IAS 16 PROPERTY‚ PLANT AND EQUIPMENT HISTORY OF IAS 16 August 1980 Exposure Draft E18 Accounting for Property‚ Plant and Equipment in the Context of the Historical Cost System March 1982 IAS 16 Accounting for Property‚ Plant and Equipment 1 January 1983 Effective date of IAS 16 (1982) May 1992 Exposure Draft E43 Property‚ Plant and Equipment December 1993 IAS 16 Accounting for Property‚ Plant and Equipment (revised as part of the ’Comparability of Financial Statements’ project) 1 January 1995 Effective
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Property and the Concept of ‘Stridhana’ As mentioned earlier there were two schools of law namely Mitakshara school and Dayabhaga school. In both the schools women’s property rights were restricted. Under Mitakshara law male were coparcenaries ie‚ the owners of land. They got this right by birth and not by succession. But the main characteristic of this property was the inalienability. A person who possessed that property cannot dispose it by sale‚ gift or by will. Ownership was just a notion. The
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The Importance of Napoleon the III and the Franco-Prussian War of 1870 France in the 19th century was a country that was in trouble. In the beginning of the century its people were picking up the pieces from overthrowing a powerful and well established monarch. The people had to weather a failed first republic and the Napoleonic Wars. French people then had to deal with a restoration of the monarchy and a return of the power to the Bourgeoisie. Living as a common person in France was no easy
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FALL 2012 ME 305 FLUID MECHANICS I EXPERIMENT 1 MEASUREMENT OF FLUID PROPERTIES PREPARATION: In this course‚ you will conduct the experiments at the Fluid Mechanics Laboratory‚ by yourselves‚ without any help or instruction from the teaching assistants. You must read the lab sheet thoroughly and understand what you are expected to do (and why) for each experiment‚ before coming to the lab. At the end of each experiment‚ you will have to do certain calculations‚ present and plot (when asked)
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American woman during the 1800’s was one of oppression. They were generally stuck in positions that did not allow them to work outside the home. The primary responsibilities of the women were to work inside the home‚ bear children‚ and look after their husbands. Activist such as Anna Julia Cooper and W.E.B Du Bois believed Black women could contribute to the workforce and earn a living outside of the home just as well as a man could. Their philosophies were that Black women should be allowed to educate
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Physical and Chemical Properties Purpose: The Physical and Chemical Properties lab provides the opportunity to investigate the physical and chemical properties of pure chemical substances and analyze the experiment results. Procedure: In the beginning of the experiment‚ I filled two 24-well plates half way with the given chemicals and sucked up these chemicals into their labeled pipets for later use. Following this‚ I performed a number of steps on each of the four test tubes and recorded observations
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CASE 1.3 JAMAICA WATER PROPERTIES Synopsis This case focuses on David Sokol‚ an executive who has made a “name” for himself in recent years within the energy industries. After becoming recognized as a successful “turnaround” agent for troubled companies‚ Sokol was hired in 1992 to serve as the chief operating officer of JWP‚ Inc.‚ a large‚ New York-based conglomerate. At the time‚ JWP had an impressive history of sustained profits and
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PROPERTY‚ PLANT AND EQUIPMENT I. Major Characteristics a. Tangible assets (with physical substance) b. Used in business – production or supply of goods or services‚ for rental purposes‚ and for administrative purposes c. Expected to be used for a period of more than one year Examples Property not subject to depreciation – e.g.‚ land Property subject to depreciation – e.g.‚ building‚ machinery‚ equipment‚ furniture‚ fixtures‚ leasehold improvements II. Initial Recognition a. Should comply with
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intellectual property rights in the digital age. These issues have resulted in various lawsuits‚ creations of laws‚ new definitions‚ and differences of opinion. I plan to elaborate on both sides of this issue and how the digital age has enabled this to become one of the hottest controversial issues in regards to the internet and the digital age. First I would like to go into the history and background of why people are for the protection of intellectual property rights. Intellectual property rights are
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Reaction Paper on Intellectual Property Rights Modern usage of the term Intellectual Property goes back at least as far as centuries back. The history of patents actually sprung not from scientific inventions but rather from royal grants for monopoly privileges. Now we ask‚ what is Intellectual Property and what does it signify? First we define Intellectual Property as creations of the mind such as inventions‚ literary pieces‚ artistic works‚ images‚ trademark names‚ and design. There are two categories
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