CMA Ontario Accelerated Program FINANCIAL ACCOUNTING IFRS MODULE 1 Financial Accounting – Module 1 Table of Contents 1. Financial Statements and the Conceptual Framework 2. The Statement of Cash Flow 3. Revenue Recognition 110 4. Cash 139 5. Accounts Receivable 147 6. Notes Receivable/Payable 163 7. Inventory 187 8. Capital Assets 214 9. Liabilities 278 10. Shareholders’ Equity 310 11. Accounting for Pensions 341 12. Earnings per Share 384 13. Accounting for
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Dictionary of Travel, Tourism and Hospitality By the same author Britain – Workshop or Service Centre to the World? The British Hotel and Catering Industry The Business of Hotels (with H. Ingram) Europeans on Holiday Higher Education and Research in Tourism in Western Europe Historical Development of Tourism (with A.J. Burkart) Holiday Surveys Examined The Management of Tourism (with A.J. Burkart eds) Managing Tourism (ed.) A Manual of Hotel Reception (with J.R.S. Beavis) Paying Guests
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form, by any means (electronic, photocopying, recording, or otherwise) without the prior written permission of the publisher. Library of Congress Control Number: 2001093591 ISBN: 0-7645-3632-X Printed in the United States of America 10 9 8 7 6 5 4 3 2 1 1O/RT/QT/QS/IN Distributed in the United States by Hungry Minds, Inc. Distributed by CDG Books Canada Inc. for Canada; by Transworld Publishers Limited in the United Kingdom; by IDG Norge Books for Norway; by IDG Sweden Books for Sweden; by IDG Books
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Table of Contents Chapter 1 Taxation overview---------------------------------------------------------------- 1 2 General principles ---------------------------------------------------------------- 8 3 Specific principles on gross income------------------------------------------- 12 4 Pension receipts and payments------------------------------------------------- 22 5 Double Taxation------------------------------------------------------------------ 29 6 General
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This page intentionally left blank Te n t h E d i t i o n MODERN DATABASE MANAGEMENT Editorial Director: Sally Yagan Editor in Chief: Eric Svendsen Executive Editor: Bob Horan Editorial Project Manager: Kelly Loftus Editorial Assistant: Jason Calcano Director of Marketing: Patrice Lumumba Jones Marketing Manager: Anne Fahlgren Marketing Assistant: Melinda Jensen Senior Managing Editor: Judy Leale Project Manager: Becca Richter Senior Operations Supervisor: Arnold Vila Operations
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SAGE India website gets a makeover! Global Products Enhanced Succinct Intuitive THE Improved Interactive Smart Layout User-friendly Easy Eye-catching LEADING WORld’s LEADING Independent Professional Stay tuned in to upcoming Events and Conferences Search Navigation Feature-rich Get to know our Authors and Editors Why Publish with SAGE ? World’s LEADING Publisher and home and editors Societies authors Professional Academic LEADING Publisher Natural World’s Societies THE and LEADING
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Invest. Innovate. Inspire. For a new India. ANNUAL REPORT 2014-15 India is at the threshold of a new era of growth and opportunity. This is driven by increasing economic activity, ongoing ‘Make in India’ initiatives and a demographically well-placed, aspirational society. Reliance Industries Limited (RIL) continues to be a partner in India’s ongoing journey towards economic and social well-being, and remains committed to investing in and innovating for India. RIL is striving to meet and
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manning-sandbox.com/forum.jspa?forumID=542 1 MEAP Edition Manning Early Access Program Copyright © 2010 Manning Publications For more information on this and other Manning titles go to www.manning.com ©Manning Publications Co. Please post comments or corrections to the Author Online forum: http://www.manning-sandbox.com/forum.jspa?forumID=542 Licensed to Andrew M. Tearle 2 Table of Contents Part 1 LEARNING POWERSHELL 1 1 Welcome to PowerShell 2 Foundations of PowerShell
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No. Nama Perguruan Tinggi AKADEMI AKUNTANSI PGRI JEMBER Nama Pengusul Sisda Rizqi Rindang Sari Program Kegiatan Judul Kegiatan 1 PKMK KUE TART CAENIS ( CANTIK, ENAK DAN EKONOMIS) BERBAHAN DASAR TAPE 2 AKADEMI FARMASI KEBANGSAAN Nensi MAKASSAR AKADEMI KEBIDANAN CITRA MEDIKA SURAKARTA AKADEMI KEBIDANAN GIRI SATRIA HUSADA AKADEMI KEPERAWATAN KERTA CENDIKA SIDOARJO AKADEMI KEPERAWATAN KERTA CENDIKA SIDOARJO AKADEMI KEPERAWATAN KERTA CENDIKA SIDOARJO Putri Purnamasari PKMK
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