[Kashif]

Hi @cardine revenue recognition under IAS 18 is based on risk & reward however under IFRS 15 it is based on control.. both are different concepts and IAS 18 excluded from P2 syllabus so i’m unable to understand your reply.. please clarify.. thanks

[Kashif]

thanks @lavinia69 its comprehensive answer..

[Kashif]

Hi… So, we don’t have to prepare IAS 18 & IAS 11 for Dec 2015 attempt…
Also please advise shall we only prepare content prescribed in examinable document fro Sep15 till Jun 16

[Kashif]

Institutional investors as having a special responsibility to try to ensure that its recommendations were adopted by companies, stating that ‘we look to the institutions in particular . . . to use their influence as owners
to ensure that the companies in which they have invested comply with the Code’. – Cadbury Committee (1992)

One of the main action points is ‘the investor institutions should use their power and influence to ensure the implementation of best practice as set out in the Code’. – Greenbury Report (1995)

Therefore the institutional investors’ potential to exert significant influence on companies has clear implications for corporate governance, especially in terms of the standards of corporate governance and issues concerned with enforcement. In relation
to institutional shareholders…

[Author]

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