from the application of the revised standard that PwC’s Global Accounting Consulting Services has addressed. IFRS 23R is effective for annual periods beginning on or after 1 January 2009 (in the EU‚ subject to EU endorsement). Earlier application is permitted. General scope and definitions The IASB has amended the list of costs that can be included in borrowing costs‚ as part of its 2008 minor improvement project. Will this change anything in practice? The amendment should eliminate inconsistencies
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Zachary Bylykbashi Mr. Ludden English CCP 14 February 2014 Racial Pride over Oppression The Harlem Renaissance was a tough time for the black community. They faced constant oppression and discrimination from the white community. Often times‚ the oppression was very violent. However‚ these dark times opened the door for black artists and writers to express their feelings through their art. One person famous for expressing his feelings during these times through his poems was Claude McKay. McKay believed
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Question Think of a class you’ve taken in the past. What standards of performance did your lecturer establish? How was your actual performance measured? Do you think the standards and methods and measurements were fair? 1 Introduction When the authors flash back on the days when they were very naive and very fresh from their foundation class‚ they actually laughed at themselves. The authors were so scared at the first time because this is the first time they are experiencing college life when
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Childhood Obesity Childhood obesity is a serious medical condition that affects children and adolescents. It occurs when a child is well above the normal weight and height for his/her age. There are many problems associated with childhood obesity‚ and there are also some things we can do to reduce and help prevent this problem. Childhood obesity is troubling because the extra pounds often start children on the path to health problem that were once confined to adults‚ such as diabetes
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Cost reduction Generally defined as the act of cutting costs to improve profitability. Cost reduction‚ should therefore‚ not be confused with cost saving and cost control. Cost saving could be a temporary affair and may be at the cost of quality. Cost reduction implies the retention of essential characteristics and quality of the product and thus it must be confined to permanent and genuine savings in the costs of manufacture‚ administration‚ distribution and selling‚ brought about by elimination
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INTRODUCTION Cost accounting is an important tool in the management of any business firm or organization‚ which includes those in the small scaled industry. In the cause of our research instrument indicated the maintenance of improper and inadequate records coupled with the fact that cost methods used‚ through sometimes effective‚ were unconventional. For a small scale business to approach profit maximization level‚ it must be effective in cost control procedures and appropriate books
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309 Accounting Standard (AS) 17 (issued 2000) Segment Reporting Contents OBJECTIVE SCOPE DEFINITIONS IDENTIFYING REPORTABLE SEGMENTS Primary and Secondary Segment Reporting Formats Business and Geographical Segments Reportable Segments SEGMENT ACCOUNTING POLICIES DISCLOSURE Primary Reporting Format Secondary Segment Information Illustrative Segment Disclosures Other Disclosures APPENDICES The following Accounting Standards Interpretations (ASIs) relate to AS 17: Revised ASI 20 - Disclosure
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Should professional athlete’s be held to higher moral standards? Did you have a favorite athlete growing up? If so‚ did you try to act like them‚ or even try to talk like them? Perhaps you wore their jersey‚ and often were present at every single game they played in. Many children as well as young adults adore an athlete‚ but moreover aspire to resemble them one day. Athletes are role models for children and young adults especially. If they do something that is not acceptable‚ what example will
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------------------------------------------------- ASSIGNMENT ON COST CONTROL AND COST REDUCTION ------------------------------------------------- ------------------------------------------------- ------------------------------------------------- ------------------------------------------------- ------------------------------------------------- ------------------------------------------------- ------------------------------------------------- -------------------------------------------------
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Toma Cubrilo Essay 5 Revised 1. Banks are special Banks play a special role in the economy. They take deposits from firms and individuals and lend these deposits out to investors of all kinds. In short‚ they act as intermediaries and are responsible for channeling savings to investors. But are they really the only institutions capable of doing that? Would it not be possible for people to set up a collective investment fund and then invest these funds in the same way banks invest them? According
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