Rodel S. Navarro Business and Management Consultant and Director RODEL SY NAVARRO BUSINESS CONSULTANCY SERVICES (RSNBCS) Tel / Mobile: +63-0917-7333563 Email: rsnbcs@gmail.com http://www.slideshare.net/RSNBCS (About Business Laws compilation): http://www.slideshare.net/BUSINESSLAWSPH Email: businesslawsph@gmail.com
An Audit on Non Current Assets of Pakistan CablesAbubakr Naushahi
Non official audit is conducted on the non current assets of Pakistan Cables. We have considered certain factors which are necessary for conducting audit. We have also prepared Audit Engagement Letter and Audit Report. For preparing these reports we have taken certain assertions and also developed the internal control system of Pakistan Cables.
Mark Jessell from the Centre for Exploration Targeting at the University of Western Australia presents his latest work on using geological relationships to improve our 3D modelling and mineral systems analyses.
An Audit on Non Current Assets of Pakistan CablesAbubakr Naushahi
Non official audit is conducted on the non current assets of Pakistan Cables. We have considered certain factors which are necessary for conducting audit. We have also prepared Audit Engagement Letter and Audit Report. For preparing these reports we have taken certain assertions and also developed the internal control system of Pakistan Cables.
Mark Jessell from the Centre for Exploration Targeting at the University of Western Australia presents his latest work on using geological relationships to improve our 3D modelling and mineral systems analyses.
Strategy and planning in a fast changing worldCarlos M. Henao
Based in facts of many real cases, the author tells the story of the journey of a CEO in his journey to transform his company using next-generation strategy and planning.
Structure of antigens and receptors, Genetic control of immune response, Antigens processing by antigen presenting cell, Role of MHC and accessory molecules, Antigen-antibody interactions
The objective of this Standard is to establish principles for presenting financialinstruments as liabilities or equity and for offsetting financial assets andfinancial liabilities. It applies to the classification of financial instruments,from the perspective of the issuer, into financial assets, financial liabilitiesand equity instruments; the classification of related interest, dividends, lossesand gains; and the circumstances in which financial assets and financialliabilities should be offset.The principles in this Standard complement the principles for recognising andmeasuring financial assets and financial liabilities in IFRS 9 FinancialInstruments, and for disclosing information about them in IFRS 7 FinancialInstruments: Disclosures. The following terms are used in this Standard with the meanings specified:A financial instrument is any contract that gives rise to a financial asset ofone entity and a financial liability or equity instrument of another entity. The issuer of a financial instrument shall classify the instrument, or itscomponent parts, on initial recognition as a financial liability, a financialasset or an equity instrument in accordance with the substance of thecontractual arrangement and the definitions of a financial liability,a financial asset and an equity instrument.
Planning and development club providing a construction law update, an overview of the housing white paper and advice on wayleaves, easements and substation transfers.
Banking Industry Whitepaper: Implications of the Lease Accounting Changesjmeedzan
Banking Industry Whitepaper: This whitepaper presents the most important elements and implications of the Revised FASB and IASB Lease Accounting Change Exposure Draft at a high level to provide the reader with a basic understanding of the proposed lease accounting changes and the potential impact to banks as both a lender and a lessee. In the introductory pages we will review the background and details around the proposed changes to give the reader a historical recap over the past few years. We will then review how we see the proposed lease changes impacting the Banking industry.
NEC4 overview: key changes and impacts - Nottingham, September 2017Browne Jacobson LLP
This seminar looked at changes to the NEC structure, changes in approach following the change to the structure, and the introduction of two new contracts to the suite.
NEC4 overview: key changes and impacts - London, September 2017Browne Jacobson LLP
This seminar looked at the changes to the NEC structrure, changes in approach following the change to the structure, and the introduction of two new contracts to the suite.
Strategy and planning in a fast changing worldCarlos M. Henao
Based in facts of many real cases, the author tells the story of the journey of a CEO in his journey to transform his company using next-generation strategy and planning.
