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International Public Sector Accounting Standards
International Public Sector Accounting Standards (IPSAS) are a set of accounting standards issued by the IPSAS Board for use by public sector entities around the world in the preparation of financial statements. These standards are based on International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB). Objective IPSAS aims to improve the quality of general purpose financial reporting by public sector entities, leading to better informed assessments of the resource allocation decisions made by governments, thereby increasing transparency and accountability. Scope IPSAS are accounting standards for application by national governments, regional (e.g., state, provincial, territorial) governments, local (e.g., city, town) governments and related governmental entities (e.g., agencies, boards and commissions). IPSAS standards are widely used by intergovernmental organizations or institutions. IPSAS do not apply to government business ente ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
IPSAS
International Public Sector Accounting Standards (IPSAS) are a set of accounting standards issued by the IPSAS Board for use by public sector entities around the world in the preparation of financial statements. These standards are based on International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB). Objective IPSAS aims to improve the quality of general purpose financial reporting by public sector entities, leading to better informed assessments of the resource allocation decisions made by governments, thereby increasing transparency and accountability. Scope IPSAS are accounting standards for application by national governments, regional (e.g., state, provincial, territorial) governments, local (e.g., city, town) governments and related governmental entities (e.g., agencies, boards and commissions). IPSAS standards are widely used by intergovernmental organizations or institutions. IPSAS do not apply to government business ente ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Financial Statements
Financial statements (or financial reports) are formal records of the financial activities and position of a business, person, or other entity. Relevant financial information is presented in a structured manner and in a form which is easy to understand. They typically include four basic financial statements accompanied by a management discussion and analysis: # A balance sheet or statement of financial position, reports on a company's assets, liabilities, and owners equity at a given point in time. # An income statement—or profit and loss report (P&L report), or statement of comprehensive income, or statement of revenue & expense—reports on a company's income, expenses, and profits over a stated period. A profit and loss statement provides information on the operation of the enterprise. These include sales and the various expenses incurred during the stated period. # A statement of changes in equity or statement of equity, or statement of retained earnings, reports on t ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
International Criminal Police Organization
The International Criminal Police Organization (ICPO; french: link=no, Organisation internationale de police criminelle), commonly known as Interpol ( , ), is an international organization that facilitates worldwide police cooperation and crime control. Headquartered in Lyon, France, it is the world's largest international police organization, with seven regional bureaus worldwide and a National Central Bureau in all 195 member states. Interpol was conceived during the first International Criminal Police Congress in 1914, which brought officials from 24 countries to discuss cooperation in law enforcement. It was founded on September 7, 1923 at the close of the five-day 1923 Congress session in Vienna as the International Criminal Police Commission (ICPC); it adopted many of its current duties throughout the 1930s. After coming under Nazi control in 1938, the agency had its headquarters in the same building as the Gestapo. It was effectively moribund until the end of World War ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
EUMETSAT
The European Organization for the Exploitation of Meteorological Satellites (EUMETSAT) is an intergovernmental organisation created through an international convention agreed by a current total of 30 European Member States. EUMETSAT's primary objective is to establish, maintain and exploit European systems of operational meteorological satellites. EUMETSAT is responsible for the launch and operation of the satellites and for delivering satellite data to end-users as well as contributing to the operational monitoring of climate and the detection of global climate changes. The activities of EUMETSAT contribute to a global meteorological satellite observing system coordinated with other space-faring nations. Satellite observations are an essential input to numerical weather prediction systems and also assist the human forecaster in the diagnosis of potentially hazardous weather developments. Of growing importance is the capacity of weather satellites to gather long-term measure ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
European Space Agency
, owners = , headquarters = Paris, Île-de-France, France , coordinates = , spaceport = Guiana Space Centre , seal = File:ESA emblem seal.png , seal_size = 130px , image = Views in the Main Control Room (12052189474).jpg , size = , caption = , acronym = , established = , employees = 2,200 , administrator = Director General Josef Aschbacher , budget = €7.2 billion (2022) , language = English and French (working languages) , website = , logo = European Space Agency logo.svg , logo_caption = Logo , image_caption = European Space Operations Centre (ESOC) Main Control Room The European Space Agency (ESA; french: Agence spatiale européenne , it, Agenzia Spaziale Europea, es, Agencia Espacial Europea ASE; german: Europäische Weltraumorganisation) is an intergovernmental organisation of 22 member states dedicated to the exploration of space. Established in 1975 and headquartered i ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
European Communities
The European Communities (EC) were three international organizations that were governed by the same set of institutions. These were the European Coal and Steel Community (ECSC), the European Atomic Energy Community (EAEC or Euratom), and the European Economic Community (EEC); the last of which was renamed the ''European Community'' (''EC'') in 1993 by the Maastricht Treaty establishing the European Union. The European Union was established at that time more as a concept rather than an entity, while the Communities remained the actual subjects of international law impersonating the rather abstract Union, becoming at the same time its first pillar. In the popular language, however, the singular ''European Community'' was sometimes inaccurately used interchangeably with the plural phrase, in the sense of referring to all three entities. The European Coal and Steel Community ceased to exist in 2002 when its founding treaty expired. The European Community was merged with the seco ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Council Of Europe
