5.13.205.60 Under the first approach in 5.13.205.40‚ management of Newco concludes that a business combination has occurred in which Newco is the acquirer (as the vehicle for the new shareholders). Accordingly‚ Newco applies IFRS 3 to the acquisition of both Y and Z. 5.13.205.70 Under the second approach in 5.13.205.40‚ the transaction is analysed as follows. • It is a business combination amongst entities under common control. • Newco chooses to apply book value accounting (see 5.13.50
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Nowadays information is accessible to almost everyone in this world. We can exchange ideas and broaden our horizon with the help of the means of communication & Media such as comics‚ books‚ radio‚ television‚ film or theatre. However‚ I believe not all these provide good quality information and I will try to analyze them. First of all‚ I would like to compare two ways of broadcasting information‚ namely TV and books. In my opinion‚ books are much more useful than Tv is and I believe there are
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Virtually any medium can be used for advertising. Commercial advertising media can include wall paintings‚ billboards‚ street furniture components‚ printed flyers and rack cards‚ radio‚ cinema and television adverts‚ web banners‚ mobile telephone screens‚ shopping carts‚ web popups‚ skywriting‚ bus stop benches‚ human billboards‚ magazines‚ newspapers‚ town criers‚ sides of buses‚ banners attached to or sides of airplanes ("logojets")‚ in-flight advertisements on seatback tray tables or overhead
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The computer is one of the most important inventions in the 20th century‚ which has changed our lives since it was first introduced. It is undeniable to say that the computer has resulted in both positive and negative effects which must be addressed accordingly. To begin with‚ the computer has contributed to our lives in many beneficial ways. The main use of computers is to help us store and organize information even tons of files within hard disk drives. Thanks to the advancement in technology
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Uber Uber is a private transportation company‚ it is also cheaper‚ friendlier‚ cleaner and more trustworthy than getting a taxi. Customers seem to like it more than the taxis but they seem not to like that so instead they stand in the way between uber so they don’t become a bigger and better company then what they are. Ubers service in Australia has grown really quick which is a really good thing because it’s not an Australian company‚ uber comes from the states where it all started in San Francisco
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Nanotechnology‚ the manipulation of matter at the atomic and molecular scale to create materials with remarkably varied and new properties‚ is an expanding area of research with much potential in many sectors‚ such as healthcare or construction and electronics. In this article ‚ I will briefly explain to you some parts of this complicated subject. In the medicine‚ Nanotechnology pledges to revolutionize drug delivery‚ gene therapy‚ diagnostics‚ and other areas of research‚ development and clinical
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Reframing has long been the technique of choice in traditional therapy circles‚ with clients often waiting years or more for material insights and emotional freedom from the traumas they have endured. Reframing involves changing the perspective of something in order to change the meaning we derive from it. For example‚ in talk therapy‚ a therapist might help a victim of bullying relieve unnecessary anger by helping the client understand that the bullying behaviour might be the only perceived way
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Lecture on IFRS 9 and 13 02/11/2011 – Wednesday IFRS 13 Reasons for Issuing IFRS 13: * To reduce complexity and improve consistency in application when measuring fair value. Previously‚ there was limited and sometimes conflicting guidance on how to measure fair value. * To enhance disclosures for fair value. IFRS 13 was issued as part of the response to global financial crisis. * Also it is part of the convergence project to reduce differences between IFRS and US GAAP. Introduction:
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------------------------------------------------- EXTREME: Members: Karen Castro Kenneth Cruz Vincent Goyena Paul Natividad Neil Parin Jove Tercero ------------------------------------------------- ------------------------------------------------- Introduction Since ancient times‚ people have sought to find efficient ways of processing‚ recording and sharing information. Some of the notable examples of such are the papyrus of the Egyptians and the clay tablets
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ADVANTAGES AND DISADVANTAGES OF MOBILE PHONES ADVANTAGES AND DISADVANTAGES OF MOBILE PHONES Mobile phones are used all over the world for different purposes. In this essay‚ we will be looking at the advantages and disadvantages of using mobile phones. Dr Martin Cooper is considered the inventor of the first portable handset and the first person to make a call on a portable cell phone‚ in April 1973. This portable phone had numerous features never seen before. It revolutionised communication
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