№ files_lp_4_process_3_138940
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This paper analyzes the internal politics behind the development of IFRS for SMEs, focusing on the technocratic decision-making processes and political strategies involved in defining and naming the standard.
Year:
2019
Region / city:
Colchester, Essex, UK; Canberra, Australia
Subject:
Accounting standard setting, politics of regulation
Document type:
Research paper
Organization:
International Accounting Standards Board (IASB)
Author:
Rebecca Warren, David Bernard Carter, Christopher J Napier
Target audience:
Researchers, policymakers, academics in accounting and governance
Period of validity:
Not applicable
Date of approval:
8 August 2019
Date of revisions:
Not applicable
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Year:
2024
Region / City:
Global
Theme:
Actuarial Practice, IFRS
Document Type:
Educational Document
Organization:
International Actuarial Association (IAA)
Author:
International Actuarial Association
Target Audience:
Actuaries, financial practitioners
Period of Validity:
N/A
Approval Date:
May 2024
Amendment Date:
N/A
Scope:
Measurement of Investment and Service Contracts under IFRS
Contact Information:
+1-613-236-0886, [email protected]
Website:
www.actuaries.org
Year:
2018
Publication date:
September 2018
Accounting framework:
International Financial Reporting Standards (IFRS)
Document type:
Disclosure checklist
Scope:
Annual financial statements
Standards covered:
IFRS 9, IFRS 15, IFRS 16, IFRS 17, IAS 1, IAS 7, IAS 8, IAS 12, IAS 19, IAS 23, IAS 28 and other IFRS Interpretations and amendments
Applicable period:
Annual reporting periods beginning on or after 1 January 2018
Intended users:
Preparers of financial statements
Subject areas:
Financial reporting disclosures, accounting policies, presentation and measurement requirements
Source type:
Professional accounting guidance publication
Year:
2019
Region / city:
Romania
Subject:
Financial reporting
Document type:
Report
Organization / institution:
SSIF BRK FINANCIAL GROUP S.A.
Author:
SSIF BRK FINANCIAL GROUP S.A.
Target audience:
Stakeholders, investors, financial analysts
Period of validity:
31 December 2019
Date of approval:
Not specified
Date of amendments:
Not specified
Year:
2021
Region / City:
Global
Theme:
Financial Reporting
Document Type:
Example Financial Statements
Organization:
Grant Thornton
Author:
Grant Thornton IFRS Team
Target Audience:
Accounting professionals, auditors, financial analysts
Effective Period:
Fiscal year 2021
Approval Date:
Not provided
Date of Changes:
31 October 2021
Year:
N/A
Region / City:
N/A
Subject:
Financial accounting, equity investments, IFRS 9
Document Type:
Study guide, financial explanation
Institution:
N/A
Author:
N/A
Target Audience:
Students of FAC3704
Period of Application:
N/A
Approval Date:
N/A
Date of Changes:
N/A
Year:
2022
Region / City:
Not specified
Topic:
Asset Accounting, IFRS, SAP S/4HANA
Document Type:
Test Script
Organization:
SAP
Author:
Not specified
Target Audience:
SAP users and administrators involved in asset accounting
Period of validity:
Not specified
Approval Date:
Not specified
Modification Date:
Not specified
Context Description:
A test script for validating asset accounting processes in SAP S/4HANA, specifically for the IFRS scope item after activation, outlining the necessary steps for verification.
Year:
2026
Region / City:
Menlyn
Topic:
Procurement
Document Type:
Request for Quotation
Organization / Institution:
Technology Innovation Agency (TIA)
Author:
Mapule Msiza
Target Audience:
Suppliers
Period of Validity:
30 days after closing date
Date of Approval:
19 February 2026
Date of Changes:
N/A
Year:
2025
Company Number:
01234567
Jurisdiction:
England and Wales
Type of Document:
Annual Report
Organization:
RSM IFRS Listed Comprehensive Limited
Publisher:
RSM International Association
Scope:
Consolidated financial and sustainability reporting
Topics:
Governance, climate-related risks and opportunities, sustainability strategy, risk management
Board Oversight:
Climate-related governance and strategic objectives
Executive Oversight:
Implementation of sustainability initiatives and risk management
Operational Focus:
Emissions reduction, decarbonisation, and low-carbon transition
Geographic Coverage:
Cityville, Townside, East Coast
Reporting Period:
Financial year ending 31 December 2025
Approval Date:
31 December 2025
Document Format:
Corporate annual report including climate-related disclosures
Year:
2024
Region / City:
Serbia
Topic:
Sustainable Development, SMEs, Green Transition, EU Funding
Document Type:
Press Release
Organization / Institution:
European Investment Bank (EIB), Banca Intesa, Intesa Leasing
Author:
European Investment Bank
Target Audience:
Businesses, SMEs, Financial Institutions
Period of Validity:
Not specified
Approval Date:
28 November 2024
Modification Date:
Not specified
Year:
2025
Region / city:
Katowice
Topic:
Business, Economy
Document Type:
Press Release
Organization:
Pracodawcy RP, Regional Chamber of Commerce in Katowice
Author:
Magdalena Jarocka
Target Audience:
Entrepreneurs, Policymakers, Media
Date of approval:
October 27, 2025
Date of changes:
N/A
Contextual description:
Press release announcing a collaboration between large enterprises and SMEs at the European Congress of Small and Medium-Sized Enterprises to strengthen the Polish economy through synergy.
