302 Accounting Standard (AS) 16 (issued 2000) Borrowing Costs Contents OBJECTIVE SCOPE DEFINITIONS RECOGNITION Borrowing Costs Eligible for Capitalisation Excess of the Carrying Amount of the Qualifying Asset over Recoverable Amount Commencement of Capitalisation Suspension of Capitalisation Cessation of Capitalisation DISCLOSURE Paragraphs 1-2 3-5 6-22 8-12 13 14-16 17-18 19-22 23 The following Accounting Standards Interpretations (ASIs) relate to AS 16: ASI 1- Substantial Period
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Teen Driving Safety Melissa Tortella Kaplan University Teen Driving Safety “In 2010‚ approximately 2‚700 teens in the United States between the ages of 16-19 were involved in fatal car accidents and almost 282‚000 of these teens suffered injuries in car accidents.” (Centers for Disease Control and Prevention‚ n.d.). Given this information‚ this proves that car accidents have become the leading cause of death in teens in the United States. “The risk of being involved in a car crash is highest
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Chapter 16 Exercises 1-The two primary classes of transactions in the sales and collection cycle are: | a. sales and sales discounts. | b. sales and cash receipts. | c. sales and sales returns. | d. sales and accounts receivable. | 2- Which of the following types of receivables would not deserve the special attention of the auditor? | a. Accounts receivables with credit balances. | b. Accounts that have been outstanding for a long time. | c. Receivables from affiliated
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crowding roadways ‚ power plants pumping smoke and chemicals from consumer products have many people thinking about air pollution and how it affects the planet . Air pollution is a complicated problem with many causes and effects and few solutions . Reducing air pollution and its effects will require the cooperation of people everywhere . Chairman : Good morning to everybody . We meet again in a forum event entitled ‘ Air Pollution ’ . As we begin the discussion on this
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The Use of Cell Phones While Driving One of the most popular innovations in automotive travel in the past decade has nothing to do with the automobile itself‚ the people who drive them‚ or the roads over which they operate. Rather‚ it is the ability to carry on telephone conversations while driving. In today’s society‚ our technology is more advanced than ever before. Text messaging‚ like most modern technological devices‚ has its benefits and drawbacks. One of the most dangerous drawbacks is when
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reckless drivers.” (“http://www.reportdangerousdrivers.com"). Reckless driving is a very serious driving violation. In my case I was not under the influence of alcohol or drugs. I was in a rush to get back to post to get a battle buddy back by a certain time. I was also put in a dangerous situation by the way the vehicles on the highway were driving. Switching lanes with out signaling and driving under the speed limit. After the light on K-18 after the airport‚ before the hill‚ there is a merge
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Texting and Driving Adrianna Contreras Kaplan University CM220 Professor Thompson May 1‚ 2012 In the middle of the night‚ a police comes to the Johnsons door to tell them that an accident has occurred and that their teenage daughter is deceased and another teen is in critical care. The accident was caused by texting and driving. Now the Johnsons have to go the morgue and identify their daughter‚ this is an accident that could have been prevented. In the Treasure Valley‚ there have been
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Effect of Reducing Class Size. April 14‚ 2012 · No Comments · Uncategorized Have you ever studied in a big class and how do you feel about it? Today a lot of schools and university have too much students in class.Some classes have more than fifty to one-hundred students with only one teacher to teach and this makes the school or university ineffective. In my opinion‚ I think the number of students in a classroom is the important factor and everyone should study properly class sized and reducing class
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Argue for the limitation of speed limits In American society today‚ there are numerous laws designed to protect all citizens. One such law is having a speed limit. This requires motorists to drive reasonably and consider the conditions and potential hazards‚ regardless of what the speed limit signs say. As the automobile demands grew‚ the streets and highways expanded throughout the US‚ lawmakers created speed limits. On thee another hand‚ some citizens believe with modern day road materials
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Reducing Homelessness in the United States Homelessness is a growing epidemic in the United States. Throughout the years‚ the rate of homeless people on the street has grown substantially high. Homelessness is a serious problem. It has many effects and even more causes. It can effect businesses‚ split up families‚ and also affects the health of others on the street. Having homeless people in the front of a business would discourage customers from shopping in that location. It can make the shopping
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