Beschreibung Cover Your Assets and Become Your Own Liability: Self-Serving Destroys from Within (English Edition). Sacrifice Tomorrow for Today and You'll have Destroyed Tomorrow! While America was landing on the moon, Japan was landing in our living room. One nation focused on the conquest of space; the other on the conquest of mass consumer markets. Cover Your Assets delves into how an export power became an importer in three decades through self-serving. CYA management and discusses the need for leadership transformation to return to the days of glory. The cost of a nation's leadership adopting a take care of me now mentality is huge. When they sacrifice tomorrow for today, they have sold tomorrow. CYA includes a self-assessment on how to change personally and professionally. There is a need to zap the Yes Men in our heads and understand what makes us tick. Those who don't are hard-pressed to understand how to manage, motivate or control others. We all have a need to feel good today but too much of today leads to too little tomorrow.
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IFRS 5 — Non-current Assets Held for Sale and Discontinued ~ IFRS 5 outlines how to account for non-current assets held for sale (or for distribution to owners). In general terms, assets (or disposal groups) held for sale are not depreciated, are measured at the lower of carrying amount and fair value less costs to sell, and are presented separately in the statement of financial position. Specific disclosures are also required for discontinued .
IFRS 9 — Financial Instruments ~ If a hedged forecast transaction subsequently results in the recognition of a non-financial item or becomes a firm commitment for which fair value hedge accounting is applied, the amount that has been accumulated in the cash flow hedge reserve is removed and included directly in the initial cost or other carrying amount of the asset or the liability. In other cases the amount that has been .
IAS 8 — Accounting Policies, Changes in Accounting ~ IAS 8 is applied in selecting and applying accounting policies, accounting for changes in estimates and reflecting corrections of prior period errors. The standard requires compliance with any specific IFRS applying to a transaction, event or condition, and provides guidance on developing accounting policies for other items that result in relevant and reliable information.
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IFRS 10 — Consolidated Financial Statements ~ IFRS 10 outlines the requirements for the preparation and presentation of consolidated financial statements, requiring entities to consolidate entities it controls. Control requires exposure or rights to variable returns and the ability to affect those returns through power over an investee. IFRS 10 was issued in May 2011 and applies to annual periods beginning on or after 1 January 2013.
International Financial Reporting Standards (IFRS) and ~ Links to summaries, analysis, history and resources for International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS), IFRIC Interpretations, SIC Interpretations and other pronouncements issued by the International Accounting Standards Board (IASB) and its related bodies.
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Financial instruments under IFRS - PwC ~ assets, liabilities, equity, income, expenses, business combinations and interim financial statements. IAS 39 – Derecognition of financial assets in practice Explains the requirements of IAS 39, providing answers to frequently asked questions and detailed illustrations of how to apply the requirements to traditional and innovative structures. Illustrative interim financial information for .
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Like-kind exchange - Wikipedia ~ A like-kind exchange under United States tax law, also known as a 1031 exchange, is a transaction or series of transactions that allows for the disposal of an asset and the acquisition of another replacement asset without generating a current tax liability from the sale of the first asset.A like-kind exchange can involve the exchange of one business for another business, one real estate .
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