The Truth about Direct Cinema: Direct Cinema Filmmakers Are Still Humans Cinema Verité‚ or direct cinema—as it is also called—is a misnomer of sorts. “Verité” literally means “truth” in French‚ but as with other truths‚ the cinematic truth is molded and configured by those who have access to it. In this case‚ those people would be the filmmakers themselves. A direct cinema film proceeds without any formal script and is pieced together in its entirety in the editing studio. That is‚ the
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IFRS 10 VS. IAS 27 1 IFRS 10 - OBJECTIVE To establish principles for the presentation and preparation of consolidated financial statements (CFS) when an entity controls one or more other entities. 2 IFRS 10 – OBJECTIVE(STANDARDS) Requires a parent entity to present CFS Defines the principle of control and establishes control as the basis for consolidation Set out how to apply the principle of control to identify wheteher an investor controls an investee and
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Cost reduction Generally defined as the act of cutting costs to improve profitability. Cost reduction‚ should therefore‚ not be confused with cost saving and cost control. Cost saving could be a temporary affair and may be at the cost of quality. Cost reduction implies the retention of essential characteristics and quality of the product and thus it must be confined to permanent and genuine savings in the costs of manufacture‚ administration‚ distribution and selling‚ brought about by elimination
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The impact of changing from Chinese GAAP to IFRS Name: Si Chen H00121138 Module: Coursework Assessment Abstract In the 21st century‚ economic globalization has become an investible trend. With the rapid growth of economic globalization and the growth of international capital markets‚ international accounting convergence has become an irreversibly realistic issue for countries
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PRINCIPLES OF COST CONTROL 1.1 Introduction Cost is important to all industry. Costs can be divided into two general classes; absolute costs and relative costs. Absolute cost measures the loss in value of assets. Relative cost involves a comparison between the chosen course of action and the course of action that was rejected. This cost of the alternative action - the action not taken - is often called the "opportunity cost". The accountant is primarily concerned with the absolute cost. However‚
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Accounting standards are concerned with the system of measurement and disclosure rules for preparation and presentation of financials statements. They appear with a set of authoritative statements of how particular types of transactions‚ events and other costs should be recognized and reported in the financial statements. Accounting standards are devised to furnish useful information to different users of the financial statements‚ to such as shareholders‚ creditors‚ lenders‚ management‚ investors‚ suppliers
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Q: Is depreciation expense or depreciation cost is fixed cost or variable cost in nature? Fixed costs: Fixed costs are such costs that do not change with the change in activity level within the relevant range. Where relevant range can be defined in terms of time or activity level. Variable costs: Variable costs are such costs that change with the change in activity level . Coming to the question‚ depreciation expense or depreciation cost can either be fixed or variable and this depends on the
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Cost Management or Cost Control In broad sense‚ both the terms have the same meaning. Yet cost management seems to connote broader perspective. Cost control to an un-initiated may mean cutting down the incurrence of cost or expenditure every time or in every situation. In reality it is not always so. In many specific situations‚ many times‚ one has to spend or incur cost in order to gain or make more money. It is in fact like an investment. Cost management sounds better then. Profits Making
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Horizontal direct effect Horizontal direct effect is a legal doctrine developed by the European Court of Justice (ECJ) whereby individuals can rely on the direct effect of provisions in the Treaties‚ which confer individual rights‚ in order to make claims against other private individuals before national courts. By virtue of the doctrine of the ‘direct effect’ of Treaty provisions‚ individuals can rely directly on EC law before their national courts. There is no need for implementation of EC law
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“Direct Access" typically describes patient’s ability to consult with and receive care from physical therapist without the legal necessity of obtaining a referral from another healthcare practitioner (Fosnaught‚ 2002). Having direct access would definitely have a big impact in my current practice in assisted living facility and community based outpatient. It would open up a lot of opportunities for I can see my patients coming to me directly for their neuromusculoskeletal problems without the trouble
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