Impairment accounting – the basics of IAS 36 Impairment of Assets IAS 36 Impairment of Assets (the standard) sets out the requirements to account for and report impairment of most non-financial assets. IAS 36 specifies when an entity needs to perform an impairment test‚ how to perform it‚ the recognition of any impairment losses and the related disclosures. Having said that‚ the application of IAS 36 is wide and its requirements may be open to interpretation. The recent economic uncertainty
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set up and develop the worlds first biotechnology company‚ Genentech (Russo‚ 2003). Since its introduction in the 1970’s the biotechnology industry has exploded‚ revolutionizing science and agricultural as well as pharmaceutical production. In 2011‚ Ernst &Young stated in the US alone there were 1‚870 public and private biotechnology companies‚ their revenues worth over 60 billion US dollars (www.ey.com‚ 2012). To better understand how biotechnology has impacted the world we live in‚ it is good to
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Hanson‚ Carter F. "The Utopian Function of Memory in Lois Lowry’s The Giver." Extrapolation 50.1 (2009): 45. Literature Resource Center. Web. 9 Mar. 2016. “The Utopian Function of Memory” by Carter F. Hanson criticizes the role of memory in the plot and formation of aspects in the Lois Lowry’s “The Giver” like how it can be transferred scientifically by touch and how without it‚ the Utopian world could function smoothly. Hanson means to compare this novel’s setting to be similar to the settings of
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named Herschel Grynszpan who after finding out that his family were getting deported to Poland‚ he went and bought a revolver and some bullets‚ walked inside the German embassy and asked to see a German official‚ he then shot the German official named Ernst Vom
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Furthermore‚ it is in order to strengthen the theme of forbidden love that Sater‚ once again chose to quote Shakespeare. For instance‚ when Wendla learnt that she was pregnant she sang the song ‘’whispering’’ (81)‚ which was a direct reference to Romeo and Juliet. By referring to this play of youthful passion‚ Sater clearly wants to emphasize the forbidden love between Wendla and Melchior. A second example of forbidden love in the play is the incest between Martha and her father. After having admitted
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GLOBAL M&A MARKET REVIEW FINANCIAL RANKINGS 2014 Q4 2014 GLOBAL M&A FINANCIAL ADVISORY RANKINGS CONTENTS 1. Introduction 2. Global Market Commentary 3. Global M&A Activity by Region 5. Global M&A Activity by Industry 7. Global Announced Deals 10. Cross Border Announced Deals 11. Global Private Equity Announced Deals 12. North America Announced Deals 16. Latin America Announced Deals 18. EMEA Announced Deals 29. APAC Announced Deals 37. Disclaimer The Bloomberg M&A Advisory League Tables are the
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a) Which accounting standards or Generally Accepted Accounting Principles (GAAP) are used in preparing the financial statements of the company (International‚ local or US GAAP standards)? Where did you find that information? For our accounting analysis we found the key accounting policies and related them to our identified key success factors. McDonald’s most important factors include consolidation‚ financial statement estimates‚ revenue recognition‚ advertising costs‚ compensation from stocks
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Chapter 2 - Annual Report structure Financial Highlights Chapter 2: Financial Highlights – Question 1 Review the financial highlights of your company’s annual report to the shareholders. Identify net sales or revenues‚ net income‚ basic earnings per share (BEPS)‚ and total assets for the current and preceding years. These are the most common values included in financial highlights. If your company reports something different‚ simply cross out an item here and recap what is reported. SEC Form 10-K
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Sometime after his arrival‚ his voice changed and Bach switched to playing the violin and the harpsichord. Bach was greatly influenced by a local organist named George Bohme. In 1703‚ he landed his first job as a musician at the court of Duke Johann Ernst in Weimar. There he was a
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AP EURO ART MOVEMENTS Overview: Page # • Italian Renaissance (1400s-mid1500s)………….1-2 • Northern Renaissance (1500s-late1600s)…………3 • Mannerism (Mid-Late 1500s)………………………..3-4 • Baroque (1600-1750)…………………………………...4-5 • Rococo (1700s)…………………………………………….5-6 • Neoclassicism (1750-1850)………………………..........6 • Romanticism (1800-1850)…………………………........7 • Realism (1850-1900)…………………………………....7-8 • Impressionism
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