exposure draft การใช้

• Each standard is then issued as an exposure draft for public comment.
• IASB issued an exposure draft proposing an impairment model in 2013.
• On 6 October 2010, the Treasurer released an exposure draft on the new measures for public consultation.
• Since 1968, the Handbook has been constantly updated by inclusion of approved exposure drafts on various current topics.
• Following the second Exposure Draft, the IASB decided to require all leases to be treated as finance leases.
• As a Risk Management Professional, Ofoegbu was an Exposure Draft Reviewer of the Global Standard for Project Risk Management.
• A unanimous vote is not necessary in order for the publication of a Standard, exposure draft, or final " IFRIC " Interpretation.
• In developing its standards and technical guidance the IVSC follows a process of issuing discussion papers and exposure drafts for public comment.
• As a Risk Management Professional he contributed to review of the Exposure Draft that materialized into the Global Standard for Project Risk Management.
• Its active involvement commences right from the inception of a topic for consideration as a standard, rather than merely at the exposure draft stage.
• The ASB has developed a process for developing both standards and guidance based, in part, on written comments submitted in response to exposure drafts and oral testimony.
• The American Institute of Certified Public Accountants non-current professional standards, codes of professional conduct, and exposure drafts relate to professional auditing and accounting standards in the United States.
• Johnson said his clients are still trying to digest the FASB exposure draft and have had a muted response so far to the proposal's effect on dollar rolls.
• The boards released their first discussion paper describing their views on accounting for revenue in 2008, and they released exposure drafts of a proposed standard in 2010 and 2011.
• An Exposure Draft was released July 2012 for public comment and is the most extensive and thorough guidance available to management accounting practitioners and users of management accounting information.
• According to PMI, standards are developed by volunteers in an open, consensus-based process including a public exposure draft process that allows the standard draft to be viewed and changes suggested.
• As of the second Exposure Draft in 2013, the boards are considering retaining the single, straight-line lease expense profile of operating lease accounting, though assets and liabilities would still be reported.
• The board hopes to finish a so-called exposure draft on this and related matters by the end of the year, after which it would ask for public comment on the decision.
• The proposed rule-- known as an exposure draft-- from the Financial Accounting Standards Board covers consolidations, the process of combining the results of subsidiaries into the financial statements of a parent company.
• With this, IASC expects to complete five new projects under its international accounting standards programme, namely in the area of impairment, discontinuing of operation, intangible, provision and exposure draft of financial instruments.