Education - Sharing a piece of knowledge
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Leases
SCOPE:
This Standard shall be applied in accounting for all leases other than:
(1) Leases to explore for or use minerals, oil, natural gas and similar non-regenerative resources; and
(2) Licensing agreements for such items as motion picture films, video recordings, plays, manuscripts, patents and copyrights.
However, IAS 17 shall not be applied as the basis of measurement for:
(1) Property held by lessees that is accounted for as investment property (see IAS 40 Investment Property);
(2) Investment property provided by lessor under operating leases (see IAS 40);
(3) Biological assets held by lessees under finance leases (see IAS 41 Agriculture);…. continue reading
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Impairment of assets
Objective and Scope:
- IAS 36 ensures that assets are reported on the statement of financial position at no more than the entity can recover from their use or sale.
- May be an impairment loss—“the amount by which the carrying amount of an asset or a cash-generating unit (CGU) exceeds its recoverable amount”
IAS 36 excludes:
- Inventories
- Assets arising from construction contracts
- Employee benefit asset
- Deferred tax assets
- Financial assets under IAS 39
- Non-current assets or disposal groups held-for-sale
- Investment property, biological assets based on FV measurements….. continue reading
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World Teachers’ Day:
World Teachers’ Day, held annually on October 5th since 1994, commemorates teachers’ organizations worldwide. Its aim is to mobilize support for teachers and to ensure that the needs of future generations will continue to be met by teachers.
According to UNESCO, World Teachers’ Day represents a significant token of the awareness, understanding and appreciation displayed for … Continue reading
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Helena
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Revenue
MAny of us are familiar with the word revenue but generally people do not know what is their revenue and how and when to recognise income from services or sale of goods…
International Accounting Standard 18 : Revenue guide us on how to deal with revenues
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All month long in honor of National Literacy Month, we will be showcasing literacy events that were hosted by City Year teams during the 2011-2012 corps year.
City Year New Orleans volunteered at the Ruby Bridges Book Fair during the Annual New Orleans Children’s Book Festival. The event was established to encourage childhood literacy and celebrate the power of books. Last year was City Year New Orleans’ second year as a partner for the event.
promote education http://educated-pakistan.blogspot.com/
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London Bridges - London Bridges
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Sharing a piece of knowledge. Lets participate !
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Educaion - Sharing a piece of knowledge
From an early age, we’ve been told that education is the key to one’s success in life. Study hard! Get good grades! Go to college! And by making education freely available to all children, we’re giving everyone an equal opportunity to succeed in life. But the path to success and even middle-class existence is no longer so straightforward, if indeed it ever was.
At OAS 2006, a notable conference, the well-known professor and visionary scholar Nicholas Negroponte stated…continue reading
