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Developing the Public Sector Conceptual Framework

Developing the Public Sector Conceptual Framework. David Loweth UK Accounting Standards Board OECD Public Sector Accruals Symposium 4 March 2008. Introduction: about the ASB.

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513 views • 33 slides

Developing the Public Sector Conceptual Framework

Developing the Public Sector Conceptual Framework. David Loweth UK Accounting Standards Board OECD Public Sector Accruals Symposium 4 March 2008. Introduction: about the ASB.

★ ★ ★ ★ ★

338 views • 33 slides

REVENUE RECOGNITION

REVENUE RECOGNITION. ADVISORY FORUM Stig Enevoldsen 18 October 2006. Revenue recognition. IAS 18 problems Very little specific guidance Inconsistent guidance Somewhat based on matching Examples not always consistent with the standard Little guidance on multiple-element contracts.

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436 views • 26 slides

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Developing the Public Sector Conceptual Framework

Developing the Public Sector Conceptual Framework

REVENUE RECOGNITION