Public Sector Objective The objective of this Standard is to establish principles for reporting financial information by segments. The disclosure of this information will: (a) help users of the financial statements to better understand the entity’s past performance and to identify the resources allocated to support the major activities of the entity; and (b) enhance the transparency of financial reporting and enable the entity to better discharge its accountability obligations. Definition
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ACCOUNTING AND FINACIAL REPORTING Group Project FINANCIAL STATEMENT ANALYSIS Due January 30‚ 2013 1. Focused on parts: 2 Balance Sheet and 3 Income Statement 2. Focused on parts: 1 General Information 3. Focused on parts: 4 Evaluation of the Corporation’s Disclosures 4. Focused on parts: ……………… (Although each member may focus on some specific parts for report preparation
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Chapter 5 Reporting and Disclosure Discussion Questions 1. Transparent financial reporting means that timely and accurate disclosures are made on all important matters affecting a company’s financial position and performance. It implies openness‚ communication‚ and accountability. Transparent financial reporting protects investors because nothing is hidden from them. Investors can better assess the risks of owning securities when information is truthful and complete. Transparent financial
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profProfessional Boundaries and Expectations for Nurse-Client Relationships Acknowledgement The College of Registered Nurses of Nova Scotia gratefully acknowledges the Alberta Association of Registered Nurses (AARN) for permission to adapt‚ in whole or in part‚ their document Professional Boundaries: A Discussion Paper on Expectations for Nurse-Client Relationships (1997). Abstract The mission of the College of Registered Nurses of Nova Scotia (the College: CRNNS) is “Registered nurses regulating
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Explains the boundaries between the teaching role and other professioinal roles and own responsibilities in relation to other professionals. (2.1 & 2.2) Within this assignment i will explain what i believe the roles and responsibilities of a teacher and possible boundaries which i may come up against.Where possible I will link it to my own personal experiencesand knowledge. I will attempt to describe teaching roles both related and non related as much as i can‚ i will
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What are the Roles‚ Responsibilities and Boundaries of a Tutor? An important responsibility at the start of each course is for the tutor to explain the syllabus‚ objectives and expectations from both the learners and tutor. They must also explain any health and safety requirements and evacuation procedures. The role of a tutor is to ensure all the learners have the same opportunities in achieving their goals. The tutor is responsible for delivering; safe‚ accurate and up-to date information on
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Chapter 1 Introduction The development of Integrated Reporting is designed to enhance and consolidate existing reporting practices‚ to move towards a reporting framework that provides the information needed to assess organizational value in the 21st century. The traditional reporting model was developed for an industrial world. Although it continues to play a valuable role with respect to stewardship of financial capital‚ it nonetheless focuses on a relatively narrow account of historical financial
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DOES THE “MANAGEMENT APPROACH” CONTRIBUTE TO SEGMENT REPORTING TRANSPARENCY? Advanced Accounting ACC 610 January 4TH‚ 2010 1. INTRODUCTION: An operating Segment is a component of an entity that may earn revenues or incur expenses‚ whose operating results are regularly reviewed by the chief operating decision maker (COMD) and for which discrete financial information is available. Generally‚ financial information is required to be reported on the basis that it is used internally for evaluating
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What is management? INTRODUCTION In this essay a number of different definitions of management will be compared and contrasted; moreover‚ it will discuses ‘management’ both as an organizational function‚ and as a subject of academic research and study. Also‚ major management theorists will be introduced. The term “management” pulls together variety of different functions in order to finish a task successfully. In most simplified way‚ management is about “getting things done”. MAIN BODY
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Example 2.1 Recognition of an asset Entity X enters into a legal arrangement to act as trustee for entity Y by holding listed shares on entity Y’s behalf. Entity Y makes all investment decisions and entity X will act according to entity Y’s instructions. Entity X will earn a trustee fee for holding the shares. Any dividends or profit/(loss) from the investments belong to entity Y. Elements of financial statementsThe elements of financial statements 53 Entity X should not recognise the listed shares
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