Accounting terms and meanings

• [PDF File]Guidance Note on Accounting for Employee Share-based …

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  Compendium of Guidance Notes - Accounting 132 grants shares to its employees as a preferential allotment while the price and other terms remain the same as those to other investors. Definitions 7. For the purpose of this Guidance Note, the following terms are used with the meanings specified:

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• Accounting and Reporting for Estates and Trusts

  The term fiduciary accounting has different meanings depending on the context in which it is used. The most commonly used definition of fiduciary accounting is provided by the Committee on National Fiduciary Accounting Standards in its report titled Uniform Fiduciary Accounting Principles and Model Account Formats (UFAP). Among

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• [PDF File]Auditing Accounting Estimates and Related Disclosures

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  accounting estimates and related disclosures in the financial statements are reasonable, in the ... the following terms have the meanings attributed as follows: Accounting estimate. A monetary amount for which the measurement, in accordance with the requirements of the applicable financial reporting framework, is subject to estimation ...

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• [PDF File]INTERNATIONAL STANDARD ON AUDITING 540 AUDITING …

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  7. For purposes of the ISAs, the following terms have the meanings attributed below: (a) Accounting estimate – An approximation of a monetary amount in the absence of a precise means of measurement. This term is used for an amount measured at fair value where there is estimation uncertainty, as well as for other amounts that require estimation.

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• [PDF File]Accounting for Government Grants and Disclosure of ...

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  Accounting for Government Grants and Disclosure of Government Assistance issued by the International Accounting ... 3 The following terms are used in this Standard with the meanings specified: Government refers to government, ... the entity will meet the terms for forgiveness of the loan.

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• APB 29: Accounting for Nonmonetary Transactions

  recorded. This Opinion sets forth the views of th e Board on accounting for nonmonetary transactions. Definitions . 3. The meanings of certain terms used in this section are: a. Monetary assets and liabilities. are assets and liabilities whose amounts are fixed in terms of units of currency by contract or otherwise.

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• [PDF File]IPSAS 3—ACCOUNTING POLICIES, CHANGES IN …

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  The following terms are used in this Standard with the meanings specified: Accounting policies are the specific principles, bases, conventions, rules and practices applied by an entity in preparing and presenting financial statements. Accrual basis means a basis of accounting under which transactions,

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• [PDF File]Sri Lanka Accounting Standard-LKAS 1

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  Accrual basis of accounting 27–28 . Materiality and aggregation 29–31 . Offsetting 32–35 . ... 7 The following terms are used in this Standard with the meanings …

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• [PDF File]Related Party Disclosures

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  The terms ‘control’ and ‘investment entity’, ‘joint control’ and ‘significant influence’ are defined in AASB 10, AASB 11 Joint Arrangements and AASB 128 Investments in Associates and Joint Ventures respectively and are used in this Standard with the meanings specified in those Australian Accounting …

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• [PDF File]Statement on Standards for Accounting and Review …

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  With Statements on Standards for Accounting and Review Services [No amendment to paragraphs .01–.06.] Definitions.07 For purposes of SSARSs, the following terms have the meanings attributed as follows: Applicable financial reporting framework. The financial reporting framework adopted by

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