comparability between financial reports in international markets. The IASB and the FASB have joined together in 2002 for the convergence project. The project is a collaborative effort to improve GAAP and eliminate differences between U.S. GAAP and IFRS. The expected result of this project is to have one set of international standards that domestic and worldwide companies can use to prepare their financial statements. The combined effort of the FASB and IASB will be a conceptual framework that will
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ARTICLE REVIEW OF DO EARNINGS REPORTED UNDER IFRS TELL US MORE ABOUT FUTURE EARNINGS AND CASH FLOWS? AUTHORS: T.J. Atwood Accounting Department‚ College of Business‚ Florida State University‚ United States. Michael S. Drake Department of Accounting and MIS‚ Fisher College of Business‚ The Ohio State University‚ United States. James N. Myers and Linda A. Myers Department of Accounting‚ Sam M. Walton College of Business‚ University of Arkansas‚ United States. JOURNAL: Elsevier Journal of
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Linux vs. Windows Question Linux vs. Windows Answer Users who are considering making a change from Windows to Linux or Linux to Windows commonly want to know the advantages and disadvantages of each of the operating systems. Below is a chart to help illustrate the major advantages and disadvantages of each of these operating systems. Topic Linux Windows Price The majority of Linux variants are available for free or at a much lower price than Microsoft Windows.
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been many cases that have made an effort to abolish segregation. Two cases that didn’t just make an effort‚ but did just that were Plessy vs. Ferguson and Brown vs. Board of Education. They were related to each other as well because one changed the precedent established in the other. They also helped the country identify more with freedom than slavery. The Plessy vs. Ferguson case happened in 1892 and was about a man named Homer Plessy who was an octoroon. He bought a ticket and sat in a whites only
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THIRD DIVISION [G.R. No. 154765. March 29‚ 2007.] PEDRO T. BERCERO‚ petitioner‚ vs. CAPITOL DEVELOPMENT CORPORATION‚ 1 respondent. D E C I S I O N AUSTRIA-MARTINEZ‚ J p: Before the Court is a Petition for Review on Certiorari under Rule 45 of the Revised Rules of Court assailing the Decision 2 dated February 11‚ 2002 of the Court of Appeals (CA) in CA-G.R. CV No. 56484 which set aside the Decision 3 dated May 27‚ 1996 of the Regional Trial Court‚ Branch 88‚ Quezon City (RTC-Branch 88) in Civil Case
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Google Drive vs. SkyDrive vs. Dropbox vs. iCloud Jia Shi Yidi Zhang Nan Song Ly Le INTRODUCTION Along with the development speed of technology‚ the amount of data passing by or consumed by people around the world keeps growing rapidly. The storage devices seem to unable for storing growing data amount. In addition‚ maintenance and back-up of data are needed just in case of accident. To meet the needs mentioned above‚ the cloud computing is developed especially cloud storage which have
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The following are three online journals of Historical Cost and Fair Value: 1. Summary of HISTORIC COST VERSUS FAIR VALUE In accounting historical cost is the original or nominal amount of money paid for asset rather than inflation adjusted price. In other words it is the resource given up or a liability incurred to acquire an asset. The historical cost principle states that the asset should be reported at it cost (cash or cash equivalent amount) at the time of exchange and should include all
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Debate: Digital vs Analogue Artefact: Wired UK Do tangible publications still hold their relevance in the digital world of the 21st Century ? Since the first book was printed upon the Gutenberg press in 1456‚ printing has been the main form of publishing. This traditional industry developed but remained unchallenged up until the age of information and the birth of the internet. A more recent challenge to the physical publication is the emergence of digital publishing. In recent years there
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Title | Demonstrate knowledge of theories of human development across the lifespan and their relevance to ECE practice | Level | 6 | Credits | 10 | Purpose | People credited with this unit standard are able to: demonstrate knowledge of theories on human development across the lifespan‚ and discuss how knowledge of theories of human development across the lifespan relates to ECE practice.This unit standard is designed for people who intend to work‚ or are working with‚ children in ECE services
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Communism vs. Socialism vs. Capitalism With every type of government‚ there are going to be many inefficiencies and flaws to deal with. A perfect way to run a country‚ socially and economically‚ has yet to be discovered. Social Equality and economic opportunity have proven throughout history to be two great entities that cannot be intertwined with each other. The idea of running communist country is good willed because it is striving for social equally for all and equal possession of the country’s
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