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
Premium Economics International Financial Reporting Standards Generally Accepted Accounting Principles
Ethnic-Sensitive Social Work Practice Framework vs. Value Orientation/Worldview Framework Changes in world demographics occasioned by globalization and other factors require people to work with people from diverse cultural backgrounds. Failure to understand the importance of these differences could result in misunderstandings and conflicts. In addition‚ the evolving nature of social work requires practitioners to understand people’s view of the world. In most cases‚ the word “culture” is employed
Premium Sociology Culture Psychology
Corporate Governance in Banking: A Conceptual Framework Penny Ciancanelli E-mail: p.ciancanelli@strath.ac.uk And Jose Antonio Reyes Gonzalez E-mail: areyes@eh.quik.co.uk Department of Accounting and Finance Strathclyde University Glasgow‚ G4 0LN Tel: (44) (0) 141 548-3896 Fax: (44) (0) 141 548-3547 This paper can be downloaded from the Social Science Research Network Electronic Paper Collection: http://papers.ssrn.com/paper.taf?abstract_id=253714 Paper submitted for presentation at the
Premium Bank
catholic ethical framework. It is from these elements that the frame work of the Catholic Church is formed and it guides the followers of the belief in their everyday lives and decisions. This framework was developed from the previously stated teaching with the founder of natural law being Aristotle and the papal encyclicals are a constantly growing wealth of knowledge that people can draw from when deciding what to do in a tough ethical situation. Each element of the catholic framework helps make up
Premium Islam Pregnancy
|Sexual Strategies Theory: Summary And Opinion | | | | | |In this paper I will summarize the Theory of Sexual Strategies
Premium Sexual intercourse Fertility Sex
SWK141A MODULE THREE LEARNING ACTIVITY DUE 12/04/13 think about the following three broad practice contexts 1. Remote areas health policy at the national level 1. The practice context is at the macro practice level 2. The practice method in this context would be Social policy 3.The Target population includes people living in remote locations. 4. The practice approach chosen is the radical‚ structural and critical approach due to the focus of social action being on the system‚ and the outcomes
Free Sociology Scientific method Knowledge
TAKE HOME EXAM 1) Applicable Law Why is it important to choose an applicable law in the contract ? It is important to choose an applicable law in the contract in order to avoid the conflict of laws between countries. That’s why is necessary to set a procedure of rules that determines which legal system and which jurisdiction apply to a given dispute. The rules typically apply when a legal dispute has a "foreign" element such as a contract agreed to by parties located in different countries
Premium Force majeure Contract Law
INRODUCTION The purpose of this paper is to review academic literature of the different frameworks/models proposed by different researchers and eventually propose a framework of choice which will help leaders to better manage their Human Capital (HC) and understand how to incorporate HR policies into everyday decision making and long term planning. First we start by defining Strategic Human Resource Management (SHRM). We then look into what purpose it serves in an organisation. Then we look into
Premium Human resource management Management Strategic management
A Strategic Framework for Customer Relationship Management Introduction: This article explores the plethora of literature available on CRM and relationship marketing and emphasizes the need for a single‚ process-based framework that helps in making a comprehensive CRM strategy followed by its successful implementation. The objective is to highlight CRM’s role in enhancing
Premium Customer relationship management Marketing Customer service
ethnicity Rationalization · Religion · Science Secularization · Social networks Social psychology · Stratification Categories · Lists Journals · Sociologists Article index · Outline Major category: Sociology v t e Structural functionalism is a framework for building theory that sees society as a complex system whose parts work together to promote solidarity and stability.[1] This approach looks at society through a macro-level orientation‚ which is a broad focus on the social structures that shape
Premium Sociology