Premium Essay

Docx, Pdf, Doc

In:

Submitted By nguyenvinhan
Words 7983
Pages 32
IFRS 7: Financial Instruments: Disclosures

This IAS contains amendments resulting from the adoption of Commission Regulations (EC) No. 2238/2004 of 29 December 2004 , Nr. 2237/2004 of 29 December 2004, No. 2236/2004 of 29 December 2004 and No. 108/2006 of 11 January 2006.

Objective

1. The objective of this IFRS is to require entities to provide disclosures in their financial statements that enable users to evaluate:

(a) the significance of financial instruments for the entity’s financial position and performance; and

(b) the nature and extent of risks arising from financial instruments to which the entity is exposed during the period and at the reporting date, and how the entity manages those risks.

2. The principles in this IFRS complement the principles for recognising, measuring and presenting financial assets and financial liabilities in IAS 32 Financial Instruments: Presentation and IAS 39 Financial Instruments: Recognition and Measurement.

Scope

3. This IFRS shall be applied by all entities to all types of financial instruments, except:

(a) those interests in subsidiaries, associates and joint ventures that are accounted for in accordance with IAS 27 Consolidated and Separate Financial Statements, IAS 28 Investments in Associates or IAS 31 Interests in Joint Ventures. However, in some cases, IAS 27, IAS 28 or IAS 31 permits an entity to account for an interest in a subsidiary, associate or joint venture using IAS 39; in those cases, entities shall apply the disclosure requirements in IAS 27, IAS 28 or IAS 31 in addition to those in this IFRS. Entities shall also apply this IFRS to all derivatives linked to interests in subsidiaries, associates or joint ventures unless the derivative meets the definition of an equity instrument in IAS 32.

(b) employers’ rights and obligations arising from employee benefit

Similar Documents

Premium Essay

Doc, Docx, Pdf

...www.ccsenet.org/ijbm International Journal of Business and Management Vol. 6, No. 8; August 2011 The Influence of Knowledge Management System (KMS) on Enhancing Decision Making Process (DMP) Wafa Mohammed College of Business and Finance, Ahlia University P.O. Box 10878, 1st Floor Gosi Complex Exhibitions Road, Manama, Kingdom of Bahrain Akram Jalal Management Information System Department College of Business and Finance, Ahlia University P.O. Box 10878, 1st Floor Gosi Complex Exhibitions Road, Manama, Kingdom of Bahrain Tel: 973-3838-3411 E-mail: ajalal@ahliauniversity.edu.bh Received: February 25, 2011 Accepted: March 22, 2011 doi:10.5539/ijbm.v6n8p216 Abstract Recently, Knowledge Management System acquires high attention in all sectors, since it is a valuable instrument in improving performance. In this study, an explanatory research on evaluating knowledge management systems will be conducted for the Central Bank of Bahrain (CBB) based on a survey of decision makers working in the Central Bank of Bahrain (CBB). It is our intention to evaluate the impact of implementing the knowledge management system on decision making by evaluating the impact of the knowledge key factors which are the information technology infrastructure, human resource, knowledge sharing and the culture of the organization. The study investigates the relationship between knowledge management and decision making. It reveals that the knowledge management factors are crucial indicators which need...

Words: 7073 - Pages: 29

Premium Essay

Doc, Docx, Pdf

...Cochlear – Asia Pacific www.cochlear.com Finance, Human Resources, Marketing (Consumer Insights) and Marketing Communications Internships Cochlear Asia Pacific is headquartered in Sydney, Australia. The fastest growing region of Cochlear Limited, Cochlear Asia Pacific has a direct market presence in Japan, Korea, India, China, Singapore and Australia/NZ and has 80 employees based in Australia. Working closely with the Cochlear team, there are a variety of internship opportunities available for Macquarie University students. Finance Internship (1 – 2 positions) Cochlear is looking for finance interns to work on a current project under the Finance Manager and closely alongside the Marketing and Logistics team. This specific project will involve analysis and reporting and is a discrete activity that will be of use to the broader organisation in the long-term. The successful students will have:       Finance knowledge Previous experience in a work environment Good interpersonal, verbal and written communications skills Previous experience with systems Be a second or third year Finance student Intermediate knowledge of the Microsoft Office Suite (Excel, PowerPoint, Word etc.) Human Resources Internship – Employee Engagement Analysis Project (2 positions) This project will contribute to a broader project on employee engagement at Cochlear Asia Pacific. Task will include:     Analysing data from an employee engagement survey recently conducted (e.g. data on...

