and statement of cash flows.
The document defines key terms related to group accounts and consolidated financial statements. It discusses how a group is defined as a set of companies controlled by the same parent company. Control is defined as having over 50% of voting rights or the power to govern financial/operating policies. The document outlines the accounting treatment for subsidiaries, associates, joint ventures, and different group structures. It discusses the legal requirements for consolidated financial statements and the consolidation process according to IFRS standards.
This document contains an assignment classification table that organizes questions, exercises, problems, and cases from Chapter 4 of the textbook by topic and learning objective. The table breaks down the chapter material into nine topics: income measurement concepts, computation of net income, single-step and multiple-step income statements, extraordinary items and accounting changes, retained earnings statements, intraperiod tax allocation, comprehensive income, and discontinued operations. It further categorizes the material by the learning objectives for each section. The document concludes with an assignment characteristics table that provides details on the level of difficulty, required time, and description of assigned questions.
This document discusses segment reporting under IFRS 8, AS 17, and Ind AS 14. It defines two types of segments: business segments, which are parts of an enterprise involved in providing individual or related products/services subject to different risks and returns, and geographical segments, which provide products/services within different economic environments subject to different risks and returns. Benefits of segment reporting include better investment decisions, fair valuation, resource allocation, share price equilibrium, credit divisions, performance and risk/return understanding, and easy judgement. Information disclosed includes revenue, foreign sales, profit, customers, major sales, and other details. Challenges include allocating common costs, disclosure costs, increased competition, determining single product profits, and management
The document provides answers to questions about accounting for not-for-profit entities such as universities, hospitals, voluntary health and welfare organizations. It addresses topics such as how to account for tuition scholarships, restricted and unrestricted net assets, the accounting standards that apply to public vs. private universities, how to account for restricted contributions, donated services and equipment, and financial statement presentation for various types of not-for-profit organizations.
This document provides an overview of auditing specialized industries and the audit of banks' financial statements. It discusses key concepts such as:
- Specialized industries have unique accounting and reporting standards that auditors must understand.
- When auditing specialized industries, auditors must ensure competence in the industry and obtain relevant guidance for risks and standards. They may rely on industry experts.
- Banks have distinguishing characteristics like risk of losses, fiduciary responsibilities, and regulatory oversight. Auditors of banks must understand the various risks banks face.
- Transaction cycles and risks in the banking industry like credit, market, operational, and fraud risks must be considered in audit planning and procedures.
The document discusses key aspects of notes to financial statements according to Philippine Accounting Standards. It explains that notes provide additional narrative descriptions and disclosures to supplement the information in the main financial statements. The notes must be presented systematically and disclose important accounting policies, judgments, estimates, related party transactions, and post-reporting events. The document also provides examples of required note disclosures and the accounting treatment for different types of events and transactions.
Partnership Accounts
Cambridge IGCSE 7707
Cambridge O Level
Edexcel IGCSE
All the theories, past papers, model questions
you can contact me for further support:
wtsapp : +94 77 903 59 40
Securities firm vs. Investment banks (Capital Market)Instagram
Investment banks assist individuals, corporations and governments in raising capital through underwriting and securities issuance. They also assist with mergers and acquisitions. The Volcker Rule requires separation of investment banking from commercial banking. There are two main types of investment banking: sell-side firms that facilitate securities trading, and buy-side firms that advise on purchasing investments. Brokers arrange securities transactions for a fee, dealers purchase securities to sell for profit, and broker-dealers act as both.
The document provides details about audit procedures for NGOs. It discusses how ACNABIN, an audit firm, conducts complete audits of NGOs following all relevant rules and regulations. NGO audits have special considerations as large amounts of foreign donations are involved, so authenticating these donations is important. Audits check for irregularities in areas like asset management, accounting standards compliance, and tax laws. Auditor recommendations aim to improve NGO performance, and follow-ups on past audits are done. Ensuring financial reporting transparency through accessible audit procedures can benefit multiple stakeholders.
This document discusses the definition and accounting treatment of expenses. It begins by defining expenses as decreases in assets or increases in liabilities from ordinary business activities, excluding distributions to owners. It describes challenges in allocating expenses to accounting periods and matching them with revenues. Criticisms are discussed, such as the subjectivity of allocations and lack of empirical evidence they are useful. Standard setters aim to improve expense recognition and auditors must assess period assignments and measurements.
