Case 12-9 Rough Waters Ahead - IFRS 1. Cruise Ship belongs to the assets that apply to IAS 36 Impairment rule IAS 36-2 states the Impairment of Assets rule shall be applied in accounting for the impairment of all assets‚ other than: a) Inventories b) Assets arising from construction contracts c) Deferred tax assets d) Assets arising from employee benefits e) Financial assets that are within the
Premium Generally Accepted Accounting Principles Discounted cash flow
Go ahead- NOTES FOR ROLE PLAY Recession The transport group behind nearly a third of UK rail journeys suffered a profits fall as the double-dip recession hit demand for one of its key commuter lines. Go-Ahead said operating profits at its rail arm fell 17 per cent to £40 million in the year to June 30‚ with its Southern franchise‚ which connects Brighton and much of Sussex with London‚ seeing revenues at the end of the period 2 per cent weaker than it forecast when it bid for the franchise in
Premium Airport Parking Public transport
Key: (1): means 1st reference Loft insulation research task 65% of homes in the UK have loft insulation (1). Loft insulation works by preventing warm air from being lost through the roof (2). Loft insulation has small holes which trap the warm‚ less dense air which then does not require as much heating for the home compared with having no loft insulation. For a loft insulation to be effective‚ “The fibres of matting insulation trap air within it‚ for the matting to be effective‚ the weave
Free Heat transfer Heat United Kingdom
In an academic essay ’[one is] required to think clearly and critically‚ use valid evidence and produce well-structured and coherent pieces of writing.’ (Gaspar & Shepard‚ 2011‚ pg7) But what does a marker look for in a high quality assignment? Burdess (2007) answers this question giving three main areas to consider; ’the content of the essay‚ the evidence of research and use of written English.’ (pg98) First of all‚ there are many different criteria for different assignments and to understand
Premium Writing Essay
In Another Country by Ernest Hemingway Copyright Notice ©2011 eNotes.com Inc. ALL RIGHTS RESERVED. No part of this work covered by the copyright hereon may be reproduced or used in any form or by any means graphic‚ electronic‚ or mechanical‚ including photocopying‚ recording‚ taping‚ Web distribution or information storage retrieval systems without the written permission of the publisher. ©1998-2002; ©2002 by Gale Cengage. Gale is a division of Cengage Learning. Gale and Gale Cengage are trademarks
Free Ernest Hemingway
should we look to find the causes of education inequalities? Introduction Education it seems has been at the heart of each new government’s agenda. Acts have been passed to better the education of children in the UK‚ policies introduced and agencies made responsible to ensure that schools‚ colleges and universities all deliver the best quality education. Despite these interventions‚ inequality in education still exists. To find the causes of educational inequalities‚ this essay will look briefly
Premium Social class Bourgeoisie Working class
An organisational structure is the process of arranging people and other resources to work together to accomplish a goal (Schermerhorn‚ 2011). However‚ what happens when there is no organisational structure? This is the theme of the “Valve Steams Ahead” case study in which this report is assessing. Using peer-reviewed sources and other research‚ an analysis will be made of Valve Software’s operations regarding their flat‚ unstructured organisational structure. This report will examine Valve’s emergent
Premium Management Learning German language
Brittney Jones HUM 202 12 Nov 2012 The Big Bad Wolf: A Deeper Look at the Coal Industry and Its Victims On October 11‚ 2000‚ residents of a lush and beautiful area once named Eden awoke to find their homes and property covered in a hazardous coal waste. This waste‚ known as coal slurry or sludge‚ poured into the headwaters of two major waterways in Martin County‚ Kentucky. All aquatic life was wiped out‚ and all drinking water for local residents was ruined. Several committees and reports were
Premium Coal mining Coal
Case 12-9 Rough Waters Ahead Smooth Sailing is a private company that operates one cruise ship. Smooth Sailing’s purchase of the cruise ship was financed with nonrecourse debt. (Nonrecourse debt is a loan that is secured by a pledge of collateral‚ in this case the cruise ship‚ but for which the borrower is not personally liable. If the borrower defaults‚ the lender can seize the collateral‚ but the lender’s recovery is limited to the collateral.) The cruise ship has its own identifiable cash flows
Premium Generally Accepted Accounting Principles Loan Debt
The Great Writ: A Controversial Look at Habeas Corpus and the War of Terror POL 201: American National Government August 9‚ 2013 As U.S. military deaths reach 8‚000 and an additional 17‚000 U.S. servicemen and women have been wounded while fighting the war on terror‚ the brutality of this conflict has‚ unfortunately‚ ranked this war amongst the most vicious wars fought by U.S. troops in recent history (“U.S. and Coalition‚” 2012). Not unlike other conventional wars‚ the collection
Premium Supreme Court of the United States Habeas corpus United States Constitution