Please enable JavaScript.
Coggle requires JavaScript to display documents.
Competing in a Global Context (IAS standards (IAS -1 presentations…
Competing in a Global Context
Economic and financial flows
balance of payment
Current accounts
Capital accounts
financial accounts
Foreign direct investments
Transfer pricing
The arm's length principle
Transfer pricing
Unitary Taxation with profit apportionment
The foreign exchange market
Demand for pounds from abroad
supply of pounds to foreign currency markets
reaching equilibrium in the currency markets
Shifts in demand for a currency
Changes in supply of the currency to the foreign currency market
Impact of exchange rate
How financial regulation evolves
Stewardship
National economy
Investors
Borrowed finery
Imperialism
Taxation
IFRS and the IASB
The Vision
International Accounting standards board
The vision in 2000:a single set of global accounting standards
Use of IFRS
Content of each profile
What the profiles show
Commitment to a single set of global accounting standards
Commitment to IFRS standards
Adoption of IFRS standards
Few modifications
Auditor's report
Overview of IFRS standard
The conceptual framework for financial reporting
IFRS standards
IFRS 2 - share-based payment
IFRS 3 - Business combinations
IFRS 4 - Insurance contracts
IFRS 5 - Non-current assets held for sale and discontinued operations
IFRS 6 - Exploration for and evaluation of mineral resources
IFRS 7 - Finacial instruments: disclosures
IFRS 8 - Operating segments
IFRS 9 - Financial instruments
Financial assets
Financial liabilities
Impairment
Fair value option
hedge accounting
IFRS 11 - Joint arrangement
IFRS 12 - Disclosure of interest in other entities
IFRS 13 - Fair value measurements
IFRS 14 - regulatory deferral accounts
IFRS 15 - revenue from contracts with customers
IFRS 16 - Leases
IAS standards
IAS -1 presentations financial statements
IAS 2 - Inventories
IAS 7 - statement of cash flows
IAS 8 - accounting policies, changes estimates and errors
IAS 10 - Events after the reporting period
IAS 12 - income tax
IAS 11 - construction contracts
IAS 16 - property, plant and equipment
IAS 17 - leases
IAS 18 - Revenue
IAS 19 - Employee benefits
IAS 20 - Accounting for government grants and disclosure of government assistance
IAS 21 - The effects of changes in foreign exchange rates
IAS 23 - Borrowing costs
IAS 24 - related party disclosures
IAS 26 - Accounting and reporting retirement benefit plans
IAS 27 - separate financial statements
IAS 28 - investments in associates and joint ventures
IAS 29 - financial reporting in hyper inflationary economies
IAS 32 - financial instruments: presentation
IAS 33 - Earnings per share
IAS 34 - Interim financial reporting
IAS 36 - Impairment of assets
IAS 37 - provisions, contingent liabilities and contingent assets
IAS 38 - intangible assets
IAS 39 - Financial instruments: recognition and measurement
IAS 40 - Investment property
Ias 41 - Agriculture
Zonal Retail data systems
Ordering innovation
Focusing on customer retention