Evaluating Concepts-Based vs. Rules-Based Approaches to Standard Setting INTRODUCTION In its new project on Codification and Simplification‚ the FASB indicates its intent to evaluate the feasibility of issuing concepts-based standards rather than issuing detailed‚ rule-based standards with exceptions and alternatives.[ 1] Related to this project‚ members of the FASB board and staff asked the Financial Accounting Standards Committee of the American Accounting Association (hereafter‚ the Committee)
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tough situations. Among these tribes was the Dakota tribe. The Dakota tribe was primarily out of North and South Dakota ("Lakota‚ Dakota‚ Nakota - The Great Sioux Nation"). There have been many stereotypes placed on the Dakota Indians‚ but most of them are inaccurate ("An Introduction to Dakota Culture and History"). There are seven major Dakota tribes in the Dakota Indian Nation. Each tribe is lead independently by the “itancan”. In the early years of the tribe a male “itancan” was chosen by
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1. Truck Culture of Pakistan: Art in any form is joy to the eyes. In Pakistan there is this great art (known as Truck Art) which has captured the imagination of tourists and art lovers from all over the globe. Its not cheap‚ it’s not easy but a truck owner without a truck art is not acceptable in the Truck Drivers fraternity. 1.1 History of Vehicle Painting in Pakistan The extraordinary tradition of decorating trucks has its roots in the days of the British Raj when craftsmen made glorious
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different types of lease in Bangladesh. In our report‚ we focus on purchase order type of lease conducted by ULC. Generally there are three party involved in a purchase order lease. They are- • The leasing company • The borrower • Vendor In our report‚ these parties are- • United leasing company • Apollo Hospital Ltd • Siemens Therefore‚ here Apollo hospital ltd is the borrower and siemens is the vendor. Now we will discuss the steps of the process of purchase order lease financing according
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highlight the fact that women are becoming mothers later in life and that doing so is adversely affecting their chances of conception. Since the introduction of IVF on the NHS the amount of people having treatment has increased over the years and so have the success rates‚ which have increased with developments in techniques and technology. As women are having children at an older age‚ it will be discussed whether it is necessary and cost effective for the NHS to provide fertility treatment to women
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SR-ht-003 Change Request 3 Huffman Trucking is a large company and has been around since the early 1900’s. When the company started there was one tractor trailer and now the corporation has seen quite an extensive progression throughout the years. With several types of trailers and large employee base the company has spread out and has facilities located all across the country from New Jersey to California. Huffman Trucking Company consulted with another company known as Smith Systems Consulting to
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Case Analysis: Merton Truck Company Linear programming techniques can be used to not only determine the best production mix‚ but also to provide clues and data suggesting ways to improve profits. In 1988‚ Merton Truck Company was searching for ways to increase profits and ultimately its poor financial performance. Options being considered included changing their product mix by either removing or adding a product line‚ or renting capacity. In the following pages‚ the product mix and capacity
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Psalm 40:6-8 [The Voice]‚ reads; Sacrifices and offerings are not what You want‚ but You’ve opened my ears‚ and now I understand. Burnt offerings and sin offerings are not what please You. So I said‚ “See‚ I have come to do Your will‚ as it is inscribed of me in the scroll. I am pleased to live how You want‚ my God. Your law is etched into my heart and my soul.” If we go to the beginning of Psalm 40‚ we see King David starting
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Lease Accounting Practice of Leasing Companies in Bangladesh: A Lessor’s Disclosure Perspective Taslima Nasreen Mosammet Asma Jahan Abstract: As the development process in financial sector proceeds‚ Non-Bank Financial Institutions (NBFIs) became prominent alongside the banking sector. The major business of most NBFIs in Bangladesh is leasing. Lease accounting is a form-driven standard. The Institute of Chartered Accountants of Bangladesh (ICAB) recently adopted a revised accounting standard
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overhead cost. Sum the overhead and direct cost to get the total cost; this will be the total cost of producing a batch of beer label. Therefore‚ we need to divide them up by the bottle per batch in order to know the cost per each bottle for each label. As shown in Exhibit 2‚ I have determined the allocation rate of each cost driver‚ and that will allow me to assign them to different cost pool; base on the activities. Adding up all the number I assigned‚ will give me the overhead cost for each label
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