Fetal Alcohol Syndrome (FAS) Introduction It sounds simple: women who drink excessively while pregnant are at high risk for giving birth to children with birth defects. Therefore‚ to prevent these defects‚ women should stop drinking alcohol during all phases of pregnancy. Alternatively‚ women who drink alcohol should not become pregnant unless and until they can control their drinking. More than 20 years ago‚ when fetal alcohol syndrome (FAS) was first described in the published medical literature
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SUMMARY OF IAS 21 Objective of IAS 21 The objective of IAS 21 is to prescribe how to include foreign currency transactions and foreign operations in the financial statements of an entity and how to translate financial statements into a presentation currency. [IAS 21.1] The principal issues are which exchange rate(s) to use and how to report the effects of changes in exchange rates in the financial statements. [IAS 21.2] Key Definitions [IAS 21.8] Functional currency: the currency of the primary
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Pre-ballot Draft of “Proposed Amendments to IAS 37 Provisions‚ Contingent Liabilities and Contingent Assets and IAS 19 Employee Benefits” Staff contact: Henry Rees‚ +44 20 7246 6466‚ hrees@iasb.org.uk page 1 Exposure Draft of Proposed AMENDMENTS TO IAS 37 PROVISIONS‚ CONTINGENT LIABILITIES AND CONTINGENT ASSETS IAS 19 EMPLOYEE BENEFITS Comment to be received by X MONTH 2004 page 2 Contents Introduction Proposed Amendments to IAS 37 Provisions‚ Contingent Liabilities and
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Math IA IB MATH SL Math IA Introduction: In this task I will consider a set of numbers that are presented in a symmetrical pattern and try to find a general equation to find the elements in the [pic]row. Consider the five rows of number shown below. Figure 1 Lacsap’s Fractions The aim of this task is to find the numerator of the sixth row and to find the general statement for [pic]. Let [pic] be the
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IAS - 1 Presentation of Financial Statements By: http://www.WorldGAAPInfo.com International Accounting Standard No 1 (IAS 1) Presentation of Financial Statements This revised Standard replaces IAS 1 (revised 1997) Presentation of Financial Statements and will apply for annual periods beginning on or after January 1‚ 2005. Earlier application is encouraged. By: http://www.WorldGAAPInfo.com Objective 1. The objective of this Standard is to lay the groundwork for the submission
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Accounting for Derivatives FAS 133 (Financial Accounting Standards Board Statement No. 133‚ Accounting for Derivative Instruments and Hedging Activities) -------------------------------------------------------------------------------- Summary This Statement establishes accounting and reporting standards for derivative instruments‚ including certain derivative instruments embedded in other contracts‚ (collectively referred to as derivatives) and for hedging activities. It requires
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foreign language. So go ahead‚ have your say in this political mess of our country and try to make it a better place.TIPS on IAS From Mr. Vaid of Vaid’s ICS Coaching CenterIt was in 1981 when I had my first encounters with UPSC through the aspirants (for IAS etc.) who sought my help to prepare for certain specific topics in GS and my parent discipline‚ i.e. Anthropology. Today‚ 13 years later‚ through regular interaction with the UPSC experts and students all over India‚ particularly at Delhi‚ Lucknow
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Summary of IAS 39: IAS 39: Financial Instruments: Recognition and Measure was first adopted by European Union for annual periods beginning on or after January 1st 2005. The goal was to provide principles for recognising and measuring financial assets‚ financial liabilities (including derivative financial instruments) and some specific contracts to buy and sell non-financial items. Initial Recognition: Financial asset or financial liability is only recognised on balance sheet when and only when
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IAS 11 International Accounting Standard 11 Construction Contracts In April 2001 the International Accounting Standards Board (IASB) adopted IAS 11 Construction Contracts‚ which had originally been issued by the International Accounting Standards Committee in December 1993. IAS 11 Construction Contracts replaced parts of IAS 11 Accounting for Construction Contracts (issued in March 1979). Other IFRSs have made minor consequential amendments to IAS 11. They include IAS 23 Borrowing Costs (as
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Differences between colonies: Religious: The Pilgrims who settled at Plymouth were "Puritans" vs. Anglicans at Jamestown. Plus‚ Plymouth was founded for religious reasons while Jamestown was founded for economic reasons. Don’t get me wrong--religion was critical for both groups but the Puritans left England because they were religious outcasts while the settlers at Jamestown were there for economic benefit and had investors. Labor: Jamestown was initially settled under martial law and the military
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