9 List of IAS 10 3. IFRS and Indian GAAP 12 4. IFRS -A Comparison with Indian GAAP (Detail) 15 Agenda for Discussion 15 General Approach 15 Accounting Policy Change 16 Consolidation Policy 17 Provisions & Contingencies 19 Property‚ Plant and Equipments 21 Leases 23 Financial Instruments 24 Taxes 26 Business Combinations 28 Areas involving “Choices” 30 5. Presentation / Disclosures Differences 31 Financial
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Komati Gorge Lodge is one of the few Mpumalanga Resorts that is situated on eco estate with such luxurious accommodation. Our suites and cottages are equipped with amenities and commodities for our guests’ utmost comfort. As far as Mpumalanga Resorts go‚ Komati 4 Star Lodge is quite competitive with rates and with the features we offer. Most of our Accommodation has indoor fireplaces or floor heating for those chilly winter evenings and when summer comes round‚ our guests can cool down in our swimming
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Assessor Qualification Unit 1: Understanding the Principles and Practices of Assessment 1. Understand the principles and requirements of assessment 2.1 explain the functions of assessment and development Initial assessment is the process which identifies learners needs and can determine where the learner may progress to. Initial assessment can assist in the development of an individual
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to reflect in their practice. The guide must include the headings listed with an explanation of each: What is reflective practice? Why is reflective practice important? How reflective practice contributes to improving the quality of service provision? How standards can be used to help a care worker reflect on their practice? Reflective practice helps social workers to develop an understanding of practice events. Group sessions may lead to action in certain cases‚ but that is not the main
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with: • economic price adjustment factors to allow for industries where costs fluctuate frequently either up or down • various incentive types which can be used to reward good performance or to impose provisions to deduct for poor performance • price redetermination provisions which permit issuing an order on a fixed price basis and allow for revisiting the reasonableless of that pricing later during the contract performance • a specified level of effort [pic] Cost Reimbursement
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Trademark‚ Inc. Part I - Accounting Issues (Case #2) Background Trademark Incorporated designs‚ manufactures‚ and distributes gift merchandise. Trademark manufactures its goods in five plants across the United States and operates through four divisions: Greeting Cards and Stationery‚ Calendars‚ Party Goods‚ and Specialty Gifts. In addition‚ Trademark also owns a Swiss company that manufactures similar products in Western Europe. The Swiss company
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Art. 1305 – A contract is a meeting of minds between two persons whereby one binds himself‚ with respect to the other‚ to give something or to render some service. Classifications of contract: 1. According to name or designation: * Nominate contract – has a specific name or designation in law. ( lease‚ agency‚ sale ) * Innominate contract – has no specific name or designation in law. ( I give that you may do ) ( I do that you may give ) ( I do that you may do ) 2. According to perfection:
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1. A change in the amortization rate for an intangible asset should be accounted for as a a. change in accounting principle. b. change in reporting entity. c. correction of an error. d. change in accounting estimate d 2. Wriglee‚ Inc. went to court this year and successfully defended the brand name of its product‚ "Sweet Gum‚" from infringement by a competitor. The cost of this defense should be charged to a. patents and amortized over the legal life of the patent. b. legal fees and amortized
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Assignments 3‚ 4‚ 5‚ 16 2‚ 5 4 1 5. Unearned revenues‚ product guaranties‚ warranties and other customer programs. 19‚ 20‚ 21‚ 22‚ 23 14‚ 15‚ 16‚ 17‚ 18‚ 19‚ 20‚ 21‚ 23 1‚ 6‚ 7‚ 8‚ 9‚ 10‚ 11‚ 14‚ 16‚ 17 1‚ 3 6. Contingencies‚ guarantees and uncertain commitments. 24‚ 25 22‚ 23 12‚ 13‚ 14‚ 15‚ 16‚ 17 1‚ 3‚ 4 7. Presentation and analysis. 26 24‚ 25‚ 26 7‚ 8‚ 10‚ 14‚ 15‚ 16‚ 17 5 Solutions Manual 13-1 Chapter 13 Copyright © 2011
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projects consume activities and activities consume resources. Answer TRUE 9) A time-phased budget allocates costs across both project activities and the anticipated time in which the budget is to be expended. Answer TRUE 10) A budget contingency of 1 million on a 10 million project means that the project will be planned for a cost of 10 million‚ but the project organization receives an extra 1 million to guard against unforeseen cost overruns. Answer FALSE 8.2 Fill in the Blank 1)
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