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  1. 17 Δεκ 2020 · AUA differs from assets under management (AUM) in that the service provider does not have discretion over asset allocation decisions. Services offered by asset administration providers...

  2. 7 Throughout the Conceptual Framework, the term ‘financial statements’ refers to general purpose financial statements. 8 Assets, liabilities, equity, income and expenses are defined in Table 4.1. They are the elements of financial statements.

  3. An entity shall apply this Standard in preparing and presenting general purpose financial statements in accordance with International Financial Reporting Standards (IFRSs). Other IFRSs set out the recognition, measurement and disclosure requirements for specific transactions and other events.

  4. 12 Απρ 2024 · Overview. IAS 1 Presentation of Financial Statements sets out the overall requirements for financial statements, including how they should be structured, the minimum requirements for their content and overriding concepts such as going concern, the accrual basis of accounting and the current/non-current distinction.

  5. Assets under advisement (AUA) and assets under management (AUM) are two financial metrics used by advisors to attract prospective clients.

  6. accounting for property, plant and equipment are the recognition of the assets, the determination of their carrying amounts and the depreciation charges and impairment losses to be recognised in relation to them.

  7. 1 Ιουν 2024 · Assets under management (AUM) is the market value of the investments managed by a person or entity on behalf of clients. AUM is used in conjunction with management performance and...