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Website. arta .gov .ph. The Anti-Red Tape Authority ( ARTA [a]) is a Philippine government agency mandated to ensure ease of business among all agencies of the Philippine government. It was created through Republic Act No. 11032 or the "Ease of Doing Business and Efficient Government Service Delivery Act", which was passed on May 28, 2018.
Internal rate of return. Internal rate of return ( IRR) is a method of calculating an investment 's rate of return. The term internal refers to the fact that the calculation excludes external factors, such as the risk-free rate, inflation, the cost of capital, or financial risk . The method may be applied either ex-post or ex-ante.
SAS 99 defines fraud as an intentional act that results in a material misstatement in financial statements. There are two types of fraud considered: misstatements arising from fraudulent financial reporting (e.g. falsification of accounting records) and misstatements arising from misappropriation of assets (e.g. theft of assets or fraudulent expenditures).
The Vaporized Nicotine and Non-Nicotine Products Regulation Act, officially recorded as Republic Act No. 11900, is a law in the Philippines which aims to regulate the "importation, sale, packaging, distribution, use and communication of vaporized nicotine and non-nicotine products and novel tobacco products", such as electronic cigarettes and heated tobacco products.
The Financial Accounting Standards Advisory Council then voiced its concerns due to the increase of financial reporting guidance from the old U.S. GAAP standards, and the FASB responded by launching a new project to codify the standards. The project was approved in September 2004 by the Trustees of the Financial Accounting Foundation.
Registration authorities ( RAs) exist for many standards organizations, such as ANNA (Association of National Numbering Agencies for ISIN ), the Object Management Group, W3C, and others. In general, registration authorities all perform a similar function, in promoting the use of a particular standard through facilitating its use.
IFRS 9 began as a joint project between IASB and the Financial Accounting Standards Board (FASB), which promulgates accounting standards in the United States. The boards published a joint discussion paper in March 2008 proposing an eventual goal of reporting all financial instruments at fair value, with all changes in fair value reported in net income (FASB) or profit and loss (IASB). [1]
Capital budgeting in corporate finance, corporate planning and accounting is an area of capital management that concerns the planning process used to determine whether an organization's long term capital investments such as new machinery, replacement of machinery, new plants, new products, and research development projects are worth the funding of cash through the firm's capitalization ...