Guide to annual financial statements: IFRS 9 ...

Notes Basis of preparation 16 1. Reporting entity 16 2. Basis of accounting 16 3. Functional and presentation currency 16 4. Use of judgements and estimates 16

  Guide, Ifrs

Customer-led transformation in retail banking - assets.kpmg

kpmg.com July, 2018. Retail banks can create superior customer experiences by balancing . the priorities of the 5Cs. Customer-led . transformation in retail banking

  Bank

AASB 16 Leases - assets.kpmg

AASB 16 Leases KPMG.com.au A fundamental overhaul of lessee accounting effective 2019

  Accounting, Fundamentals, Overhaul, Aasb, Lessee, Kpmg, Aasb 16, Fundamental overhaul, Lessee accounting

UAE 2018 Food & Beverage report - assets.kpmg

This is the fourth edition of our annual series which examines the current state of the United Arab Emirate’s (UAE) Food & Beverage (F&B) industry.

ESG, strategy, and the long view - assets.kpmg

From our perspective, many of these issues fall under the broad rubric of environmental, social, and governance (ESG), from climate change impacts and worker safety to …

  Safety

The Power of Procurement - assets.kpmg

And as the world continues to wade through its fi nancial morass, the Procurement function will also fi nd itself under increasing pressure in areas currently considered

IFRS compared to US GAAP - assets.kpmg

A changing focus. Both the FASB and the IASB believe that the era of sweeping accounting change has come to an end, for now, and both are committed to helping companies

Modular Construction Report - assets.kpmg

Foreword Many construction projects have a reputation for being completed behind schedule and over budget. While these companies have tried to improve project time, cost and

  Construction

Example Public Company Limited - assets.kpmg

f | Example Public Company Limited – illustrative disclosures Contents From implementation to disclosure b How to use this guide c Further KPMG Guidance d What’s new?

  Guidance

Cloud Economics: Making the Business Case for Cloud

2 Making the Business Case for Cloud Cloud computing can enable innovation, dramatically reduce capital and operating costs, increase agility, and reduce time to market for new products and services.

  Economic

National Treasury

as this may increase the risk of unauthorised expenditure, irregular expenditure or fruitless and wasteful expenditure, as the case may be. BUDGET, REVENUE AND CASHFLOW MANAGEMENT Accounting officers/ accounting authorities must consider streamlining the finance management processes and controls temporarily to register all budget stages,

  Irregular, Unauthorised, Fruitless, Or fruitless

ASSET MANAGEMENT POLICY - Saldanha Bay Local Municipality

c) that any unauthorised, irregular or fruitless and wasteful expenditure and any other losses are prevented; d) that all revenue due to the municipality is collected; e) that the assets and liabilities of the municipality are managed effectively and that assets are safeguarded and maintained to the extent necessary;

  Irregular, Unauthorised, Fruitless, Irregular or fruitless

GOVERNMENT GAZETTE STAATSKOERANT

“irregular expenditure”means expenditure, other than unauthorised expendi-ture, incurred in contravention of or that is not in accordance with a requirement of any applicable legislation. including— (a) thisAct; or 50 (b) the State Tender Board Act, 1968 (Act No. 86 of 1968), or any regulations made in terms of that Act;

  Government, Irregular, Gazette, Government gazette staatskoerant, Staatskoerant, Unauthorised

Treasury Regulations 2001 - National Treasury

Treasury Regulations for departments, constitutional institutions and public entities Issued in terms of the Public Finance Management Act, 1999

  Regulations, Treasury, Treasury regulation