American Greetings Corporation IFRS Implementation Property‚ Plant‚ and Equipment is the largest asset account for American Greetings‚ with a 2011 net balance of $241‚649‚000. American Greetings carries its property‚ plant and equipment at cost. Depreciation and amortization of buildings‚ equipment and fixtures are computed principally by the straight-line method over the useful lives of the various assets. The cost of buildings is depreciated over 40 years; computer hardware and software over
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Relationship between the IFRS and the FASB Hadassah Moore ACC/541 May 14‚ 2013 Instructor: Sonja Wilson Relationship between the IFRS and the FASB The principle of accounting dates backs thousands of years to a time where those in positions of governance wanted to make others aware of their growth and progress. Shift forward‚ and now the principles of accounting have moved towards an interest in investments and creating wealth for all those who hold stock within the company. This has led
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THE ROLE OF AN ACCOUNTANT IN THE IMPLEMENTATION OF IFRS It is often said that an organization without an accountant is not a serious organization as it has no credibility. This is because the accountant is seen as the financial “gatekeeper” whose presence within an establishment underlines a commitment to sound financial principles and good business values. It is known that almost all aspect of human activities have undergone changes globally as a result of improvements in hi-tech Information and
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Free and Direct Discourse in Jane Austen’s‚ Emma Jane Austen is often considered to have one of the most compelling narrative voices in literature. Blurring the line between third and first person‚ Austen often combines the thoughts of the narrator with the feelings and muses of the focalized character. Emma is perhaps her most prominent example of free indirect discourse‚ where the narrator’s voice is often diffused into that of the characters. In the following passage‚ Emma takes on her role
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position at the end of that period - Limited liability companies are required by law to prepare and publish them - IFRS are issued by International Accounting Standards Board (IASB) - IAS 1 Presentation of Financial Statements: requires them to present fairly (representing faithfully the effects of transactions) the financial position and performance of an entity. - departures from IFRS only allowed: extremely rare cases where compliance misleading 2 Purpose and use of financial statements Used
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and resistance to equality by Whites” (Is Racism on the Decline in America?). While there is less direct discrimination occurring in society‚ indirect discrimination still occurs to date. Indirect discrimination refers to “discrimination by means of rules‚ regulations or procedures that may appear to be neutral‚ but which actually discriminate against certain groups of people”. An example of indirect discrimination is a white person
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Similes The simile is a figure of speech that describes something by comparing or establishing its similarity to something else‚ using ‘like’ or ‘as’. This device makes the description more emphatic. Similes are written in the following forms: 1. [subject] [verb] AS [adjective] AS...[noun] The athlete was AS nimble AS a cat. 1. [subject] [verb] LIKE...[noun] This food tastes LIKE garbage. He drives LIKE a maniac. Here are some common examples of similes‚ with their meanings: ...as
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Case Study Analysis Case 11-4 Functional Currency Determination — IFRS 2009: Sparkle Company is a Nigerian diamond mining company. (Nigerian currency is the Naira (NGN).) Sparkle is a joint venture‚ 50 percent owned by Shine and 50 percent owned by Brighten. Both Shine and Brighten are U.S.-based companies with US$ functional currency. This year‚ Sparkle had several transactions with its joint venture owners and outside parties. The details of Sparkle’s transactions are as follows: Loans
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Direct marketing is an interactive marketing system that uses one or more media to effect a measurable response or transaction at any location. Direct marketing‚ especially electronic marketing‚ is showing explosive growth. Direct-mail marketing means sending an offer‚ announcement‚ reminder‚ or other item to an individual consumer. Using highly selective mailing lists‚ direct marketers send out millions of mail pieces each year—letters‚ flyers‚ foldouts‚ and other “salespeople with wings.”
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Direct Instruction Following the many approaches‚ theories‚ and development through cognitive‚ conceptual‚ constructivist styles of teaching‚ the Direct Instruction allows a constant source of inspiration‚ support‚ encouragement‚ and motivation. By starting the education of life applied to myself‚ my family‚ my daily actions in all I do‚ this action applies the appropriate knowledge‚ dispositions‚ and performances in developing diverse approaches to strategies that are constructive‚ consistent
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