LEASES Lessee: Operating lease or finance lease (substance over legal form). ASPE: ‘Capital’ Finance lease if meet one of the criteria (for both ASPE and IFRS): transfer of ownership/BPO‚ lease term major part of economic life (> 75%)‚ PV minimum lease payments (MLP) substantially all of FV (> 90%). If not‚ operating lease and record rent expense and disclose if committed more than one year. IFRS: additional criteria: leased asset specialized – only lessee can use without major modifications
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In the essay‚ “Sex‚ Lies and Conversation” by Deborah Tannen‚ the author claims that the men more likely to talking in public place‚ but less at home. The women is more likely to talk to their husband at home‚ but do not talk in the public. We see this when the author explain the reason. She states‚ “In the public setting of a guest lecture‚ men felt challenged to show his intelligence and display his understanding of the lecture. But at home‚ where he has nothing to prove and no one to defend against
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Literacy is one of the most important things in the world today. If you want to be successful‚ you must be literate. As someone who writes and reads every day‚ I can understand how meaningful both “Freewriting” by Peter Elbow and “Four Ways of Reading” by Donald Hall can be beneficial to anyone who is literate. In order to help further advance the students in my class with their writing ability‚ our professor has been making us free write for ten minuets at the beginning of the class period. As
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Friend Classification Having friends is an important part of life. It is friends that I share everything with. There are many types of people in the world and many types of friends. Knowing that‚ it becomes all the more important to select the right people so that I might have the correct friends. A friend is somebody that will always be there for me. I always have a great bunch of friends but sometimes some people are more of a friend then others. I have my general acquaintance friends and then
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It was a thundering late night on Friday in the year 2045‚ in the city of Chicago. Where the Wehling family was in bed thinking about what they should name their triplets. And during their conversation Ms. Wehling gets out of bed with a terrifying facial expression. She rushes into the bathroom. Mr. Wehling then asks her “Honey are you okay”? “What’s wrong” talk to me. Ms. Wehling then answers back with a trembling voice “The babies‚ the babies‚” Mr. Wehling replies back “The babies”? “Yes‚ the
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Asian countries. Japan‚ ‘four little tiger’ (China‚ South Korea‚ Taiwan and Singapore)‚ Indonesia‚ Malaysia and Thailand are involved in the East Asian Miracle. These countries follow the flying geese approach to learn from the past experience of other countries so as to achieve a sustained economic growth. South Korea is a good example that imitates Japan in terms of development in heavy industries like steel‚ shipbuilding‚ and automobiles (Jayanthakumaran‚ 2016). The four little tigers replicate
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A Conversation with the Poet Merlie Alunan Regarding “We Kept a Jarful of Keys” By franz tatel Me: May I ask some information about your poem “We Kept a Jarful of Keys”? Merlie: What do you want to know about Jarful of Keys? Me: Ma’am I want to know the reason why you were able to write such kind of poem. What is it about po? Is it biographical? I want to know everything you’re willing to share to me regarding that poem of yours. It’s simply written but I noticed it has a deeper meaning
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Did you ever compare your two friends? Everyone has at least one friend but every friend is different. I am going to compare my two best friends Monica and Sylvia. Both my friends are different by personality and the way they dress. A have a lot friends but only two that I consider to be my best friends. Monica is one of them. I know Monica since first grade. Monica is extremely messy person. For example‚ when I always visit Monica her room looks like a disaster. You can see her clothes everywhere
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I believe that friends and family are the true cause of happiness. When you have friends and family‚ you have those who care for you. When you have them‚ you don’t really need anything else. When you have a family and some really good friends‚ you know that they will always be there for you. You know that you can always count on them‚ and you definitely know that you can trust them with a secret or anything personal. When you are surrounded by them‚ you realize that nothing in the world can ever
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My Best Friend My best friend is very special to me because she is one of a kind. Its hard to find a friend like her because she is helpful and kind. I think I am very lucky that I met her because I would have been another person without her. She is the friend that I will never forget because I have many special memories with her. I hope I never loose her because if I do I probably look for her all over the world just to find her. I have many things in common like‚ we like soccer and the color
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