Under IFRSs IAS 37‚ a provision is recognized for a legal or constructive obligation arising from a past event‚ if there is a probable (more likely than not) outflow of resources and the amount can be estimated reliably (IAS 37.14). In contrast‚ according to FASB ASC 450-20-25-2‚ a contingency (provision) is recognized if it is probable (likely) that a liability has been incurred and the amount is reasonably estimated. Scenario 1 (1) Under IFRSs: According to IAS 37.22‚ the contamination of the
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What is a settlement? A settlement is a temporary or permanent place where people live that are economically viable. A settlement may range in size from a small number of dwellings grouped together to the largest of cities with surrounding urbanized areas. Hamlets‚ villages‚ towns‚ and cities are types of settlements. A settlement exists to perform certain function that is in fact the reason for their development. The function of a settlement can be identified by looking at its shape‚ size‚ site
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Topic: General Provisions Objectives: At the end of my report of my classmates should be able to: 1. Define a knowledgeableunderstanding about the object of General Provisions. 2.Enumerate the different General Provisions and explain the object as weel as the significance. 3. Associate all these to be acquired learnings on General Provisions. Definition of Terms: 1. Civillian - a person that is not in the armed service or the police force. 2. General Provisions - laws or regulations
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I am going to discuss the state support: state provision for children‚ the historical development of the ECCE in Ireland‚ the current ECCE provision by the state‚ health and welfare‚ equal opportunity legislation and quality ECCE environment in 1200-1400 words. Childcare has changed over the years in so many ways. In the past women stayed at home to mind the children‚ there was no childcare facilities if children needed to be cared for neighbours or family members cared for the children. Also in
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Understand the range of service provision and Roles within health and social care (Adults and children and young people) Early years and child care. 1.1 - identify the range of service provision for health and social care (adults and children and young people) early years and childcare in own local area. Doctors Surgeries‚ offer a wide range of services to the public. Blood tests‚ medication for minor injuries‚ different types of vaccinations for example‚ flu vaccinations. They can also
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What is Human Settlement? * The totality of the human community whether city/village with all the social‚ material‚ organizational‚ spirit and cultural elements that sustain it. * The fabric of Human settlements consists of physical elements and services to which the elements provide the material support. * It refers to cities‚ town‚ villages and other concentrations of human populations which inhabit a given segment/area of the environment. It associated with numerous and complex environmental
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Types of settlements We will be looking at the three major types of settlement patterns in Jamaica. These are: 1. Urban settlements 2. Suburban settlements 3. Rural settlements What is settlement? Settlement refers to an area where people become fixed for residential purposes. Urban Settlements An urban area is characterized by high population density and vast human features in comparison to surrounding areas. Urban areas are created and further developed through the process
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the events taking place during the Congress of Vienna in 1815. Beneath the façade of all the reveling‚ this gathering of diplomats marked the end of the Napoleonic Wars and the turmoil they wrought on Europe‚ reshaping the order and structure of the continent in its legacy. With Austria‚ Great Britain‚ France‚ Prussia‚ and Russia playing the lead roles in the Congress while the rest of the world essentially watched‚ the two foremost concerns in Vienna were the containment of France‚ and the restoration
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Sailors. Many other stories even claim that the Romans and even the Irish Sailors had discovered and landed in Iceland even much earlier‚ but the proofs for the same are not available. The sole information source regarding the settlement of Iceland is the book of settlements Landnamabok‚ which was scripted in the 12th century. The book covers a comprehensive and a detailed account of the initial Iceland dwellers. As per the details covered in the book so far‚ the first setteler in the Iceland was
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The term ’urban’‚ as opposed to rural‚ is related to towns or cities. Urban settlement is a large nucleated settlement in which the majority of the employed inhabitants are engaged in non-agricultural activities. Urban areas may be defined by national governments according to different criteria; for example‚ size‚ population density‚ occupation of the people‚ and type of local government. This division between urban and rural is arbitrary and that is why today most of scholars use the term ’rural-
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