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Charity Commission, Office of the Scottish Charity Regulator and Charity Commission for Northern Ireland Charities SORP (FRS 102) – Accounting and Reporting by Charities : Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of ...
This followed the issue of FRS 100 Application of Financial Reporting Requirements and FRS 101 The Reduced Disclosure Framework in November 2012. Together these standards make up what is commonly being referred to by accountants as new UK GAAP, which takes mandatory effect for accounting periods commencing on or after 1 January 2015.
The Commission may act quasi-judicially in matters of EU competition law, a power defined in Article 101 and Article 102 of the Treaty on the Functioning of the European Union. Privileged parties, such as Member States, EU institutions , and those with specific standing, may initiate litigation to challenge the validity of secondary legislation ...
Tier 1 requirements incorporate International Financial Reporting Standards (IFRSs), including Interpretations, issued by the International Accounting Standards Board (IASB), with the addition of paragraphs on the applicability of each Standard in the Australian environment.
Latin grant dated 1329, written on fine parchment or vellum, with seal. A grant is a fund given by a person or organization, often a public body, charitable foundation, a specialised grant-making institution, or in some cases a business with a corporate social responsibility mission, to an individual or another entity, usually, a non-profit organisation, sometimes a business or a local ...
Additionally, the European Commission published its Guidance on Article [102] Enforcement Priorities, [38] which details the body's aims when applying Article 102, reiterating that the ultimate goal is the protection of the competitive process and the concomitant consumer benefits that are derived from it. [38]: Paras.
This recognition from the commission is shown in the recent decisions of Tetra Pak Rausing SA v Commission [53] with a 91% market share, BPP Industries Plc and British Gypsum Ltd v Commission [54] with a 96% share and Microsoft Corp. v Commission [55] and Google v Commission [56] both being held to have market shares exceeding 90%.
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