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Exposure Draft E7 Statement of Source and Application of Funds: October 1977: IAS 7 Statement of Changes in Financial Position: July 1991: Exposure Draft E36 Cash Flow Statements: December 1992: IAS 7 (1992) Cash Flow Statements: 1 January 1994: Effective date of IAS 7 (1992) 6 September 2007
The original exposure draft was distributed in February 2002. Please see PCAOB AS 2401. SAS 99, which supersedes SAS 82, was issued partly in response to contemporary accounting scandals at Enron, WorldCom, Adelphia, and Tyco.
After months of engaging with stakeholders from the profession, including supervisors of newly licensed CPAs, the AICPA published an Exposure Draft and Invitation to Comment. The Exposure Draft details major themes from the research along with proposed Exam content additions, changes, and deletions that will take effect sometime in 2021.
Draft after draft, a writer can experiment on their work without being penalized for it. The more a writer drafts, the more they see as to what works and doesn't work for their writing. In a bad draft, the writer can reflect on the problems and fix them.
It is not fear but exposure that causes moral injury – an experience or set of experiences that can provoke mild or intense grief, shame and guilt. The symptoms are similar to PTSD: depression and anxiety, difficulty paying attention, an unwillingness to trust anyone except fellow combat veterans.
Income tax: A joint exposure draft was published in 2009. [13] An update to the memorandum of understanding in 2008 introduced long-term convergence projects, including the following. Derecognition: both boards issued amendments to their accounting standards. Fair value measurement: FASB Statement No. 257 and IFRS 13 were issued in 2011.
While the first Exposure Draft envisioned including rent judged "more likely than not" to be paid (contingent rents and options to renew) in addition to minimum required rent payments, subsequent decisions by the boards reversed these plans, making the proposed accounting for lessees similar to that of existing capital leases.
How accounting revenue and costs are to be recognized depends first on whether the stage of completion of a project can be reliably measured. If this is the case, cost and revenue (including profit if any) can be recognized up to the percentage of completion during the current accounting period.