...A practical guide to accounting for agricultural assets November 2009 PricewaterhouseCoopers’ IFRS and corporate governance publications and tools 2009 IFRS technical publications Manual of accounting – IFRS 2010 IFRS pocket guide 2009 Global guide to IFRS providing comprehensive practical guidance on how to prepare financial statements in accordance with IFRS. Includes hundreds of worked examples and extracts from company reports. The Manual is a three-volume set comprising: • Manual of accounting – IFRS 2010 • Manual of accounting – Financial instruments 2010 • Illustrative IFRS corporate consolidated financial statements for 2009 year ends Provides a summary of the IFRS recognition and measurement requirements. Including currencies, assets, liabilities, equity, income, expenses, business combinations and interim financial statements. IFRS news A practical guide to capitalisation of borrowing costs Monthly newsletter focusing on the business implications of the IASB’s proposals and new standards. Subscribe by emailing corporatereporting@uk.pwc.com. Guidance in question and answer format addressing the challenges of applying IAS 23R, including how to treat specific versus general borrowings, when to start capitalisation and whether the scope exemptions are mandatory or optional. Illustrative interim financial information for existing preparers A practical guide to new IFRSs for 2009 40-page guide providing high-level outline of the key requirements...
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...Aklima Khatun ( ). Dept. of Accounting & Information Systems. Islamic University, Kushtia MODE OF INVESTMENT OF ISLAMI BANK BANGLADESH LIMITED. This Report is Submitted to the Department of Accounting & Information Systems, Islamic University, Kushtia in partial fulfillment of the requirement for the degree of Bachelor of Business Administration (B.B.A) in Accounting & Information Systems. Supervised By: Submitted By: Mr. Md. Ruhul Amin Assistant Professor Dept. of Accounting & Information Systems Islamic University, Kushtia Aklima Khatun B.B.A (Hon’s) Roll No: 0704058 Session: 2007-2008 Dept. of Accounting & Information Systems Islamic University, Kushtia To Dedicated My Respectable Parents, & Honorable Supervisor Declaration I hereby declare that the internship report entitled “Mode of Investment of Islami Bank Bangladesh Limited.” is my original research work and pursued under the special supervision of Mr. Md. Ruhul Amin, Assistant Professor, Department of Accounting & Information Systems, Islamic University, Kushtia. I further affirm that work reported in this term paper is original and no part or whole of the term paper has been submitted to, in any form, any other university or institution for any degree or any other purpose. ………………………………………… Aklima Khatun Roll No: 0704058 Session: 2007-2008 Dept. of Accounting & Information Systems Islamic University. Kushtia Letter of Submission Date: 20th November...
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...SRM UNIVERSITY (Under section 3 of UGC Act, 1956) FACULTY OF MANAGEMENT SCHOOL OF MANAGEMENT MBA FULL TIME CURRICULUM AND SYLLABUS - 2013-14 1 Code MB 13101 MB 13102 MB 13103 MB 13104 MB 13105 MB 13106 SRM University MBA - Revised Curriculum - 2013-14 Semester –I Thinking and Communication Skills (Practical) Accounting for Decision Making Philosophy for Management Economics for Managers Managerial Statistics Managerial Skills (Practical) Semester-II Financial Management Management Information System Marketing Human Resource Management Production And Operation Management Legal Aspects of Business Semester- III Summer Internship (8 weeks)(Practical) Entrepreneurship Strategic Management Business Analytics (Practical) Elective-1 Elective-2 Elective-3 Elective-4 Semester- IV Elective-5 Elective-6 Industrial Elective (Practical) Total Credit L 0 2 3 2 2 0 T 0 4 0 2 4 0 P 4 0 0 0 0 6 C 2 4 3 3 4 3 19 4 3 4 2 4 3 20 2 3 3 2 3 3 3 3 22 3 3 5 11 72 MB 13207 MB 13208 MB 13209 MB 13210 MB 13211 MB 13212 MB 13313 MB 13314 MB 13315 MB 13316 2 2 3 2 3 2 0 2 2 0 2 2 2 2 2 2 0 4 2 2 0 2 2 0 2 2 0 2 2 2 2 2 2 0 0 0 0 0 0 0 4 0 0 4 0 0 0 0 0 0 10 MB 13417 Functional Electives Marketing Finance Systems Human Resource Operations Vertical Electives Pharma Hospitality Enterprise Resource Planning Agriculture Hospital and Health Care Retailing Auto Industry Project Management Media and Communication Banking Financial Service Insurance 2 MB...
