1.1 IFRS: International Finance Report Standard U.S. GAAP: Accounting Principle 1.2 Net income = (i) Revenue- Expenses in the ordinary business activities(主营业务) + (ii) other non-operation/non-continued/non-recurred revenue - expense + (iii) Gain or loss Income increase in economic benef...
Finance and Accounting Outsourcing allows companies to shift the financial management of their business to a group of individuals.
In 2023, the net interest income of green finance and inclusive finance business accounted for more than 10% of the Group's operating income. Green Credit The Bank continues to expand the scope of green credit products and services to proactively meet the green development needs of enterprises....
一、所得税的会计核算Accounting for Income Taxes 1. IFRS 下的所得税会计核算 2. US GAAP 下的所得税会计核算 二、不确定的税务状况Uncertain Tax Positions 1. IFRS 下对不确定税务状况的处理 2. US GAAP 下对不确定税务状况的处理 三、中期报告Interim Reporting 1. IFRS 下中期报告中的所得税会计处理...
(xvii) the statements in the Prospectus under the heading “Certain Canadian Federal Income Tax Considerations”, provide a fair and adequate summary of the principal Canadian federal income tax provisions under the Income Tax Act (Canada) that generally apply to a holder of Common Shares who acq...
Ensure proper sales, income taxes and other regulatory requirements are met on timely basis. Report to headquarter the required financial information, procedures, necessary documentation, projects scope and other relevant information on a regular basis ...
MSCI now calculates over 1,500 equity and fixed income ESG Indexes designed to help institutional investors more effectively benchmark ESG investment performance and manage, measure and report on ESG mandates, including climate. MSCI also calculates customized ESG indexes taking into account specific cli...
美国准则虽然区分,但是一开始(At Lease Inception)的处理跟IFRS是一样的,也是记ROU asset。如下图 2、国际准则下,lessor角度的会计处理分为operating lease和finance lease两种: (1)Operating lease:资产确认在lessor账上,lessor基于资产账面价值计提折旧费用(选项B入选),收到的lease payment作为income确认在损益表中。
Time series, volatility, mutual fund, fixed income, international Bakhtear Talukdar University of Wisconsin-Whitewater, Whitewater, United States Corporate Finance, Asset Pricing, Corporate Governance, Financial Economics, Financial Econometrics, Derivatives ...
有IFRSboss9新准则实施经验及新旧会计准则并行经验的优先; 5、有复合型学历(统计/数据/计算机/金融工程等)背景,CPA/CFA持证者、相关专业硕士、国际知名会计事务所或国内外知名金融机构相关任职经验、具有一定团队管理经验,能激发团队内生力达成挑战目标者优先; 6、熟悉相关IT系统,具备前瞻性科技及大数据思维,有编程、...