) and join the S1NET. For guides with in depth examinations of performance measure definitions, go to:
https://www.milsuite.mil/book/docs/DOC-129783
Table of Contents (Hyperlinks to Sections):
Developing ‘Significant Duties and Responsibilities’ OER Narratives: Notes, Rules, and Instructions OER Narrative Prohibited Techniques, Inconsistencies, No-Go’s: Negative Comment Rules Referred OERs Narrative Comment Examples Block a. APFT and HT/WT Block b. Overall Performance Block c. Character (to include SHARP comments) Block d. Presence Block e. Intellect Block f. Leads Block g. Develops Block h. Achieves Senior Rater Potential Senior Rater Narrative Examples Senior Rater Narrative Comment Examples (for potential, promotion, school, etc.) Successive Assignments Other SR Comments (explanations of anything unusual about OER) Effective Words for Evaluations JUNIOR OFFICER PLATE (DA FORM 67-10-1) NOTE: 2LTs who have NOT completed BOLC, will not receive an OER until they complete BOLC (AC and ARNG; USAR officers can receive an OER before completing BOLC). The FROM date will be their commissioning date. All time until their BOLC graduation will be NONRATED on their first OER. OER PROFILING: OERs: Rater and Senior Rater Profiles are CONSTRAINED, meaning Officers are only allowed to grant 49% of each rank they rate with either an “EXCELS” (as Rater) or “MOST QUALIFIED” (as Senior Rater). HOWEVER, if you have an immature profile, and have only just begun rating/senior rating Officers of a certain rank, you are allowed a ONE TIME option of giving one of the first two evaluations you make at a particular grade, an “EXCELS” (as Rater) or “MOST QUALIFIED” (as Senior Rater). OER (OER SUPPORT FORM) PART III: Developing ‘Significant Duties and Responsibilities’ (blocks a., b., and c.): Refer to DA PAM 611-21 (https://www.milsuite.mil/book/groups/smartbookdapam611-21
) and DA PAM 600-3 (Commissioned Officer Professional Development and Career Management), to assist in the development of PART III, block d. As a minimum, the duty description will include pr:
- Number of personnel supervised, - Amount of resources under the rated officer’s control, - Scope of responsibilities. 3) Descriptions must be clear and concise with emphasis on specific functions required. 4) Note conditions unique to the assignment; e.g. RA officers assigned to FT support duties with RC units or USAR officers assigned to RA units OER NARRATIVES: Notes, Rules, and Instructions Rater and Senior Rater Narratives: - Requires candor and courage; frank and accurate assessment. - Quantify officer’s value relative to peers and do so in concert with rater/senior rater box check. - Are short; tell a simple story about the quality of officer being evaluated. - Are interesting and compelling. - Are looked at by selection board members when they are looking for in-depth information about a rated officer’s performance and potential. - Numbers; 1-10, write them out (e.g. one, two, ten). 11 or higher, write the number; e.g. 11, 15, 105. Exception, when a 1-10 is WITH an 11 or higher; e.g. “5 tool kits with 20 tools each.” - Fashion the narrative to the officer; double check use of “he/his” vs. “she/hers.” - Awards: Awards and/or special recognition received during the rating period may be cited in evaluation comments (for example, “received the Humanitarian Service Medal” or “named the Instructor of the Year”). - Raters and SR CAN use the officer’s name in the narrative; e.g. “1LT Joe was ….” Rater and Rater Narratives: - Focus on PERFORMANCE; explaining what the rated officer did and how well he/she did it. - Focus on specifics to quantify and qualify performance. - Raters should advocate the rated officer to the SR. - When there is no SR (due to lack of qualifications), rater’s narrative provides the input on both performance and potential. Senior Rater (SR) and SR Narrative (see SR Rater Narrative section for examples): - Focus on POTENTIAL, 3-5 years out (promotions, command, school, & assignments). - Can amplify box checks by using the narrative to clearly send the appropriate message to selection boards. - CANNOT mention Box Check. - Additional information for when SR is also Rater can be found in DA PAM 623-3, pg. 26, “DA Form 67–10–1, part VI: block c—Senior Rater Narrative.” OER Narrative Prohibited