302 Accounting Standard (AS) 16 (issued 2000) Borrowing Costs Contents OBJECTIVE SCOPE DEFINITIONS RECOGNITION Borrowing Costs Eligible for Capitalisation Excess of the Carrying Amount of the Qualifying Asset over Recoverable Amount Commencement of Capitalisation Suspension of Capitalisation Cessation of Capitalisation DISCLOSURE Paragraphs 1-2 3-5 6-22 8-12 13 14-16 17-18 19-22 23 The following Accounting Standards Interpretations (ASIs) relate to AS 16: ASI 1- Substantial Period
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Should the Voting age be changed to sixteen? Although some people believe that voting is not of much importance‚ it truly is. It is a privilege in our country to have the right to vote‚ and have some say in what affects our lives every day. Most people don’t see this as a privilege and take advantage by not participating. Therefore‚ most adults over eighteen do not take the time to vote. So‚ what makes us think sixteen year olds will take responsibility and make a change? There are both pros and
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IAS 16‚ Property‚ plant and equipment By Graham Holt Studying this technical article and answering the related questions can count towards your verifiable CPD if you are following the unit route to CPD and the content is relevant to your learning and development needs. One hour of learning equates to one hour of CPD. We ’d suggest that you use this as a guide when allocating yourself CPD units. Property plant and equipment (PPE) are tangible assets that an entity holds for its own use or for
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16 Candles and a Ballot? Throughout the history of America‚ there have been many changes in the voting rights of the people. As “equal rights of all men” changed from the equal rights of rich white men‚ to all white men‚ to men and women the ballot range has gotten larger and larger. It represents all the people of the United States now. Now‚ the argument is about age. Should the voting age be lowered to younger teenagers who claim they are affected by laws that are pass? The voting age
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Hope A. Shelby Shelby 1 Soc 290 Professor Doyle 5 November 2012 Racial patterns in Dating and Marriage Just four decades ago On June 13‚ 1967‚ President Johnson nominated a then United states Solicitor General Thurgood Marshall to be the first African American named to U.S. Supreme Court. Although‚ a mere months earlier Thurgood suffered an indignity that today seems not just outrageous but almost incomprehensible. He and his wife had found their dream house in a Virginia suburb
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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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Dating violence within the United States is not an uncommon topic especially amongst certain ethnicities. In fact‚ the rapid increase of teen dating violence that occurs within the African American community has caught the public’s attention and has become a public health problem (Black et al. 2015). Data from the Center for Disease Control and Prevention has reported that teen dating violence is highest among African American students followed by those of Hispanic heritage. Accordingly‚ 1.6%
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1. TITLE HERE Tessa is a beautiful‚ athletic‚ 12-year-old girl who loves lacrosse. She’s always been an exceptional player‚ consistently performing as the top scorer in every game. Although lately her strategy on the field has changed. Now‚ when she has a chance to score‚ her parents notice she’s passing to a teammate. When asked about her new game plan‚ she comments‚ “I don’t want to upset my friends on the team by always being the one to excel.” Stephanie is in choir at her middle school‚ but
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On March 3rd‚ I went to a play called Boys Will Be Boys in UNI’s Interpreters Theatre. I initially went because a friend of mine was in it and they asked me to attend. I was excited because i’ve only seen plays done by Theatre UNI‚ so it would be a nice change to see a smaller scale production. The theatre is located in Lang Hall. It was a very intimate theatre with little to no staging. The actors had to rely solely on a few props and their ability to act. The play was written by a UNI grad student
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relationship between online dating and mating‚ Couch and Liamputtong (2008) performed a study on the use of the internet to meet sexual partners. It was noted that the internet is the most commonly used tool used to find friends‚ romantic and sexual partners. Participants for this study were found online dating websites‚ such as RSVP‚ Adult Play and Date and Find a Date. For inclusion in the study the potential participant had to have used online dating at one of the online dating websites. The questions
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