Case 11-2(b) Fair Value Disclosures Case 11-2(b) is an extension of Case 11-2(a). For this case‚ assume that the Case 11-2(a) facts remain‚ with the exception of the additional assumptions listed below for each security. As stated in Case 11-2(a)‚ Family Finance Co. (FFC) accounts for its investments at fair value‚ with changes in fair value reflected either in earnings (for trading securities) or other comprehensive income (OCI) (for available-for-sale (AFS) securities). 1 Because FFC uses
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Introduction: Trade Finance in India comprises of financing against imports into India‚ export from India and inland trade transactions. While doing this study‚ it is important to know about the regulations governing such transactions in India. Import and Export trade is regulated by the Directorate General of Foreign Trade (DGFT) under Ministry of Commerce & Industry‚ Department of Commerce‚ Government of India. Banks in India‚ authorized by Reserve Bank of India to deal in Foreign Exchange are
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continuing their education with making the decision of going to a trade school or university. Both desired options provide essential perseverance to succeed in life. However‚ the split decision is quite unfavorable for majority of the individuals. Numerous of people overlook the decision on what to do after high school. Some individuals degrade the prospect idea of continuing their education at a trade school. Reason for that is‚ because trade school initiates multiple criteria’s that focus intently on
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TRADE UNIONISM‚ COLLECTIVE BARGAINING AND NATION BUILDING: THE NIGERIAN EXPERIENCE Charles N. Okolie Introduction It is a well known fact that the growth and development of any nation depends on the structures it has carved out for itself. In Nigeria‚ amidst the various arms of the government which has been working tirelessly to ensure the growth and sustenance of the Nigerian state is the emergence of trade unions. The colonial influence in Nigeria has left much to be desired. The emergence
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relationship between openness to international trade and development Introduction: Openness to international trade is the popular choice among different countries for their own development‚ especially after the establishment of the World Trade Organization (WTO) in 1995‚ globalisation is a trend for different districts‚ and a country is difficult to develop its economy in a closed circumstance. According to Razmi and Refaei (2013‚ p377)‚ International trades will benefit the people and institutions
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several ties with other countries. These ties are established in several ways‚ one of which is through trade. The nature of trade includes exporting and importing goods and services which form trade links with partner countries. Trade comes with its advantages and disadvantages. Australia also takes part in multilateral agreements‚ such as APEC‚ to be able to strengthen trade links. International trade is the exchange of goods and services between nations. Goods meaning tangible objects like clothes
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Trade agreements are a way for Americans to create opportunities for themselves in the economy. Today the United States have free trade agreements with seventeen different countries. In the rest of the world the companies in the US that want to expand their business globally have to go through the process of figuring out different trade barriers and tariffs. A trade barrier is a restriction on international business. A tariff is a tax on exported goods. The world trade organization helps regulate
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Trade Union A trade union is an organization of employees formed on a continuous basis for the purpose of securing diverse range of benefits. It is a continuous association of wage earners for the purpose of maintaining and improving the conditions of their working lives. The Trade Union Act 1926 defines a trade union as a combination‚ whether temporary or permanent‚ formed primarily for the purpose of regulating the relations between workmen and employers or between workmen and workmen‚ or between
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The first supreme court case that impacted fair use was Sony Corp. of America v. Universal City Studios‚ Inc.‚ 464 U.S. 417 (1984). In Sony Corp. of America‚ owners of copyrights on television programs brought infringement actions against manufacturers of home videotape recorders. The Court argued that the situations in which fair use most commonly recognized are found in the statute itself; when a work is used “for purposes such as criticism‚ comment‚ news reporting‚ teaching‚ ... scholarship‚ or
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Introduction International trade is the purchase‚ sale or exchange of goods and services across national borders (Wild‚ Wild & Han 2006). This type of trade has rose to a global economy‚ in which prices‚ or demand and supply‚ influence and are affected by world events. The opportunity to be exposed to both goods and services not available in their own countries are given by trading globally. Let’s take a simple example. If you go into a supermarket and are able to buy Brazilian coffee
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