Federal, State and local provisions which have been enacted or adopted regulating the discharge of materials into the environment, or otherwise related to the protection of the environment, may have upon the capital expenditures, earnings and competitive position of the registrant and its subsidiaries.”
As clearly read from the text, precondition for disclosure is that the issue should be m
Mainland people are now better-educated, better-paid and they attach more attention to fashion and their personal image. They not only focus on improving basic living conditions, but are also keen to enhance their overall quality of life. Their increasing awareness of health, hygiene and appearance has made cosmetic products one of the consumption hotspots.
In fact, the pursuit of beauty and he
< 2. Accounting regulation system >
●The act requires an audited balance sheet and profit and loss account,
approved by the board of directors.
(Indian accounting standards also require a cash flow statement.)
●An accompanying directors' report must address the state of affairs of the company, its material commitments, recommended dividends, and other information necessary for underst
∙ GASC (The German Accounting Standards Committee)
- Task : Oversee GASB.
⇒ GASC is duly recognized by the Ministry of Justice as the
German standard-setting authority.
∙ GASB (The German Accounting Standards Board)
- Task : Technical work or Issue the accounting standard.
⇒ GASB is made up of 7 independent experts with a background
in auditing, financial analysis,
Ⅲ. Characteristics of New Pension System in Chile
1. Individual Capitalization Accounts (ICA)
In Chile, they have pension system that subscribers pay back from their individual accounts after retirement. Therefore this account have no income redistribution among inter-layers and no income transfer between generations that exist in korean pension system. ICA's contributions are not inc