chapter 1 Conceptual and regulatory framework Contents Introduction Examination context Topic List 1 Financial statements 2 Purpose and use of financial statements 3 Bases of accounting 4 The IASB Framework 5 International Accounting Standards Committee Foundation (IASCF) 6 International Financial Reporting Standards (IFRS) 7 Inherent limitations of financial statements 8 Not-for-profit entities Summary and Self-test Technical reference
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Sales Promotion Sales promotion is any initiative undertaken by an organisation to promote an increase in sales‚ usage or trial of a product or service Sales promotions are varied. Often they are original and creative. Buy-One-Get-One-Free (BOGOF) - which is an example of a self-liquidating promotion. For example if a loaf of bread is priced at $1‚ and cost 10 cents to manufacture‚ if you sell two for $1‚ you are still in profit - especially if there is a corresponding increase in sales.
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COBIT 3rd Edition ® Framework July 2000 Released by the COBIT Steering Committee and the IT Governance InstituteTM The COBIT Mission: To research‚ develop‚ publicise and promote an authoritative‚ up-to-date‚ international set of generally accepted information technology control objectives for day-to-day use by business managers and auditors. AMERICAN SAMOA ARGENTINA ARMENIA AUSTRALIA AUSTRIA BAHAMAS BAHRAIN BANGLADESH BARBADOS BELGIUM BERMUDA BOLIVIA BOTSWANA BRAZIL BRITISH VIRGIN
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Promotions can broadly be classified into two types – Consumer promotions and Trade promotions Both sales as well as marketing are allotted their respective budgets to carry out promotional activities. While marketing department uses its budget to run ATL and BTL activities‚ it also utilise it to run consumer promos targeted on a specific brand. Sales department on the other hand uses its budget to run trade promotions. Trade promotions may‚ and in fact should‚ vary from outlet to outlet within
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Arthus-Bertrand‚ Y. (scriptwriter). (2009). Home [Documentary]. France EuropaCorp Distribution. Retrieved May 21 2013 from Australian Government Department of the Environment‚ Water‚ Heritage and the Arts. (2010). Sustainability Curriculum Framework. Retrieved from: http://www.environment.gov.au/education/publications/curriculum-framework.html. Bonnett‚ M. (2002). Education for sustainability as a frame of mind. Environmental Education Research‚ 8(1)‚ 9-20. Burch‚ M. (2012). Educating
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Conceptual Framework and Accounting Theory Word account: 2138 Table of content Executive summary………………………………………………………1 1. Introduction……………………………………………………………2 2. Main body……………………………………………………………...3 2.1 The framework of accounting………………………………………………...3 2.1.1 Theoretical level………………………………………………………...4 2.1.2 Fundamental conceptual level…………………………………………..4 2.1.3 Operational levels……………………………………………………….5 2.2 Theory of accounting…………………………………………………………
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500 words case study on GAD using GAD protocol. Introduction: This brief case study outlines the treatment of Generalised Anxiety Disorder (GAD) using a low intensity GAD protocol and a five Areas assessment model. The five areas Cognitive Behavioural Assessment model: The five areas assessment model (Williams 2001a) has been developed as part of an NHS commission to provide a jargon free and accessible model of CBT for use in busy clinical settings. The approach has been found to be acceptable
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Promotion Plan A promotional plan outlines the tools or tactics you can use to accomplish your market objectives. The promotion plan for the run states our intentions and present works towards the progress of the run. It involves creating more awareness of our primary market and the secondary market within it to increase our customers and therefore‚ increase profit. It may include most part of our marketing budget and an accurate estimation of its cost. This may tarnish or upgrade the view of the
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Although there are many frameworks for viewing marriage and family‚ three stand out in their importance. The first is conflict framework. This is important because it explains how although family a unit is; the individual people can have different goals and values. Where there is struggle for power‚ there is also resolution to conflict. The next framework discussed is social exchange. This is important because it can help individuals as well as families seek the cost or rewards in any situation.
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Regulatory Framework – An International Perspective Readers will be aware that all EU companies listed on a regulated market will be required to prepare their consolidated accounts in accordance with endorsed International Accounting Standards from 2005 onwards. The IASB – International Accounting Standards Board‚ (Formerly IASC)‚ issued its Framework for the Preparation and Presentation of Financial Statements in 1989. This is referred to as its conceptual framework. The framework sets out
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