Ind AS 34 provides the requirements for interim financial reporting, requiring listed companies to publish interim financial reports on a quarterly basis. These interim reports must include at a minimum condensed statements of financial position, comprehensive income, changes in equity and cash flows, along with selected explanatory notes. The standard specifies the recognition and measurement principles to be applied in interim reports, which should use the same accounting policies as the annual financial statements.
1. Big Net pays P3 million to acquire all of Smallport's assets and liabilities. The consideration includes P1 million cash and 20,000 shares worth P2 million. Since the consideration exceeds the fair value of net assets acquired, Big Net recognizes goodwill of P1 million.
2. Big Net pays P2 million consideration through issuing 20,000 shares worth that amount to acquire Smallport. Since the consideration equals the fair value of net assets acquired, no goodwill or bargain gain is recognized.
3. Business combinations involve an acquirer obtaining control of one or more businesses. The acquisition method is used, where the acquirer identifies and measures identifiable assets,
This document summarizes the key requirements of IAS 1 regarding the presentation of financial statements. It outlines the objectives of IAS 1 as ensuring comparability of financial statements over time and between entities. The key components required in a complete set of financial statements are identified as the statement of financial position, statement of comprehensive income, statement of changes in equity, statement of cash flows, and notes. Minimum line items to be presented on each statement are also defined. The document provides guidance on the classification of assets and liabilities as current vs non-current, format and presentation of the statements, and disclosures required in the notes.
Ch02-conceptual framework or financial reportingVivi Tazkia
The document provides an overview and learning objectives for a chapter on the conceptual framework for financial reporting. It discusses the need for a conceptual framework to establish consistent concepts to underlie financial reporting standards. It describes efforts to construct a conceptual framework, which comprises chapters on the objective of financial reporting, qualitative characteristics of accounting information, and basic concepts related to recognition, measurement and disclosure. The chapter objectives cover understanding the usefulness of the conceptual framework, its development, the financial reporting objective, qualitative characteristics, basic elements of financial statements, accounting assumptions, and how the cost constraint affects reporting.
The document provides information about financial reporting and annual reports for companies. It discusses key components of annual reports including the director's report, financial statements, audit report, income statement, balance sheet, cash flow statement, and statement of owner's equity. It also covers notes to the financial statements, stakeholders' interests in financial statements, qualities and limitations of financial statements, responsibilities for financial statements, misleading financial statements, and consequences of unreliable financial statements.
accounting report on Mutual Trust Bank muna_tasneem
The document provides an overview of the consolidated financial statements of Mutual Trust Bank for the year ended 2011. It discusses the accounting standards and rules that were applied in preparing the financial statements, including BAS, BFRS, and standards around inventories, cash flows, policies, taxes, and more. It also provides background information on Mutual Trust Bank, including its subsidiaries, mission, vision, financial highlights for 2014, and components of financial statements like the balance sheet, income statement, and statement of cash flows.
SMART TOUCH LEARNING LTDBalance sheetAssets and liabilit.docxpbilly1
This document provides a balance sheet and related notes for Smart Touch Learning Ltd. The balance sheet divides assets and liabilities into current and non-current categories. It shows current assets of $65,500 and non-current assets of $47,800, for total assets of $106,000. Current liabilities are $50,100 and non-current liabilities are $20,000, for total liabilities of $70,100. Shareholders' equity includes share capital of $30,000 and retained earnings of $5,900, for total equity of $35,900. The total liabilities and equity amount is $106,000. The document also includes explanatory notes on accounting standards, depreciation
The Conceptual Framework was issued by the IASB in September 2010. It superseded the Framework for the Preparation and Presentation of Financial Statements. For details visit http://www.helpwithassignment.com/
This document provides an overview of the Conceptual Framework for Financial Reporting issued by the IASB in September 2010. It discusses the objective of general purpose financial reporting, which is to provide useful financial information to existing and potential investors, lenders, and other creditors. Such information helps users assess the prospects for future net cash inflows to the entity. The document also describes the types of information provided in financial reports, including information about a reporting entity's economic resources, claims, and changes in resources and claims resulting from financial performance and other transactions.
This document provides an overview of the key similarities and differences between US GAAP and IFRS accounting standards. While US GAAP and IFRS are generally aligned in their principles and conceptual frameworks, some notable differences exist in areas such as financial statement presentation requirements, classification of expenses, debt presentation, and accounting for discontinued operations. The document also outlines ongoing convergence projects between the FASB and IASB to further align standards, particularly in revenue recognition, leasing and financial instruments.