The Council of Europe (CoE; french: Conseil de l'Europe, ) is an international organisation founded in the wake of World War II to uphold European Convention on Human Rights, human rights, democracy and the Law in Europe, rule of law in Europe. Founded in 1949, it has 46 member states, with a population of approximately 675 million; it operates with an annual budget of approximately 500 million euros. The organisation is distinct from the European Union (EU), although it is sometimes confused with it, partly because the EU has adopted the original Flag of Europe, European flag, created for the Council of Europe in 1955, as well as the Anthem of Europe, European anthem. No country has ever joined the EU without first belonging to the Council of Europe. The Council of Europe is an official United Nations General Assembly observers, United Nations Observer. Being an international organization, the Council of Europe cannot make laws, but it does have the ability to push for the enf ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Intergovernmental Organizations
An international organization or international organisation (see spelling differences), also known as an intergovernmental organization or an international institution, is a stable set of norms and rules meant to govern the behavior of states and other actors in the international system. Organizations may be established by a treaty or be an instrument governed by international law and possessing its own legal personality, such as the United Nations, the World Health Organization and NATO. International organizations are composed of primarily member states, but may also include other entities, such as other international organizations, firms, and nongovernmental organizations. Additionally, entities (including states) may hold observer status. Notable examples include the United Nations (UN), Organization for Security and Co-operation in Europe (OSCE), Bank for International Settlements (BIS), Council of Europe (COE), International Labour Organization (ILO) and International Crim ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Canadian Institute Of Chartered Accountants
The Canadian Institute of Chartered Accountants (CICA) was incorporated by an Act of the Parliament of Canada in 1902, which later became known as the ''Canadian Institute of Chartered Accountants Act''. The CICA developed and supported accounting, auditing and assurance standards for organizations in Canada, developed and delivered education programs, and issued the professional designation of Chartered Accountant. The CICA was a founding member of the International Federation of Accountants and the Global Accounting Alliance. In 2014, CICA merged with Canada's two other major accounting designations to form the Chartered Professional Accountants of Canada. History * 1902 – The Dominion Association of Chartered Accountants (DACA) is incorporated by Private Act of the Parliament of Canada. (SC 1902, c. 58) * 1934 – The Canada Companies Act is amended to provide for the involvement of the DACA in setting standards for accounting policies. * 1938 – All provinces agree that ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Multilateral Development Banks
An international financial institution (IFI) is a financial institution that has been established (or chartered) by more than one country, and hence is subject to international law. Its owners or shareholders are generally national governments, although other international institutions and other organizations occasionally figure as shareholders. The most prominent IFIs are creations of multiple nations, although some bilateral financial institutions (created by two countries) exist and are technically IFIs. The best known IFIs were established after World War II to assist in the reconstruction of Europe and provide mechanisms for international cooperation in managing the global financial system. Types Multilateral Development Banks A multilateral development bank (MDB) is an institution, created by a group of countries, that provides financing and professional advice to enhance development. An MDB has many members, including developed donor countries and developing borrower cou ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Notes To The Financial Statements
Financial statements (or financial reports) are formal records of the financial activities and position of a business, person, or other entity. Relevant financial information is presented in a structured manner and in a form which is easy to understand. They typically include four basic financial statements accompanied by a management discussion and analysis: # A balance sheet or statement of financial position, reports on a company's assets, liabilities, and owners equity at a given point in time. # An income statement—or profit and loss report (P&L report), or statement of comprehensive income, or statement of revenue & expense—reports on a company's income, expenses, and profits over a stated period. A profit and loss statement provides information on the operation of the enterprise. These include sales and the various expenses incurred during the stated period. # A statement of changes in equity or statement of equity, or statement of retained earnings, reports on t ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Statement Of Changes In Equity
A statement of changes in equity and similarly the statement of changes in owner's equity for a sole trader, statement of changes in partners' equity for a partnership, statement of changes in shareholders' equity for a company or statement of changes in taxpayers' equity for government financial statements is one of the four basic financial statements. The statement explains the changes in a company's share capital, accumulated reserves and retained earnings over the reporting period. It breaks down changes in the owners' interest in the organization, and in the application of retained profit or surplus from one accounting period to the next. Line items typically include profits or losses from operations, dividends paid, issue or redemption of shares, revaluation reserve and any other items charged or credited to accumulated other comprehensive income. It also includes the non-controlling interest attributable to other individuals and organisations. The statement is expected u ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
