Lease Accounting Practice of Leasing Companies in Bangladesh: A Lessor’s Disclosure Perspective Taslima Nasreen Mosammet Asma Jahan Abstract: As the development process in financial sector proceeds‚ Non-Bank Financial Institutions (NBFIs) became prominent alongside the banking sector. The major business of most NBFIs in Bangladesh is leasing. Lease accounting is a form-driven standard. The Institute of Chartered Accountants of Bangladesh (ICAB) recently adopted a revised accounting standard
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Corporate Governance Mechanisms and Extent of Disclosure: Evidence from Companies in Nepal Bikash Gajurel‚ Dinesh Pyatha‚ Ganesh Joshi‚ and Jyoti Kafle Uniglobe College Baneshwor‚ Kathmandu Abstract The main purpose of the study is to investigate whether the existence of corporate governance mechanisms is effective in increasing the extent of disclosure amongst public listed companies in Nepal. Dscore index is prepared to collect data for the study. Regression analysis is used to determine
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Introduction: The purpose of this assignment is for you to learn more about the fair value disclosure requirements included in the FASB Accounting Standards Codification (the Codification). You will do so by examining fair value disclosures included in the following filings: * Form 10-Q for Microsoft Corporation (MSFT) for its quarter ended March 31‚ 2012‚ filed with the SEC on April 19‚ 2012 and * Form 10-Q for The Goldman Sachs Group‚ Inc. (GS) for its quarter ended June 30‚ 2012‚ filed
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Evaluating how accuracy and reliability could be improved in investigations and account of how to perform a successful experiment. The term reliability refers to the consistency with which we can confirm the result. The need for accuracy of data should influence the choice of equipment for conducting first hand investigations‚ where data is collected‚ quantified or evaluated‚ reliability refers to the consistency of the information‚ validity refers to whether the measurements you are taking are
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Discuss the qualities that Erik Weihenmayer in “Blindly He Goes…Up” and Uncle Jim in “Versabraille” share in facing their challenges In today’s society nothing seems impossible and every day there are incredible people who are doing incredible things. In the stories “Blindly He Goes Up” by Steve Rushin and “Versabraille” by Bill Schermbrucker‚ both Erik Weihenmayer and uncle Jim are blind‚ but they still manage to accomplish tasks every day. Erik Weihenmayer makes the impossible possible by being
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Abstract This report focuses on ways to improve communication between auditors and external users via audit report. Problems with current audit report are identified and two alternatives are proposed‚ which are: • Short-form audit report • Free-form audit report The report also evaluates these two alternatives respectively and concludes that before any change in relevant legislation and social environment‚ it is feasible for professions to make the report more concise and readable while the introducing
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Gay‚ Lesbian‚ Bisexual Employees Fear Disclosure of Sexual Orientation in the Workplace Vernessa F. Ducre Liberty University In partial fulfillment of the requirements of COUN502 Prof Gho August 20‚ 2010 Abstract The expectation of coming out in the workplace causes great fear of workplace bigotry‚ anxiety‚ loss of advancement opportunities; and a reduced amount of positive consideration by coworkers for lesbian‚ gay‚ or bisexual folks. Studies show that
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war 2.This means that every war improves the quality of life. The aftermath of war societies both winners/losers make our society richer‚safer‚and improved the quality of life. In every aftermath of every war it leads to better quality of life. When the Roman empire had their wars it had always led to mass increase of the quality of life in Rome.Ian Morris says‚ “From Roman conquests to World Wars‚ Morris noticed a pattern: War improved the quality of life for both winner and loser‚ gradually
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Argumentative Has the use of computers improved the quality of life for teenagers? With new technology‚ the ways teens live have dramatically changed since the 70’s‚ 80’s‚ and 90’s. People may argue that computers have negatively affected teen’s lives in ways such as‚ lack of communication skills‚ trouble in school‚ and causing violence from video games. There have been statements going around that teenagers are lacking face-to-face communication skills in result of repeatedly communicating over
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What is organizational commitment and discuss ways of managing it effectively? There are hundreds of articles (Mathieu & Zajac‚ 1990) related to Organizational Commitment and multiple definitions. This paper reviews the different perspectives and examines how multiple views of organisational commitment could be integrated into businesses and what benefits would be achieved for both the employee and employer. There are a number of views on how staff become committed to an organization and variant
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