Structure of antigens and receptors, Genetic control of immune response, Antigens processing by antigen presenting cell, Role of MHC and accessory molecules, Antigen-antibody interactions
The objective of this Standard is to establish principles for presenting financialinstruments as liabilities or equity and for offsetting financial assets andfinancial liabilities. It applies to the classification of financial instruments,from the perspective of the issuer, into financial assets, financial liabilitiesand equity instruments; the classification of related interest, dividends, lossesand gains; and the circumstances in which financial assets and financialliabilities should be offset.The principles in this Standard complement the principles for recognising andmeasuring financial assets and financial liabilities in IFRS 9 FinancialInstruments, and for disclosing information about them in IFRS 7 FinancialInstruments: Disclosures. The following terms are used in this Standard with the meanings specified:A financial instrument is any contract that gives rise to a financial asset ofone entity and a financial liability or equity instrument of another entity. The issuer of a financial instrument shall classify the instrument, or itscomponent parts, on initial recognition as a financial liability, a financialasset or an equity instrument in accordance with the substance of thecontractual arrangement and the definitions of a financial liability,a financial asset and an equity instrument.
Planning and development club providing a construction law update, an overview of the housing white paper and advice on wayleaves, easements and substation transfers.
Banking Industry Whitepaper: Implications of the Lease Accounting Changesjmeedzan
Banking Industry Whitepaper: This whitepaper presents the most important elements and implications of the Revised FASB and IASB Lease Accounting Change Exposure Draft at a high level to provide the reader with a basic understanding of the proposed lease accounting changes and the potential impact to banks as both a lender and a lessee. In the introductory pages we will review the background and details around the proposed changes to give the reader a historical recap over the past few years. We will then review how we see the proposed lease changes impacting the Banking industry.
NEC4 overview: key changes and impacts - Nottingham, September 2017Browne Jacobson LLP
This seminar looked at changes to the NEC structure, changes in approach following the change to the structure, and the introduction of two new contracts to the suite.
NEC4 overview: key changes and impacts - London, September 2017Browne Jacobson LLP
This seminar looked at the changes to the NEC structrure, changes in approach following the change to the structure, and the introduction of two new contracts to the suite.
Rodel S. Navarro; Business and Management Consultant and Director; RODEL SY NAVARRO BUSINESS CONSULTANCY SERVICES (RSNBCS); Tel / Mobile: +63-0917-7333563; Email: rsnbcs@gmail.com http://www.slideshare.net/RSNBCS; (About Business Laws compilation): http://www.slideshare.net/BUSINESSLAWSPH Email: businesslawsph@gmail.com; https://www.slideshare.net/FREEPDFBOOKSPH; freepdfbooksph@gmail.com; www.slideshare.net/IFRS_IAS_COMPILED; ifrs.ias.compiled@gmail.com
Taxmann's Indian Accounting Standards (Ind AS)Taxmann
Indian Accounting Standards (Ind AS) contains the updated Indian Accounting Standards issued under the Companies (Indian Accounting Standard) Rules, 2021.
It provides a complete understanding of the definitions, entities liable to apply Ind AS, and exemptions.
The Present Publication is the 2nd Edition, authored by Taxmann’s Editorial Board, updated till 30th June 2021, with the following noteworthy features:
• [Text of Indian Accounting Standard (Ind AS)] notified under Companies (Indian Accounting Standard) Rules, 2021;
• [Guide for Definitions] in Indian Accounting Standards
• [Guide on Applicability] of Indian Accounting Standards
• [Guide on Obligations to Comply with] in Indian Accounting Standards
• [Guide on Exemptions/Relaxations] in Indian Accounting Standards
The contents of the book are as follows:
• Arrangement of Rules
◦ Short Title and Commencement
◦ Definitions
◦ Applicability of Accounting Standards
◦ Obligation to Comply with Indian Accounting Standards (Ind AS)
◦ Exemptions
• General Instructions
• Indian Accounting Standards (Ind AS)
Oprah Winfrey: A Leader in Media, Philanthropy, and Empowerment | CIO Women M...CIOWomenMagazine
This person is none other than Oprah Winfrey, a highly influential figure whose impact extends beyond television. This article will delve into the remarkable life and lasting legacy of Oprah. Her story serves as a reminder of the importance of perseverance, compassion, and firm determination.
The case study discusses the potential of drone delivery and the challenges that need to be addressed before it becomes widespread.
Key takeaways:
Drone delivery is in its early stages: Amazon's trial in the UK demonstrates the potential for faster deliveries, but it's still limited by regulations and technology.
