IAS 36 Impairment of Assets by Claudia Mezzabotta Dottore commercialista e revisore legale in Milan‚ Italy Member of IASCF SMEIG – London (UK) Member of EFRAG SME WG – Brussels (Belgium) November 5-6‚ 2012 “International Accounting” Course MIM Course UNITN Trento - Italy Objectives of IAS 36 • To ensure that assets do not exceed their recoverable amount • To define how recoverable amount is calculated • To indicate when impairment tests need to be conducted • To prescribe
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Atkinson‚ R.C.; Shiffrin‚ R.M. (1968). Chapter: Human memory: A proposed system and its control processes Deese‚ J. Serial Organization in the recall of disconnected items. Psychological reports. 1957‚ 3‚ 577-582 IB Psychology Experiments I give my consent to participate in the IB Psychology experiment about memory run by Vanessa Barthova and Katarina Hlavata on December 13‚ 2012.
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Starring Laurence Fishburne‚ Olive Parker’s 1995 rendition of the romantic‚ tragedy Othello‚ is an accurate yet dramatic portrayal of William Shakespeare’s acclaimed masterpiece‚ “Othello.” Olive Parker artistically employs the use of cinematography‚ lighting manipulation‚ and sound effects at necessary scenes‚ which lends a breath of life to a classic play. According to the critic Rita Kempley in the Washington Post‚ “this adaption of Othello allows us to judge for ourselves whether the Moor loved
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Practice Test Economics 01 Midterm 2 Fall 2013 Professor K.C. Fung Multiple Choice: Choose the best answer 1. Suppose price of baguette is $1 and price of sushi is $5‚ then to maximize total utility‚ a rational consumer should consume until: a) the marginal utility of baguette divided by the marginal utility of sushi is 1 b) the marginal utility of baguette divided by the marginal utility of sushi is 5 c) the marginal utility of baguette divided by the marginal
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Name: Raquel Ramdhan Subject: Communication Studies Teacher: Ms. Tudor Theme of portfolio: Teenage Pregnancy Sub-theme of portfolio: Negative impacts of teenage pregnancy on education INTRODUCTION The theme I have selected for my portfolio is ‘Teenage Pregnancy.’ According to the United Nations International Children’s Emergency Fund‚ “Teenage pregnancy can be defined as a teenage girl within the
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Name: Đặng Thị Minh Huệ Roll number: SB01003 Class: SB705 Individual assignment Topic 1:. Identify and evaluate your personalities by using the Big Five Model (use a free online website). Write a paper providing your thoughts on the results and explain how the results can help you in personal and professional development. I/ Introduction 1. Why do I choose this topic? The reason why I choose this topic is I am curious about how Big Five evaluates people’s personalities
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Question - An analysis of how the religious rivalry and the fight over Kashmir caused the first Kashmir war of 1947. Part A- Investigation outline In this investigation I am going to analyze how the religious rivalry and fighting over Kashmir caused the first Kashmir war of 1947. I am going to look at how religious rivalry between Hindus and Muslims had built up prior 1947 in Kashmir and how it continued which consequently lead to a the first Kashmir war of 1947. In this investigation I will also
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Summary of IAS 18 Objective of IAS 18 The objective of IAS 18 is to prescribe the accounting treatment for revenue arising from certain types of transactions and events. Key Definition Revenue: the gross inflow of economic benefits (cash‚ receivables‚ other assets) arising from the ordinary operating activities of an entity (such as sales of goods‚ sales of services‚ interest‚ royalties‚ and dividends). [IAS 18.7] Measurement of Revenue Revenue should be measured at the fair value of the consideration
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Why do professionals prefer IAS A new subject has attracted legislators‚ thinkers‚ journalists and one could say the economists as well. Why should not we ban the entry of professionally qualified personnel into the IAS or IPS Services ? Some have argued that government spends‚ directly or indirectly‚ a lot of money on the education of an Engineer or a Doctor and in case these professionals join general services like IAS or IPS the hard spent government money goes into the gutter. Good some thinking
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Executive Summary The core objective of this report is to analyse the key strategies of the three multinational companies; Nintendo‚ Dell and Starbucks. The key strategies recognised were mainly‚ innovation‚ expansion‚ and introduction of new products‚ lowering of markets‚ use of better technology and the like. Further‚ Nintendo‚ Dell and Starbucks enjoyed the first mover advantage. They gained consumer trust and evolved as successful multinational companies. Moreover‚ Nintendo indulged in advanced
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