Harmonisation of accounting standards International accounting harmonisation can be defined as "the process of bringing international Accounting Standards into some sort of agreement so that the financial statements from different countries are prepared according to a common set of principles of measurement and disclosure". Harmonisation means that deviating rules‚ which do not exclude themselves‚ can continue to exist next to each other. That means harmonisation does not focus on the elimination
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Standard Issues: AICPA The American Institute of Certified Public Accountants has created a code of professional conduct that all certified public accountants must follow. This code of conduct lists the responsibilities CPAs have when working with a company ’s financial information. The AICPA also includes information regarding the integrity‚ objectivity‚ independence and due care that CPAs must use when working in the accounting industry. The AICPA offers an ethics course for accountants to refresh
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Many historians today believe that the American Civil War could’ve been avoided. They believed that if better leaders were elected‚ the division between the North and South could have been prevented. The views on democracy from America could have resolved disputes as well. Others say the war could have been avoided‚ but a major conflict was bound to happen. Some of the events that led up to the Civil War include the Mexican-American War‚ the dispute over the 36o30’ line‚ and the Fugitive Slave
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A standard form contract (sometimes referred to as an adhesion contract or boilerplate contract) is a contract between two parties that does not allow for negotiation‚ i.e. take it or leave it. It is often a contract that is entered into between unequal bargaining partners‚ such as when an individual customer is given a contract by the salesperson of a multinational corporation. The customer is in no position to renegotiate the standard terms of the contract and the company ’s representative usually
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Children are born without any sort of knowledge and eagerly look for someone to imitate. That someone is usually their parents. Parents are a child’s first role models. They learn how to behave by seeing what their parents do and follow by example. That is why parents should be aware of what they say and do when they are with their children. By including words like “please” and “thank you” as part of daily life‚ parents teach good manners. Parents who normally put down other people are teaching
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Notes - ISO 9000 Standards ISO 9000 Standards Browse the web sites: http://www.iso.org/iso/home.htm http://www.ansi.org/ http://www.bsi-global.com/ There are three types of quality standards: 1 Product standards. These set safety and functionality requirements for products. 2 Quality Control standards. These lay out the statistical techniques which can be used to make inferences about the proportion of defective products and so on. 3 Quality Assurance standards. These standards talk about the management
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In “ What Should We Worry About‚” Steven D. Levitt and Stephen J. Dubner talk about how humans beings are more afraid of the known instead of being scared of the important risks that are unknown. I understand Levitt and Dubner’s point but I disagree. I do not consider the known risks to be scary. I do fear the unknown‚ things like breast cancer‚ heart disease‚ and any form of viruses that can lead to severe sickness or death. These are things that could cause my loved ones and me great pain and
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In what circumstances should abortion be permitted and why? Abortion is one of the common surgical procedure even where it is legal or not. There are millions of women every year who choose to interrupt the pregnancy because of assorted reasons. There seems that sometimes there are not relevant accounts why some women apply to this and for this reason there should be a nominalization of the circumstances in which abortion is permissible. Mothers should be permitted to apply to abortion in case
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What Should Be Responsible for the “Obesity Crisis”? Nowadays‚ fast food becomes a symbol of America‚ so as obesity. The word obesity became really popular because obesity always goes after the fast food. So‚ you might ask how serious the problem of obesity now in the United States is. Judith Warner gave us a really good answer to this question. In his article Junking Junk Food‚ he states that now we are “at a time when more than two-thirds of American adults are overweight” and approximately “17
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graduated high school‚ I knew that I was not even close to prepared to attend college. In turn‚ I had to ask myself several questions: Should I even go to college? What would I get out of it? Will it really benefit my future? When should I go to college? Do I want to have to pay student loans off for years to come? What college should I go to? What type of degree should I get? Overall‚ these were the core questions I asked myself personally. I decided that instead of going to college right out of high
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