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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In respect to the behavioural strand of Paul’s IEP‚ there seems to be no clear improvement (see appendix 1: IEP review). It therefore appears that the strategies that are currently in place are not benefiting the child. This could be because the current strategies are focusing solely on one issue. In light of this it may be necessary
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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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IEP Goals and Objectives Kimberly Miglicco Southeastern University Foundations of Exceptional Student Education ESED 5313 Dr. David Grant January 24‚ 2017 Practice IEP Goals and Objectives EDUC/ESED 5313 Student Name: Susie Smith IEP Date: January 22‚ 2017 Present Level of Performance (PLOP): According to the Woodcock Johnson Achievement test‚ Susie is performing at a 2.5 grade level in math. She has difficulty regrouping in addition and subtraction. She also has trouble with abstract math
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topic you would think special kids are all the same slow and just don’t know how to learn on there own. But after learning about IEP‚ IFSP‚IEE and 504 plan. You learn that not all kids are the sane and there are different programs to put kids in to help them in there journey. Some are the same and some are different but everyone has there own special thing about them. IEP and 504 plan are similar when it comes to the ages they help you from. But a difference is that one collects from the government
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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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My Education For roughly eight years of my life I was classified under having a Individualized Education Program (IEP). From third grade‚ all the way up to the end of my junior year I had been followed from class to class‚ Helped by a teacher from class to class‚ and even made to do more work sometimes. Now don’t misunderstand what i’m saying‚ having an IEP isn’t a bad thing. The IEP is in place for students to succeed such like myself. But finally being able to control my own direction of my education
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Rationale Laura’s IEP team constructed four following goals and objectives: 1) Communication: During small groups and meal times‚ Laura will use 1-2 word utterances‚ spoken and/or signed for a variety of intents (i.e. to request‚ deny‚ label‚ comment‚ state wants/needs‚ and share past experiences) with peers/adults in the classroom. 2) Communication: During small group and learning center times‚ Laura will increase overall intelligibility with peers/adults by producing age-appropriate speech sounds
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developments A comprehensive guide Impairment or Financial reporting disposal of longdevelopments lived assets Revised October 2011 To our clients and other friends ASC 360-10‚ Impairment and Disposal of Long-Lived Assets (ASC 360)‚ provides accounting guidance for impairments of assets that are held for use‚ held for sale and to be disposed of by other means. In one of its more challenging aspects‚ ASC 360-10 requires the use of fair value measurements for impairment of assets that are unique and
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for erroneous reporting will depend on the conditions of acquisition‚ retention‚ and retrieval of information. Given the conditions typical of most misinformation experiments‚ it appears that misinformation acceptance plays a major role‚ memory impairment plays some role‚ and pure guessing plays little or no role. Moreover‚ we argue that misinformation acceptance has not received the appreciation that it deserves as a phenomenon worthy
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