Chapter 9:
Uniformity and Disclosure
Relevant circumstances
Nature of finite and rigid uniformity and
flexibility
Extent that standards are using finite
uniformity, rigid uniformity, or flexibility
Disclosure
Items providing important information to
users
"
"
"
"
"
"
and Society
3- Fuertes. I & Munoz. M , 2002 ,
CLASSIFICATIONS
OF
GOVERNMENTAL
12 - German
3 -Organization For Economic Cooperation &
Conference of the European Group of Public
Administration in (Potsdam, Alemania), Germany
1- Christiaens, J. (
)1( X u
,)AIS(oAlGBv
l RB
u ,OB|A B
|Pvu
oAlGBvc OB|
A Pvu Q
A
c OB|A Pv
)AIS
: Acc
ount
oAl
nfor GBvc O
mati
B
on S |A Pv
ystem
u
)
ing I
l^
`@ .koAk Bl kBPuA kBPA B|p O kBPA RBvu oAlBK uO o k OBc cfw_ RB|A G upPuk Qpu qpA BW o k
.QuB Qp BuBy R|z G pO|pu
Chapter 1:
Introduction to Accounting Theory
What is Accounting Theory
Accounting Theory & Policy Making
Measurement
Accounting Theory is defined as
the basic
the reporting of
assumptions
definitions
principles and
concepts that underlie
the rule making b
Accounting for Government
Grants and Disclosure of
Government Assistance: IAS 20
Wiecek and Young
IFRS Primer
Chapter 14
IAS 20 Objective and
Scope
Government
grant: a form of government
assistance; a transfer from a government to
an entity that requires
Chapter 16: Pensions
and Other Postretirement Benefits
Benefit plans
Defined contribution
Defined benefit
Postretirement benefits
other than pensions
What is a pension?
an arrangement
between an
employer and
employee for the
payment of postemployment
inco
B
B
nAkMBveB Tvw nAo B yBaB So
B BpBwjon BM Bv AMB
BwoL oT j
TzMkcfw_ Bz Aj nAkMBve Sok kz Aj RB
k @BQ kw
Sok kcfw_nA wBcfw_nB \z Aj
yM UBki A xpnA jnCoM U
A wU jjo tBveA yQ pA
, A A M ,jcfw_ AnA B
nAo poA B BpBw nAo
M , Bv A MB nAkMBve Tvw /jnAj
A d
Chapter 2:
Accounting Theory & Research
Scientific method
Deductive
Inductive
Positive accounting
research
Art or Science?
Directions in
accounting research
Scientific Method
Refers to the formal procedures used to derive the
laws and principles that gove
Chapter 19:
Issues in International Accounting
Translation of foreign
operations
National accounting
differences
Anglo-American
model
Continental model
International
harmonization of
accounting standards
Translation of Foreign Operations
CAP issued two AR
Chapter 17: Leases
The lease contract
Capitalization
Evolution of lease
accounting
Economic
consequences of lease
capitalization.
The Lease Contract is
A legal document conveying use of property for a
fixed period of time in exchange for rent or other
com
Chapter 15: Oil & Gas Accounting
Full cost (FC) versus
successful efforts (SE)
accounting
Standards setting
Reserve recognition
accounting
SFAS No. 69
Conceptual Differences Between FC & SE
Both methods are allowed
under GAAP
Both present as assets
only t