Generally accepted accounting principlessanjoygiri
Introduction of Generally Accepted Accounting Principles: These widely accepted accounting principles that are generally recognized by almost all the persons associated with accounting along with representation of accepted accounting practices are known as ” Generally Accepted Accounting Principles”.
It is the summation of all theories, doctrine, conventions, or principles closely related to the accounting which got global recognition.
This document provides a summary of key requirements from International Financial Reporting Standards (IFRS) related to accounting principles, the income statement, balance sheet, consolidated financial statements, and industry topics. It discusses recognition and measurement requirements for various financial statement line items and transactions such as financial instruments, employee benefits, revenue recognition, business combinations, and more. The document is intended to provide a high-level overview of IFRS for reference purposes and directs the reader to more comprehensive guidance on specific standards for detailed information.
This accounting standard provides guidance on the valuation of inventories. It states that inventories should be valued at the lower of cost and net realizable value. Cost includes all costs of purchase, costs of conversion, and other costs incurred to bring the inventories to their present location and condition. Costs must be systematically allocated, including an appropriate share of fixed and variable production overheads. The standard describes the different elements that make up the cost of inventories.
This document provides guidance on reporting non-GAAP financial measures such as EBITDA and free cash flow. It recommends:
1. Defining standardized measures of EBITDA and free cash flow that are comparable between entities.
2. Disclosing any entity-specific adjustments to the standardized measures and explaining the reasons for the adjustments.
3. Providing additional contextual disclosures to complement the non-GAAP measures and help users understand them.
The goals are to improve comparability while allowing entities to communicate unique information, and to enhance transparency around non-GAAP measures. This should lead to more reliable measures and lower uncertainty for investors.
Financial Reporting Council Accounting ssuserce9546
This document summarizes the findings of a project examining accounting policy disclosures and the integration of related financial information in corporate reports. It gathered input from 16 companies and 19 institutional investors. Key findings include:
1) Investors want improved prominence and quality of disclosures for significant accounting policies, but views differ on how non-significant policies should be presented. 2) Attributes that may indicate a significant policy include material transactions, accounting choices, and policies requiring significant judgement or estimation. 3) Investors find current disclosures often include boilerplate text and lack company-specific details. They want disclosures to better explain policy applications, judgements, and impacts. 4) Opinions are mixed on note ordering and integrating financial statements with
Principal in Charge of Assurance Department at Decosimo Tom Eiseman presented "Back to the Future Part I & II - Plans for Private Company Reporting" at the 2013 Decosimo Accounting Forum hosted by the University of North Alabama on July 19.
This document outlines the requirements for interim financial reporting in Vietnam. It defines interim periods and interim financial reports. The minimum content of an interim financial report includes condensed financial statements comprising a condensed balance sheet, condensed income statement, condensed cash flow statement, and selected explanatory notes. The notes should include information about accounting policies, unusual items, changes in owner's equity, subsequent events, and segment information. The interim financial report is intended to provide an update on the latest annual financial statements and focus on significant events and transactions since the last annual report.
ifrs-illustrative-financial-statements-investments-fundsJoseph Ryan
This document provides illustrative financial statements for an investment fund in accordance with IFRS. It summarizes the purpose, contributors, content, and references within the publication. The publication aims to assist in preparing financial statements for a fictitious tax-exempt open-ended single fund investment company. It reflects IFRS requirements as of December 2010 and focuses on disclosure requirements specific to funds. The financial statements and notes illustrate one format of reporting and the application of relevant IFRS standards.
Financial Accounting & Reporting Chapter 2 Format of Financial StatmentsRAYHAN170816
The document discusses the format and structure of financial statements according to IAS 1. It covers the key components of financial statements like the statement of financial position, statement of profit or loss, statement of changes in equity, and statement of cash flows. It also discusses disclosure requirements for items, comparative information, accounting policies, and identification of financial statements. The purpose is to ensure financial statements are presented in a consistent, comparable, and understandable manner.
Similar to Financial accounting icab chapter 2 format of financial statements (20)
1. The National Board of Revenue (NBR) is calling for applications from eligible candidates to participate in the VAT Officer (VO) recruitment exam-2017 in accordance with the VAT Act of 1984 and VAT Rules of 1984.
2. Candidates must have a bachelor's or master's degree in subjects like law, accounting, banking or finance from a recognized university in Bangladesh or abroad. Applications must be submitted online by March 31, 2017 along with required documents.
