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Accounting Policies, Changes in Accounting Estimates and Errors is applied in selecting and applying accounting policies, accounting for changes in estimates and reflecting corrections of prior period errors. The standard requires compliance with any specific IFRS applying to a transaction, event ...
Statement of Cash Flows requires an entity to present a statement of cash flows as an integral part of its primary financial statements. Cash flows are classified and presented into operating activities (either using the 'direct' or 'indirect' method), investing activities or ...
Inventories contains the requirements on how to account for most types of inventory.The standard requires inventories to be measured at the lower of cost and net realisable value (NRV) and outlines acceptable methods of determining cost, including specific identification (in some cases), first-in ...
Presentation of Financial Statements sets out the overall requirements for financial statements, including how they should be structured, the minimum requirements for their content and overriding concepts such as going concern, the accrual basis of accounting and the current/non-current ...
KPMG is a global network of accounting firms providing audit, tax, advisory, special interest and industry-specific services. It employs approximately 155,000 professionals working together to provide quality service in 151 countries around the world. The organization was formed in 1987 through the ...
Ernst & Young is a multinational professional services firm headquartered in London, United Kingdom. Ernst & Whinney merged with Arthur Young to create Ernst & Young in 1989. Ernst & Young is a global organization of member firms in more than 140 countries. It employs people ...
Deloitte Touche Tohmatsu, popularly known as just "Deloitte", is one of the biggest professional service organization in the world. The firm was founded by William Deloitte in 1845. It went through a series of mergers and reorganizations but kept its brand name along with its quality ...
The Lumia 930 is a strong phone in both design and power, although a little last-gen on the latter element, and coupled with a very capable camera, is a phone that's easy to recommend to those looking for something different. Windows Phone aside, there's a great deal on show here to make ...