Extension and termination options – initial recognition Extension and termination options – reassessment Purchase options Symmetry between lessee and lessor accounting for options Appendix A – The proposals in the 2013 ED Appendix B – Existing guidance on lease term in IAS 17 and Topic 840 The IASB is the independent standard-setting body of the IFRS Foundation, a not-for-profit corporation promoting the adoption of IFRSs. For more information visit www.ifrs.org The Financial Accounting Standards
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Consequences & Prohibition of Certain Items to Board Planes April 14, 2014 Policy Analysis Two Abstract This paper explores the issue of the Transportation Security Administration (TSA)—the Federal Aviation Administration (FAA), allowing marijuana on planes, medical or not. This paper also addresses the issue of what steps TSA aviation security would follow as a procedure of an individual attempting to or boarding an airplane with marijuana. TSA has a “Prohibited Items” policy that specifically
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social aspect. Quezon-Roxas High School is one of the institutions in Marinduque which provides educational services in the secondary level. Since Quezon-Roxas High School has been using the manual process, the enrolment personnel as well as the guidance counselors’ encountered problems regarding the records of the enrolled students from 1st year to 4th year, since their records are stored in the file cabinet, it is hard for them to search or to fund the students’ records. It is time consuming because
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Accounting Standards Codification® Notice to Constituents (v 4.5) About the Codification FASB Accounting Standards Codification® Notice to Constituents (v 4.5) About the Codification Notice to Constituent version numbers - The Notice to Constituents contains a version number indicating the degree of change within a particular version. Versions ending with ".0" represent substantive changes to the text, whereas versions ending with a number other than zero represent editorial or clerical corrections
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IFRS and US GAAP: similarities and differences IFRS readiness series October 2012 Table of contents The heart of the matter 2 US financial reporting will change significantly within the next several years An in-depth discussion 4 Examining the implications IFRS affects US businesses in multiple ways What this means for your business 6 Anticipate and manage the change What companies can and should do now October 2012 The heart of the matter US financial
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parental guidance, sex education, and positive mass media are more likely to have a premarital pregnancy. As one travels the globe, they will find that industrialized and developing countries have distinctly different rates of teenage pregnancy. In the online article, “Teen Pregnancy on the Rise,” Sipokazi Maposa says that in developed countries, teenage pregnancies are associated with many social issues: lower educational levels, higher rates of poverty, and no strong parental guidance in the teenagers
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.................................................................................................... 7 IMPROVING SPACE USE AND M ANAGEMENT ........................................................................................................ 8 GUIDANCE NOTE A: SUMMARY OF THE NATIONAL AUDIT OFFICE GOOD PRACTICE GUIDELINES
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Sponsoring Organizations (COSO) I would encourage you to go to the web site: http://www.coso.org/aboutus.htm and read more about COSO. * “About Us” gives a history of COSO, some of which is excerpted in the screen shots below. * Under “Guidance” you will find free executive summaries of some of the key studies COSO has done over the years. Click on the headings for “Enterprise Risk Management” “Internal Controls” or “Fraud Deterrence” and then click on “More” after the brief summary to
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was not interested in a long term U.S. nation building operation, planners did not plan for adequate stabilization or peace keeping forces. OPLAN 1003-98 called for 380,000 troops to stabilize the 24,000,000 populace (c2, 53). The civilian policy guidance was that Iraqi institutions along with Iraqi military and police would be coordinated by a small, U.S. task force to rebuild Iraq after Phase III of the operation (c2,
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exemplar development with houses built to high levels of sustainability. The buildings pictured were designed by Gale & Snowden Architects Ltd, who also acted as ecological design consultants for the site. http:/ /www.ecodesign.co.uk Good Practice Guidance: Sustainable Design and Construction The purpose of the planning system is to contribute to the achievement of sustainable development ... ... To achieve sustainable development, economic, social and environmental gains should be sought jointly
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