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...Itried but He rewarded me more than the tried.I have deep feelings for whole of my family, in general, and formy Father, my Mother and my elder brother, in particular .Theyhave always soothed me, elevated me and their words and du’ahas floated me in the deep seas of troubles. All of my successesare due to the prayers of my family.I am thankful to all of my teachers and my class fellows andfriends whom cheerfulness and guidance is an asset for me .I amespecially thankful to the bank staff who has given meopportunity to get precious practical knowledge and also for theirguidance during my internship. Without the help of all these I wasnot able to complete this report First of all I’m grateful to Allah the Almighty, Who bestowed me with health, abilities and guidance to complete the project in a successful manner, and without His help I was unable to write this report. More than anybody else, I would like to acknowledge my teachers without their support and untiring efforts it was difficult for me to complete this report. They were always there to guide me whenever I felt stuck off and their encouragement always worked as morale booster for me. I have found them very helpful while discussing the tricky issues in this dissertation work. I would also like to thank Mr. Faraz khan (Operations Manager of MCB) for providing me the opportunity to have an excellent learning experience during my internship. His critical comments on my work have certainly made me think of new ideas and techniques...
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...Preamble [Not Part of the Accounting Standards Codification] This HTML transformation of the FASB Accounting Standards Codification is provided by Public.Resource.Org as a public service. Please note that these documents are based on the 2011 printed version of the codification, which is out of date. For the latest, authoritative version of these standards, we recommend you consult https://asc.fasb.org/ which is provided by the Financial Accounting Standards Board. End of Preamble [Not Part of the Accounting Standards Codification] 330 Inventory 10 Overall 00 423 Status 423 General 423 Overview and Background 423 General 423 Objectives 423 General 423 Scope and Scope Exceptions 424 General 424 20 Glossary 424 30 Initial Measurement 425 General 425 Subsequent Measurement 428 General 428 Other Presentation Matters 432 General 432 Disclosure 433 General 433 Implementation Guidance and Illustrations 434 General 434 Status 437 General 437 Subsequent Measurement 437 05 10 15 35 45 50 55 S00 S35 General Disclosure 438 438 Implementation Guidance and Illustrations 438 438 SEC Materials 438 General S99 437 General S55 421 437 General S50 Other Presentation Matters General S45 437 438 905 442 908 Airlines 442 910 Contractors—Construction 442 912 Contractors—Federal Government 442 926 Entertainment—Films 442 930 Extractive Activities—Mining 443 932 Extractive Activities—Oil and Gas 443 976...
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...CHAPTER 2 CONCEPTUAL FRAMEWORK UNDERLYING FINANCIAL ACCOUNTING Show Me the Earnings! The growth of new-economy business on the Internet has led to the development of new measures of performance. When Priceline.com splashed onto the dot-com scene, it touted steady growth in a measure called “unique offers by users” to explain its heady stock price. To draw investors to its stock, Drugstore.com focused on the number of “unique customers” at its website. After all, new businesses call for new performance measures, right? Not necessarily. In fact, these indicators failed to show any consistent relationship between profits and website visits. Eventually, as the graphs below show, the profits never materialized, and stock prices fell. The lesson here: Although the new economy may require some new measures, investors need to be careful not to forget the reliable traditional ones. PRICELINE.COM Net unique offers by users 3.0 million 2.0 1.0 0 I II III IV 1999 I II III IV 2000 DRUGSTORE.COM Unique customers 2.0 million 1.5 1.0 0.5 0 I II III IV 1999 I II III IV 2000 Stock price $120 a share 80 40 0 I II III IV 1999 I II III IV 2000 2000-IV close $2.13 Stock price $40 a share 30 20 10 0 I II III IV 1999 I II III IV 2000 2000-IV close $1.03 Source: Story and graphs adapted from Gretchen Morgenson, “How Did They Value Stocks? Count the Absurd Ways,” New York Times (March 18, 2001), section 3, p. 1. 34 Copyright ©2008 John Wiley & Sons, Inc. Preview of Chapter 2 ...