Words: 828 - Pages: 4

Premium Essay

Doc, Pdf, Docx

...C H A P T E R eBay’s Business Model AL TE 1 ✦ ✦ ✦ ✦ In This Chapter Tracing eBay’s beginnings and early history Learning from eBay’s model of success Connecting with other eBay users for help and advice Exploring eBay’s own workshops and tutorials Learning about eBay’s partnership and affiliate programs I A widely circulated story that is still believed by many eBay users says that the auction site that eventually became eBay was conceived initially as a result of a conversation between Omidyar and his wife, Pam. She commented to Pierre how great it would be if she were able to collect Pez dispensers and interact with other collectors over the Internet. CO eBay is the creation not of a corporate conglomerate, but of one computer programmer who was looking for a way to make it big on the Internet. Pierre Omidyar started eBay in his San Jose, California, living room in September 1995. PY Pierre’s Vision RI GH It’s amazing to think that my nine-year-old daughter will grow up thinking that eBay always existed when in fact eBay is relatively new. In the beginning, when it wasn’t regulated, eBay evolved in a haphazard, personal fashion. If you are wondering where all the regulations and rules came from, you only have to look at how things worked before the site was popular and before it became a highly organized business operation. TE D MA f you want to become an eBay power user, you need to get all the background information...

Words: 6682 - Pages: 27

Premium Essay

Doc, Docx, Pdf

...CHAPTER 7—PROJECT CASH FLOWS AND RISK TRUE/FALSE 1. If an investment project makes use of land that the firm currently owns, the project should be charged with the opportunity cost of the land. 2. Net incremental operating cash flow is calculated by adding back the change in depreciation to the change in income after taxes. 3. A key difference between replacement and expansion project analyses is that with replacement, the incremental cash flows are measured as the net difference between projected cash flows from the current productive assets and cash flows of the proposed new productive assets. 4. Empirical studies of risk strongly support the contention that investors who are well diversified focus exclusively on market risk when they establish required returns. 5. Quantification of risk is the easiest part of incorporating risk into capital budgeting; treatment of that calculated risk measure is more difficult. 6. If a firm is considering purchasing an asset whose beta is greater than the current beta of the firm, it should use a discount rate greater than the firm's average required rate of return to evaluate the possible investment. 7. Capital budgeting decisions must be based on the accounting income the project generates since stockholders are concerned with the reported net income the firm generates. 8. A sunk cost is a cash outlay that has already been incurred and that cannot be recovered regardless of whether the project is accepted or rejected. These sunk costs are...

Words: 4208 - Pages: 17

Free Essay

Pdf, Doc, Docx

...Using the Value Chain to Create Competitive Advantage A value chain is a depiction of the value activities that are linked together to create, distribute, and maintain products and services (R. Schultheis and M. Sumner). The value chain is divided into primary and support activities. Inbound logistics, operations, outbound logistics, marketing, and service make up the primary activities. While on the other hand support activities include all the resources that support the primary activities like the organization, human resources, technologies and purchasing. Most firms are realizing the importance of Information Technology (IT) in ensuring that they obtain a competitive edge over their competitors and a company like Spar supermarket is not an exception. Through the use of barcode scanners Spar is able to ensure that data entry errors are minimal and that the process of data capturing is fast. The store is widely known for selling fresh quality products to its customers. This is made possible by the fact that the store has got its own database of all card carrying members where they record personal details about each buyer. With this, the store is able to obtain timely information about buying trends hence allowing it to aid in the ordering process. Armed with such information, the purchasing department is able to order more of in-demand goods while reducing the quantity of those products less demanded by customers. This also helps the advertising department as it is able to...

