Soln 1a. The concepts of conservation‚ also known as the concept of prudence is often stated as do not record the future income but record all possible losses. This means an accounting should follow a conservative approach‚ should record lowest possible value for assets and revenue and the highest possible value for liabilities and expenses. According to this principle‚ the principle of ‘anticipate no profit but provide for all probable losses ‘ should
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198 Accounting Standard (AS) 14 (issued 1994) Accounting for Amalgamations Contents INTRODUCTION Definitions EXPLANATION Types of Amalgamations Methods of Accounting for Amalgamations The Pooling of Interests Method The Purchase Method Consideration Treatment of Reserves on Amalgamation Treatment of Goodwill Arising on Amalgamation Balance of Profit and Loss Account Treatment of Reserves Specified in A Scheme of Amalgamation Disclosure Amalgamation after the Balance Sheet Date ACCOUNTING STANDARD
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Technology can be defined as science applied to practical purposes. It is easy to think about the advantages of modern technology‚ but what about its disadvantages? Technology today has made life easier and quicker but also dangerous. Modern technology makes life easier for people. For example‚ microwave ovens cook food easily. Dishwashers wash all dirty dishes and dry them. Moreover TVs‚ personal computers‚ cell phones and the internet have enhanced the welfare and wellbeing of people worldwide
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Modern History Modern history‚ or the modern era‚ describes the historical timeline after the Middle Ages. Modern history can be further broken down into the early modern period and the late modern period after the Great Divergence. Contemporary history describes the span of historic events that are immediately relevant to the present time. The beginning of the modern era started approximately in the 16th century. Many major events
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1 * Germany 2 * Japan 2 Hofstede’s cultural dimensions 2 Accounting Practices predictions 3 Opacity Impacts on Business Investments 4 Limitations in Financial Reports‚ with respect to Ratios and Accounting Practices 4 Conclusion 5 Recommendations 5 Appendix 6 Appendix 1 – Development factors of UK‚ Germany and Japan 7 Appendix 2 – Hofsted’s social dimension model 9 Appendix 3 – Gray’s Accounting Values 9 Appendix 4 – Strength and Weaknesses of Hofstede’s Model 11
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Modern art-kind of art that does not resemble anything; abstract & distorted Modern- means something new One of the things that make modern painting & sculpture hard to grasp is its sheer variety of styles. Some emerge & flourish for a few years & then drop out of fashion‚ to be replaced by another mode. This includes: Realism Impressionism Post-impressionism Neo-impressionism Fauvism Cubism Expressionism Surrealism Futurism Minimalism May 1874‚ a group of young artists held their
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ASSESSMENT 1 Course Name: BSB30112 – Certificate III in Business Subject/module: Advanced Teamwork Part A – Written or Oral Questions 1. I would ensure that relations with customers and clients demonstrate that diversity is valued by my business through: ensuring staff relations with customers and clients; anti-discrimination policies to ensure staff do not discriminate against customers and clients and providing training staff on how to work effectively with diversity. I would also try to create
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Bibliography: * Fundamentals of Cost and Management Accounting. Niemand‚ AA et al. 5th Edition. LexisNexis Butterworth‚ Durban 2004. * Advanced Cost Accounting. Directorate of Distance Education. Maharshi Dayanand University. 2004. * Managerial Finance. 2nd Edition. 2002. * ACCA Study Texts and Handouts. Kaplan Business Analysis. 2008 – 2010. * The Internet
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The Predicament of the “Modern Family” In today’s society the image of the family structure has drastically evolved from the traditional values of the 20th century in order to adapt to the social and economic influences that are shaping the 21st century. The sitcom on ABC‚ “Modern Family” satirizes the issues that families in America face in the 21st century. Compared to the traditions‚ values and beliefs that shaped the traditional family in the 20th century‚ family structures today are tremendously
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rose has its thorn. The same instrument used to make incisions necessary for surgery can also be used to stab someone to death. While the instrument is neutral‚ the way it is utilized determines whether it facilitates life or death. So it is with modern technology. The purpose of technology should be reserved for the advancement of civilization. Technology should help us accomplish life ’s tasks faster; with less error and greater accuracy. In most cases it serves its purpose. For instance‚ when
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