Regulations are a major hurdle: Safety concerns around drone collisions with airplanes and people have led to restrictions on flight height and location.
Other challenges exist: Who will use drone delivery the most? Is it cost-effective compared to traditional delivery trucks?
Discussion questions:
Managerial challenges: Integrating drones requires planning for new infrastructure, training staff, and navigating regulations. There are also marketing and recruitment considerations specific to this technology.
External forces vary by country: Regulations, consumer acceptance, and infrastructure all differ between countries.
Demographics matter: Younger generations might be more receptive to drone delivery, while older populations might have concerns.
Stakeholders for Amazon: Customers, regulators, aviation authorities, and competitors are all stakeholders. Regulators likely hold the greatest influence as they determine the feasibility of drone delivery.
Senior Project and Engineering Leader Jim Smith.pdfJim Smith
I am a Project and Engineering Leader with extensive experience as a Business Operations Leader, Technical Project Manager, Engineering Manager and Operations Experience for Domestic and International companies such as Electrolux, Carrier, and Deutz. I have developed new products using Stage Gate development/MS Project/JIRA, for the pro-duction of Medical Equipment, Large Commercial Refrigeration Systems, Appliances, HVAC, and Diesel engines.
My experience includes:
Managed customized engineered refrigeration system projects with high voltage power panels from quote to ship, coordinating actions between electrical engineering, mechanical design and application engineering, purchasing, production, test, quality assurance and field installation. Managed projects $25k to $1M per project; 4-8 per month. (Hussmann refrigeration)
Successfully developed the $15-20M yearly corporate capital strategy for manufacturing, with the Executive Team and key stakeholders. Created project scope and specifications, business case, ROI, managed project plans with key personnel for nine consumer product manufacturing and distribution sites; to support the company’s strategic sales plan.
Over 15 years of experience managing and developing cost improvement projects with key Stakeholders, site Manufacturing Engineers, Mechanical Engineers, Maintenance, and facility support personnel to optimize pro-duction operations, safety, EHS, and new product development. (BioLab, Deutz, Caire)
Experience working as a Technical Manager developing new products with chemical engineers and packaging engineers to enhance and reduce the cost of retail products. I have led the activities of multiple engineering groups with diverse backgrounds.
Great experience managing the product development of products which utilize complex electrical controls, high voltage power panels, product testing, and commissioning.
Created project scope, business case, ROI for multiple capital projects to support electrotechnical assembly and CPG goods. Identified project cost, risk, success criteria, and performed equipment qualifications. (Carrier, Electrolux, Biolab, Price, Hussmann)
Created detailed projects plans using MS Project, Gant charts in excel, and updated new product development in Jira for stakeholders and project team members including critical path.
Great knowledge of ISO9001, NFPA, OSHA regulations.
User level knowledge of MRP/SAP, MS Project, Powerpoint, Visio, Mastercontrol, JIRA, Power BI and Tableau.
I appreciate your consideration, and look forward to discussing this role with you, and how I can lead your company’s growth and profitability. I can be contacted via LinkedIn via phone or E Mail.
Jim Smith
678-993-7195
jimsmith30024@gmail.com
The Team Member and Guest Experience - Lead and Take Care of your restaurant team. They are the people closest to and delivering Hospitality to your paying Guests!
Make the call, and we can assist you.
408-784-7371
Foodservice Consulting + Design
Artificial intelligence (AI) offers new opportunities to radically reinvent the way we do business. This study explores how CEOs and top decision makers around the world are responding to the transformative potential of AI.
1. SIC Interpretation 29
Service Concession Arrangements:
Disclosures
In December 2001 the International Accounting Standards Board (IASB) issued SIC-29
Disclosure—Service Concession Arrangements, which had originally been developed by the
Standing Interpretations Committee of the International Accounting Standards Committee.
In November 2006, when the IASB issued IFRIC 12 Service Concession Arrangements, SIC-29’s
title was changed to Service Concession Arrangements: Disclosures.
Other Standards have made minor consequential amendments to SIC-29, including IFRS 16
Leases (issued January 2016).
SIC-29
IFRS Foundation A1503
2. SIC Interpretation 29 Service Concession Arrangements: Disclosures (SIC-29) is set out in
paragraphs 6–7. SIC-29 is accompanied by a Basis for Conclusions. The scope and
authority of Interpretations are set out in paragraphs 2 and 7–16 of the Preface to
International Financial Reporting Standards.