Words: 1304 - Pages: 6

Premium Essay

Doc, Pdf, Docx

...Logical Framework (LogFRAME) Methodology The logical framework or logframe is an analytical tool used to plan, monitor, and evaluate projects. It derives its name from the logical linkages set out by the planner(s) to connect a project’s means with its ends. The logframe is only one monitoring and evaluation tool and its use does not pre-empt the use of other evaluation tools such as priority-setting or rate-ofreturn analysis. The logframe was originally developed by the United States Department of Defense, and adopted by the United States Agency for International Development in the late 1960s. Since then, it has been applied and modified by many bilateral donors, including Germany, the United Kingdom, the European Union, Canada, and Australia. Source: http://www.isnar.cgiar.org/gender/hambly.htm - International Service for Agricultural Research – “Engendering the Logical Framework – Helen Hambly Odame, Research Officer, ISNAR, August 2001 Logical Framework (LogFRAME)… has the power to communicate a project's objectives clearly and simply on a single page. Its power comes from the ability to incorporate the full range of views of all stakeholders of a project. LogFRAME is a tool for summarising the key features of a project design at the time of project identification (what is it?) during definition (what should we do?) and appraisal (should we do it?). It is an up-front planner which provides the Project Team with essential planning information for the development of project...

Words: 752 - Pages: 4

Premium Essay

Doc, Docx, Pdf

...Victorian Certificate of Education 2013 SUPERVISOR TO ATTACH PROCESSING LABEL HERE STUDENT NUMBER Letter Figures Words BUSINESS MANAGEMENT Written examination Thursday 14 November 2013 Reading time: 3.00 pm to 3.15 pm (15 minutes) Writing time: 3.15 pm to 5.15 pm (2 hours) QUESTION AND ANSWER BOOK Structure of book Number of questions Number of questions to be answered Number of marks 6 6 65 • Students are to write in blue or black pen. • Students are permitted to bring into the examination room: pens, pencils, highlighters, erasers, sharpeners and rulers. • Students are NOT permitted to bring into the examination room: blank sheets of paper and/or white out liquid/tape. • No calculator is allowed in this examination. Materials supplied • Question and answer book of 18 pages. • Additional space is available at the end of the book if you need extra paper to complete an answer. Instructions • Write your student number in the space provided above on this page. • All written responses must be in English. Students are NOT permitted to bring mobile phones and/or any other unauthorised electronic devices into the examination room. © VICTORIAN CURRICULUM AND ASSESSMENT AUTHORITY 2013 2013 BUSMAN EXAM 2 Answer all questions in the spaces provided. Question 1 (8 marks) a. Identify two characteristics of large-scale organisations. 2 marks Question 1 – continued N O W R IT ING ALLOWED IN T HIS AREA Instructions ...

Words: 1236 - Pages: 5

Free Essay

Doc, Docx, Pdf

...Contents Organizational justice: 1 1: Distributive justice: 1 2: procedural justice: 2 3 interactional justice: 2 Importance of organizational justice: 2 CONDITIONS OF ORGANIZATIONAL JUSTICE IN PAKISTAN 3 Organizational citizenship behavior: 3 Definition and concept: 3 Kinds of organizational citizenship Behavior: 3 Altruism: 3 Conscientiousness: 4 Civic virtue: 4 Importance of organization citizenship behavior: 4 Organizational justice: Organizational justice shows the thinking of the employees that are working in the organization how they are being treated fair or unfair. Organizational justice word was first used by green burg (1987) which reflects the behaviors of individuals towards fair practices in the organization. Justice define the action or judgement that is ethically and properly right in terms of injustice we can take an example of a women doing the same job as a man can do but getting the low salary. This play an important in role in making organization reputation and their working environment. Their behaviors are also associated with their working environment, and the main thing the job satisfaction and their attitudes towards the company development if organizational justice is not there in any organization their overall working environment and all the things are being disturbed, turnover is on high and the workers who are worthy will leave the organization and organization have really impact of it and there will be the culture...

