IFAC’s recently released Revised Code of Ethics applies to all professional accountants - whether you work in practice, in industry, in academe, or in government. It is effective from June 30, 2006. Accountancy Ireland asked ICAI member, Richard George, Chairman of the IFAC Ethics Committee to explain the background to the development of the revised code and to give our readers a brief overview of what it covers. Many Irish Chartered Accountants are probably only vaguely aware of the existence
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Financial Statements Prepared in Accordance with International Financial Reporting Standards by U.S. Issuers”, www.sec.gov/spotlight/ifrsroadmap.htm (Release No. 33-8982; November 14, 2008). • The Association of Chartered Certified Accountants (ACCA), “Impact of IFRS in Europe”, www.accaglobal.com/publicinterest/activities/research/reports/global_integration/, October 7, 2008. • Internal Auditor, magazine, “Getting Up To Speed with IFRS’, October 2008. • International Accounting
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Learning Centre PAGE 14 news Update Autumn 2010 Different ApproA in corporAte Gov Relevant to PaPeR P1 Learning Centre PAGE 15 ches ernAnce Study tiPS: Despite some new additions to the Paper P1 Study Guide in June 2011, a substantial part of the Paper P1 syllabus continues to concern matters of corporate governance. Section A6 of the Paper P1 Study Guide requires to have knowledge of the different approaches to corporate governance, inter alia, the development of corporate governance
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FORM C: ABDC 2013 JOURNALS LIST REVIEW RATING UPGRADE SUBMISSION *** PLEASE NOTE THAT: FORM C is designed to formalise requests to the ABDC Journals Review Panel 2013 seeking an upgrade in rating of an academic journal which is currently included and rated in the ABDC 2010 list e.g. seeking to raise a rating from a “B” to an “A” journal. Please complete a separate form relating to each journal for which you wish to make a submission of this type. Journal Title: MALAYSIAN ACCOUNTING REVIEW
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THIS ARTIcLE OUTLINES AND ExPLAINS THE cONcEPT Of AUDIT RISK, MAKINg REfERENcE TO THE KEY AUDITINg STANDARDS WHIcH gIVE gUIDANcE TO AUDITORS AbOUT RISK ASSESSMENT. 01 TEcHNIcAL audit risk RELEVANT TO AccA QUALIfIcATION PAPERS f8 AND P7 AND This article outlines and explains the concept of audit risk, making reference to the key auditing standards which give guidance to auditors about risk assessment. Identifying and assessing audit risk is a key part of the audit process, and
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International Journal of Business and Management; Vol. 7, No. 18; 2012 ISSN 1833-3850 E-ISSN 1833-8119 Published by Canadian Center of Science and Education A Proposed Model for Accounting Treatment of Ijarah Muhannad A. Atmeh1 & Jamal Abu Serdaneh2 1 TAG Graduate School of Business Administration, German Jordanian University, Amman, Jordan 2 Faculty of Business Studies, Arab Open University – Jordan Branch, Amman, Jordan Correspondence: Muhannad A. Atmeh, TAG Graduate School
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Chapter I - Introduction (1.1) Title of the Research Project “An analysis of factors contributing to undue delays in the selection process of the Banking Trainees in the XYZ Bank”. (1.2) Definition of the Research area A critical review of the Bank’s selections process of Banking Trainees. (1.3) Statement of the Problem The total Banking Trainee budget for the year is around 300. However the recruitment unit will not be able to provide the budgetary requirement at the correct time
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Memorandum- CPA Report Vincent Mokwenye ACCA 545- Financial Reporting Monday December 18, 2012 Memorandum- CPA Report MEMORANDUM Date: December10, 2012 To: Libby Grimes Re: CPA Report In response to your request for information, this memo will address the methodology used to determine deferred taxes, the various procedures used for reporting accounting changes and error corrections, and the rationale for establishing the subsidiary as a corporation. In addition it will address
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注册管理会计师认证(CMA): --企业会计和财务人员的黄金认证 《注册管理会计师认证手册》:注册管理会计师认证 要求及信息指南 Welcome to the CMA Program! 欢迎报考注册管理会计师认证考试 The Institute of Management Accountants is dedicated to excellence within the management accounting profession. The Certified Management Accountant (CMA®) designation was developed in 1972 to provide an objective measure of an individual’s knowledge and competence in the field of management accounting. Only the CMA program recognizes the unique proficiencies required for success
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