Techniques, Inconsistencies, No-Go’s: - School/Course Comments: Bullets about how a Soldier did in a school or course are ONLY allowed if that school did not produce an AER/DA Form 1059. - Narratives are not a laundry list of superlatives – more is not necessarily better. - Brief, unqualified superlatives or phrases, particularly if they may be considered trite. - Excessive use of technical acronyms, or phrases not commonly recognized. - Techniques aimed at making specific words, phrases, or sentences stand out from the rest of the narrative; e.g. excessive use of capital letters; unnecessary quotation marks; repeated use of exclamation points; wide spacing between selected words, phrases, or sentences to include double spacing within a paragraph or between paragraphs. - Inappropriate references to box checks; e.g “Would be TOP BLOCK if profile allowed” or “absolutely far exceeded the standard”. - Trying to quantify (e.g. “top 2% of my captains”) with a small population. - Stay in your lane/level; avoid comments like “Best 1LT in the Army” unless you’re the Army CoS. - Stating “the best ever”; having 10 in the population, 50 in the profile. - Using overused phrases and clichés that are counterproductive or overused; e.g. stellar, historic, “delivered a dazzling performance,” “hit the ground running,” consummate professional, and unlimited potential. - Using specific selection board-type language. Examples of this include, “definitely a 6+ Soldier”. - Don’t exaggerate; “If I could prove it, CPT X is an LTC disguised as a CPT.” - Be mindful of what IS NOT said; it can have the same impact as what is said; e.g. NOT having numbers, or quantifiable points. - Don’t say the sa
Note:
en
Topic:
Officer Evaluation, Narrative Guidelines
Document Type:
Guide
Target Audience:
Raters, Senior Raters
Year:
2018
Region / city:
Middle East and North Africa
Theme:
E-commerce, Institutional Reform, Export Development
Document Type:
Report
Organization / Institution:
The World Bank
Author:
Not specified
Target Audience:
Not specified
Period of validity:
2015-2018
Approval Date:
Not specified
Date of changes:
Not specified
Year:
2022
Region / City:
United Kingdom
Topic:
Building Information Modelling (BIM), Small and Medium Enterprises (SMEs), Construction Industry
Document Type:
Research Paper
Organization / Institution:
London South Bank University
Author:
Rafiu Dimeji Seidu, James I. P. Rundle, Job Momoh, Obas J. Ebohon, Bert Ediale Young, Zulfikar Adamu
Target Audience:
Academic Researchers, Construction Industry Professionals
Period of Validity:
Not specified
Date of Approval:
Not specified
Date of Amendments:
Not specified
Year:
2023
Region / City:
United Kingdom
Topic:
Business, Entrepreneurship, Market Research, Business Finance, Marketing
Document Type:
Educational Content
Organ / Institution:
Educational Institutions, Business Training Providers
Author:
Not specified
Target Audience:
Students, Entrepreneurs, Business Professionals
Period of Validity:
Indefinite
Approval Date:
Not specified
Date of Changes:
Not specified
Context:
The document provides a detailed breakdown of business concepts aimed at educating learners about enterprise, market research, business structures, and finance, particularly in the context of the UK economy.
Note:
Year
Document Type:
Chapter
Year:
2023
Region / city:
Singapore
Theme:
Talent development, SME support
Document type:
FAQ
Organization:
Enterprise Singapore
Target audience:
SMEs in Singapore
Period of validity:
Ongoing
Approval date:
Not specified
Date of updates:
Not specified
Year:
2023
Region / City:
UK
Topic:
Supply Chain Risk Management in Construction
Document Type:
Research Paper
Author:
Not specified
Target Audience:
Researchers, SMEs in the construction industry
Period of Action:
Not specified
Approval Date:
Not specified
Date of Changes:
Not specified
Year:
2021
Region / city:
Western Australia
Topic:
International business support, grants, Asian markets
Document type:
Grant program announcement
Organization:
Department of Jobs, Science, Tourism and Innovation (JTSI)
Author:
Department of Jobs, Science, Tourism and Innovation (JTSI)
Target audience:
Small and medium enterprises (SMEs), business councils, industry associations
Period of validity:
2021
Approval date:
2 February 2021
Date of changes:
N/A