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Statement of Changes in Financial Position (1977) Cash Flow Statements (1992) Statement of Cash Flows (2007) 1977. January 1, 1979. IAS 8. Unusual and Prior Period Items and Changes in Accounting Policies (1978) Net Profit or Loss for the Period, Fundamental Errors and Changes in Accounting Policies (1993)
The United States Civil Service Commission was a government agency of the federal government of the United States and was created to select employees of federal government on merit rather than relationships. In 1979, it was dissolved as part of the Civil Service Reform Act of 1978; the Office of Personnel Management and the Merit Systems ...
Local government bodies in the UK have adopted this framework from 2010/11 onwards. United States – Applies accounting standards that are broadly consistent with IPSAS. Uruguay – The government has mandated IPSAS for the national accounting entity. This is established in clause 21 of Decree 81, dated December 17, 2002, that gives ...
The Government of India has social welfare and social security schemes for India's citizens funded either by the central government, state government or concurrently. Schemes which are fully funded by the central government are referred to as "central sector schemes" (CS) while schemes mainly funded by the centre and implemented by the states are "centrally sponsored schemes" (CSS).
HKAS 20 Accounting for government grants and disclosure of government assistance; HKAS 21 The Effects of Changes in Foreign exchange rates; HKAS 23 Borrowing Costs; HKAS 24 Related Party Disclosures; HKAS 26 Accounting and Reporting by Retirement Benefit Plans; HKAS 27 Consolidated and Separate Financial Statements; HKAS 28 Investments in ...
A federal grant is an award of financial assistance from a federal agency to a recipient to carry out a public purpose of support or stimulation authorized by a law of the United States. Grants are federal assistance to individuals, benefits or entitlements. A grant is not used to acquire property or services for the federal government's direct ...
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