302 Accounting Standard (AS) 16 (issued 2000) Borrowing Costs Contents OBJECTIVE SCOPE DEFINITIONS RECOGNITION Borrowing Costs Eligible for Capitalisation Excess of the Carrying Amount of the Qualifying Asset over Recoverable Amount Commencement of Capitalisation Suspension of Capitalisation Cessation of Capitalisation DISCLOSURE Paragraphs 1-2 3-5 6-22 8-12 13 14-16 17-18 19-22 23 The following Accounting Standards Interpretations (ASIs) relate to AS 16: ASI 1- Substantial Period
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Pantaloons Retail India Limited The Accounting Standards as per their 2011-12 Annual Report are- 1. AS 1: Disclosure of Accounting Policies- * It deals with disclosure of Accounting Principles and policies used for preparation of financial statements of the companies. 2. AS 2: Valuation of Inventories- * It deals with determination of amount of inventory to be shown in financial statements. It is not applicable to shares‚ debentures‚ stock etc. The cost formulae prescribed
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Origin of Standard English Standard English refers to the form of English accepted as a national form by any English speaking country. The history of Standard English is very conveniently split into three parts‚ Old English (450 - 1100 AD)‚ Middle English (1100 - 1500 AD)‚ and Modern English (1500 - present day). Across this period development‚ the English Language has been influenced by many other languages‚ mainly German‚ French‚ Dutch and Latin. In 402 AD three German Tribes: the Angles‚
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find themselves picking up beauty tips form magazines sold at local drug stores. Advertisements of these beauty tips are spread out through ones everyday lives. But are these beauty tips a positive implementation to one’s culture? Are these tips standards of beauty a common and influential routine? Whether one is male or female‚ we are all influenced by our cultural background and surroundings. Some individuals discuss ideas about what is in fashion or simply converse about what is beautiful. On many
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Common Induction Standards (Adult Social Care) Manager’s Guide This workbook has been updated and reviewed with funding from Skills for Care Berkshire‚ led by Berkshire Care Association in partnership with representatives from: Reading Borough Council‚ Royal Borough of Windsor and Maidenhead‚ Wokingham Borough Council‚ Bracknell Forest Council‚ West Berkshire Council and Bracknell & Wokingham College September 2009 TABLE OF CONTENTS Introduction Standard 1 – Understanding The Principles of
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In order to be a licensed APA clinical psychologist a person must know the APA ethical standards and incorporate them into their practice. Even if the person is just a student. There are a total of ten APA ethical standards and they are set in place to protect the client and the psychologist. Resolving ethical issues is an important standard for a psychologist to master. In the human services field‚ ethical issues are bound to happen. In fact‚ they might even occur on daily bases depending on the
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National occupational standards (NOS) assert good practice for support staff‚ providing a concrete framework detailing how the roles and responsibilities of support staff in schools can be undertaken in a competent manner. Furthermore‚ NOS describe the knowledge and understanding that is required in order to be competent in a support role. In addition‚ the NOS are widely used in relation to training and professional development‚ described by the TDA as ‘supporting the learning process in schools
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Evolution of Beauty Standards (1900s-Now) The definition of beauty is a view of perfection as a part of aesthetics‚ culture‚ social psychology‚ philosophy‚ and sociology that is admired by a particular culture. The definition of a standard is an idea used as a model for comparative evaluations. A beauty standard is a popular trend of looks and style that people are expected to be. In the 1900s to the 1910s there was a very unique sense of fashion. The decade’s body image consisted of being fit. Women
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today [that] project an unrealistic and even dangerous standard of feminine beauty that can have a powerful influence on the way women view themselves. From the perspective of the mass media‚ thinness is idealized and expected for women to be considered attractive’” (Serdar 2).The media’s portrayal of gaunt images must cease. To resolve this dispute‚ companies can change the standard of the models
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Professionalism Standards and Ethics Professionalism standards and ethics are a set of guidelines that are followed to promote dignity and respect of clients. As well as to ensure the clients get the best care possible. They affect everyone’s behavior because you can’t react and say things that you might normally say or do in a casual setting. However there are some things that people may say or do that may not exactly be professional‚ but not against ethics. You could come across something
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