2 Contents Conceptual framework for financial reporting Objectives 2.1 Why a conceptual framework? 2.2 IASB Framework for the Preparation and Presentation of Financial Statements 2.2.1 The objective of financial statements 2.2.2 Stewardship as an objective of financial statements: the current debate 2.2.3 Underlying assumptions 2.2.4 A note on the ‘going concern’ assumption 2.2.5 Qualitative characteristics of financial reporting information 2.2.6 Constraints on financial reporting 2.3 Elements
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Action potential to occur in a neuron. This will be achieved by firstly‚ defining the purpose of neurons in the body along with a description of the components within a neuron and how they enable information to be passed through the cell membrane and on to other neurons. Secondly‚ the resting potential of a neuron will be explored with relation to the concept of selective permeability and the purpose of the Sodium - Potassium pump. Thirdly‚ the molecular basis of the Action Potential will be
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History 2301-SA01 – United States History to 1877 Instructor: 18 July 2011 Pre and Post Reconstruction Period – Politics‚ Economic and Social Effects This research paper is intended to explain in general terms some of the political‚ economics and social effects America dealt with during the Pre and Post Reconstruction Period. During the last years of the Civil War‚ as Union forces moved closer to victory and millions of former slaves became free‚ Americans began to think about
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THE EFFECT OF GLOBALISATION ON THE DEVELOPMENT OF UNDERDEVELOPED1 ECONOMIES By MUSA JEGA IBRAHIM The existing wide disparities between the developed and the underdeveloped economies makes globalisation a tool for stultifying the industrialisation process‚ and by extension‚ retarding the growth and development of underdeveloped economies. Trade liberalisation‚ the cardinal instrument of globalisation ensures that industrialised countries have access to world markets‚ which enhances further
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After meeting with Dr. Loebenberg‚ it came to my attention that my argument to the relationship of piety‚ glory‚ and moral responsibility lacked a conceptual framework. This framework should have addressed the relationship and provided a “backbone” to the argument that would create an effective platform for reasoning. The idea behind the conceptual framework should have been an overarching concept that supported my argument: Glory received by pious mortals and their interactions with their Gods served
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BANKSY ARTIST Banksy is a pseudonymous England-based graffiti artist‚ political activist‚ film director‚ and painter. His satirical street art and subversive epigrams combine dark humor with graffiti done in a distinctive stenciling technique. Such artistic works of political and social commentary have been featured on streets‚ walls‚ and bridges of cities throughout the world. Known for his contempt for the government in labeling graffiti as vandalism‚ Banksy displays his art on public surfaces
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CORPORATE GOVERNANCE – CONCEPTUAL FRAMEWORK INTRODUCTION: The great Indian master of Political Science Kautilya mentioned four functions of a king in his well-known book Arthashastra -1.Raksha or protection‚ 2.Vriddhi or enhancement‚ 3.Palana or maintenance‚ and 4.Yogakshema or wellbeing or safeguard. It is the sacred duty of the state to protect the person and property of its subject to enhance their wealth‚ to maintain them and to safeguard their interest in general. This noble concept
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Initial History and Assessment At 0600 Jennie is brought to the Labor and Delivery triage area by her sister. The client complains of a pounding headache for the last 12 hours unrelieved by acetaminophen (Tylenol)‚ swollen hands and face for 2 days‚ and epigastric pain described as bad heartburn. Her sister tells the nurse‚ "I felt like that when I had toxemia during my pregnancy." Admission assessment by the nurse reveals: today’s weight 182 pounds‚ T 99.1° F‚ P 76‚ R 22‚ BP 138/88‚ 4+ pitting
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Analyze the effects of education on the development of countries Education has had powerful effects on the development in many aspects during the past centuries. This trend‚ has begun to manifest that education is playing a significant role in economics‚ societies and environment around the world. Education can promote economic growth and global movement. It can influence the population in fertility and mortality‚ stimulate the development of the poor segments and promote peace and stability of
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shortage of large-scale battles. Furthermore‚ the director‚ Mark Meily is no stranger to cinematic period pieces‚ having previously directed “Baler.” While much is made of Aguinaldo’s martial prowess‚ little time is given to actual character development‚ with events happening around the supposedly great man. The production was not lacking‚ but the film suffers in the handling of its subject matter; specifically‚ a complete lack of emotion and drama in its interpretation of some of the most
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