Index 1 Introduction to segmental reporting 2 2 Origin of segmental reporting 2 2.1 The fineness-theorem 2 2.2 Market efficiency theory 2 2.3 Agency theory 2 2.4 Accounting theory 3 3 The most important segmental reporting standards 3 3.1 International Accounting Standard 14 (IAS 14) 3 3.1.1 The International Accounting Standards Committee 3 3.1.2 The International Accounting Standards Board 4 3.1.3 IAS 14: Segment reporting 4 3.1.3.1 Objective of IAS 14 (revised) 4 3.1.3.2 Applicability
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intrigues this learner the most is Confidentiality. Confidentiality‚ which is equally important to a client’s right to privacy‚ is at the core of effective therapy; furthermore it is the counselor’s ethical duty to protect private client communication. As has been noted by Corey‚ Corey‚ Corey‚ & Callanan‚ (2014). AMERICAN COUNSELING ASSOCIATION (2014). At the creation and throughout the counseling process‚ counselors inform clients of the limitations of confidentiality and seek to identify situations
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WHY CONFIDENTIALITY IS IMPORTANT? Patients routinely communicate personal information with health care providers. On the off chance that the classifications of this information were not secured‚ trust in the doctor or health care provider relationship would be reduced. Patients would be less inclined to share sensitive information‚ which could adversely affect their care. Confidentiality is integral to the improvement of trust amongst specialists and patients. Patients must have the capacity to expect
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ACC00713 Corporate Reporting Assignment 1 SOUTHERN CROSS UNIVERSITY ASSIGNMENT COVER SHEET For use with online submission of assignments Please complete all of the following details and then make this sheet the first page of each file of your assignment – do not send it as a separate document. Your assignments must be submitted as either Word documents (with .doc extension‚ NOT.docx)‚ text documents with .rtf extension or as .pdf documents. If you wish to submit in any other file format
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Chapter 5 Reporting and Disclosure Discussion Questions 1. Transparent financial reporting means that timely and accurate disclosures are made on all important matters affecting a company’s financial position and performance. It implies openness‚ communication‚ and accountability. Transparent financial reporting protects investors because nothing is hidden from them. Investors can better assess the risks of owning securities when information is truthful and complete. Transparent financial
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Reporting Paper Papa Rydoo ACC541 October 25‚ 2010 School of Business/Leslie Crews Reporting Paper INTERNAL MEMORANDOM To: CEO From: Papa Rydoo Date: October 25‚ 2010 Reference: Postretirement Plans Introduction Acquisition of a company leads to many changes in the company and especially in the area of the retirement benefit plans for our company. It is complicated adjusting to benefits plans but with the required reporting‚ the transition will be smooth. The different types of
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The CIA refers to the triad of three concepts included in the information sharing and communication within and outside the organizations. this CIA is the short term for the Confidentiality‚ integrity and Availability. these three concept are also the three properties of the CIA. the confidentiality is actually related with the fact that any piece of information that is an importance resource of the organization like one of its trade secret or any of the reason behind its competitive advantage should
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importance of investigative reporting comes into play. Investigative reporting is a type of journalism that tries to discover information of public interest that someone is trying to hide (English Definition of "Investigative Journalism"). The topic in which the reporter investigates is solely dependent on their own personal interest‚ or the interest of their editor. These topics could range from government and politics to police negligence. Despite the risks‚ investigative reporting is very valuable to
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Duty of Care Duty of care refers to the obligations and responsibilities that people in authority have for those in their charge. Whether a duty of care is owed depends in part on the position of the person in authority‚ particularly his or her status as an expert with superior knowledge. Proof that a duty of care has been breached generally leads to a court awarding damages to the injured party to compensate for financial loss. Duty of care in child care Obviously people who work in child
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Voting is not only a privilege‚ but it is our civic duty as not only Christians but as Americans to vote. Our government was founded on the idea that it is “of the people‚ by the people‚ and for the people‚” if ‘the people’ do not involve themselves to a certain extent they are not fulfilling their duty. As President Franklin D. Roosevelt said in 1944: “Nobody will ever deprive the American people of the right to vote except the American people themselves and the only way they could do this is by
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