Introduction…………………………………………………………………………….....1 1.1 Relationship between Holding/parent company- subsidiary………………………….2 2.1 Consolidated Financial Statement…………………………………………………….4 3.1 The concept of Goodwill……………………………………………………………...5 3.1.1 Computation of Goodwill…………………………………………………………...6 3.1.2 Computation of negative Goodwill………………………………………………...7 4.1 The recommendation of the IASB……………………………………………………8 5.1 IFRS 36 Impairment of Assets………………………………………………………..9 6.1 IFRS 38 Intangible Assets…………………………………………………………
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Property Plant and Equipment Carrying amount of the Property‚ Plant and Equipment at reporting date of JB-HiFi According to AASB 116 Property‚ plant and equipment held beyond the normal operating cycle of entity are deemed to be non-current assets. Here’s the extract from the report. [pic] Descriptions: Carrying Amount of PPE is $163‚982‚ 000‚ which is made up of the figure of plant &equipment which is $106‚560‚000 add to the Leasehold improvements which is $57‚422‚000 come out as the total
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The Judgement of Sin in The Scarlet letter Nathaniel Hawthorne’s The Scarlet Letter is an exciting romance novel. Hester Prynne had just committed adultery and is forced to put a scarlet letter A on her chest. She suffers punishment at the hands of the townsfolk‚ her husband‚ and the rules of puritan religion. Hawthorne shows us how people judge quickly when others sin‚ but forget quickly when they do the same. Hawthorne uses imagery to show that there can sometimes be good at the end of a dark
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In "The Scarlet Letter"‚ Nathaniel Hawthorne portrays the hypocrisy of the Puritan society of the seventeenth century with the story of the downfall and redemption of Hester Prynne. The hypocritical Puritan society punishes Hester for committing adultery. However‚ in her own mind‚ she does not see her actions as a sin because she acts out of love. Furthermore‚ she redeems herself by turning her offense into a virtue. Through the tale of Hester Prynne‚ Hawthorne’s moral is that the sin is not in adultery
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2-26-14 English Period 1 The Scarlett Letter and Plato (The Allegory of the Cave) have many questions that can be made. In Plato the prisoners are blinded from reality and only look at one thing‚ which are the shadows displayed on the walls. “Thus they stay in the same place so that there is only one thing for them to look at: whatever they encounter in front of their faces.” (part one) As in for The Scarlett Letter‚ the townspeople can be compared to the prisoners due to the
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Questions 1. Intangible assets; concepts‚ definitions; items comprising intangible assets. 1‚ 2‚ 3‚ 4‚ 5‚ 6‚ 7‚ 8‚ 9‚ 10‚ 11‚ 12‚ 13‚ 14 2. Patents; franchise; organization costs; trade name. 9‚ 10‚ 13‚ 14‚ 25 3. Goodwill. 4. 5. Brief Exercises Exercises Concepts Problems for Analysis 1‚ 2‚ 3‚ 5‚ 6 1‚ 2‚ 3‚ 4 1‚ 2‚ 3 1‚ 2‚ 3‚ 4‚ 5‚ 7‚ 12‚ 13 4‚ 5‚ 6‚ 7‚ 8‚ 9‚ 10‚ 11‚ 13 1‚ 2‚ 3‚ 4‚ 6 1‚ 2 12‚ 13‚ 14‚ 18 6‚ 8 6‚ 12
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addresses Goodwill is 350-20 and the codification that addresses the other intangible assets is 350-30. To continue‚ according to codification 350-20-20 goodwill is‚ “an asset representing the future economic benefits arising from other assets acquired in a business combination or an acquisition by a not-for-profit entity that are not individually identified and separately recognized”. In addition‚ according to codification 350-20-35-1‚ “Goodwill shall not be amortized. Instead‚ goodwill shall be
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Nathaniel Hawthorne‚ author of “The Scarlet Letter” chooses to use a number of different symbols in vital scenes throughout his book. In the story‚ the reader will recognize a number of different images that have much deeper meanings contributing to the plot of the novel. Hawthorne produces a detailed image for the reader and makes the symbols clear in his writing. Symbolism is a major aspect of “The Scarlet Letter”‚ without it‚ the story would not be as highly regarded as it is today. There are
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Scarlet Letter/Crucible Essay The presence of guilt has been felt by all human beings. As guilt grows in a person’s life it eventually begins to have a deteriorating effect on the individual. In both The Scarlet Letter and The Crucible more than one of the characters are experiencing some form of guilt and the effects of the public’s opinion on their own personal sins. Each character’s guilt originates from a different personal problem and with each character’s guilt comes
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The beautifully composed novel The Scarlet Letter by Nathaniel Hawthorne demonstrates the effects of sin through the actions of his characters and circumstances they must bear daily. While living in a world with many complexities the temptation of sin lurks everywhere. Most sins‚ the offences against one’s morals‚ are ordinarily committed to seek pleasure. Similar to that of Hester Prynne along with Reverend Arthur Dimmesdale’s sin: “…this had been a sin of passion‚ not of principle nor even purpose
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