IFRS 13 Fair Value Measurement applies to IFRSs that require or permit fair value measurements or disclosures and provides a single IFRS framework for measuring fair value and requires disclosures about fair value measurement. The Standard defines fair value on the basis of an ’exit price’ notion and uses a ’fair value hierarchy’‚ which results in a market-based‚ rather than entity-specific‚ measurement. IFRS 13 was originally issued in May 2011 and applies to annual periods beginning on or after
Premium Balance sheet Asset Measurement
In a case whose irony is not lost on those involved‚ an article about publishing ethics has been retracted because one of the authors re-used material he’d written for an earlier piece. But the authors and the journal’s editors have turned the episode into a learning opportunity. Here’s the notice for “Ethics and Integrity of the Publishing Process: Myths‚ Facts‚ and a Roadmap‚” published in 2011 by Marshall Schminke and Maureen L. Ambrose: The above article from Management and Organization
Premium Publishing Editing Academic publishing
Hartal: An Extreme Form of Democratic Expression Mohammad Habibur Rahman Hartal in Bangladesh has become a vital feature of the everyday life of the citizens of Bangladesh. Indeed the history of hartals in Bangladesh is quite extensive and is associated with numerous important movements including language movement 1952‚ liberation war and movement against autocratic ruler in 1991. Hence there are many people in our country who believe that hartal is quite justifiable and they are called for appropriate
Premium Law Supreme Court of the United States Crime
Is Lying Wrong? (Or Orderly Dissent) How wrong is it to lie? Take the hypothetical situation where you are in charge of the software for the launch of a rocket that will put a satellite into space. The launch director requires that various people‚ including you and a meteorologist "sign off" on launching the rocket. The weather is very overcast‚ and lightning has been detected in the distance. The meteorologist gives the "OK" to launch the rocket. You‚ however‚ have serious doubts that the
Premium Safety Engineering Control engineering
ERANAD KNOWLEDGE CITY TECHNICAL CAMPUS MANJERI DEPARTMENT OF SCIENCE AND HUMANITIES Mr. Muhammed Shaf i .kk Assistant Professor in Humanities and Communication mkkmshafi@gmail.com +919846383421 Module -1 (10 hrs) PROFESSIONAL ETHICS AND HUMAN VALUES UNIT I – HUMAN VALUES VALUES Values are individual in nature. Values are comprised of personal concepts of responsibility‚ entitlement and respect. Values are shaped by personal experience‚ may change over the span of a lifetime
Premium Ethics Morality
Because the Markkula Center for Applied Ethics often helps people work through moral dilemmas‚ it has developed a method for ethical decision making as a resource for those who are confronting value questions. The approach has a number of steps‚ but the broad categories include recognizing the moral issue‚ evaluating alternative actions from various moral points of view‚ making a decision‚ acting‚ and considering the action in retrospect. This Issues in Ethics shows how our publication is part of the
Premium Ethics Morality Business ethics
[회사 이름 입력] Ethical Decision-Making in Business THE302 Business Ethics Ms. Ariane Lellmann Due Date: 31/May/2012 Student ID: 201212068 2045 words Executive Summary In one of two dilemmas Mr. Owen is facing‚ he decided not to inform the guests about the construction. In narrow view‚ he is responsible for profit maximization for his shareholders. Even though he was not honest to his guests‚ his action is considered as morally right since different situation makes different
Premium Ethics Business ethics
Ethics Week 1 Assignment Choice 2 A married couple‚ both addicted to drugs‚ is unable to care for their infant daughter. She is taken from them by court order and placed in a foster home. The years pass. She comes to regard her foster parents as her real parents. They love her as they would their own daughter. When the child is 9 yrs. old‚ the natural parents‚ rehabilitated from drugs‚ begin court action to regain custody. The case is decided in their favor. The child is returned to them‚ against
Premium Deontological ethics Family Ethics
Rural health problems and measures :- Health is an asset to man and to his community and has come to be regarded as a prerequisite to socio-economic development. India is the second most populous country of the world and has changing socio-political demographic and morbidity patterns that have been drawing global attention in recent years. Despite several growth orientated policies adopted by the government‚ the widening economic‚ regional and gender disparities are posing challenges for the health
Premium Medicine Health care Public health
A. Marketing Issues in Business Ethics: Marketing tobacco and alcohol. Discuss the ethics of marketing tobacco‚ marketing alcohol‚ or both‚ in terms any or all of the following: (1) underage customers‚ (2) target marketing ethnic groups and/or women‚ (3) moving questionable practices that have been abandoned in the United States to markets in developing nations. Discuss the ethics of marketing tobacco in ways that are illegal in the United States (i.e‚ to children during television shows
Premium Business ethics Law Ethics