3. The written exam will have questions on tax laws, accounting and finance. It will carry 100 marks over 3 hours, and an oral exam carrying 50 marks will also be conducted. The exam date will be notified later via notice.
The document appears to be a scanned copy of a passport application form containing personal details such as name, date of birth, place of birth, nationality, etc. It includes sections for address, references, declaration, official use and a number of pages with the text "Scanned with CamScanner" at the bottom, indicating it was scanned from a hard copy document.
This document lists contact information for various chartered accountant firms in Bangladesh, including their addresses, contact numbers, emails, websites and names of proprietors or partners. Some firms have multiple branches located in Dhaka and Chattogram. The firms provide services like auditing, taxation, financial and management consultancy.
(1) The document discusses technical service fees charged for providing various technical services to foreign entities. It provides definitions and examples of different types of technical fees - professional service fees, technical service fees, technical know-how or technical assistance fees.
(2) Guidelines are given on calculating the rate for technical service fees, which is the number of foreign employees multiplied by a certain percentage of their salary. Registration of agreements related to technical service fees must be done according to the Registration Act.
(3) Examples are given of technical services that can be provided and the types of technical fees that can be charged for those services.
This document summarizes amendments made to several laws in Bangladesh related to banking and financial regulations. Key points:
- It amends definitions in the Bank Company Act 1991 related to terms like "banking company", "controlled entity", "family member", etc.
- It amends sections 7, 13, 14, 14K, 14L of the Bank Company Act 1991 related to custodial powers, restructured loans, limits on loan amounts to individuals/entities.
- It inserts new definitions for terms used in the amendments like "restructured loan", "shadow director", "financing activities", etc.
The document provides details of the specific sections amended and the new/amended definitions. In
The document summarizes key amendments made to the Patents and Designs Act, 1911 through the Patents and Designs (Amendment) Act, 2023. Some of the key changes include expanding the scope of patentable inventions, establishing patent offices and providing guidelines for granting patents. It also discusses procedures for filing and reviewing patents and establishing infringement and dispute resolution mechanisms.
This document establishes the formation of a new organization called the Digital Bangladesh Technology Park Authority (DBTPA) through an act of parliament. Some key points:
- DBTPA will be established as an autonomous government organization to support development of e-services, promote digital innovation, and help build an inclusive digital society.
- It will have the power to acquire and dispose of property, sue and be sued, and undertake any other necessary activities.
- DBTPA will be based in Dhaka but can establish branch offices elsewhere as needed with government approval.
- Its roles will include promoting tech innovation, research and development, awareness building, project implementation, advising government and others, and representing
1. The document is the additional issue of the Bangladesh Gazette dated October 17, 2023 published by the Government of Bangladesh containing official notices and advertisements.
2. It contains notices regarding registration of various documents under the Registration Act, 1908 as well as levy of stamp duty on certain instruments under the Stamp Act, 1899.
3. Details such as names of documents, registration fees to be paid, and stamp duty rates are provided in tabular format.
(1) The document discusses technical service fees charged for providing various technical services to foreign entities. It provides definitions and examples of different types of technical fees - professional service fees, technical service fees, technical know-how or technical assistance fees.
(2) Guidelines are given on calculating the rate for technical service fees, which is the number of foreign employees multiplied by a certain percentage of their salary. Registration of agreements related to technical service fees must be done according to the Registration Act.
(3) Examples are given of technical services that can be provided and the types of technical fees that can be charged for those services.
LAND USE LAND COVER AND NDVI OF MIRZAPUR DISTRICT, UPRAHUL
This Dissertation explores the particular circumstances of Mirzapur, a region located in the
core of India. Mirzapur, with its varied terrains and abundant biodiversity, offers an optimal
environment for investigating the changes in vegetation cover dynamics. Our study utilizes
advanced technologies such as GIS (Geographic Information Systems) and Remote sensing to
analyze the transformations that have taken place over the course of a decade.
The complex relationship between human activities and the environment has been the focus
of extensive research and worry. As the global community grapples with swift urbanization,
population expansion, and economic progress, the effects on natural ecosystems are becoming
more evident. A crucial element of this impact is the alteration of vegetation cover, which plays a
significant role in maintaining the ecological equilibrium of our planet.Land serves as the foundation for all human activities and provides the necessary materials for
these activities. As the most crucial natural resource, its utilization by humans results in different
'Land uses,' which are determined by both human activities and the physical characteristics of the
land.
