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Accounting standards prescribe in considerable detail what accruals must be made, how the financial statements are to be presented, and what additional disclosures are required. Some important elements that accounting standards cover include identifying the exact entity which is reporting, discussing any "going concern" questions, specifying ...
Cost accounting has long been used to help managers understand the costs of running a business. Modern cost accounting originated during the Industrial Revolution when the complexities of running large scale businesses led to the development of systems for recording and tracking costs to help business owners and managers make decisions. Various ...
Accounting and Reporting by Retirement Benefit Plans 1987 January 1, 1988: IAS 27: Consolidated Financial Statements and Accounting for Investments in Subsidiaries (1989) Consolidated and Separate Financial Statements (2003) Separate Financial Statements (2011) 1989 January 1, 1990: IAS 28: Accounting for Investments in Associates (1989)
An elbow is installed between two lengths of pipe (or tubing) to allow a change of direction, usually a 90° or 45° angle; 22.5° elbows are also available. The ends may be machined for butt welding, threaded (usually female), or socketed. When the ends differ in size, it is known as a reducing (or reducer) elbow.
International Accounting Standards Board (2007): International Financial Reporting Standards 2007 (including International Accounting Standards (IAS(tm)) and Interpretations as of 1 January 2007), LexisNexis, ISBN 1-4224-1813-8
The California DMV apologized for a license plate appearing to mock the Oct. 7 attacks on Israel. The car owner's son said it was being misinterpreted.
Percentage tax is a business tax imposed on persons or entities/transactions: who sell or lease goods, properties or services in the course of trade or business and are exempt from value-added tax (VAT) under Section 109 (w) of the National Internal Revenue Code, as amended, whose gross annual sales and/or receipts do not exceed Php 3,000,000 ...
Producer price index data released on December 12 reported wholesale prices — or the prices manufacturers pay to producers of goods and services — rising 3% year over year in November, up from ...