309 Accounting Standard (AS) 17 (issued 2000) Segment Reporting Contents OBJECTIVE SCOPE DEFINITIONS IDENTIFYING REPORTABLE SEGMENTS Primary and Secondary Segment Reporting Formats Business and Geographical Segments Reportable Segments SEGMENT ACCOUNTING POLICIES DISCLOSURE Primary Reporting Format Secondary Segment Information Illustrative Segment Disclosures Other Disclosures APPENDICES The following Accounting Standards Interpretations (ASIs) relate to AS 17: Revised ASI 20 - Disclosure
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English 101 02-17-2014 Double Standards Do you have a pet peeve? If so‚ what is it? Is it that of people talking on their cell phone while in the checkout line in a grocery store? Or‚ drivers not using their blinkers while changing lanes? Well‚ one of my biggest pet peeves is double standards or hypocrites. It really bothers me when people say one thing and with their actions do the exact opposite. In the book King Leopold’s Ghost‚ there are three characters that display the most hypocrisy
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Globalisation had brought new and common standard for worldwide. The norm‚ consumption attitude‚ believes and personal preference had been made into common. The global process shows fast growing speed make business communication becomes more multicultural. It also leads to complex condition in business. The growing need for cross culture ethic that require more regulations such as equal treatment‚ work safety guarantee and environment friendly policy. Under the globalisation trend‚ economic links
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Ethical Issues 29 January 2014 1. The author of the textbook‚ Barbra Mackinnon‚ cannot come to a specific definition of what exactly ethics is‚ due to the subject being defined by each individuals personal opinion. However‚ a general conclusion can be drawn‚ and that is that we tend to think of ethics as the set of values or principles held by individuals or groups. Another way of accessing the subject is to think of ethics as being the study of various sets of values people may have. This can
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ACAS was formed from the result of Trade Union and Labor Relations Act. In 1974‚ ACAS was called as the Conciliation and Arbitration Service. However‚ it was renamed as the Advisory Conciliation and Arbitration Service in January 1975. Thereafter‚ Acas is made as a statutory body but it is under the terms of the EPA 1975 (Employment Protection Act 1975) (Concannon‚ H.M.G‚ 1978). It is split into 4 areas which are the collective conciliation‚ advisory service‚ individual conciliation and promotion
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Ethical Issue in Business – Pfizer‚ Examined Staci Holt PHL/323 Cassandra Giles Sunday‚ August 1‚ 2010 Ethical Issue in Business - Pfizer‚ Examined Pfizer‚ Inc (Pfizer hereafter) is an international pharmaceutical firm with $45.2 billion in profits in previous years and has an estimated allotment for research and development around $7.9 billion (Pagnattaro‚ 2005). Currently involved in a legal battle originating from allegations that the company unethically pursued clinical trials in an
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Burleson‚ Inc. has established a Code of Conduct for all employees‚ regardless of position‚ that encompasses the following topics in compliance with all laws and mission statement in order to enhance our corporate culture. Our employees will take initiative in educating themselves on our Code and commit to practicing these fundamentals daily to sustain a positive work environment. Should a serious incident arise‚ contrary to the Code of Ethics‚ an investigation will be conducted into the cause
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Dear Future Uhm Hi? Is it awkward? Well any‚ how are you? Are you doing fine? Am I thin already? lol How is it being a Certified Public Accountant in BIR? Is it hard or keribles naman? For sure you’re still a Kpop lover. Am I right or right? I really can’t imagine myself not loving kpop. Swear. Once a fangirl always a fangirl nga diba? So‚ have you seen L.Joe in real life? Because I haven’t #dartsaheart So is he good looking? Oh wait! I already know the answer haha I’ve heard you’re already married
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2.1 Accounting standard-setters have an expectation that the readers of general purpose financial reports have a ‘reasonable knowledge’ of accounting. Specifically‚ the IASB Framework states that ‘users are expected to have a reasonable knowledge of business and economic activities and accounting and a willingness to study the information with reasonable diligence’. Hence‚ there is an expectation that financial statements are not tailored to meet the needs of people who have not‚ in some way‚ studied
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viewing the codes of conduct for each business‚ I noticed that they contained similar rules and regulations. Some of the rules that they all have in common is to have integrity‚ be honest‚ support the environment‚ and to be aware of the government laws. These businesses also have many differences as well. For the first business‚ the Hershey Company mainly focuses on their commitment with their employees‚ consumers‚ marketplace‚ stockholders‚ and the global company. This code of conduct contains good information
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