The utilization of land is impacted by human needs and environmental factors. In countries
like India, rapid population growth and the emphasis on extensive resource exploitation can lead
to significant land degradation, adversely affecting the region's land cover.
Therefore, human intervention has significantly influenced land use patterns over many
centuries, evolving its structure over time and space. In the present era, these changes have
accelerated due to factors such as agriculture and urbanization. Information regarding land use and
cover is essential for various planning and management tasks related to the Earth's surface,
providing crucial environmental data for scientific, resource management, policy purposes, and
diverse human activities.
Accurate understanding of land use and cover is imperative for the development planning
of any area. Consequently, a wide range of professionals, including earth system scientists, land
and water managers, and urban planners, are interested in obtaining data on land use and cover
changes, conversion trends, and other related patterns. The spatial dimensions of land use and
cover support policymakers and scientists in making well-informed decisions, as alterations in
these patterns indicate shifts in economic and social conditions. Monitoring such changes with the
help of Advanced technologies like Remote Sensing and Geographic Information Systems is
crucial for coordinated efforts across different administrative levels. Advanced technologies like
Remote Sensing and Geographic Information Systems
9
Changes in vegetation cover refer to variations in the distribution, composition, and overall
structure of plant communities across different temporal and spatial scales. These changes can
occur natural.
How to Build a Module in Odoo 17 Using the Scaffold MethodCeline George
Odoo provides an option for creating a module by using a single line command. By using this command the user can make a whole structure of a module. It is very easy for a beginner to make a module. There is no need to make each file manually. This slide will show how to create a module using the scaffold method.
বাংলাদেশের অর্থনৈতিক সমীক্ষা ২০২৪ [Bangladesh Economic Review 2024 Bangla.pdf] কম্পিউটার , ট্যাব ও স্মার্ট ফোন ভার্সন সহ সম্পূর্ণ বাংলা ই-বুক বা pdf বই " সুচিপত্র ...বুকমার্ক মেনু 🔖 ও হাইপার লিংক মেনু 📝👆 যুক্ত ..
আমাদের সবার জন্য খুব খুব গুরুত্বপূর্ণ একটি বই ..বিসিএস, ব্যাংক, ইউনিভার্সিটি ভর্তি ও যে কোন প্রতিযোগিতা মূলক পরীক্ষার জন্য এর খুব ইম্পরট্যান্ট একটি বিষয় ...তাছাড়া বাংলাদেশের সাম্প্রতিক যে কোন ডাটা বা তথ্য এই বইতে পাবেন ...
তাই একজন নাগরিক হিসাবে এই তথ্য গুলো আপনার জানা প্রয়োজন ...।
বিসিএস ও ব্যাংক এর লিখিত পরীক্ষা ...+এছাড়া মাধ্যমিক ও উচ্চমাধ্যমিকের স্টুডেন্টদের জন্য অনেক কাজে আসবে ...
This presentation was provided by Steph Pollock of The American Psychological Association’s Journals Program, and Damita Snow, of The American Society of Civil Engineers (ASCE), for the initial session of NISO's 2024 Training Series "DEIA in the Scholarly Landscape." Session One: 'Setting Expectations: a DEIA Primer,' was held June 6, 2024.
it describes the bony anatomy including the femoral head , acetabulum, labrum . also discusses the capsule , ligaments . muscle that act on the hip joint and the range of motion are outlined. factors affecting hip joint stability and weight transmission through the joint are summarized.
This slide is special for master students (MIBS & MIFB) in UUM. Also useful for readers who are interested in the topic of contemporary Islamic banking.
How to Fix the Import Error in the Odoo 17Celine George
An import error occurs when a program fails to import a module or library, disrupting its execution. In languages like Python, this issue arises when the specified module cannot be found or accessed, hindering the program's functionality. Resolving import errors is crucial for maintaining smooth software operation and uninterrupted development processes.
Main Java[All of the Base Concepts}.docxadhitya5119
This is part 1 of my Java Learning Journey. This Contains Custom methods, classes, constructors, packages, multithreading , try- catch block, finally block and more.
How to Setup Warehouse & Location in Odoo 17 InventoryCeline George
In this slide, we'll explore how to set up warehouses and locations in Odoo 17 Inventory. This will help us manage our stock effectively, track inventory levels, and streamline warehouse operations.