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IAS 1 requires a business entity to present a separate statement of changes in equity (SOCE) as one of the components of financial statements. The statement shall show: (IAS1.106) total comprehensive income for the period, showing separately amounts attributable to owners of the parent and to non-controlling interests
Criminal transmission of HIV is the intentional or reckless infection of a person with the human immunodeficiency virus (HIV). This is often conflated, in laws and in discussion, with criminal exposure to HIV, which does not require the transmission of the virus and often, as in the cases of spitting and biting, does not include a realistic means of transmission. [1]
ISA 320, paragraph 9, defines performance materiality as an amount or amounts that is less than the materiality for the financial statements as a whole ("overall materiality"). It includes materiality that is applied to particular transactions, account balances or disclosures.
Sustainability accounting (also known as social accounting, social and environmental accounting, corporate social reporting, corporate social responsibility reporting, or non-financial reporting) originated in the 1970s [1] and is considered a subcategory of financial accounting that focuses on the disclosure of non-financial information about a firm's performance to external stakeholders ...
As per IAS 11.42-43, an entity shall present: (a) the gross amount due from customers for contract work as an asset; and (b) the gross amount due to customers for contract work as a liability. (These should be separate line-items on the face on the balance sheet.) The gross amount due from/to customers for contract work is the net amount of:
Lessees are not required to follow the retrospective application requirements of IAS 8. IFRS 16 allows a modified retrospective approach under which comparative periods are not restated. Instead, the cumulative effects of applying IFRS 16 are recognised as an adjustment to the opening balance of equity at the application date. [6]
A 2009 stamp dedicated to LBSNAA. On 15 April 1958, the then Union Home Minister Pandit Govind Ballabh Pant announced in the Lok Sabha, that the Government would set up a National Academy of Administration, where training would be given to all the recruits of the Civil Services.
Sustainability reporting refers to the disclosure, whether voluntary, solicited, or required, of non-financial performance information to outsiders of the organization. [1] Sustainability reporting deals with qualitative and quantitative information concerning environmental, social, economic and governance issues.