The adoption of the AASB 8 has encompassed the transformation from a perspective approach to a management approach to segment reporting. Commentators have contended that the approach places favouritism on preparer’s rather than the users‚ in contrast to its predecessor AASB 114. The favouritism is sourced from the discretion that managers are provided with under the AASB 8. The implementation of the management approach under AASB 8 implies that operating segments identified within internal reports
Premium Balance sheet Generally Accepted Accounting Principles Financial statements
THE BALHAM TUBE DISASTER By mid-October 1940 the mêlée of the Blitz was coming to its end‚ but the bombs kept on dropping in Balham. As a retired bus driver my age‚ almost 67‚ all I wanted was to be in my home with my children safe and sound. But this was not the case‚ day-in-day-out I heard abysmal news about how people had died during the blitz. I was really worried for the safety of my family‚ even when I knew there was nothing I could do about it because my 2 older sons were on the battlefield
Premium Family English-language films Mother
time could be extended. 6You have probably noticed that attendance at the gym increases from 4 p.m. to 8 p.m. 7We wish it were possible to accommodate all our customers on their favorite equipment during those hours. 8Although we can’t stretch an hour. 9We would like to make better use of the time between 8 p.m. and 11 p.m. 10With more members coming later‚ we would have less crush from 4 p.m. to 8 p.m. 11To encourage you to stay later‚ security cameras for our parking area are being considered by
Premium Health club Exercise
wuwei: disengagement from worldly affairs‚ simple life Advocated small‚ self-sufficient communities Political implications: served as counterbalance to Confucian activism Legalism The doctrine of practical and efficient statecraft No concern with ethics and morality No concern with the
Free Han Dynasty Confucianism
To make a peanut butter and jelly sandwich you must follow these steps in order. Peanut butter and jelly sandwiches are delicious and can be eaten as a snack or as a meal. Some people have a unique way of making these sandwiches‚ I am going to show readers how to make a peanut butter and jelly sandwich my way. First‚ you must acquire the materials needed for making a peanut butter and jelly sandwich. To get the materials needed you will have to go to the grocery store for most of the materials
Premium Packaging
Chapter 8 Student: ___________________________________________________________________________ 1. The initial response by politicians to the actual and impending changes in the competitive environment of the European energy industry was A. encouragment B. opposition C. to speed integration D. to defeat the EU E. concern over more competition 2. An agreement between countries in a geographic region to reduce tariff and non-tariff barriers to the free flow of goods‚ services‚ and factors of production
Premium European Union International trade
What Is Ethics? Ethics is the part of philosophy that deals with good and evil. Ethics tries to answer questions like: • What actions are good? What actions are evil? • How can we tell the difference? • Are good and evil the same for everyone? • How should we make hard decisions that might help or hurt other people? The Four main studies of ethics are; • Meta-ethics‚ about the theoretical meaning of moral propositions and ethical opinions; • Normative ethics‚ an abstract set of principles
Premium Ethics
[회사 이름 입력] Ethical Decision-Making in Business THE302 Business Ethics Ms. Ariane Lellmann Due Date: 31/May/2012 Student ID: 201212068 2045 words Executive Summary In one of two dilemmas Mr. Owen is facing‚ he decided not to inform the guests about the construction. In narrow view‚ he is responsible for profit maximization for his shareholders. Even though he was not honest to his guests‚ his action is considered as morally right since different situation makes different
Premium Ethics Business ethics
Business Statistics Problem Set # 8 Due Monday December 1st 1. You have data on three variables for college graduates: years of work experience‚ student GPA and monthly salary after graduation in $. You collect data from 6 students. Student Years of Work Experience GPA Monthly Salary ($) 1 3 2.6 3300 2 0 3.4 3600 3 4 3.6 4000 4 1 3.2 3500 5 2 3.5 3900 6 5 2.9 3600 Following are the regression results for the data using Excel. In this problem‚ you will be interpreting the regression results
Premium Statistics
MR. CROOK’S LEGAL DEFENSE CJ 227 Criminal Procedure Unit 8 Explaining Legal Procedure and Defense PRE-ARREST PROCESS • Mr. Crook‚ the following information is provided to you to assist you through your legal process since you have been identified as a suspect to a robbery. • Any information you tell me is confidential by attorney-client privilege. • I will make arrangements for you to turn yourself into local authorities. • Once you have surrendered yourself you will be searched and booked. • During
Premium Jury Jury trial