IAS 36 Impairment of Assets by Claudia Mezzabotta Dottore commercialista e revisore legale in Milan‚ Italy Member of IASCF SMEIG – London (UK) Member of EFRAG SME WG – Brussels (Belgium) November 5-6‚ 2012 “International Accounting” Course MIM Course UNITN Trento - Italy Objectives of IAS 36 • To ensure that assets do not exceed their recoverable amount • To define how recoverable amount is calculated • To indicate when impairment tests need to be conducted • To prescribe
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The first norm I decided to us is “WHEN PEOPLE ASK YOU HOW YOU ARE DOING‚ TELL THEM ABOUT YOUR WHOLE DAY”. I was sitting in library doing my assignment. I then seen a young girl who I haven’t talk to in a while and approached her and said hey. She said hey back as she continue to walk. You could tell she had somewhere to go. I then stopped her and said “How you been?” “I been good how are you doing” She responded. I went on to tell her about and argument me and my mother had that morning that caused
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Saddy 1 Ms. Goodson English III Hn/ 4th Period December 13‚ 2013 Dementia: A Growing Health Concern Needing Further Resources Humphrey Ominisan once said‚ “You cannot have everything in life. Even the trees must lose their leaves.” He is absolutely correct. In our first two stages of life‚ childhood and adulthood‚ we are young and we are preparing for whatever it may be that life throws at us; trying to get into a good college‚ taking care of family‚ or
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CU2624 Administer Medication to Individuals and Monitor the Effects 1.1 Identify current legislation‚guidelines‚ policies and protocols relevant to the admistration of medications. COSHH 2002 Medicines Act 1968 Misuse of Drugs Act 1971 Misuses of Drugs (safe custody) Regs 2007 Mental Capacity Act 2005 Health and Social Care Act 2008. 2.1 Describe common types of medication including their effects and side effects. Pain Killers-Paracetamol‚ Asprin and Ibuprofen. These are used for the relief
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Dementia is the loss of intellectual and social abilities severe enough to interfere with daily functioning. For centuries‚ people called it senility and considered it an inevitable part of aging. It is now known that dementia is not a normal part of the aging process and that it is caused by an underlying condition. People with this condition need special assistance to carry on with their normal lives. This paper will explain some of the social services that are helping to combat this disease and
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In my lifetime‚ so far‚ I have been exposed to many people and things that have all contributed to shaping my individual identity. There are many events that led to the formation of my current and unique identity. I believe that my time as an adolescent has had the biggest impact on my current individuality because of the distinctive hobbies‚ aspirations‚ and perspectives that I have developed. The circumstances that I have been and will be presented with also force me to adapt and alter my identity
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reason for impairment‚ when you are in an accident in Atlanta‚ Georgia‚ caused by an impaired driver‚ you need to do to make sure you do a few specific things right after the accident. By completing these tasks‚ you will increase your chances of getting the compensation you deserve: Call The Cops: Before you do anything else--- other than get yourself out of your car if you are in danger--- call the cops. You will need an accident report if you end up going to court. This will show the impairment of the
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Delirium vs. Dementia Dementia is an irreversible state of cognitive impairment and short term memory loss related to organic brain disease most commonly Alzheimer’s disease or multiple cerebral infarcts. Delirium is a state of cognitive impairment and confusion usually of recent onset related to another illness. There may also be clouding of consciousness. Delirium is an organic mental disorder that causes confusion‚ disorientation‚ and memory loss. It is different than dementia in that is causes
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developments A comprehensive guide Impairment or Financial reporting disposal of longdevelopments lived assets Revised October 2011 To our clients and other friends ASC 360-10‚ Impairment and Disposal of Long-Lived Assets (ASC 360)‚ provides accounting guidance for impairments of assets that are held for use‚ held for sale and to be disposed of by other means. In one of its more challenging aspects‚ ASC 360-10 requires the use of fair value measurements for impairment of assets that are unique and
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Visual Sensory systems Visual sensory systems rely on electromagnetic (EM) waves to give an organism more information about its surroundings. This information could be regarding potential mates‚ dangers and sources of sustenance The human visual system involves communication between the eye and the brain to represent external stimuli as images. The human visual system gives the human body the ability to see our physical environment. The system requires communication between its major sensory organ
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