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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I. Who should take the blame for getting Standard Machines Corp into the crisis it faces vis-à-vis closing on a major sale with an established account? The blame for Standard Machine Corp can be directed in one of three ways: Industry: One could argue that innovation in the machine tool equipment industry has been stagnant and resulting caused customers to view machines as commodities and compete on price. Another thought is that the industry allowed a low cost player to enter and therefore
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Running Head: BENCHMARK ASSESSMENT YELLOW GROUP Understanding by Design: ISLLC Standard 2 Benchmark Assessment: Deborah D. Harris Grand Canyon University: EDA 534: Educational Administration Foundation and Framework September 12‚ 2012 Unwrapping the ISLLC Standards: Standard 2 Concepts and Skills T Chart What administrators “need to know” and “be able to do” |Concepts (Nouns) – underline |Skills (Verbs) – highlight/circle
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the gaps between some core standards and what college instructors think is important for students. Many elementary school teachers continue to use math concepts that are not included in Core standards because they think they are important‚
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Accounting Standards and Their Importance AS-1: DISCLOSURE OF ACCOUNTING POLICIES The following is the text of the Accounting Standard (AS) 1 issued by the Accounting Standards Board‚ the Institute of Chartered Accountants of India on ’Disclosure of Accounting Policies’. The Standard deals with the disclosure of significant accounting policies followed in preparing and presenting financial statements. AS-2: VALUATION OF INVENTORIES A primary issue in accounting for inventories is the determination
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Pantaloons Retail India Limited The Accounting Standards as per their 2011-12 Annual Report are- 1. AS 1: Disclosure of Accounting Policies- * It deals with disclosure of Accounting Principles and policies used for preparation of financial statements of the companies. 2. AS 2: Valuation of Inventories- * It deals with determination of amount of inventory to be shown in financial statements. It is not applicable to shares‚ debentures‚ stock etc. The cost formulae prescribed
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Origin of Standard English Standard English refers to the form of English accepted as a national form by any English speaking country. The history of Standard English is very conveniently split into three parts‚ Old English (450 - 1100 AD)‚ Middle English (1100 - 1500 AD)‚ and Modern English (1500 - present day). Across this period development‚ the English Language has been influenced by many other languages‚ mainly German‚ French‚ Dutch and Latin. In 402 AD three German Tribes: the Angles‚
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Common Induction Standards (Adult Social Care) Manager’s Guide This workbook has been updated and reviewed with funding from Skills for Care Berkshire‚ led by Berkshire Care Association in partnership with representatives from: Reading Borough Council‚ Royal Borough of Windsor and Maidenhead‚ Wokingham Borough Council‚ Bracknell Forest Council‚ West Berkshire Council and Bracknell & Wokingham College September 2009 TABLE OF CONTENTS Introduction Standard 1 – Understanding The Principles of
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unhappiness comes from‚ “images in the media today [that] project an unrealistic and even dangerous standard of feminine beauty that can have a powerful influence on the way women view themselves. From the perspective of the mass media‚ thinness is idealized and expected for women to be considered attractive’” (Serdar 2).The media’s portrayal of gaunt images must cease. To resolve this dispute‚ companies can change the standard of the models
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professional practice includes: overarching principles that express our values‚ and standards that guide our conduct. PRINCIPLES IMA’s overarching ethical principles include: Honesty‚ Fairness‚ Objectivity‚ and Responsibility. Members shall act in accordance with these principles and shall encourage others within their organizations to adhere to them. STANDARDS A member’s failure to comply with the following standards may result in disciplinary action. I. COMPETENCE Each member has a responsibility
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