Eagle Impairment Case Question 1 IFRS According to the facts provided for Eagle in Italy‚ we assume that the commercial building‚ which represents a cash-generating unit (CGU)‚ meets the requirement for a recoverable test under IFRS. The impairment loss is required when the building’s book value exceeds the higher of the asset’s value-in-use and fair value less costs to sell. Carrying value 1‚100 > 900 Higher of Value in use (900)
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Classification of Sports Fans Ever since the late 19th century‚ sports have had a special place in the hearts of many people. Football‚ basketball‚ baseball‚ and other games have brought fans both extreme jubilation and severe heartbreak. These games throughout the years have morphed all kinds of fans into distinct categories. Sports fans can be classified into three groups: diehard fans‚ bandwagon fans‚ and casual fans. When it comes to sports‚ diehard fans are always the easiest ones to spot
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literature. Characteristics of gothic literature include ruined sinister buildings‚ dungeons‚ underground passages‚ crypts‚ and catacombs which in modern houses become spooky basements or attics. In “A Rose for Emily” by William Faulkner and “The Feather Pillow” by Horacio Quiroga‚ the authors use spooky setting‚ fantastic plot‚ grotesque characters and use of the supernatural as elements of gothic literatrure. Faulkner and Quiroga use setting as an element of Gothic Literature to foreshadow that
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Sports Fans Sports! There are around 8‚000 different types of sports in the world! In America‚ out of those 8‚000 sports‚ we participate in only 137. Even though it’s a small amount compared to the total that’s still a very wide variety of sports. With the vast amount sports‚ there are fans everywhere. There are 317 million people living in the United States. Excluding about 20 million for kids age 5 and under‚ 82 percent of the 297 million are sports fans. Meaning there are about 243.5 million
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The Bald Eagle was made our National Emblem in 1782. The Bald Eagle is seen as a symbol for freedom in the United States. Bald Eagles lives in every state in the United States except Hawaii. They can live in cold and hot places but they need to live by water so that they can have fish and other animals to eat. They also need some place with big‚ tall trees that can hold their nests. They nests are made out of twigs‚ grass‚ feathers‚ and moss. Their nests are usually 2 feet deep and 5 feet wide. Bald
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In awareness campaigns‚ policy makers and other interested groups aim for behavioral changes based on new social norms and attitudes towards water use. Water preservation and reading campaign combined The Water Awareness Campaign‚ UNDP/Palestinian Water Authorities (Palestine territories) joined efforts with a reading campaign of the Tamer Institute for Community Education. The reading campaign aimed to promote literacy and reading skills among young Palestinians. The following activities
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However‚ not only does this poem relate directly to Dickinson herself‚ but also the American people as a whole. “Hope” is a thing with feathers was written in 1861‚ the year that marks the start of the civil war. During this time period‚ the majority of Americans were most likely looking for hope. Due to the fact that this poem was written during the romanticist era and the civil war‚ it
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I sat on the hard hospital chair‚ head down‚ staring blankly at the tiled floor. Orvil Red Feather. Orvil Red Feather. The name spun through my head like a tornado. Orvil Red Feather. Orvil Red Feather. The name of my grandchild whom I have yet to meet. Orvil Red Feather. Orvil Red Feather. The son of my daughter who killed herself. Orvil Red Feather. Orvil Red Fea- My thoughts froze as I heard the doctor talking to Opal next to me. I sat‚ unmoving‚ listening to the doctor‚ praying for a glimmer
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Have you ever wonder why the bald eagle is the emblem of our country? Well before I starting researching I did too. I come to figure out the reason why it is the emblem of our country is. Wait‚ wait‚ wait you think imma let you have this answer so easy. Well you are wrong your going to have to stick around and learn about the bald eagle before I tell you what your wanting to know. Well before we get into this; Get ready to learn why the bald eagle is one of the most fascinating birds in North America
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COUNTY BALD EAGLE [pic] FOR: SCIENCE MR. DEGUIRE Name / Scientific Name [pic] The bald eagle (Haliaeetus leucocephalus)‚ our national bird‚ is the only eagle unique to North America. The bald eagle’s scientific name signifies a sea (halo) eagle (aeetos) with a white (leukos) head. At one time‚ the word "bald" meant "white‚" not hairless. Bald eagles are found over most of North America‚ from Alaska and Canada to northern Mexico. About half of the world’s 70‚000 bald eagles live in Alaska
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