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...Administration and Information System University (IBAISU) provide this specialized program to contribute efficient professionals in the business sector. IBAISU had designed this program with an excellent combination of practical and theoretical aspect. The whole program is divided in to twelve (12th) semesters. Out of the twelve semesters last semester (12th semester) is assigned for practical orientation. As a student of BBA with the requirement of my program I completed my internship program with the Islami Bank Bangladesh Ltd. (IBBL). I have tried my best to use this opportunity to enrich my knowledge on banking system. I have taken this opportunity to apply my knowledge, which I have learnt from my theoretical classes. I have tried my level best to present my experience of the practical orientation in this report. This report is also a requirement of my BBA program. 1.2 Objective of the Study Broad Objectives 1. The objective of the study is to gather practical knowledge regarding banking systems and operations, especially for loan and advances. 2. To gather the knowledge and idea about the business arena where there are so many scope for using loan and advances from the point of view of practical orientation and the legal procedures and accounting systems are used . 3. Use of AIS in the Banking sectors, Especially on Loans & Advances. 4. Proper Utilization of Resources & capabilities by using Loans & Advances. 5. To generate and...
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...FIRST SEMESTER Course : 1: Principles of Management Introduction: - Concept of Management, Scope, Functions and Principles of Management, Evolution of Management thought. 2. Planning: - The Process of Planning, Objectives, Policy and Procedures, Forecasting and Decision Making. 3. Organizing: - Meaning, Importance and Principles, Span of Management, Centralization and Decentralization, Patterns of Organization, Line and Staff Relationships. 4. Staffing: - Nature & Scope of Staffing, Manpower Planning, Selection & Training, Performance Appraisal. 5. Controlling: - Concept or Managerial Control, Control aids, Score Responsibilities of Managers. Books Recommended: by Paul Hersey & Ken Blanchard 1. Management & Organizations Behaviour 2. Essentials of Management by Koontz & O Donald 3. Principal and Practice of Management by L.M. Prasad 4. Human Behavior at Work by Kaith Devis 5. Organizational Behavior by Robbins 1. Course : 2: Business Organization Introduction: - Nature & Scope of Business System, Objectives of Business and Social Responsibilities of Business 2. Organizing a Business: - Forms of Ownership Organization Sole Proprietor, Partnership, Private & Public Ltd. Companies, Choice of suitable form of Business Organization. Public Sector: - Central Government, Public Corporation, Local Government, Organization 3. neither Public nor Private Sector, Clubs & Society, Cooperative Societies, Worker s Cooperatives, Building Societies. 4. Elements of Insurance: - Meaning and...
