Job Opportunities

 

Organization

Position

Location

Deadline 

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Status

iCPAR

3 Directors and
2 Managers

Kigali City

22nd May 2015

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Open

iCPAR

Invigilators

Kigali City

26th May 2015

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Open

Financial Institution

Internal Auditor

Kigali City

06th April 2015

 CLICK HERE

Closed

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Item #

Student Forms

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1.

Student Registration form 

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2.

Student Examination Entry Form

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3.

Student Exemption Form

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4.

Student ID Card

   Click Here        


 

Item #

Membership & Practicing Forms

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1.

iCPAR Membership Registration

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2.

iCPAR Firm Name Application

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3.

iCPAR Firm Name Renewal

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4.

iCPAR Practicing Application

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               It has been a controversial issue whether to continue using traditional historical cost accounting measures or to replace them with measures based on fair values, and several arguments have been put forward by opponents and proponents of fair value accounting. International Accounting Standard 39 (IAS 39) defines fair value as:

 

{the amount for which an asset could be exchanged, or a liability settled, between

knowledgeable, willing parties in an arm’s length transaction}.

 IFRS 13 paragraph 9 defines fair value as:

 

{The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date}

 

Both definitions reflects an ideal “exit value” notion in which firms exit the positions they currently hold through orderly transactions with market participants at the measurement date, not through forced sales.

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Our Partner

Up-coming events

Aug

05

1st iCPAR Annual Retreat for Executives

Venue: Kigali Serena Hotel
Category:  
Aug

19

The IFRS 1: First-time Adoption of IFRS Workshop

Venue: Lemigo Hotel
Category:  Workshop
Sep

09

Asset Valuation Workshop

Venue: Umubano Hotel, Kigali
Category:  Workshop

»iCPAR 2015 CPD Calendar(pdf)

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