Words: 1618 - Pages: 7

Free Essay

Doc, Pdf, Docx

...Có thể nói "diễn biến hòa bình" là một thuật ngữ ra đời từ thập kỷ 60 của thế kỷ XX, khi các thế lực đế quốc, thù địch quốc tế trong cục diện đối đầu giữa hai hệ thống thế giới, đã nhận ra rằng, khó có thể chỉ dùng biện pháp vũ lực để tiêu diệt CNXH, mà phải thay đổi chiến lược, chuyển từ tiến công quân sự là chủ yếu sang tiến công bằng "diễn biến hòa bình". Nghĩa là thực hiện chiến lược xóa bỏ các nước XHCN mà không phải phát động chiến tranh, chỉ cần "diễn biến hòa bình" để chuyển hóa dần CNXH sang quỹ đạo của chủ nghĩa tư bản (CNTB). Nhất là từ những năm 90 của thế kỷ XX, thuật ngữ "diễn biến hòa bình" được sử dụng rộng rãi để thực hiện chiến lược mới của chủ nghĩa đế quốc sau "chiến tranh lạnh" trong âm mưu chống phá CNXH và các nước độc lập có xu hướng tiến bộ, muốn thoát ly ảnh hưởng của Mỹ và phương Tây. Để làm rõ bản chất của chiến lược này, người ta đã dùng nhiều thuật ngữ nhấn mạnh khía cạnh này hay khía cạnh khác của chiến lược "diễn biến hòa bình", như "chiến tranh không tiếng súng", "cuộc chiến không giới tuyến", "chiến tranh nhung lụa", "chiến tranh qua tay người khác"... Mục tiêu của chiến lược do chủ nghĩa đế quốc và các thế lực thù địch vạch ra so với trước không hề thay đổi, đó là tiêu diệt CNXH, bảo vệ sự tồn tại vĩnh hằng của chủ nghĩa đế quốc, CNTB và sự thống trị thế giới của chủ nghĩa đế quốc. Nét mới của chiến lược "diễn biến hòa bình" so với các chiến lược chống cộng, chống CNXH trước đây là ở chỗ: giành được chiến thắng mà không cần dùng đến chiến...

Words: 4827 - Pages: 20

Free Essay

Pdf, Docx, Doc

...dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd dsfadsfasd...

Words: 285 - Pages: 2

Premium Essay

Doc, Docx, Pdf,

...A New Work Ethic Betty Hendrickson BUS309-012016 July 24, 2011 A New Work Ethic The purpose of this paper is to discuss the current work ethic of teenagers and college students who are entering the work force. The thoughts of these employees regarding hard work and scamming will also be discussed. The impacts that this work ethic will have on the future of American business will also be considered. Describe how typical the attitudes that Sheehy reports appear to be in work environments you have experienced. I have been with my company for 23 years. I am intricately involved in the hiring process. During the first year of employment, the attendance of employees is looked at very seriously. We set this expectation before the employees sign their name on the dotted line. Our retention ratio due to attendance issues is about 75%. These new employees study the handbook with diligence and find every possible loophole to their benefit. The mindset is not to work as hard as they can and do a good job, it is to do the least they can to get by. Instead of being grateful for the great benefits the company offers, they complain about having to be called in when necessary. There is no more the thought that they will make a career with a great company, but it is just used as a method to pay the bills and if this doesn’t work out, they will go somewhere else. We are in the customer service environment and the philosophy, “The customer is always right” is very...

Words: 1632 - Pages: 7

Premium Essay

Doc, Docx Pdf

...Free eChapters (FALL 2012) eChapters offer students immediate access to the first few chapters of their textbooks while they are waiting for the print book to arrive. eChapters help students to keep up with required reading and assignments until they receive their course material, without having to pay expedited shipping costs. eChapters that are available from the publisher are attainable free of charge. How do students gain access to free eChapters? Not all courses or textbooks have eChapters available. For all courses where eChapters are available, the files are located in the student’s Blackboard course shell under the Student Center. Below is a list of courses with eChapters loaded into the course shells, giving students free access as of the first day of classes. * = eChapters are forthcoming Course ID ACC100 ACC206 ACC303 ACC304 ACC305 ACC306 Text Title Accounting Principles – 9th edition Accounting Principles – 9th edition Intermediate Accounting 14e Intermediate Accounting 14e Intermediate Accounting 14e Microcomputer Applications for Accounting Excel 2010 Microsoft® Excel 2010: A Case Approach, Complete, 1st Edition, copyright 2011 SOUTH WESTERN FEDERAL TAXATION 2012: COMPREHENSIVE, 36th ed. South-Western Federal Taxation 2013: Corporations, Partnerships, Estates and Trusts, 36th Edition Cost Accounting 13th 09 ed. Advanced Accounting 4th 10th ed. Auditing & Assurance Services 13th 10 ed. Core Concepts of Government and Not for Profit Accounting 2nd ed., 2011 ed ACC...

