Kumail Rizvi‚ PhD‚ CFA‚ FRM Goods sold on consignment should not be recognized when transferred 4 IASB‚ IAS NO. 18‚ SERVICES When the outcome estimation is reliable‚ recognized revenues with reference to the stage of completion at the balance sheet date Conditions for reliable estimation of outcome 21/5/2013 Kumail Rizvi‚ PhD‚ CFA‚ FRM Amount can be measured reliably Probability of flow of economic benefits Stage of completion can be measured reliably Cost incurred or to
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Reality Check Imagine for a second‚ you are walking down the street. Your typical‚ average day includes dirty looks and nasty stares. Passersby look you up and down and sneer. They point when they think you’re not looking. They whisper to their friends about you. You hear the words‚ “towel head” and “terrorist”. Whether you’re a man with a beard and taqiyah (prayer cap) or a woman with a head scarf‚ it hurts to be treated this way. So why does it happen? Why do so many non-Muslims continuously
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morning of December 12th I was getting ready to leave my house at 6:20 a.m. for my 7 a.m. and 9 a.m. final. When I got in my car‚ 2001 Jeep Wrangler that is Navy Blue‚ and started my car my check engine light came on immediately. My oil and temperature levels were very high. I asked my Dad‚ Brad Houchen‚ to come check my car and as he looked he noticed that he believed that my car was leaking oil. He did not feel comfortable letting me drive my car to campus‚ which is twelve miles away. He did not want
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another man‚ then why do people tend to discriminate? Racism’s effects are really harmful; they keep the society from progressing and cause corruption within. Security has increased at the airport; a person has to go through multiple bag checks and metal detectors‚ in order exit or enter this country. What ceases to amaze me is that the Declaration of Independence‚ states that “all men are created equal” but people can still have intolerance towards others. What really aggravated me was
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has a criminal record or mental illness. More employers are conducting pre-employment background checks for these kind of drawbacks. Employers have been the subject of large jury verdicts for negligent hiring in cases where they hire a person with a criminal record or a mental illness that might harm others or cause difficulties for the company‚ and it could have been avoided by a background record check. That is because employers have a legal duty to exercise due diligence in the hiring process‚ and
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Self-Check “Flash Cards” Chapter 2 The Manageement Movement Self Check Flash Cards • Each slide will present a term‚ concept‚ or question. • Formulate a mental response (answer). • In 7 seconds a correct response will appear. • Check your answer. • Click the “right” arrow to proceed to the next slide. 1. What were the three facets of the Industrial Revolution in America? Discuss the impact of each of the facets on the development of industry as it is today. Power‚ transportation‚ and communication
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Chapter 8-Self Check Questions Existence of a Sales Contract Does a sales contract exist? If so‚ what are the terms of the contract? 1. Boston Hardware Co. agrees to buy all the snow shovels it needs from New England Shovel Co. In past years this has been around 5‚000 shovels per year. The mild winter in 2009 caused Boston Hardware to need only 250 shovels‚ leaving New England Shovel Co. with over 4‚000 unpurchased shovels. Yes‚ a contract exists. This is a requirements contract since Boston Hardware
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Php 21‚056.00 = Php 2‚750.00 ______________ Php 23‚806.00 -Php 21‚095.60 ______________ BALANCE Inclusions : 3 Days 2 Nights Hotel Accommodation 2 Days buffet breakfast for 2 Adults Roundtrip Land & Sea Transfers via Caticlan for 2 Adults With Environmental & Terminal Fees Welcome drinks Free Use of the Hotel Fitness Center Free Use of the Swimming Pool Php 2‚710.40 KINDLY SETTLE BALANCE UPON CHECK-IN. CANCELLATION AND NO SHOW POLICY: BEFORE ARRIVAL Prior 30 days 30– 15 days 14 – 06 days
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Although the price—equivalent to 10 U.S. cents a sachet—provided a margin of about 50%‚ on par with that of the company’s products worldwide‚ P&G gave up on Pur as a business in 2005 and announced PHOTOGRAPHY: COURTESY OF MIGHTYLIGHT Reality Check at the Bottom of the Pyramid hbr.org that the sachets would be sold only to humanitarian organizations at cost. DuPont ran into similar problems with a venture piloted from 2006 to 2008 in Andhra Pradesh‚ India‚ by its
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Safety Checks Safety Checks Task 1 Using the EYFS welfare requirements‚ create a checklist on a separate page that will allow you to ensure that the inside and outside environment‚ and all equipment and materials can be checked for safety. Task 2 Using the welfare requirements‚ research and record below the minimum space requirements for: Children under two – 3.5 m²‚ Two-year-olds – 2.5 m²‚ Children aged three to five years – 2.3 m². What other guidance is there regarding
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