Case 10-02: Ida’s Impairment In April 2011‚ the FASB issued an exposure draft on testing goodwill for impairment. Under the proposal‚ entities would have the option of performing a qualitative assessment before calculating the fair value of the reporting unit (i.e.‚ step 1 of the goodwill impairment test). If entities determine‚ on the basis of qualitative factors‚ that the fair value of the reporting unit is more likely than not greater than the carrying amount‚ a quantitative calculation would
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In the article “Different patterns of recollection impairment in confabulation reveal different disorders of consciousness: A multiple case study” they studied three different patients with confabulation affecting the way the patients remember and their conscious. Confabulation affected all three patients in different ways. In one patient confabulation affected the way they remembered their personal past‚ present‚ and future. In the second confabulation affected impersonal knowledge and the third
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ORTHOPEDIC IMPAIRMENT Definition According to the Individuals with Disabilities Education Improvement Act of 2004 (IDEA)‚ orthopedic impairment is as follows: “a severe orthopedic impairment that adversely affects a child’s educational performance. The term includes impairments due to the effects of congenital anomaly (e.g.‚ clubfoot‚ absence of some member‚ etc.)‚ impairments due to the effects of disease (e.g.‚ poliomyelitis‚ bone tuberculosis‚ etc.)‚ and impairments from other causes (e.g
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Assignment 1 Visual Impairment is used to describe any kind of vision loss‚ whether it’s someone who cannot see at all or someone who has partial vision loss. This happens when one part of the brain that is used to process images is damaged or is diseased. It can be repaired by either wearing classes or having surgery on the damages part. Most times it is permanent. Being blind is also a type of Visual Impairment. Today there are many reasons why some has Visual Impairments or may be blind. Luckily
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Ida’s Impairment Ida Inc. (Ida) is a manufacturing company with operations in the United States and Spain. As a U.S. subsidiary of a U.K. entity‚ Ida prepares its financial statements in accordance with (1) U.S. GAAP for reporting to its U.S.-based lender and (2) IFRSs in reporting to its parent. U.S. Operations In addition to other assets‚ Ida owns and operates a commercial building in the United States that is carried at its cost less any accumulated depreciation and any accumulated impairment losses
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FM sound unit‚ listening comprehension section repeated more than standard‚ check for understanding‚ test administered in a location with minimal distractions and use of a calculator. Program modifications as per the Individualized Education Plan (IEP) include re-teaching of material‚ use of FM sound unit‚ special seating arrangements‚ and check for understanding. Also‚ Matthew receives yearly
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IEP Reflection PAPER On Friday September 9th‚ I was able to observe a third and fourth grade special education classroom‚ this classroom is self-contained and I had the opportunity to look through one of students IEP. I learned a lot about IEP‚ this is a written plan designed by specialist team that describes what kind of disabilities the child needs to improve. They have a placement service that helps in the child’s needs. The IEP is the first step that a child needs to receive special education
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miracles and educational opportunities‚ how many really know what the eye really is and what makes it work? To which a third question is added‚ “How much and how well does a man take good care o his/her vision?” Teaching children with visual impairment is a big challenge to most parents and teachers. In this study we examined the relative importance of teacher’s psychological states‚ school organizational conditions (teacher collaboration and participative decision making) ‚ and the leadership
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street is an example of one of those external factors. IAS 36.6 explains impairment and how to record impairment. Under IFRSs IAS 36.66‚ the recoverable amount of cash-generating units (CGUs) should be determined for the individual asset. Therefore‚ a recoverability test must be done. 2) As of U.S. GAAP 360-10-35-17‚ when reporting to its U.S. based lender as of December 31‚ 2010‚ Ida should record $600 for impairment on the U.S. commercial building. Under GAAP‚ one must compare the fair value
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would explain to a parent that a transitional IEP is when we start looking at life outside of school. We start transitional IEP at our school by sending home a brief explanation with the written notice. We also send home with the draft a questionnaire that ask key questions to prepare parents for what will be discussed. These are just a few. • Where do you see your student in one year? • Where do you see your student in five years? • What are your goals for your student’s future? • Where do you see
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