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This edition includes references to the relevant topics of the FASB Accounting Standards Codification. It contains more than 900 examples of sample footnote disclosures to assist in the preparation of financial statements for an audit, review or compilation engagement and facilitates compliance with authoritative pronouncements.
This 2015 Article IV Consultation highlights that Togo’s economic growth has remained strong in recent years, averaging 5.4 percent in 2013–14, on the back of productivity gains in the agricultural sector and public investment in transport infrastructure. The fast pace of public investment has laid the basis for higher growth but has also contributed to a pronounced increase in public debt and current account deficit. Output growth is expected to be sustained over the medium term, although current account and debt pressures are unlikely to abate. Growth is expected to average 5.5 percent in 2015–18, supported by agricultural production, transportation services linked to international trade, and the impact of investments in transport infrastructure.
FIA - FFA Financial Accounting (ACCA F3) Passcards
Success in Accounting begins here! The technical details you need to know and decision-making processes you need to understand, with plain-language explanations and unlimited practice. Financial Accounting is an engaging resource that focuses on current accounting theory and practice in Australia, within a business context. It emphasises how financial decision-making is based on accurate and complete accounting information and uses case studies to illustrate this in a practical way. The new 7th edition is accurate and up to date, guided by extensive technical review feedback and incorporating the latest Australian Accounting Standards. It also provides updated coverage of some of the most significant current issues in accounting such as ethics, information systems and sustainability.
Volume 1 (A and B) covers international organizations throughout the world, comprising their aims, activities and events.
The digital economy is now expanding rapidly, and is starting to overturn the past achievements of the Industrial Revolution. Initially engaging in the world of services, it is now turning to the manufacture of objects. Just as microcomputing evolved from large scale computing to more personal use, and as the Internet left behind the world of armies and universities to become universal, industrial production is gradually becoming directly controlled by individuals. This appropriation is being done either on a personal level, or, more significantly, within local or planetary communities: Fab Labs. These digital fabrication laboratories offer workshops to members of the public where all sorts of tools are available (including 3D printers, laser cutters and sanders) for the design and creation of personalized objects. The bringing together of various users (amateurs, designers, artists, “dabblers”, etc.) and possibilities for collaboration lies at the heart of these open-access productive spaces. This book covers a range of advances in this new personal fabrication and various issues that it has raised, especially in terms of the alternatives to salaried work, intellectual property, ecological openings and the hitherto unseen structuring of societies.
The book provides an overview of the governmental accounting status quo in Europe by analysing the public sector accounting, budgeting and auditing systems in fourteen European countries. IT sheds light on the challenges faced by European countries as they move towards adoption of the European Public Sector Accounting Standards (EPSAS).
This book, dedicated to Prof. Jacques Richard, is about the economic, political, social and even environmental consequences of setting accounting standards, with emphasis on those that are alleged to be precipitated by the adoption and implementation of IFRS. The authors offer their reasoned critiques of the effectiveness of IFRS in promoting genuine global comparability of financial reporting. The editors of this collection have invited authors from 17 countries, so that a great variety of accounting, auditing and regulatory cultures, and educational perspectives, is amply on display in their essays.