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...UNIVERSITY OF THE SOUTHERN CARIBBEAN MARACAS ROYAL ROAD, MARACAS, ST. JOSEPH. Assignment #6 Accounting and Time Value of Money An Assignment in Presented in Partial Fulfillment of the Requirements of the Course ACCT221 Intermediate Accounting 1 INSTRUCTOR: Dr. Raghavalu Ramella, MDBA, MBA, Ph.D By Garth Bertrand, 2010040016 Date of Submission (24th November 2013) Approval …………………. Introduction Accountants in their line of work are confronted with issues as it relates to the treatment or reporting of current and fixed assets. On this premise, as an accountant one will discuss and guide the examiner in the treatment of inventory using Lower – Of – Cost – Or Market; The Acquisition and Disposal of Property, Plant And Equipment; Impairment And Depletion For Long - Term Or Fixed Assets; The Treatment Of Intangible Assets And Research And Development Cost. Chapter 9 Lower – of – Cost or Market for Inventory and Gross Profit Method Given the following methods to treat with the valuation of inventory, that may have had defects, or due to length of time on the shelf it became obsolete, or there was a change in the price level, one put forward a following scenario to commence the discussion. Let, for argument sake, there exist, for the year 2013, a Farming and Gardening Centre, an agricultural shop that sells a variety of goods to a wide cross – section of customers, owed by David Phillip. At the end of the year, December 31 2013, a physical stock...
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...Second Year - Third Semester 3.0.1 International Business - University Assessment 100 Marks Course Content 1. Overview of the International Business Process 2. PEST factors affecting International Business 3. Government influence on trade 4. International Trade Theories 5. FDI 6. Country Evaluation and Selection 7. Collaborative Strategies 8. International Marketing 9. International Trade Agreements 10. International Trade Organizations 11. Forex 12. International HR Strategies 13. International Diplomacy Reference Text 1. International Business – Daniels and Radebough 2. International Business – Sundaram and Black 3. International Business – Roebuck and Simon 4. International Business – Charles Hill 5. International Business – Subba Rao 3.0.2 Strategic management 100 Marks Course Content 1. Strategic Management Process: Vision, Mission, Goal, Philosophy, Policies of an Organization. 2. Strategy, Strategy as planned action, Its importance, Process and advantages of planning Strategic v/s Operational Planning. 3. Decision making and problem solving, Categories of problems, Problem solving skill, Group decision making, Phases indecision making. 4. Communication, Commitment and performance, Role of the leader, Manager v/s Leader, Leadership styles. 5. Conventional Strategic Management v/s Unconventional Strategic Management, The differences, Changed Circumstance 6. Growth Accelerators: Business Web, Market Power, Learning based. 7. Management Control, Elements,...
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...International Journal of Business and Social Science Vol. 2 No. 2; February 2011 Differences and Similarities in Islamic and Conventional Banking Muhammad Hanif Assistant Professor, National University of Computer & Emerging Sciences, Islamabad PhD-Finance Scholar at International Islamic University, Islamabad, Pakistan E-mail: muhammad.hanif@nu.edu.pk Abstract Islamic Banking is growing at a rapid speed and has showed unprecedented growth and expansion in last two decades in spite of mismatching of existing financial framework and business practices. By the end of 2008 volume of Islamic banking has reached to US $ 951 Billion with operation in more than 50 countries. Middle East is the centre of Islamic banking with contribution of approximately 80% while 20% share is contributed by rest of the world. In Pakistan Islamic banking is at infant stage although last 6 years growth is marvelous. Islamic banking has grown at an average annual rate of 76% in the last six and half years (12/03 - 06/10) in Pakistan. Although Islamic banking faces multi challenges however three of them are very vital for its existence. First is Sharia compliance in its operations in an environment which is dominated by interest based practices even in Muslim societies. Second is perception of financial industry practitioners about its performance whether the system is able to serve the total needs of trade and industry. Third is the perception of a large majority of Muslims whether existing practice...
