Framework The Conceptual Framework for Financial Reporting The Conceptual Framework was issued by the IASB in September 2010. It superseded the Framework for the Preparation and Presentation of Financial Statements. © IFRS Foundation A21 Conceptual Framework CONTENTS paragraphs FOREWORD THE CONCEPTUAL FRAMEWORK FOR FINANCIAL REPORTING INTRODUCTION Purpose and status Scope CHAPTERS 1 2 3 4 The objective of general purpose financial reporting The reporting entity to be added Qualitative characteristics
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“The Communication of Window displays” Selfridges BA (HONS) Fashion Management - ISHE Henry Gordon Selfridge was famous for lighting up store windows at night and his art of displays. He opened up the largest store in the world and his own retail empire in 1903. Soon‚ H.G. Selfridge & Co sold out and he retired a rich man. In 1909‚ Selfridge’s focused on advertising and publicity. This led to air shows and exciting ideas such as the Theatre of Retail. In this essay‚ I will use primary
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ACCT2542 Corporate Financial Reporting & Analysis Semester 2 – 2009 Version 1.0.3 Contents Page 3 Accounting for Income Tax Page 7 Consolidation Accounting – Principles Page 10 Consolidation Accounting – Wholly Owned Subsidiaries Page 15 Consolidation Accounting – Intragroup Transactions Page 19 Consolidation Accounting – Minority Interests Page 24 Consolidation Accounting – Indirect Ownership Page 26 Accounting for Asso Associates – The Equity Method
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Many professionals‚ from those in medical to social services‚ are subject to mandatory reporting policies. Though justified in intent‚ the personal experiences of some clients and professionals cast light on the potentially negative consequences of the implementation of these policies. Some researchers challenge the supposed merit of these policies as well. Clients who are vulnerable to abuse and neglect‚ including children‚ adolescents‚ adults in volatile intimate relationships‚ and the elderly
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TOPIC 3 – L E CT U R E S 5 & 6 Cash flow reporting and analysis REVISED BY DR SIMONA SCARPARO (FEBRUARY 2013). EARLIER R E V I S E D B Y D R G U S H O S S A R I ( J A N U A R Y 2 0 1 0 ) ‚ B A S E D O N O R I G I N A L M AT E R I A L P R E PA R E D BY GARRY CARNEGIE‚ GRAEME W INE‚ CHRISTINE JUBB AND JUDY NAGY Contents Lectures 5 & 6: Introduction 1 Objectives 1 Learning resources 1 Prescribed text Online readings Glossary CloudDeakin 1 2 2 2 Importance of
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Media Convergence Consequences Media convergence is inevitable. Changes in the traditional forms of how media is owned‚ managed‚ created and distributed will result in changes in the manner in which media practitioners will approach problems and issues. There will be a whole new pile of ethical challenges and quandaries to face when such events take place. Many new ethical challenges will be presented to journalists because convergence will open doors to new and different options. These new
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EM6602 Accounting for Decision-Making and Control Microsoft’s Financial Reporting Strategy (HBR 9-100-027) Team Members Toh Wei Hong‚ Prashant Trivedi‚ Preethy Varadarajan Question 1 The difference between Microsoft’s market value and book value is primarily due to unrecorded intangible assets such as brand value‚ customer loyalty‚ human capital‚ and commercial advantages such as long-term contracts and market dominance. These intangible assets confer Microsoft a tremendous edge over its
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Chance’s can be that you have been under a dress code‚ but didn’t think about it that much. There is only 47 percent of schools that have dress codes‚ but 60 percent of schools that don’t. We are here to tell you what we think‚ and why there should or shouldn’t be dress codes. At the Troy Junior high‚ my school‚ the following dress code is enforced; “there are not any hats or and other coving head things are not allowed‚ shorts and skirts should not be inappropriately tight or short and
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Unethical Marketing and its Consequences By Jose Gonzalez Dr. Henry Roehrich Park University MK351 26 January 2014 Outline Purpose Statement: To provide an understanding what constitutes ethics in marketing‚ what are some of the laws and code of ethics that protect unethical practices‚ and provide some examples of unethical behavior in marketing and their consequences? I. What constitutes ethics in marketing? A. Definition of marketing ethics II. What are some of the
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These scenarios are examples of microaggressions - the verbal‚ behavioural or environmental indignities that people of colour‚ women and LGBTs must navigate on a daily basis. This paper will explore the concept of microaggressions and discuss the consequences of this phenomenon for both victims and perpetrators. Through the close examination of a daytime television drama‚ the subtle and insidious nature of microaggressions will be revealed. As the scenarios above illustrate‚ microaggressions are
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