The International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) are undertaking the Conceptual Framework project jointly in order to create a sound foundation for the new accounting standard by revising the existing conceptual framework. The International Accounting Standards Board (IASB) is the dependent standard-setting body of the IFRS foundation. The IASB adopted the FASB in its framework as guidelines for the preparation IFRS that it published in 1989
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My opinion on whether parents should accept responsibility if their children behave badly In my opinion‚ if children behave badly‚ their parents should accept responsibility and also be punished. My reasons are as follows. Firstly‚ children are very young and inexperienced persons. By nature‚ their capability of reasoning hasn’t fully developed yet‚ and thus‚ they are often incapable of drawing a clear distinction between what is socially acceptable and unacceptable. They still need to learn
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Participation in a committed relationship should not dictate whether a person maintains their independence. Each person in the relationship should maintain an equal amount of independence whether it’s making a decision or paying a bill. With that being said‚ it is possible to be in a mutually exclusive and committed relationship and still retain a sense of individuality and independence. Developing and maintaining a healthy relationship there has to be an equal amount of compromise by both parties
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School lunch may not be every students favorite part of the day‚ but lunch can make a big impact on a child. Study shows that‚” a change in lunch can make an effect on the obesity rate”(Walshmedpagetoday). The gov’t should control school lunches to reduce the obesity epidemic and health risks. School Lunch has been around for a long time in fact school lunch was started by President Harry Truman in 1946. School lunch is offered to all students to provide a nutritionally balanced meal everyday
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happening everywhere in Hong Kong‚ for example‚ West Kowloon Cultural District development‚ Kwun Tong redevelopment project‚ etc. However‚ workers and capital involved in the construction industry have been decreasing. In this report‚ we will discuss whether the construction industry is the ‘pillar’ industry in Hong Kong and we disagree with it. Focused industries As proposed by the Government decades ago‚ there are four ‘pillar’ industries in Hong Kong‚ namely‚ financial services‚ trading and logistics
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Are there too many musicals in the West End? (I am writing in support of Michael Billington’s article‚ ‘ This West End Theatre boom is not all good news’ However throughout my article I will analyze the benefits and draw back for the current state of the west end and where it could go in the future.) Throughout this year 2012 the West End has comprised of 42 commercial theatres 32 of these have put on musical productions as opposed to traditional plays (1). Compared to a year ago when the
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INTERNATIONAL STANDARD ON AUDITING 315 IDENTIFYING AND ASSESSING THE RISKS OF MATERIAL MISSTATEMENT THROUGH UNDERSTANDING THE ENTITY AND ITS ENVIRONMENT (Effective for audits of financial statements for periods beginning on or after December 15‚ 2009) CONTENTS Paragraph Introduction Scope of this ISA .................................................................................. 1 Effective Date ....................................................................................... 2
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THE INTERNATIONAL CIVIL AVIATION ORGANIZATION (ICAO) BACKGROUND: In 1910‚ a conference on international air law code‚ attended by representatives of 18 European nations‚ was convened in Paris‚ France. In 1919‚ following World War I‚ the Paris Peace Conference created the International Air Convention to govern aspects of civil aviation. The Convention‚ ratified by 38 nations‚ began the process of creating an International Commission for Air Navigation (ICAN); ICAN established headquarters in Paris
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International Accounting Standards Board Dawn Becker University of Phoenix- ACC440 Mike Raponi September 5‚ 2005 International Accounting Standards Board History "The International Accounting Standards Board (IASB) was preceded by the Board of the International Accounting Standards Committee (IASC)‚ which operated from 1973 until 2001." http://www.lasb.org/about/history.asp . The International Accounting Standards Board (IASB) was founded on April 1‚ 2001. Its role is to encourage companies
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Univ.-Prof. Dr. Herm.-J. Blanke International Organizations Winter 2008/09 W ORKING PAPER 02 Theories of International Organizations (The realist‚ institutionalist and idealist school) The realist school Classical realism (Carr 1964; Morgenthau 1993) starts from the premise that the state is not only the major‚ decisive actor in international politics but also one that is unified and self-contained. Thus‚ in realist analyses of international politics societal actors are left out‚ as are
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