Slide 1Proposed Accounting for Derivatives NASACT Audio Conference June 27, 2007 Slide 2 2 2 Why Is It So Hard? Different instruments & countless products Discounting,…

Slide 1National Association of State Auditors, Comptrollers and Treasurers New Standards and the Latest on SEA The views expressed in this presentation are those of The speakers.…

Slide 11 Processing, Reporting and Auditing Financial Accounts Intangible Assets & Impairment IAS 38, IAS 36 and IFRS 3 Slide 2 2 Intangible Assets - IAS 38 3 Criteria…

1. Copyright © 2011 by the McGraw-Hill Companies, Inc. All rights reserved. McGraw-Hill/Irwin 2. Environment and Theoretical Structure of Financial Accounting 1 3. Financial…

1. www.pwc.comIFRS 13 - Fair Value 2. IFRS 13 Fair Value Measurement Obiettivi Obiettivi Fornire un’unica fonte di riferimento;  Chiarire la definizione di fair value;…

Slide 1 Slide 2 Asset Retirement Obligations FASB 143 Slide 3 FASB 143 Scope Applies to legal obligations associated with the retirement of a tangible long- lived asset resulting…

Chapter 1 â Business Combinations: America's Most Popular Business Activity, Bringing an End to the Controversy MULTIPLE CHOICE 1. An economic advantage of a business…

Becker CPA Review, PassMaster Questions Lecture: Financial 3 1 © 2009 DeVry/Becker Educational Development Corp. All rights reserved. CPA PassMaster Questions–Financial…