The International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) are undertaking the Conceptual Framework project jointly in order to create a sound foundation for the new accounting standard by revising the existing conceptual framework. The International Accounting Standards Board (IASB) is the dependent standard-setting body of the IFRS foundation. The IASB adopted the FASB in its framework as guidelines for the preparation IFRS that it published in 1989
Premium International Financial Reporting Standards Balance sheet Generally Accepted Accounting Principles
School lunch may not be every students favorite part of the day‚ but lunch can make a big impact on a child. Study shows that‚” a change in lunch can make an effect on the obesity rate”(Walshmedpagetoday). The gov’t should control school lunches to reduce the obesity epidemic and health risks. School Lunch has been around for a long time in fact school lunch was started by President Harry Truman in 1946. School lunch is offered to all students to provide a nutritionally balanced meal everyday
Premium Nutrition School Lunch
happening everywhere in Hong Kong‚ for example‚ West Kowloon Cultural District development‚ Kwun Tong redevelopment project‚ etc. However‚ workers and capital involved in the construction industry have been decreasing. In this report‚ we will discuss whether the construction industry is the ‘pillar’ industry in Hong Kong and we disagree with it. Focused industries As proposed by the Government decades ago‚ there are four ‘pillar’ industries in Hong Kong‚ namely‚ financial services‚ trading and logistics
Premium Construction Building Architect
Structure International Maritime Organization (IMO) is an agency in the United Nations that is responsible for the safety and security of shipping and the prevention of marine pollution. The IMO is broken up into an Assembly‚ a Council and five other committees: Maritime Safety Committee‚ Marine Environment Protection Committee‚ Legal Committee‚ Technical Co-operation Committee‚ and the Facilitation Committee. The Assembly is the overseer of the Organization‚ it consists of member states (countries
Premium International Maritime Organization United Nations
The International Civil Aviation Organization Origin‚ Objectives and Achievements Introduction: Civil aviation is a powerful force for progress in our modern global society. It creates and supports millions of jobs worldwide. It forms part of the economic lifeline of many countries. It is a catalyst for travel and tourism‚ the world’s largest industry. Beyond economics‚ air transport enriches the social and cultural fabric of society and contributes to the attainment of peace and prosperity
Premium United States Management Airline
INTERNATIONAL STANDARD ON AUDITING 315 IDENTIFYING AND ASSESSING THE RISKS OF MATERIAL MISSTATEMENT THROUGH UNDERSTANDING THE ENTITY AND ITS ENVIRONMENT (Effective for audits of financial statements for periods beginning on or after December 15‚ 2009) CONTENTS Paragraph Introduction Scope of this ISA .................................................................................. 1 Effective Date ....................................................................................... 2
Premium Auditing Financial audit Risk assessment
THE INTERNATIONAL CIVIL AVIATION ORGANIZATION (ICAO) BACKGROUND: In 1910‚ a conference on international air law code‚ attended by representatives of 18 European nations‚ was convened in Paris‚ France. In 1919‚ following World War I‚ the Paris Peace Conference created the International Air Convention to govern aspects of civil aviation. The Convention‚ ratified by 38 nations‚ began the process of creating an International Commission for Air Navigation (ICAN); ICAN established headquarters in Paris
Premium International Civil Aviation Organization Air safety Airline
International Accounting Standards Board Dawn Becker University of Phoenix- ACC440 Mike Raponi September 5‚ 2005 International Accounting Standards Board History "The International Accounting Standards Board (IASB) was preceded by the Board of the International Accounting Standards Committee (IASC)‚ which operated from 1973 until 2001." http://www.lasb.org/about/history.asp . The International Accounting Standards Board (IASB) was founded on April 1‚ 2001. Its role is to encourage companies
Premium International Financial Reporting Standards World Wide Web International Accounting Standards Board
year‚ the students are quickly bombarded by school counselors discussing which four year college they should apply too. At my high school‚ it was never second guessed whether the student would be attending college but was assumed. Most people have misconceptions that if they do not get a degree‚ they will unable to obtain a job and have an overall unsuccessful life. In Charles Murray’s‚ “Are Too Many People Going to College” and Freeman Hrabowski’s “College Prepares People for Life”‚ the two author
Premium High school Higher education Academic degree
Univ.-Prof. Dr. Herm.-J. Blanke International Organizations Winter 2008/09 W ORKING PAPER 02 Theories of International Organizations (The realist‚ institutionalist and idealist school) The realist school Classical realism (Carr 1964; Morgenthau 1993) starts from the premise that the state is not only the major‚ decisive actor in international politics but also one that is unified and self-contained. Thus‚ in realist analyses of international politics societal actors are left out‚ as are
Free International relations International relations theory Realism