عنوان فارسی مقاله: مبانیگزارشگریمالی
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Accounting choices: Cash flow classification
Presentation choices permitted in IAS 7, “Statement of Cash Flows,” offer flexibility in classification of certain items on the cash flow statement that is not available under US GAAP.
This flexibility can significantly change the results in the operating section of the cash flow statement.
IAS 7, Paragraphs 33: “Interest paid and interest and dividends received are usually classified as operating cash flows for a financial institution. However, there is no consensus on the classification of these cash flows for other entities. Interest paid and interest and dividends received may be classified as operating cash flows because they enter into the determination of profit or loss. Alternatively, interest paid and interest and dividends received may be classified as financing cash flows and investing cash flows respectively, because they are costs of obtaining financial resources or returns on investments. [Emphasis added.] IAS 7, Paragraph 34: “Dividends paid may be classified as a financing cash flow because they are a cost of obtaining financial resources. Alternatively, dividends paid may be classified as a component of cash flows from operating activities in order to assist users to determine the ability of an entity to pay dividends out of operating cash flows. [Emphasis added.]
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Financial reporting quality and idiosyncratic return volatilitywww.sciencedirect.com/science/article/pii/S0165410110000261by S Rajgopal - 2011 - Cited by 234 - Related articlesIn this paper, we explore whether deteriorating financial reporting quality, proxied by accrual-based measures of earnings quality, is associated with increase in ...Financial reporting quality and information asymmetry (A case of ...european-science.com › Home › Vol 2, No 3(s) (2013) › Yaghoobnezhadby A Yaghoobnezhad - 2014 - Related articlesThe purpose of this paper is to examine empirically the impact of financial reporting quality on information asymmetry in Iran. Using three different attributes of ...Trust and Financial Reporting Quality - GARRETT - 2014 - Journal of ...onlinelibrary.wiley.com/doi/10.1111/1475-679X.12063/abstractby J GARRETT - 2014 - Cited by 27 - Related articlesNov 18, 2014 - Accepted by Christian Leuz. The authors thank Jean Bedard, Ted Christensen, Cynthia Clark, Michael Drake, Steve Glover, Udi Hoitash, Kurt ...Financial Reporting Quality of U.S. Private and Public Firms | The ...aaajournals.org › The Accounting Review › September 2013by OK Hope - 2013 - Cited by 115 - Related articlesOle-Kristian Hope, Wayne B. Thomas, and Dushyantkumar Vyas (2013) Financial Reporting Quality of U.S. Private and Public Firms. The Accounting Review: ...Searches related to financial reporting qualityfinancial reporting quality pdfhow to measure financial reporting qualityfactors affecting quality of financial reportingfinancial reporting quality meaninghigh quality financial reportingfinancial reporting definition wikipediaimportance of quality financial statementsassessing quality of financial reporting
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Profit or loss
IAS1.82 prescribes line-items for profit or loss (eg revenue and finance costs) In addition, items required by other IFRSs must also be presented Additional line items, headings and sub-totals should be used only when relevant to an understanding of financial performance no extraordinary items Expenses may be classified by nature or function (IAS 1.102–105)
دانلود رایگان مقاله پاورپوینت انگلیسی Reporting financial performance
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Financial Performance Reporting-Project Update - FASBwww.fasb.org/jsp/FASB/FASBContent_C/ProjectUpdatePage&cid=1176164178963Financial Performance Reporting. Last updated on February 1, 2016. Please refer to the Current Technical Plan for information about the expected release dates ...Reporting Financial Performance - Eureka - University of Oxfordeureka.sbs.ox.ac.uk/4414/by R Barker - 2004 - Cited by 138 - Related articlesFeb 21, 2017 - Barker, Richard (2004) Reporting Financial Performance. ... an alternative approach to the reporting of financial performance, which provides a ...[PPT]Reporting financial performance - IFRSwww.ifrs.org/Use-around.../6.%20%20Reporting%20financial%20performance.pptxReporting financial performance. Joint World Bank and IFRS Foundation 'train the trainers' workshop hosted by the ECCB 30 April to 4 May 2012. International ...Searches related to Reporting financial performancefrs 3 exceptional itemsfrs 3 prior year adjustmentfinancial performance report examplefrs 102 exceptional itemsfrs 3 nzfrs 4exceptional items accounting examplesfrs3
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Techniques for achieving Good-quality of Service – Continued
Traffic Shaping
As long as the customer sends packets according to the agreed upon contract, the carrier promises to deliver them all in timely fashion. Traffic shaping is very important for real-time data, such as audio and video. Traffic policing is to monitor the traffic flow. Traffic shaping and policing mechanisms are easier with virtual circuit subnets than with datagram subnets.
