2.1 Accounting standard-setters have an expectation that the readers of general purpose financial reports have a ‘reasonable knowledge’ of accounting. Specifically‚ the IASB Framework states that ‘users are expected to have a reasonable knowledge of business and economic activities and accounting and a willingness to study the information with reasonable diligence’. Hence‚ there is an expectation that financial statements are not tailored to meet the needs of people who have not‚ in some way‚ studied
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Globalisation had brought new and common standard for worldwide. The norm‚ consumption attitude‚ believes and personal preference had been made into common. The global process shows fast growing speed make business communication becomes more multicultural. It also leads to complex condition in business. The growing need for cross culture ethic that require more regulations such as equal treatment‚ work safety guarantee and environment friendly policy. Under the globalisation trend‚ economic links
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Applicability of Accounting Standard (AS) 26‚ Intangible Assets‚ to intangible items 1. Accounting Standard (AS) 26‚ ‘Intangible Assets’‚ came into effect in respect of expenditure incurred on intangible items during accounting periods commencing on or after 1-4-2003 and is mandatory in nature from that date for the following: (i) Enterprises whose equity or debt securities are listed on a recognised stock exchange in India‚ and enterprises that are in the process of issuing equity or debt
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The standard that insures teachers maintain a professional relationship with students at all times is important to me because professionalism is crucial in any work place. Teachers especially need to maintain a professional relationship with their students at all times. To me‚ this is a crucial standard for classroom management. If you are professional to all students‚ they will treat you differently than if you were not. Following and knowing this standard will help keep issues in the classroom
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not meet these outrageous standards‚ they are considered to be less than perfect. One of the reasons these standards of beauty are impossible to obtain is because the concept of beauty is constantly changing. For women‚ some of the standards have included a curvy figure like Marilyn Monroe‚ an athletic‚ strong body as an ideal body type to have‚ the twiggy model figure and now the ideal is a large butt combined with a small waist. Because of these unrealistic standards and the pressure to look a
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Byzantine art Byzantine art is the artistic products of the Eastern Roman‚ or Byzantine‚ Empire‚ as well as the nations and states that inherited culturally from the empire. Though the empire itself emerged from Rome’s decline and lasted until the Fall of Constantinople in 1453‚[1] many Eastern Orthodox states in Eastern Europe‚ as well as to some degree the Muslim states of the easternMediterranean‚ preserved many aspects of the empire’s culture and art for centuries afterward. A number of
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Why is art education important in schools? Why are learning simple grammar‚ math‚ social studies and science techniques essential in elementary schools today? Arguments and controversies have been demonstrated for years‚ on which should remain in schools and which has to undergo the budget cut. North Carolina has been affected dramatically with the budget cuts in the school system. The North Carolina Arts Council at www.ncncarts.org has had a great amount of information for me to learn about my
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Chaotic Standards in America There is a prevailing notion that the United States needs to improve its education system dramatically. The people doing the actual educating are under incredible adversity to perform well. Many feel more beaten down this year than last. Some are walking into their classrooms unsure if this is still the job for them. They have built up invisible wounds from years of trying to educate the constantly changing American child effectively enough that his international test
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Exposure Draft Accounting Standard (AS) 10 (revised) Tangible Fixed Assets (Last date for Comments: February 28‚ 2006) The Institute of Chartered Accountants of India Issued by Accounting Standards Board Exposure Draft Revised AS 10‚ Tangible Fixed Assets Contents INVITATION TO COMMENT [Exposure Draft] Accounting Standard AS 10 (revised) Pages 4-5 Tangible Fixed Assets OBJECTIVE SCOPE DEFINITIONS RECOGNITION Initial Costs Subsequent Costs MEASUREMENT AT RECOGNITION Elements
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be about. Today “What’s natural is declared a flaw when it’s airbrushed out of photos‚ where a woman’s waistline is tweaked before her picture is approved for print” (Spenceley). Today’s standards have made it to be where fake is the new norm and real is rare and unacceptable. These unrealistic beauty standards are causing women to have severe emotional‚ mental‚ and physical problems. It’s causing emotional distress which can
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