along with Multimedia Development Corporation (MDeC), Datuk Badlisham Ghazali, CEO of MDeC told the media that Digital Malaysia will help drive automation and technology adoption to ensure productivity and increased workflow efficiency. ust like IFRS convergence, XBRL adoption looks set to reshape the financial reporting landscape in Malaysia, thus indelibly affecting accountants and the profession at large. Key regulators are championing XBRL or eXtensible Business Reporting Language, hailed as
Words: 2550 - Pages: 11
of Financial Reporting VI. Policy Recommendations EXECUTIVE SUMMARY This report provides an assessment of accounting and auditing practices within the corporate sector in Cambodia with reference to the International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB), and the International Standards on Auditing (ISA) issued by the International Federation of Accountants (IFAC). This assessment is positioned within the broader context of the Cambodia’s
Words: 17152 - Pages: 69
Background We’ve come a long way since making the first ever mobile call in the UK on 1 January 1985. Today, more than 400 million customers around the world choose us to look after their communications needs. In 30 years, a small mobile operator in Newbury has grown into a global business and one of the most valuable brands in the world. We now operate in around 30 countries and partner with networks in over 50 more. In an increasingly connected world, it’s no longer just about being able to talk
Words: 1486 - Pages: 6
Executive Summary In November 2011, the FASB and IASB released the Exposure Draft: Revenue Recognition in Contracts with Customers which aims to replace the existing FRS 18 Revenue. The exposure draft aims to improve and streamline current revenue recognition methods and provide a more robust framework to do so. As a result, revenue recognition under the exposure draft is carried out differently in a number of ways. Maxis Berhad is an investment holding company which provides telecommunication
Words: 4300 - Pages: 18
would be a single set of standards for everything, taxes, banking, business, accounting, etc. We don’t live in a perfect world, period. We live in a world where ethical decisions stare us in the face every day, some of the decisions are easy, and some aren’t. It is how we deal with them that defines us, and makes us who we are. In the United States history, mainly in the last decade or so, we have made some very bad ethical decisions that have cost many people their jobs, their livelihoods, their
Words: 2132 - Pages: 9
Hungary. Based on these considerations, I am required to make a clear-cut, yes-or-no executive recommendation on whether to establish a business operation abroad. A yes recommendation requires a description of the form that I think that the operation should take (joint venture, direct foreign investment, etc.) and provide a short analysis of risks and benefits. Budapest, Hungary is the capital of Hungary, on the Danube (a river on S. Europe, flowing from SW Germany eastward into the Black
Words: 1447 - Pages: 6
as opposed to traditional accounting which treats these costs as expenses that reduce profit. Interest and contributions to growth in HRA have been evident in a number of countries. The strong growth of international financial reporting standards (IFRS) is an indication that the environment for international financial accounting is one that potentially encourages the consideration of alternative measurement and reporting standards and lends support to the possibility that future financial reports
Words: 8132 - Pages: 33
Office hours: Tuesday before class; as announced in class; and by appointment. Required texts: Readings available as noted below. • Trueblood cases from Deloitte. Available at: http://www.deloitte.com/view/en_US/us/About/university-relations/Deloitte-Foundation/0ac1264f0b0fb110VgnVCM100000ba42f00aRCRD.htm • FASB codification—password to be handed out in class. You may log in at http://aaahq.org/ascLogin.cfm Objectives
Words: 8209 - Pages: 33
Research Paper No. 1976 International Accounting Standards and Accounting Quality Mary E. Barth Wayne R. Landsman Mark H. Lang September 2007 RESEARCH PAPER SERIES http://ssrn.com/abstract=1029382 International Accounting Standards and Accounting Quality Mary E. Barth* Graduate School of Business Stanford University Wayne R. Landsman and Mark H. Lang Kenan-Flagler Business School University of North Carolina September 2007 Forthcoming, Journal of Accounting Research * Corresponding
Words: 16510 - Pages: 67
efficiency-seeking, subsidiary will have their own specialization in producing certain part. With regards to the different arguments for studying international accounting, there are several reasons for studying comparative accounting. It act as a reminder that US and Anglo-Saxon countries are not the
Words: 4721 - Pages: 19
