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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Diploma in Management Year 3 2013 Streams : Marketing Human Resources Finance 1 TABLE OF CONTENTS TOPIC 1. WELCOME 2. STUDENT SUPPORT 3. WORKSHOP 4. ASSESSMENT 5. ASSIGNMENT 6.EXAMINATION 7.FINANCE 8.REGISTRATION 9. GENERAL PAGE NUMBER 3-7 8-12 13-15 16 17-34 35-37 38-39 40 41-42 2 1. WELCOME Dear Learner Welcome to Oval International Computer College. We would like to thank you for having selected us as your institution of choice and assure you that we will do our best to support you in all your
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Introduction IN1 International Accounting Standard 16 Property‚ Plant and Equipment (IAS 16) replaces IAS 16 Property‚ Plant and Equipment (revised in 1998)‚ and should be applied for annual periods beginning on or after 1 January 2005. Earlier application is encouraged. The Standard also replaces the following Interpretations: • SIC-6 Costs of Modifying Existing Software • SIC-14 Property‚ Plant and Equipment—Compensation for the Impairment or Loss of Items • SIC-23 Property‚ Plant and
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“My Last Duchess‚” a poem by Robert Browning‚ was written about an odd man‚ the Duke of Ferrara. In the poem‚ Ferrara is showing his house to a visitor in hopes of bettering his chances of marriage with the visitor’s master’s daughter. Although his story starts out relatively normal‚ it quickly turns very dark when he starts to tell the story of his late wife‚ his last duchess. While telling the story‚ the Duke reveals three disturbing aspects of his nature. In the beginning of the poem‚ the
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Quality These areas include • accounting choices‚ estimates‚ and judgments • changes in accounting methods and assumptions • discretionary expenditures • nonrecurring transactions • nonoperating gains and losses • revenue and expense recognitions that do not match cash flow 5-4 A Guide to Earnings and Financial Reporting Quality The financial statement analyst should • consider the qualitative as well as the quantitative components of earnings for an accounting period • develop an earnings figure
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3A Wave Motion I 1 Chapter 1 Reflection of Light Reflection of Light Practice 1.1 (p. 5) 1 C 2 C 3 Luminous objects: candle flame‚ lighted (c) lamps and the sun Non-luminous objects: books‚ blackboards and the moon (Or other reasonable answers) 4 (a) Divergent (b) Divergent (c) 5 5 Parallel Angle of incidence = 90 25 = 65 Angle between the incident ray and the (a) reflected ray = 65 + 65 = 130 6 (a) Angle of incidence = 90 30 = 60 (b) (b) (c) Angle of reflection
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Women & PR – The Inseparable Pair! The PR industry‚ like the HR sector‚ has become a highly feminized industry. In an industry once dominated by men‚ women are now outnumbering their male colleagues‚ both in India and abroad. These gangs of women are making their dominant presence felt by all those present. According to a research made by the Public Relations Society of America‚ nearly 85 percent of P.R. professionals in the U.S. are women. The study found that the Public Relations industry
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Muhammad Last Wednesday and Thursday on 12–13 December 2012‚ I joined Public Relation Conference with theme “The Dynamics of Intelligence Measurement: Strategic Communication Audit to Build and Maintain Relationships-Trust and Reputation” held by PR Society Indonesia. From that conference I gained a lot of information especially about the measurement in public relations world. One of the measurement information that is very interesting in my point of view was Monetising Digital Communication from
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also briefed on how PR works in the business industry. As an intern with such tasks‚ they say that I work well under pressure and the quality of work I have produced are good enough to be shared online and to their Board of Trustees. I am hoping to be a part of your company because I know that I will learn from you as well as contribute to the company’s future. I would like to start my career in Public Relations because‚ based from what I have heard from my professors is that PR is one of the highest
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Corporate Communication Assignment CCOM5112 Dimpho Mabulana Student Number: 13006850 Lecturer: A3 Human “Public relations (PR) is the practice of managing the spread of information between an individual or an organization and the public. Public relations may include an organization or individual gaining exposure to their audiences using topics of public interest and news items that do not require direct payment. The aim of public relations by a company often is to persuade the public‚ investors
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