Words: 3676 - Pages: 15

Free Essay

Pdf, Doc, Docx

...----------------------- Nations Trust Bank PLC-PQ118 242, Union Place, Colombo 2, Sri Lanka Tel: 4 313131 (General) Fax: (9411)4218690 Email: careers@nationstrust.com Website: www.nationstrust.com EMPLOYMENT APPLICATION FORM Application for the Post of ………………………………… Date of advertisement…………………………….. Reference Number…………………………. …..…………..………………………….... Recent PHOTO Personal Details Family Name (Surname) with initials (Mr/Mrs/Miss) Address (Permanent Residence) Name indicated by initials (Underline the calling Name) Contact Address (If different from Permanent Residence) Telephone No : Telephone No: Mobile No: E-mail address Office Telephone No: Fax No: Date of Birth: Age: Marital Status: National ID No: Passport No: Family Information Spouse Children Parents Brothers/Sisters Full name Occupation / Place of Work Mother Father Initial: Packages Proficiency (Please tick) MS Word………………………………………………………………….... Good ( )Basic ( X ) MS Excel…………………………………………………………………… Good ( )Basic (X ) MS Power Point…………………………………………………………... Good ( )Basic ( X ) Others : - …………………………………………………………………... Good ( )Basic ( ) ……………………………………………………………………. Good ( )Basic ( ) Initial: GCE A/L - A/B/C/S/F (Year) School To From Education GCE O/L - A/B/C/S/F (Year) Higher Education Grade Computer Literacy Nature of degree / diploma / certificate Subjects of Study...

Words: 553 - Pages: 3

Free Essay

Doc, Docx, Pdf

...Asian Journal of Business Management 3(3): 152-160, 2011 ISSN: 2041-8744 © Maxwell Scientific Organization, 2011 Received: April 21, 2011 Accepted: June 10, 2011 Published: August 20, 2011 Ethical Compliance by the Accountant on the Quality of Financial Reporting and Performance of Quoted Companies in Nigeria 1 G.N. Ogbonna and 2Appah Ebimobowei Department of Accounting, Faculty of Management Sciences, University of Port-Harcourt, Port-Harcourt, Nigeria 2 Department of Accounting, Bayelsa State College of Education, Okpoama, Brass Island, P.M.B. 74 Yenagoa, Nigeria 1 Abstract: The study investigates the ethical compliance by the accountant on the quality of financial reporting and performance of quoted companies in Nigeria. Five hypotheses guided the study. The sample for the study which was twenty companies from five sectors quoted in the Nigerian Stock Exchange. They were systematically and purposively selected from the number of quoted companies in the exchange. A five point scale questionnaire was used with items on ethical issues on organizational financial reporting and performance. Data was analyzed using descriptive statistical tools and Spearman Rank Order Correlation Coefficient. Findings suggest that the compliance by the accountant positively and significantly affect the quality of financial reports and performance of organizations. The conclusion drawn from the findings is that the compliance by the accountant on professional ethics of integrity, objectivity...

Words: 6312 - Pages: 26

Premium Essay

Doc, Docx, Pdf

...Read full version paper The Human Resource Management Of Dutch-Bangla Bank Limited The Human Resource Management Of Dutch-Bangla Bank Limited Join AllFreePapers.com Category: Business Autor: andrew 02 April 2011 Words: 11554 | Pages: 47 Table of contents Topics Page Letter of Transmitted 2 Acknowledgement 3 Preface 4 Declaration 5 Introduction 10 Introduction of the Topics 10 Main Subject of the Topics 10 Rational of the study 10 Purpose of the study 10 Objective of the study 10-11 Source of Data Collection 11 Limitations of the study 11 A Short Profile of the Organization 12 About the Organization 12 Financial Highlight of the bank 12 Corporate information of the Bank 12 History of the Organization 13 Board of Directors 13 The Committees of the board 13 Executive Committee of the Board of Directors 13 Audit Committee of the Board of Directors 13 Organogram 14 Goal of the Organization 15 Mission, Vision and Core Objective of the Organization 15-16 Specialty/ Feature of the Organization 16-18 Strategy of the Organization 18 SWOT Analysis 18-19 Social Commitment 19 Human Resource Planning 20 Human Resources Development 20-21 HRIS/ Staff Record 21 Classification of employees 21-22 Job Analysis 22 Job Description 22 Job Specification 22 Job Evaluation 22 Recruitment 22 Recruitment Policy 22 Recruitment Committee 23 Recruitment Procedure 23 Recruiting...

Words: 10652 - Pages: 43