IFRS 9 Financial Instruments (AASB 9) was issued to replace IAS 39 (AASB 139) Discuss critically the shortcomings and criticisms of IAS 39 (AASB 139) which have given rise to IFRS 9 (AASB 9). How will the application of IFRS 9 (AASB 9) impact on the accounting for financial instruments in financial reports? Your discussion should be illustrated and informed by reference to two listed companies (ASX or other sources for the most recent years)‚ that are either using IAS 39 (AASB 139) or that have
Premium Balance sheet International Financial Reporting Standards Generally Accepted Accounting Principles
Quantitative Methods for Business Tutorial Week 2 (Percentages‚ Ratios and Proportions) Please note: You should review the relevant lecture notes and sections in the textbook and attempt the questions before coming to the tutorial. Bring a calculator (not one on your mobile phone!). Exercises: 1. A store sells washing machines for a retail price of $1000 (including GST). To clear out stock in preparation for the new model‚ the store marks these down by 25%. A customer comes into the store and agrees
Premium Sales Marketing Retailing
Week 2 Individual Wendell Taylor DBM/380 Sanford Schram The database environment refers to the type of configuration used to populate and create the application. A database includes items such as text‚ images and graphics associated with a record. The main purpose of a database is to collect and organize that data. The environment to be designed is one to store and retrieve data in a way it can be easily organized. For the purpose of this assignment the database environment will be a series
Premium Sales order Data Customer service
The Distance Formula In week one‚ we learned a simple yet extremely useful math concept‚ the Distance Formula. This formula uses the Pythagorean Theorem to determine the distance between two points on the rectangular coordinate system. Variations of the Pythagorean Theorem such as the Distance Formula can be used in building things or making plans to build something. Scenario Suppose you are volunteering at the local community center. The community center committee is planning to install
Premium Pythagorean theorem Length Geometry
Week 2 Individual Database Environment Paper DBM/380 May 26‚ 2014 Sandra Graca DATABASE ENVIRONMENT FOR SMITH CONSULTING ANALYSIS OF THE DATABASE ENVIRONMENT: To create a database environment for Smith Consulting so they can track their consulting staff‚ each staff’s member skill sets‚ and what projects they are working on‚ they require the installation of a databases setup such as‚ Microsoft SQL Server‚ DB2‚ or Sybase in their machines as well as a separate server room for the database to maintain
Premium File system permissions Microsoft Database management system
balance” (Hoeger and Hoeger‚ Chapter 5‚ p. 163). Drawing from the quote above‚ please use the outline below to create an Empressr (Empressr Instructions) presentation this week: 1. Describe the current obesity trends in the United States. What factors have lead to this epidemic? What health issues have resulted from it? 2. Discuss the consequences of excessive body weight. How are individuals affected physically and emotionally by overweight and obesity? In addition to the increased risk
Premium Obesity Overweight Hypertension
Accounting Theory – Seminar 2 Presentation Briefly describe the accounting profession/What is the role of accountants? Accountants analyse costs of operations‚ products‚ and special projects. Compute taxes owed‚ prepare tax returns. Organize and maintain financial records. Suggest ways to reduce costs‚ enhance revenues and improve profits‚ Improve businesses efficiency. Critically discuss the role of the CFO Andy Fastow in the ENRON scandal Fastow created hundreds/ of "special-purpose entities"–off
Premium Enron Enron scandal
Adjusting Entries Step 5 of the accounting process involves the preparation of adjusting entries. Adjusting entries are made to update the accounts and bring them to their correct balances. The preparation of adjusting entries is an application of the accrual concept of accounting and the matching principle. The accrual concept states that revenues (or income) are recognized when earned regardless of when collected and expenses are recognized when incurred regardless of when paid. The matching
Premium Generally Accepted Accounting Principles Depreciation Expense
University of Phoenix Material Week Four Quiz 1. Please indicate whether each of the statements below is true or false. a. A normal distribution is any distribution that is not unusual. False b. The graph of a normal distribution is bell-shaped. True c. If a population has a normal distribution‚ the mean and the median are not equal. False d. The graph of a normal distribution is symmetric. True Using the 68-95-99.7 rule: 2. Assume that a set of test scores is normally
Premium Standard deviation Normal distribution Median
Week 2 Discussion Nurses as Leaders in Health Care Reform Allison B. Neal For this week’s discussion I chose to focus on the importance of mentorship in nursing. This will focus on identifying the characteristics of mentors that have (or could be) most successful in recruiting and training diverse nurses and nurse faculty. At my facility me and another fellow nurse are head of our units mentoring program. This program that we have implemented focuses on the new graduated nurse and follows them
Premium Nursing Nurse Health care