Teacher：WEI LIU Student: QIANWEN XU The project: FRA#2 (a)What is the authoritative literature addressing revenue recognition when right of return exists? If a transaction is within the scope of specific authoritative literature that provides revenue recognition guidance‚ that literature should be applied. However‚ in the absence of authoritative literature addressing a specific arrangement or a specific industry‚ the staff will consider the existing authoritative accounting standards as well
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After a 3 year fight in arbitrary courts‚ the Astro versus Lippo Group reaches it’s final stretch for the finish line. A long running legal battle was sought between Astro‚ a international satellite television network company owned by Malaysia big shot Ananda Krishnan and First Media‚ a brand of multifarious owned Lippo Group led by James Riady when the latter failed to pay the USD$250 million to the Malaysian based Company despite by court order on July 2012‚ by High Court Judge Belinda Ang which
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QUESTION 1: Tax (theory) (10 marks) Recall that Deferred Tax Asset and Deferred Tax Liability are accounts that result from the application of AASB112 Income Taxes. Required: (a) Consider the components of the definitions of Assets and Liabilities from the AASB Framework. Discuss whether DTA and DTL meet the definitions of Assets and Liabilities‚ respectively‚ from the AASB Framework. (6 marks) SOLUTION TO QUESTION 1a Asset definition: Arise from past event Expected to provide future economic benefit
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2/26/04 Art History Fra Carnevale’s Presentation of the Virgin in the Temple The Museum of Fine Arts in Boston contains some of the greatest treasures of the Italian Renaissance‚ and not least among these is Presentation of the Virgin in the Temple‚ painted in 1467 by Bartolomeo d. Giovanni Corradini‚ better known as Fra Carnevale. This Urbinian painter and architect produced some of the greatest architectural paintings of the early Renaissance‚ and his techniques expressed an interest in
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arts and the renowned Italian Renaissance artists. Many of the same themes and subject matters were depicted throughout Western Europe. One such subject matter‚ the Annunciation‚ was portrayed by Jan van Eyck‚ a Flemish panel painter‚ as well as‚ Fra Angelico‚ an Italian fresco painter. In short‚ the Annunciation occurred when God sends the angel‚ Gabriel to deliver the message to Mary that she will give birth to his only son. Although both artists had the same understanding of the biblical account
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Books 1-4 Book I Summary: The narrator calls upon the Muse to help him tell the story of Odysseus. We pick up ten years after the fall of Troy in the Trojan War (the subject of The Iliad). In trying to return home‚ Odysseus and his shipmates had numerous adventures‚ but now Odysseus has been left alone on the island of Ogygia for the last eight years‚ captive of the beautiful goddess Kalypso. We are told that Poseidon‚ god of the sea‚ will make Odysseus’ journey home to Ithaka even more difficult
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“Why are we called the United States of America when we‚ as people‚ can’t be united?” This question‚ asked by a local third grader‚ is the question that we all should answer for ourselves. My answer is the Bill of Rights. In March of 1789‚ state conventions gathered to expand the United States Constitution. The preamble states: “As extending the ground of public confidence in the Government‚ (the Bill of Rights) will best ensure the beneficent ends of its institution.” However this is only true if
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Rusty Presendorfer January 12‚ 2007 Summary of a Product analysis Looking carefully at existing products that are similar to the one you are going to design is a very important part of the design process. To learn successfully from existing products you have to look at them with a ’critical eye’. Looking critically at products and asking questions about them is known as product analysis. Analysing graphic products When you analyse a product‚ you should always use the 5WM approach. This
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Gattaca A Film by Andrew Niccol Summary and Analysis Summary Exactly five seconds after he came into the world‚ Vincent Freeman was already considered to be a looser. His first genetic test revealed high probabilities of hyperactivity‚ sight troubles and serious heart diseases‚ a life expectancy of 30 years and 2 months and quite low intellectual faculties. At that time‚ the artificial insemination of test tube babies selected according to their genetic potential had become for many people
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such tools and procedures can effectively manage information in such a way that quality solutions are produced. The confirmed problem for the company is that paper order forms need to be replaced with electronic order forms. The problem analysis presented in this summary is organized as follows: identifying the problem‚ defining criteria‚ goals‚ and objectives‚ and evaluating the effect of the problem. Moreover‚ such initial steps are needed to frame the problem. Often‚ the most difficult aspect of
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