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What is Quality of Service (QoS)? - Definition from Techopediahttps://www.techopedia.com/definition/9049/quality-of-serviceQuality of service (QoS) refers to a network's ability to achieve maximum bandwidth and deal with other network performance elements like latency, error rate ...What Is QoS?: Quality of Service (QoS) - TechNet - Microsofthttps://technet.microsoft.com/en-us/library/cc757120(v=ws.10).aspxMar 28, 2003 - The goal of QoS is to provide preferential delivery service for the applications that need it by ensuring sufficient bandwidth, controlling latency ...What is Quality of Service? | Palo Alto Networkshttps://www.paloaltonetworks.com/cyberpedia/what-is-quality-of-service-qosQuality of Service (QoS) is a set of technologies that work on a network to guarantee its ability to dependably run high-priority applications and traffic.The Value of QoS on Computer Networks - Lifewirehttps://www.lifewire.com › ... › Internet & Networking BasicsOct 13, 2016 - Quality of Service (QoS) enables predictable performance levels on networks. Aspects of QoS include availability, bandwidth, latency, and error ...What is quality of service (QoS)? definition and meaning ...www.businessdictionary.com/definition/quality-of-service-QoS.htmlThe degree to which a provided activity promotes customer satisfaction. For example, quality of service (QoS) technologies used in the electronic or telephone ...Searches related to Quality of Servicequality of service pdfqos ciscoquality of service parametersqos routerqos configurationqos in networking pptqos urban dictionaryquality of experience
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Developing Human Capital (cont.)
Monitor progress and track development Evaluate human capital Employees must share knowledge and work together, collectively, to reach organizational goals: Firms often use 360-degree evaluation and feedback systems Managers’ success cannot compromise the organization’s core values
دانلود رایگان مقاله پاورپوینت انگلیسی Intellectual Assets: Moving beyond Tangible Resources
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[PPT]Intellectual Assets (IA) - WIPOwww.wipo.int/edocs/mdocs/sme/en/.../wipo_smes_rom_10_ref_theme04_08.pptTo raise awareness and understanding of intellectual assets (IA) among Scottish organisations. To help those organizations identify and exploit the untapped ...Intellectual Asset Identificationwww.vertexips.com/information/articles/identification.htmlDave Tyrrell and Gary Floyd, Vertex Intellectual Property Strategies Inc. In order to address the issue of Intellectual Asset identification, it is first necessary to ...[PDF]What are intellectual assets, anyway? - Inngothttps://www.inngot.com/inngot/download/press/What_are_intellectual_assets.pdfYou'll see many different terms used to describe intangible assets: • The broadest term, as used above, is knowledge capital or intellectual capital. This is a ...Searches related to Intellectual Assetsintellectual asset belongs to employee or employerintellectual assets in knowledge managementintellectual assets incintellectual assets of southwest airlinesdefinition of intellectual capitalintellectual asset managementmonetary policy definitionintellectual property
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Government Process Re-engineering Can
Increase the speed at which document intensive processes are conducted and reduce associated costs and administrative burdens Add flexibility to organisational processes, allowing your business to scale up or down as required by customer or internal demand Help reduce capital expenditure by reducing the need to invest in the assets required to perform a service internally Organise information and documents with electronic document management systems and processes, for example transition to electronic invoicing Minimise document loss and information leakage Utilise electronic document formats more often in internal and customer transactions Improve operational efficiency and customer service levels Mitigate risk by improving compliance to legal requirement
دانلود رایگان مقاله پاورپوینت انگلیسی Government Process Reengineering
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Business Process Re-engineering | Government of India, Ministry of ...www.meity.gov.in/content/business-process-re-engineeringSep 25, 2013 - One of the key aspects of the National Rollout of eDistrict MMP is Business Process Reengineering (BPR) of the services being provided under ...[PDF]Business Process Reengineering in Government Agencies - Scientific ...file.scirp.org/pdf/JSSM_2015062614542373.pdfby JT Fragoso - 2015 - Cited by 4 - Related articlesJun 26, 2015 - mendations for the implementation of business process reengineering in the public sector. Keywords. Reform, Government, Reengineering ...[PDF]Government Process Reengineering - IRMA Internationalwww.irma-international.org/viewtitle/67683/ciples have been widely used in reengineering government processes. This has led to a growing body of literature on government process reengineering (GPR).Searches related to Government Process Reengineeringgovernment process reengineering meaninggovernment process reengineering examplegovernment process reengineering pptgovernment process reengineering definitiongovernment process re-engineering(gpr)gpr in e governancereinventing governmentrashtriya ekta diwas