International Accounting Standard 2 (IAS 2) governs the accounting treatment for inventories. IAS 2 “provides guidance on the determination of the cost and subsequent recognition of expense (including write-down of inventory to its net realizable value). The Standard also provides guidance on the cost flow assumptions (“cost formulas”) that are to be used in assigning costs to inventories” (Mirza‚ Orrell and Holt). In addition‚ IAS 2 provides guidance on write-down reversals. IAS 2 applies to all inventories
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PCCW Ltd. Introduction: PCCW Ltd. is a public limited multinational Hong Kong based information and communications technology company‚ established in 2000. Founded by Richard Li in 1993‚ it was known as “Pacific Century Regional Developments Limited” until 1999 when it changed its name to “Pacific Century CyberWorks”‚ then again when it merged with “Cable & Wireless HKT Limited” to PCCW Limited. The company is listed on the Hong Kong Stock Exchange (SEHK: 0008) since 1994 and its shares are
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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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Table Of Contents Page : Introduction And Purpose Of Research 1 ‚ 2 Literature Review 3 – 5 Data Collection Sources 6 Presentation Of Findings 7 – 10 Interpretation Of Findings
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monopoly firm on consumer choice in the electricity distribution industry. Aim: How does the lack of competition in the local energy sector affects consumer choice and consumer satisfaction. Objectives The objective of this internal assessment is to: * Analyze the contribution of JPS to the Jamaican economy * Determine the strategies used by JPS in their service delivery to meet consumer demand * Identify and evaluate the type of market structure in which JPS operates Introduction
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activities and honors and credentials of the graduates. This report also discusses the factors affecting the employability of IA graduates and explores the relevance of the skills gained in the course of studies. The dif¬ferences of employment experiences‚ internship‚ gender and age groups were highlighted throughout the report. In the end it elicits recommendations on how IA graduates can raise their profiles internationally and enhance their employability. The findings of the study will be useful
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Individual Assignment VALUATION & FINANCIAL MODELLING Hà Hải Định (SB00961) Contents Executive Summary 3 Part 1: Overview of the Japanese Government Bond Market 3 Process of issuance of Government Bonds 4 How Government Bonds are traded in the market 4 Some statistic data about the Government Bond market during the past 5-10 years 5 Part 2: Compare with the Vietnamese Government Bond market 1 - The differences between the two markets 1 - Advantages and Disadvantages of Vietnamese Gov Bond
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Title: Rate of transpiration I found interesting to know how different environmental factors affect the rate of transpiration. There are different environmental factors‚ such as light intensity‚ humidity‚ wind and temperature that affect the rate of transpiration. Transpiration is a topic 9 in our Biology higher level book. I have read all the information through this chapter and researched some extra information. Based on this information that I had known I decided to take experiment of environmental
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get started with IAS preparation you should first have some idea about the service itself. This will ensure your IAS preparation efforts are channelized in the right direction. The Indian Administrative Service (IAS) is a career nonpareil – one that cannot be compared to other jobs or services. True‚ it doesn’t offer the best salary; still the salary of an IAS officer is nothing to laugh at. But people aspire to IAS for reasons much more than just remuneration. For instance‚ the IAS is a means to perform
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It’s time: Snuff out public smoking Allow cigarettes in private places‚ restaurants included -- just not in common space BY ROBERT POLLOCK NEW YORK DAILY NEWS Sunday‚ September 29‚ 2013‚ 4:20 AM DANIEL BARRY A “No Smoking” sign is posted in the pedestrian plaza in Times Square‚ May 23‚ 2011. Is smoking banned too frequently in public places — or not often enough? As I left last Sunday’s Jets game‚ choking on a supersized cloud of cigarette smoke created by thousands of desperate addicts‚ a
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