Indian Accounting Standard (Ind AS) 24 Related Party Disclosures CONTENTS PARAGRAPHS OBJECTIVE 1 SCOPE 2-4B PURPOSE OF RELATED PARTY DISCLOSURES 5-8 DEFINITIONS 9-12 DISCLOSURES All entities 13-24A Government-related entities 25-27 ILLUSTRATIVE EXAMPLES APPENDIX 1 Comparison with IAS 24‚ Related Party Disclosures Indian Accounting Standard (Ind AS) 24 Related Party Disclosures (This Indian Accounting Standard includes paragraphs set in bold type and plain type‚ which have equal
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SELF - DISCLOSURE Self disclosure basically means or refers to a form of communication whereby one communicates the hidden self to other people or to another person. According to Matthew McKay‚ Ph.D.‚ Martha Davis‚ Ph.D.‚ and Patrick Fanning‚ Self-disclosure is composed of four elements: Open Self‚ Blind Self‚ Hidden Self and Unknown Self Self disclosure can be seen as a strategy of taking the hidden self to the open self or sharing information about you with others which they never knew about
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Concerning self-disclosure‚ it is pertinent for social workers to maintain their professional boundaries with client’s while building an empathic relationship (F. Reamer‚ 2006). Galina has utilized this interviewing technique in practice and understands the concept of avoiding dual boundaries and remaining non-judgmental in practice (G. Soracheva‚ personal communication‚ July 27‚ 2017). The article Poverty Aware Social Work Practice discusses the importance of social work students utilizing a process
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Industrial Psychology BSP – III Ms. Ariane Marie Paraon Movie Analysis: Disclosure Directed by: Barry Levinson Starring: Michael Douglas‚ Demi Moore and Donald Sutherland Double standards in the workplace has existed for as long as women were able to gain more ground‚ responsibility‚ and power in careers that are dominated
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ticket sales. Through its outstanding travel industry professionals and a directly operated network covering 28 areas around the world‚ HANATOUR has upgraded the level of travel services and has driven the industry’s growth‚ both in quantity and quality. We have also secured top rankings in customer surveys on customer satisfaction and preferred travel agencies. In addition‚ HANATOUR improved its productivity and profitability by introducing several innovative IT systems to the travel industry
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Chapter 3 The Balance Sheet and Financial Disclosures Questions for Review of Key Topics Question 3-1 The purpose of the balance sheet‚ also known as the statement of financial position‚ is to present the financial position of the company on a particular date. Unlike the income statement‚ which is a change statement that reports events occurring during a period of time‚ the balance sheet is a statement that presents an organized array of assets‚ liabilities
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MUTUAL NON-DISCLOSURE AGREEMENT THIS AGREEMENT is made on _______________ (date) between 1. _______________________ ‚ ("Party A"); and 2. _______________________ ‚ ("Party B")‚ collectively referred to as the "Parties". RECITALS Each undersigned party (the "Receiving Party") understands and acknowledges that the other party (the "Disclosing Party") has disclosed or may disclose information relating to Website development‚ which to the extent previously‚ presently‚ or subsequently disclosed
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Full Disclosure Paper: Starbucks This paper will discuss the disclosures contained in Starbucks’ financial Statements that are related to cash and cash equivalents‚ receivables‚ and inventories. This paper will identify the components of their cash and cash equivalents. The original name of the company was Starbucks Coffee‚ Tea and Spices which later on was changed to Starbucks Coffee Company. Starbuck was staring in 1971; they were located at Seattle’s Pike Place Market. Starbucks is
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Analyse the problem of accounting fraud in a listed company and evaluate possible solutions In 2001‚ Enron Corporation went into bankruptcy due to the disclosure of false information in its financial statements. Similarly‚ when Lehman Brothers collapsed there was no evidence that it had ever publicly disclosed certain detrimental accounting information. Cases of accounting fraud such as these have become increasingly serious. Accounting fraud can result in creditors and stockholders losing confidence
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Circuit City sold their private-label finance operation. The company ’s cash and cash equivalents consist of cash on hand and highly liquid debt securities with original maturities of three months or less. (p. 41) The company has changed their strategy from 2005 where their cash was generated from net earnings and improved working capital management as domestic segment merchandise inventory levels were reduced and merchandise payable increased. In 2006‚ cash was generated through net earnings plus
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