'Net assets' presentation slideshows

The Convergence of International Accounting Standards and Practices

The Convergence of International Accounting Standards and Practices. Cynthia Jeffrey Iowa State University. How different is accounting internationally (across countries)? What historical factors have contributed to these differences?.

2.81k views • 87 slides

IAS-27 Consolidated Financial Statements

IAS-27 Consolidated Financial Statements. Scope. This standard shall be applied- In preparation of consolidated financial statement for a group of a entities under the control of a parent.

2.02k views • 65 slides

Accounting for Business Combinations under IFRS 3 Goodwill and Intangible Assets under IFRS 3 and IAS 38

Accounting for Business Combinations under IFRS 3 Goodwill and Intangible Assets under IFRS 3 and IAS 38. Vienna, March 14, 2006 By Thierry Bertrand, Partner, E&Y Olivier Lemaire, Partner, E&Y Renaud Breyer, Manager, E&Y. Agenda. Scope of IFRS 3 Identifying the acquirer

2.46k views • 60 slides

GAAP Differences and The Balance Sheet in Detail

1.47k views • 34 slides

Hot Topics in the Accounting World

490 views • 33 slides

Outline of Coverage

Outline of Coverage. Assets = Liabilities + Equity Financial Statements Common Stock Equity Ratio Analysis. Assets = Liabilities + Equity. Most important equation in business So, what does it mean? It means you can get assets through liabilities or equity.

654 views • 32 slides

Amalgamation& External Recontruction

Amalgamation& External Recontruction. Meaning of Amalgamation. When two or more existing companies go into liquidation and a new company is formed to take over their business , it is known as amalgamation .

970 views • 32 slides

An Introduction to Financial Analysis

749 views • 31 slides

?????????????????? The situation and tasks of Chinese building materials industry for energy saving and emission reduct

?????????????????? The situation and tasks of Chinese building materials industry for energy saving and emission reduction ???????????? China Building Materials Academy ?? Yao Yan ???????????? China Building Materials Academy ? ? Introduction ?????? 30 ?????? 7 ???

811 views • 29 slides

Chapter 3

Chapter 3. Partnership Liquidation And Incorporation; Joint Ventures. Liquidation of LLPs & LPs Meaning of Liquidation Division of Losses & Gains Distribution of Cash or Other Assets Case Studies Payments to Partners in Different Scenarios Preparation of Cash Distribution Plan.

715 views • 29 slides

Tax Implications of Inbound Investments into Russia

Tax Implications of Inbound Investments into Russia. Boris Bruk , Of Counsel, Salans Moscow. Key questions. Form of presence: branch vs. subsidiary How to finance your activities in Russia Repatriation of profits Divestment (exit from the project). Branch vs. Subsidiary. Benefits :

484 views • 28 slides

Deloitte Haskins & Sells

1.06k views • 27 slides

Chapter 7

Chapter 7. Consolidated Financial Statements: Subsequent to Date of Business Combination. Scope of Chapter. Accounting for operating results of both wholly owned and partially owned subsidiaries is described and illustrated.

610 views • 26 slides

GASB No. 53,

GASB No. 53,. Accounting and Financial Reporting for Derivative Instruments. NASC Annual Conference March 25, 2009 Graylin E. Smith Managing Partner SB & Company, LLC. Objectives. To provide a clear understanding of financial derivative instruments and their uses

758 views • 26 slides

GASB 34

270 views • 26 slides

consolidation and separate financial statement

consolidation and separate financial statement. Presented By: Karez I. Kareem Supervised By: Prof.Dr. Mehmet Civan. Parent company. IAS A ---- 0 ---- 0 ---- 0 ---- 0 ---- 0. IAS B ---- 0 ---- 0

2.08k views • 24 slides

Open Budget Meeting

371 views • 24 slides

Chapter 9

Chapter 9. International Segment Reporting. Users and Uses of Segment Information. Diversification of operations leads to the need for segment information Segment data is typically provided for geographical areas and lines of business Segment information allows the following

984 views • 21 slides

Underwriting Commercial Real Estate Development With a case study of the Wicker School Redevelopment

Underwriting Commercial Real Estate Development With a case study of the Wicker School Redevelopment. Tucker Bartlett Self-Help Ventures Fund June 22, 2005. Agenda. Self-Help Overview Underwriting Points of Concern Typical Loan Terms Questions. Self-Help Ventures Fund Overview.

474 views • 19 slides

297 views • 8 slides