COMM 450 Lecture Notes - Hemu, Fiduciary, Financial Instrument
Document Summary
A not for profit organization"s members, contributors and other resource providers do not, in such capacity, receive any financial return directly from the organization. (d) a pension plan is any arrangement (contractual or otherwise) whereby a program is established to provide retirement income to employees. (e) a benefit plan is any arrangement whereby an entity undertakes to provide employees with benefits during and/or after active service in exchange for their services: the scope of accounting standards under each of ifrs and private enterprises can best be summarized by a comparative topical index, 2014: Other sources: background information and basis for conclusion documents issued by the acsb, acsb implementation guidance, pronouncements by accounting standard setting bodies in other jurisdictions (fasb in the us, approved drafts in progress of primary sources, research studies current academia, accounting textbooks, journals, studies articles (beware of editorial comments!, other sources, including industry practice (although likely biased)
