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Requirements of IFRS
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#	Item
621	Executive summary - Investments in Associates (GRAP 7) _____________________________________________________________________ An associate is an entity in which the investor has significant influence and which is neither Add to Reading List Source URL: www.asb.co.za Language: English - Date: 2014-09-03 02:12:44 Financial statements Generally Accepted Accounting Principles Financial accounting Equity method Income statement Equity Requirements of IFRS Equity in income of affiliates Accountancy Finance Business
622	Executive summary - Interests in Joint Ventures (GRAP 8) _____________________________________________________________________ A joint venture is a binding arrangement whereby two or more investors are committed to under Add to Reading List Source URL: www.asb.co.za Language: English - Date: 2014-09-03 04:31:18 Business Joint venture Consolidation Equity Financial statement Liability Account Requirements of IFRS Accountancy Finance Generally Accepted Accounting Principles
623	GRAP 11 (IAS 11) Construction Contracts Effective date: Periods commencing on or after 1 July 2008 for High and Medium capacity municipalities, 1 July 2009 for Low capacity and 1 April 2009 for Schedule 3A and 3 Public e Add to Reading List Source URL: www.asb.co.za Language: English - Date: 2014-09-04 08:23:29 Contract Business Requirements of IFRS Revenue recognition Contract law Generally Accepted Accounting Principles Futures contract
624	14 January 2015 The International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Add to Reading List Source URL: www.asb.or.jp Language: English - Date: 2015-01-13 20:30:54 Generally Accepted Accounting Principles Financial regulation International Financial Reporting Standards Historical cost Fair value International Accounting Standards Board Financial statement Financial instrument Requirements of IFRS Accountancy Business Finance
625	1659_MTR_SumE_Acc_(p24-31)A/W Add to Reading List Source URL: www.mtr.com.hk Language: English - Date: 2010-07-04 22:47:00 Generally Accepted Accounting Principles Financial statements Taxation Balance sheet Deferred tax Accrual Asset Net asset value Requirements of IFRS Accountancy Finance Business
626	Contents of Accounts and Notes Independent Auditor’s Report[removed] Add to Reading List Source URL: www.mtr.com.hk Language: English - Date: 2010-07-04 22:47:00 Financial statements Generally Accepted Accounting Principles Balance sheet Income statement Cash flow statement Asset Expense Deferred income Requirements of IFRS Accountancy Finance Business
627	International Financial Reporting Standards Regional Policy Forum - Session One - Financial Reporting in the Region - The State of Play Add to Reading List Source URL: ttaasag.treasury.gov.au Language: English - Date: 2008-02-27 00:03:57 Financial regulation Generally Accepted Accounting Principles International Financial Reporting Standards International Accounting Standards International Accounting Standards Board Institute of Chartered Accountants of India Provision Requirements of IFRS Generally Accepted Accounting Practice Accountancy Business Finance
628	Issue 144 • October 2014 TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to < [removed].h Add to Reading List Source URL: www.hkicpa.org.hk Language: English - Date: 2014-10-13 05:24:22 Financial regulation International Accounting Standards Generally Accepted Accounting Principles International Financial Reporting Standards International Accounting Standards Board Australian Accounting Standards Board Requirements of IFRS Institute of Chartered Accountants of India Financial statement Accountancy Business Finance
629	2003 INTERIM REPOR T Consolidated cash flow statement[removed]Unaudited) Add to Reading List Source URL: www.mtr.com.hk Language: English - Date: 2010-07-04 22:49:00 Cash flow Financial statements Corporate finance Cash flow statement Fundamental analysis Working capital Bank Operating cash flow Requirements of IFRS Finance Accountancy Business
630	Notes to the Accounts 1 Statement of Compliance These accounts have been prepared in compliance with the Hong Kong Companies Ordinance and the applicable disclosure provisions of the Rules Add to Reading List Source URL: www.mtr.com.hk Language: English - Date: 2010-07-04 22:47:00 Generally Accepted Accounting Principles Historical cost Deferred tax Balance sheet Income statement Depreciation Requirements of IFRS Book value Valuation Accountancy Finance Business

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