Discuss Accounting Standard 11 (AS 11) of the Institute of Chartered Accountants of India (ICAI). Understand the provisions of the taxation system in India Understand the concept of doubletaxation relief. Highlight the salient features of doubletaxation avoidance treaties.15.1...
For harmonization and standardization of accounting policies at international level, the International Accounting Standard Committee (IASC) was established in 1973. The Institute of Chartered Accountants of India (ICAI), fully recognising the need of harmonizing the diverse accounting policies and practices...
Under Dutch GAAP, which is IFRS-based, James Hardie consolidates the AICF as it is 'deemed a special purpose entity' (JHISE 2010b). assumption and the one with the greatest sensitivity is the estimated peak of mesothelioma claims which was thought likely to occur in 2010/11 (JHISE 2010...
Intangible Assets account for 60–75% of the market capitalization value in stock markets in most developed countries around the world (and similar percentages in stock markets in “2nd-world” countries). The relationship between Intangible assets and..
2) Prospective authors are invited to submit manuscripts reporting original unpublished research and recent developments in the topics related to the conference. It is required that the manuscript follows the standard camera-ready format. Submissions must include title, abstract, keywords, author and aff...
To test for issues with relatedness or overlapping samples and to correct for potential population stratification, the study-specific standard errors and association P values were genomic control (GC) corrected using lambda factors (Supplementary Fig. 1). GC correction for GWAS data used all SNPs, ...
In case of mom-and-pop stores, they do not benefit from cloud accounting. However, if they want to grow the business or set a company standard, cloud accounting is the best fit for their businesses. (EX2) Most adopters are juristic-entity SMEs, because they are required by Thai law to...
(The term "accounting" means "accounting and/or auditing" in this standard. Similarly, "accountant" should be interpreted, generally, as "accountant and/or auditor.") OR COMBINATION OF EDUCATION AND EXPERIENCE: A combination of education and experience that includes at least four (4) years of...
Few genome-wide association studies (GWAS) account for environmental exposures, like smoking, potentially impacting the overall trait variance when investigating the genetic contribution to obesity-related traits. Here, we use GWAS data from 51,080 curre
The International Accounting Bulletin (IAB) has published its 2023 World Survey. IAB’s World Survey offers their readers a clear view of the accountancy market and global exposure to the industry’s key decision makers. Seen as the “gold standard” within the accountancy industry, IAB’s World...