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The IFRS conceptual framework explains (CF 4.20 [10]): An entity controls an economic resource if it has the present ability to direct the use of the economic resource and obtain the economic benefits that may flow from it. Control includes the present ability to prevent other parties from directing the use of the economic resource and from ...
Accounting, also known as accountancy, is the process of recording and processing information about economic entities, such as businesses and corporations. [1] [2] Accounting measures the results of an organization's economic activities and conveys this information to a variety of stakeholders, including investors, creditors, management, and regulators. [3]
[2] Whereas banks play an important role in financial stability and the economy of a country, most jurisdictions exercise a high degree of regulation over banks. Most countries have institutionalized a system known as fractional-reserve banking , under which banks hold liquid assets equal to only a portion of their current liabilities. [ 3 ]
The ministry is organized as 7 units and 4 expert staffs. [2] Secretariat of the Ministry; Deputy for Bureaucratic Reform, Accountability of Apparatus, and Supervision; Deputy for Institutions and Implementation; Deputy for Human Resources of Apparatus; Deputy for Public Services; Deputy for Government Digital Transformation; Inspectorate
A bride got a "shoulder meat" guest book in a shocking mixup. In less than two weeks, Tara Henderson is getting married to Kevin Porter. She was excited to find that her custom wedding guest book ...
From January 2008 to December 2012, if you bought shares in companies when H. Patrick Swygert joined the board, and sold them when he left, you would have a -46.0 percent return on your investment, compared to a -2.8 percent return from the S&P 500.
The Ministry of National Development Planning/National Development Planning Agency (Indonesian: Kementerian Perencanaan Pembangunan Nasional/Badan Perencanaan Pembangunan Nasional) (abbreviated PPN/Bappenas) is a ministry of the Republic of Indonesia that has the task to oversee government affairs in the field of national development planning to assist the President in organizing state ...
The European Union reached a blockbuster free trade agreement Friday with Brazil, Argentina and the three other South American nations in the Mercosur trade alliance, capping a quarter-century of ...