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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EXTENSIBLE BUSINESS REPORTING LANGUAGE (XBRL) Submitted in Partial Fulfillment of Course Requirements in Accounting 8320 Spring 2009 Kesha Haley By submission of this paper I certify that this paper is entirely my own work. Further this paper has not been submitted for credit in another course. HALEY - 1 - EXTENSIBLE BUSINESS REPORTING LANGUAGE (XBRL) ABSTRACT The purpose of this paper is to define XBRL, explore the implications of XBRL on auditing, and discuss the advantages and disadvantages
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financial services industry in India April 2009 The global slowdown was an outcome of two events - absence of a sound regulatory framework & mismatch between financial innovation and the ability of the regulators to monitor them immediate aim should be to fix the financial system and to maintain the aggregate demand at a high enough level to stimulate the real sector 2 Contents Executive summary 1. Global financial markets: A perspective 2. Indian financial services industry 3. Impact
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financial services industry in India April 2009 The global slowdown was an outcome of two events - absence of a sound regulatory framework & mismatch between financial innovation and the ability of the regulators to monitor them immediate aim should be to fix the financial system and to maintain the aggregate demand at a high enough level to stimulate the real sector 2 Contents Executive summary 1. Global financial markets: A perspective 2. Indian financial services industry 3. Impact
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directors and auditors The directors’ responsibilities for preparing the annual report, the directors’ remuneration report and the financial statements in accordance with applicable United Kingdom law and International Financial Reporting Standards (IFRS) as adopted by the European Union are set out in the statement of directors’ responsibilities. Our responsibility is to audit the financial statements and the part of the directors’ remuneration report
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Management CR: Corporate Reporting CRM: Customer Relationship Management EPM: Enterprise Performance Management ERP: Enterprise Resource Planning FASB: Financial Accounting Standard Boards IASB: International Accounting Standard Board IFRS: International Financial Reporting Standards IIAA: International Institute for Analytics IIRC: International Integrated Reporting Council IT: Information Technology ICR: Integrated Corporate Reporting KPI: Key Performance Indicator
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Sustainability Highlights 2012-13 Management Discussion & Analysis Directors Report Corporate Governance Report Business Responsibility Report Standalone Financial Statements Consolidated Financial Statements Consolidated Financial Statements under IFRS Glossary 2 4 8 10 12 14 16 22 24 41 55 85 106 147 183 231 This Annual Report is printed on 100% recycled paper as certified by the UK-based National Association of Paper Merchants (NAPM) and France - based Association des Producteurs et des Utilisateurs
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Corporate Governance Blueprint 2011 Towards Excellence in Corporate Governance Suruhanjaya Sekuriti Malaysia 3 Persiaran Bukit Kiara Bukit Kiara 50490 Kuala Lumpur Malaysia Tel: 603-6204 8000 Fax: 603-6201 5078 www.sc.com.my Copyright © July 2011 Securities Commission Malaysia All rights reserved. No part of this publication may be reproduced, stored in or introduced into a retrieval system, or transmitted in any form or by any means (graphical, electronic, mechanical, photocopying, recording
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really the risks you face in your own business? If not, how and why are your organization’s risks different? And how do those particular risks impact you? The answers inevitably vary from company to company. But in every case, we believe that leaders should take the following steps: • Undertake a thorough risk assessment at least annually, to define your key risks and weigh their impact on business drivers. The risks in this report can provide a useful starting point. • Extend this risk assessment
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UKRAINIAN FOOD & AGRICULTURE EQUITY GUIDE September 2011 IFC ART CAPITAL 1 Narodnogo Opolchennya Street, 6th floor Kyiv, 03151 Ukraine +38 (044) 490 51 85 Andriy Patiota patiota@art-capital.com.ua www.art-capital.com.ua is@art-capital.com.ua ART CAPITAL UKRAINIAN FOOD & AGRICULTURE: EQUITY GUIDE 16.09.2011 TABLE OF CONTENTS Summary ............................................................................................................. 3 Sector overview ........
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