1. How should Smooth Sailings’ mana gement perform the recoverability test for the cruise ship as of December 31‚ 2010? FASB ASC paragraph 360-10-35-23 states that for measuring an impairment loss‚ long-lived assets should be group with other assets and liabilities at the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets and liabilities 2. What assets and liabilities should be included in the “asset group” as defined by ASC 360- 10
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Visual Impaired Definition Blindness is the inability to see from light to dark or just the inability to see at all. In some cases it leads to total loss of vision. Visual impaired is a severe reduction of vision that can’t be fully treated by medical treatment or lenses. Blindness and visual impairment are often used as synonyms‚ in the sports world. The International Blind Sports Association (IBSA) and the U.S. Association for Blind Athletes (USABA) serve persons whose vision varies from
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which the work setting can encourage children ’s and you people ’s positive behaviour‚ they are as follows: 1.Developing positive relationships All children will crave attention from an early age‚ as babies we coo and smile To get attention. This is why it ’s important to build positive relationships from an early age or as soon as possible the reason for this is children need support and attention from us‚ if the relationships are not good the children may feel they can not get positive
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CYP Core 3.1: Understanding child and young person development. By Christopher D Sanders Explain the sequence and rate of each aspect of development from birth – 19 years . There are 5 different aspects which come from the sequence of child development. These are 1) Physical 2) Social 3) Emotional and behaviour l 4) Communication and language 5) Intellectual and cognitive Physical Development 0-3 Years This stage of development is very fast. Baby’s movements
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viewed as a potential remedy for speech-impairment. However‚ healthcare insurance companies are not always accommodating to assistive technologies proliferated in more widely popular platforms. Although TTS had become an integral part of any device with assistive functions‚ its availability in mobile
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IAS 36 Impairment of Assets by Claudia Mezzabotta Dottore commercialista e revisore legale in Milan‚ Italy Member of IASCF SMEIG – London (UK) Member of EFRAG SME WG – Brussels (Belgium) November 5-6‚ 2012 “International Accounting” Course MIM Course UNITN Trento - Italy Objectives of IAS 36 • To ensure that assets do not exceed their recoverable amount • To define how recoverable amount is calculated • To indicate when impairment tests need to be conducted • To prescribe
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Health and Safety in the Child Care Setting: Prevention of Infectious Disease A Curriculum for the Training of Child Care Providers Module 1 Second Edition Health and Safety in the Child Care Setting: Prevention of Infectious Disease A Curriculum for the Training of Child Care Providers Module 1 Second Edition Developed by The California Child Care Health Program 1322 Webster Street‚ Suite 402 • Oakland‚ CA 94612-3218 (510) 839-1195 Funded by a grant from The California Department
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Washington DC Child Support Attorney: The Law Office of Andre L. Batson: Child support is the act of the legal arrangement between a noncustodial parent and the parent who has custody. Child support is financial support paid by the noncustodial parent to the parent who has primary custody. Many factors are considered when setting child support amounts. These can include but aren’t limited to both parents’ financial situations in addition to the following: Whether or not one spouse is requesting alimony
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The first step in supporting people with a sensory impairment appropriately is to identify them. Local authorities should put in place a process to understand the prevalence of sensory loss in their populations to inform commissioning and market shaping functions. They should also have in place systems to record the number of people known to them. In identifying people with sensory impairment it is important to have in mind that: • There is a high prevalence of sensory loss amongst older people
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CHAPTER 11 DEPRECIATION‚ IMPAIRMENTS‚ AND DEPLETION TRUE-FALSE—Conceptual Answer T F T T F F T F F T T F T F T T F T F T No. 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20 Description Nature of depreciation. Nature of depreciation. Depreciation‚ depletion‚ and amortization. Definition of depreciation base. Factors involved in depreciation process. Definition of inadequacy. Objection to straight-line method. Units-of-production approach. Accelerated depreciation
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