Media convergence is defined as the technological merging of content in different mass media. In the last fifty years the use of media and how we access it has changed dramatically. First off I will start by talking about all the advantages and disadvantages of the different ways that we American’s get our news delivered to us. There are many different ways; newspaper‚ radio‚ television‚ and the World Wide Web. These days the one that seems to be the most popular with millennial generation is
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Summary of Convergence and Divergence Tests for Series TEST nth-term Geometric series p-series Integral SERIES ∑ an CONVERGENCE OR DIVERGENCE Diverges if lim n→∞ an ≠ 0 (i) Converges with sum S = (ii) Diverges if r ≥ 1 1 p COMMENTS Inconclusive if lim n →∞ an = 0 Useful for the comparison tests if the nth term an of a series is similar to arn-1 Useful for the comparison tests if the nth term an of a series is similar to 1/np The function f obtained from an = f ( n ) must be continuous‚ ∑
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Dick’s Sporting Goods IFRS Conversion Introduction Dick’s Sporting Goods is a sporting goods retailer headquartered in Pittsburgh‚ Pennsylvania. Dick’s has 451 stores nationwide and 81 Golf Galaxy stores. Dick’s Sporting Goods was founded by Richard Stack in the early 1960s. This paper is focused on the notes of the consolidated financial statements which are changed from U.S. GAAP to the IFRS standards. Financial Statement Presentation First‚ on the 2011 Annual Report of Dick’s Sporting
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Whatever GAAP or IFRS‚ there are the rules accounts has to be followed. GAAP is an accepted set of rules‚ conventions‚ the standard framework of guidelines and procedures for reporting financial information‚ as defined by the Financial Accounting Standards Board. “It includes the standards‚ conventions‚ and rules accountants follow in recording and summarizing transactions‚ and in the preparation of financial statements” (American Institute of Certified Public Accountants‚ website). GAAP include
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Task 2: Discuss the fear expressed by the chairman of SEC (USA) that there is a possibility of the world moving towards at least three versions of IFRS- namely IASB IFRS‚ EU IFRS and US IFRS. Introduction With the introduction of International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS)‚ the world is one step closer to achieving a global set of accounting standards comprehensible by different users of financial statement worldwide. The benefits of using these
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Porter Gervais Professor Duron 10/21/13 IFRS Rough Draft Ch.20 IFRS vs. GAAP When accounting for pensions and post-retirement benefits‚ IFRS and GAAP have similarities as well as differences. There are two pension plans that are frequently used in accounting for pensions. These two plans are known as‚ defined contribution plan and defined benefit plan. Both GAAP and IFRS separate their pension plans‚ but their accounting for defined benefit plans differ. Another major difference occurs
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prefer the adoption of IFRS principles because of its incompatibility with US Style Corporate Governance‚ its inefficiency compared to GAAP‚ and its inability to improve the present system. I. Introduction A. Current events about the topic (status quo) B. Definition of Generally Accepted Accounting Principles and International Financial Reporting Standards C. Thesis statement II. Body A. Major detail #1: The major difference between IFRS and GAAP is that IFRS requires more discretion
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University of Phoenix Material Media Convergence Worksheet Write 250- to 350-word answers to each of the following questions in the matrix: Questions Answers What is meant by the term media convergence with regard to technology‚ and how has it affected everyday life? Media convergence is a phenomenon involving the interlocking of computing and information technology companies‚ telecommunications networks‚ and content providers from the publishing worlds of newspapers‚ magazines‚ music
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ADOPTION OF IFRS: IT`S BENEFITS AND IMPACTS ON FIRMS AND COUNTRIES AROUND THE WORLD The IASB was established in 2001 and since have assumed the responsibility of the standard setting from its predecessor body‚ the International Accounting Standards Committee (IASC) and began issuing International Financial Reporting Standards (IFRS). IFRS has recently been dominating the regulatory changes in accounting for listed companies around the world. Through the years‚ over 100 countries have adopted IFRS reporting
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ey.com/IFRS Issue 2 / May 2011 IFRS Developments What you need to know • Common requirements now exist between US GAAP and IFRS on how to measure fair value • IFRS 13 does not change when an entity is required to use fair value‚ but rather‚ provides guidance on how to measure the fair value of financial and non-financial assets and liabilities when required or permitted by IFRS • While many of concepts in IFRS 13 are consistent with current practice‚ certain principles‚ such
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