could be exchanged‚ or a liability settled‚ between knowledgeable‚ willing parties in an arm’s length transaction” The New definition of fair value in IFRS 13 is as follows:“...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.” Why change the definition? 1 The new definition requires the use of an exit price 2 To provide clarity to the term “settling” 3 To establish that fair value
Premium Financial markets Economics Balance sheet
piece of literature so that people could get a general overview of Elsdon‚ and they wrote it for general knowledge of the area. The key information for this piece of literature is that houses in Elsdon are usually snapped up by first time buyers and new families. Porirua City Council (2012) states that the housing prices in Elsdon range from $160‚000 to $280‚000‚ the median sale price is $237‚000 and the more expensive homes in Elsdon range up to $300‚000. The houses being moderately inexpensive produce
Premium New Zealand Real estate
Briefing Note Specific Topic: Discharges into Water Ways The briefing note set out below is to inform Environment Canterbury in a summarised form the topic of ‘discharges into water ways’ under the Natural Resources Regional Plan (NRRP) for Canterbury. The policies related to this matter are many in number as it is such a broad topic that is interrelated with many aspects of the NRRP‚ in particular chapters four and five on water quality and water quantity respectively. The issue of discharges
Premium Water
social effects in New Zealand. The New Zealand publics’ opinion was polarized due to New Zealand’s involvement in the war‚ and public debate was generated over New Zealand’s foreign policy in particular how it relied on an alliance-based security. An anti-war movement developed in New Zealand‚ who disagreed with the strategy of forward defense. They also questioned the validity of the domino theory‚ and thought communism in south-East Asia did not in any way threaten New Zealand. The members of the
Premium Vietnam War New Zealand
of New Zealand Introduction New Zealand has a unique landscape with many animals and plants that are native only to itself. The purpose of this essay is to discuss the geological history of the formation‚ as well as the biological origins‚ of New Zealand. It will also discuss how the major land-forming processes of volcanism‚ glaciation and tectonic plates have shaped the country and defined it’s native flora and fauna. Eighty-five million years ago the landmass now known as New Zealand broke
Premium Plate tectonics New Zealand
country of New Zealand. By doing so‚ a better‚ more rounded view of its people and its surroundings should become apparent. First‚ we must define New Zealand’s location. This is done by determining its absolute location and relative location. The absolute location of a place is determined by its latitude and longitude. Latitude lines measure distances north and south of the equator‚ while longitude measure distances east and west of the Prime Meridian. The absolute location for New Zealand is as follows:
Premium New Zealand
five factors which are threat of new entrants‚ bargaining power of buyers‚ bargaining power of suppliers‚ threat of substitutes and rivalry between competition. In relation to Mikes Bikes‚ the threat of new entrant factors which need to be considered for the bicycle industry is to find new and innovative avenues to differentiate your production line‚ distribution and marketing strategies from current competitors within the industry. This could be done by producing new production lines‚ enhancing advertising
Premium Marketing Bicycle
Is New Zealand’s clean green image under threat from dirty dairying or is the agriculture industry getting a bad rap for New Zealand’s lack of monitoring and policy making? | Contents Executive Summary 3 Introduction 4 Background 5 1 Discussion 6 1.1 Soil 7 1.1.1 Environmental Impacts 8 1.2 Water Quality 8 1.2.1 Environmental Impacts 8 1.3 Water Scarcity 9 1.3.1 Environmental Effects 9 2 Clean Green Solutions 9 2
Premium Agriculture Water Irrigation
Costing in New Zealand An investigation of users and non-users of ABC and the differences relating to strategy‚ satisfaction‚ complexity‚ perceived advantages and performance‚ as well as the importance of support in the New Zealand firm environment. Sarah Moll A dissertation submitted as a partial requirement for the degree of BCom(Hons) at the University of Otago‚ Dunedin‚ New Zealand 17th October 2005 Abstract This dissertation explores Activity-Based Costing (ABC) in the New Zealand firm environment
Premium Activity-based costing Management accounting Cost accounting
FONTERRA AS A SOCIALLY RESPONSIBLE COMPANY Executive summary Fonterra is a co-operatively owned multinational dairy company and also New Zealand’s largest company. The purpose of this report was to determine the company’s public image as well as investigate whether the company operates in a socially responsible manner. An analysis of various instances in which Fonterra has appeared in the media was conducted with the perspectives on corporate social responsibility in mind. The conclusions were
Premium Social responsibility Milk