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According to the PMBOK (7th edition) by the Project Management Institute (PMI), Fixed Price Economic Price Adjustment Contract (FPEPA) is a "fixed-price contract, but with a special provision allowing for predefined final adjustments to the contract price due to changed conditions, such as inflation changes, or cost increases (or decrease) for special commodities".
The Financial Accounting Standards Advisory Council then voiced its concerns due to the increase of financial reporting guidance from the old U.S. GAAP standards, and the FASB responded by launching a new project to codify the standards. The project was approved in September 2004 by the Trustees of the Financial Accounting Foundation. [2]
Scope of IFRS 2: 2006 May 1, 2006: January 1, 2010: IFRS 2: IFRIC 9: Reassessment of Embedded Derivatives 2006 June 1, 2006: October 8, 2010: IFRS 9: IFRIC 10 Interim Financial Reporting and Impairment 2006 November 1, 2006: IFRIC 11 IFRS 2-Group and Treasury Share Transactions 2006 March 1, 2007: January 1, 2010: IFRS 2: IFRIC 12 Service ...
The FA Premier League equivalent is called Profit and Sustainability Rules (PSR). [2] Some have argued that FFP was instituted to prevent financial "doping" from outside sources injecting money into smaller clubs. [3] They were agreed to in September 2009 by the Financial Control Panel of UEFA, football's governing body in Europe.
The Financial Accounting Standards Board (FASB) is a private standard-setting body [1] whose primary purpose is to establish and improve Generally Accepted Accounting Principles (GAAP) within the United States in the public's interest.
Constant purchasing power accounting (CPPA) is an accounting model that is an alternative to model historical cost accounting under high inflation and hyper-inflationary environments. [1] It has been approved for use by the International Accounting Standards Board ( IASB ) and the US Financial Accounting Standards Board ( FASB ).
[1] 243 ff of the Personal and Company Law (PGR). PCC can be entered in the commercial register since January 1, 2015. PCC can be entered in the commercial register since January 1, 2015. The relevant preparatory work by the government of the Principality of Liechtenstein has been ongoing since 2013.
This is a list of abbreviations commonly used in the Singapore Armed Forces, including slang terms. They are often used in place of the expanded form of the words. They are often used in place of the expanded form of the words.