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...to Major Specializations, there will be over sixty Sectorial / Industry Areas for Practical studies in which theoretical papers / books are not to be taught in regular classroom sessions, but the teachers and students are free to use any available books, publications and online material to understand and guide the students for various sectors. Ideally, a teacher should study and specialize in at least TWO Sectors, so four teachers can guide 60 students in a class. (Reference: Appendix 1: List of Sectorial Areas for Comprehensive Project study given in Sem III Syllabus). This report is similar to the Grand Project, which was the part of earlier syllabus. The Comprehensive Project Report is based on the research methodology and students have to prepare the research report by using appropriate scientific statistical research tools for preparation of the CP in consultation with the faculty guide. (Please also refer the Guidelines for CP in MBA Semester III, as the same Project Title continues in Semester IV). A student has to opt for any ONE of the Sectorial Areas and study it thoroughly. The students may undertake the CP based on the selection of an Industry Defined Problem (IDP), if possible for conducting his/her Project. The work of the CP report is divided in Semester -III and Semester -IV and students have to undertake the work as per the guidelines of GTU under the guidance of the Internal Guide and submit the Progress Report in Semester -III for evaluation. The final report...
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...Gujarat Technological University MBA Semester - IV Syllabus for MBA Programme effective from the Academic Year 2009-10 onwards The course curriculum and syllabus for MBA of Gujarat Technological University are devised considering the norms of AICTE/UGC. While preparing the syllabus, the syllabi of different national level universities/institutions have been taken into account. This syllabus has endeavoured to strike a balance between theory and practice and classic and contemporary concepts. The MBA programme of Gujarat Technological University (GTU) will be conducted on a semester basis with four semesters spread over two academic years. The duration of each semester will be around 15 weeks. In each semester there will be seven courses/subjects. In the first year all the 14 courses are compulsory. In the second year there will be three types of courses, namely, compulsory, electives and sectorial specialisation. The MBA programme will have four electives, namely, Marketing, Finance, Human Resource and Information Systems. A student can choose any one of the four electives. There will be five sectorial specialization areas, namely, Retail, Pharmaceutical and Healthcare, Rural and Cooperatives, Public Systems and Policy, and Banking and Insurance. A candidate has to opt for one of the sectorial areas. In each semester of the second year there will be three compulsory courses, three electives and one sectorial course, thus making a total of six compulsory courses, six elective...
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...Corporate Bankruptcy.” Journal of Finance. Vol. 23: 589–699. Altman, Edward I. and Vellore M. Kishore. 1996. “Almost Everything You Wanted to Know about Recoveries on Defaulted Bonds.” Financial Analysts Journal. Vol. 52, No. 6: 57−63. Altman, Edward I., R. Haldeman, and P. Narayanan. 1977. “Zeta Analysis: A New Model to Identify Bankruptcy Risk of Corporations.” Journal of Banking and Finance. Vol. 1: 29−54. Ambachtsheer, Keith, Ronald Capelle, and Tom Scheibelhut. 1998. “Improving Pension Fund Performance.” Financial Analysts Journal. Vol. 54, No. 6: 15–21. Ambachtsheer, Keith. 1986. Pension Funds and the Bottom Line: Managing the Corporate Pension Fund as a Financial Business. Homewood, IL: Dow Jones-Irwin. American Accounting Association Financial Accounting Standards Committee. 2001. “Equity Valuation Models and Measuring Goodwill...
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...Chapter 1 The Government and Not-For-Profit Environment Questions for Review and Discussion 1. The critical distinction between for-profit businesses and not-for-profits including governments is that businesses have profit as their main motive whereas the others have service. A primary purpose of financial reporting is to report on an entity’s accomplishments — how well it achieved its objectives. Accordingly, the financial statements of businesses measure profitability, their key objective. Financial reports of governments and other not-for-profits should not focus on profitability, since it is not a relevant objective. Ideally, therefore, they should focus on other performance objectives, such as how well the organizations met their service goals. In reality, however, the goal of reporting on how well they have achieved such goals has proven difficult to attain and the financial reports have focused mainly on financially-related data. 2. Governments and not-for-profits are “governed” by the budget, whereas businesses are governed by the marketplace. The budget is the key political and fiscal document of governments and not-for-profits. It determines how an entity obtains its resources and how it allocates them. It encapsulates most key decisions of consequence made by the organization. In a government the budget is not merely a managerial document; it is the law. 3. Owing to the significance of the budget, constituents want assurance that the entity achieves...
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