FOR THE BASIS FOR CONCLUSIONS ON SIC-29 SEE PART B OF THIS EDITION
SIC-29
IFRS FoundationA1504
3. SIC Interpretation 29
Service Concession Arrangements: Disclosures
References
● IFRS 16 Leases
● IAS 1 Presentation of Financial Statements (as revised in 2007)
● IAS 16 Property, Plant and Equipment (as revised in 2003)
● IAS 37 Provisions, Contingent Liabilities and Contingent Assets
● IAS 38 Intangible Assets (as revised in 2004)
● IFRIC 12 Service Concession Arrangements
Issue
1 An entity (the operator) may enter into an arrangement with another entity (the
grantor) to provide services that give the public access to major economic and
social facilities. The grantor may be a public or private sector entity, including a
governmental body. Examples of service concession arrangements involve water
treatment and supply facilities, motorways, car parks, tunnels, bridges, airports
and telecommunication networks. Examples of arrangements that are not
service concession arrangements include an entity outsourcing the operation of
its internal services (eg employee cafeteria, building maintenance, and
accounting or information technology functions).
2 A service concession arrangement generally involves the grantor conveying for
the period of the concession to the operator:
(a) the right to provide services that give the public access to major
economic and social facilities, and
(b) in some cases, the right to use specified tangible assets, intangible assets,
or financial assets,
in exchange for the operator:
(c) committing to provide the services according to certain terms and
conditions during the concession period, and
(d) when applicable, committing to return at the end of the concession
period the rights received at the beginning of the concession period
and/or acquired during the concession period.
3 The common characteristic of all service concession arrangements is that the
operator both receives a right and incurs an obligation to provide public
services.
4 The issue is what information should be disclosed in the notes in the financial
statements of an operator and a grantor.
5 Certain aspects and disclosures relating to some service concession
arrangements are already addressed by existing International Financial
SIC-29
IFRS Foundation A1505
4. Reporting Standards (eg IAS 16 applies to acquisitions of items of property, plant
and equipment, IFRS 16 applies to leases of assets, and IAS 38 applies to
acquisitions of intangible assets). However, a service concession arrangement
may involve executory contracts that are not addressed in International
Financial Reporting Standards, unless the contracts are onerous, in which case
IAS 37 applies. Therefore, this Interpretation addresses additional disclosures of
service concession arrangements.
Consensus
6 All aspects of a service concession arrangement shall be considered in
determining the appropriate disclosures in the notes. An operator and a grantor
shall disclose the following in each period:
(a) a description of the arrangement;
(b) significant terms of the arrangement that may affect the amount, timing
and certainty of future cash flows (eg the period of the concession,
re-pricing dates and the basis upon which re-pricing or re-negotiation is
determined);
(c) the nature and extent (eg quantity, time period or amount as
appropriate) of:
(i) rights to use specified assets;
(ii) obligations to provide or rights to expect provision of services;
(iii) obligations to acquire or build items of property, plant and
equipment;
(iv) obligations to deliver or rights to receive specified assets at the
end of the concession period;
(v) renewal and termination options; and
(vi) other rights and obligations (eg major overhauls);
(d) changes in the arrangement occurring during the period; and
(e) how the service arrangement has been classified.
6A An operator shall disclose the amount of revenue and profits or losses
recognised in the period on exchanging construction services for a financial
asset or an intangible asset.
7 The disclosures required in accordance with paragraph 6 of this Interpretation
shall be provided individually for each service concession arrangement or in
aggregate for each class of service concession arrangements. A class is a
grouping of service concession arrangements involving services of a similar
nature (eg toll collections, telecommunications and water treatment services).
Date of consensus
May 2001
SIC-29
IFRS FoundationA1506
5. Effective date
This Interpretation becomes effective on 31 December 2001.
An entity shall apply the amendment in paragraphs 6(e) and 6A for annual periods
beginning on or after 1 January 2008. If an entity applies IFRIC 12 for an earlier period, the
amendment shall be applied for that earlier period.
IFRS 16, issued in January 2016, amended paragraph 5. An entity shall apply that
amendment when it applies IFRS 16.
SIC-29
IFRS Foundation A1507