tailieunhanh - FEEDBACK REPORT ON THE EUROPEAN OUTREACH EVENT ON EFRAG PROACTIVE DISCUSSION PAPERS

Script injection attacks typically affect non-malicious users and succeed without compromising Web applica- tion servers or networks. For example, in 2005, the self- propagating Samy worm on MySpace used script injec- tion to infect over a million users [24]. As a MySpace user viewed the MySpace page of another, infected user, the worm script would execute and send a page update request to the server, causing the worm script to be in- cluded also on the viewing user’s page. In an attempt to prevent script injection, mostWeb ap- plication servers try to carefully filter out scripts from untrusted data. Unfortunately, such data sanitization is highly error prone (see Section ). For example,. | Be FRAG European Financial Reporting Advisory Group fAri -J ữí Évc luiMNQ 0 CũNUỉdiÀ FEEDBACK REPORT ON THE EUROPEAN OUTREACH EVENT ON EFRAG PROACTIVE DISCUSSION PAPERS EFRAG UK Accounting Standard Board OIC - Organismo Italiano di Contabilita Mazars 16 APRIL 2012 European Financial Reporting Advisory Group 1 2ajm Z 2k Table of contents Executive Opening and Proactive Income DISCLAIMER This feedback report has been prepared by EFRAG secretariat for the convenience of European constituents. The content of this report has not been subject to review or discussion by the EFRAG Technical Expert Group although it has been jointly approved for publication by representatives of EFRAG the UK ASB and the OIC attending the event. efrag J European Financial Reporting Advisory Group UitAW 1 AUANŨ Ũ LM ỖƯIÃ Panel Mario Abela - EFRAG Research Director Andrew Lennard - UK ASB Director of Research Alessandro Sura - OIC Research Director Steven Brice - Mazars Hosting Partner Giorgio Alessio Acunzo - EFRAG Project Manager Leonardo Piombino Observer - IASB staff Executive summary Objective EFRAG s Discussion Papers issued as part of its proactive projects The accounting for Business Combination under Common Control In October and in December 2011 EFRAG issued two Discussion Papers Accounting for Business Combination under Common Control and Improving the Financial Reporting of Income Tax . These publications have been issued together with the Italian standard setter Organismo Italiano di Contabilita OIC and the UK Accounting Standards Board ASB respectively. The Discussion Paper on accounting for Business Combinations under Common Control represents a first step in responding to the diversity that exists in practice. It principally aims to set out the arguments and provide analysis to stimulate discussion and debate and therefore includes a comprehensive analysis of the issues drawing on the relevant IFRS .

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