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IAS 16 PPE IAS 16 does not cover biological assets, held for sale, mineral rights and reserves PPE are tangible items held for use in the production or supply of goods and services expected to be used for more than 1 year PPE when: -probable future economic benefits that will flow to entity -cost can be measured reliably spare parts/ replacement parts recognized in inventory and P&L as consumed major parts part of PPE if expected to be used more than 1 year ...

(4) What are the qualitative characteristics of IAS 16 Relevance, Faithful Rep, Comparability, Understandability Qualitative Characteristics of Relevance Revaluation model provides relevant information by showing upto date values indicating what assets are worth. T/F Under the qualitative characteristics of IAS16 - relevance everything in a class should be revaluated T Qualitative Characteristics of Faithful Representation Cost model is more faithful rep than revaluation...

True The objective of this Standard is to prescribe the accounting treatment for property, plant and equipment so that users of the financial statements can discern information about an entity's investment in its property, plant and equipment and the changes in such investment. The principal issues in accounting for property, plant and equipment are the recognition of the assets, the determination of their carrying amounts and the depreciation charges and impairment losses to be recognised in ...

The nurse is caring for a surgical patient, when the family member asks what perioperative nursing means. How should the nurse respond? a. Perioperative nursing occurs in preadmission testing. b. Perioperative nursing occurs primarily in the postanesthesia care unit. c. Perioperative nursing includes activities before, during, and after surgery. d. Perioperative nursing includes activities only during the surgical procedure. ANS: C 2. The nurse is caring for a patient who is sche...

A nurse is caring for a client receiving IV therapy in the left forearm and notices that the site is red, swollen, and warm. Which of the following actions should the nurse perform first? Discontinue the existing IV infusion. -The greatest risk to this client is further injury from the IV infusion or catheter; therefore, the first action the nurse should take is to discontinue the infusion by stopping the fluid flow and removing the catheter. Redness, swelling, and warmth indicate phlebitis. ...

infant mortality rate total number of deaths of children <1 year old / total number of live births x 1000 measurement for access to safe water access to water that is affordable, in sufficient quanitity and availabale without excessive effort and time measurement to health services measured in the number of people per doctor, health worker or hospital DALYs the sum of years of potential life loss due to premature mortality and the years of producive life lost due to d...

Majiang County Prevention relative to treatment (Evaluation: Careful planning and adequate funding of preventative health care = huge improvements in medical standards very quickly and 0 cases of HIV/AIDS. Now a model county, and policy-makers come to learn from its example). Health A state of complete physical, mental and social well-being and not merely the absence of disease or infirmity (definition by The World Health Organisation). The health of a population. The direct co...

Health A state of complete physical, mental and social well-being and not merely the absence of disease or infirmity (definition by The World Health Organisation). The health of a population. The direct consequence of having enough food, a balanced diet and reduced susceptibility to disease (IB). Evaluation of life expectancy as a measure of health. Underestimates the burden of ill-health. Can be affected by a high Infant Mortality Rate. Can be affected by conflict, air pollutio...

2 levels of strategic decisions corporate-level decisions business- Level decisions 3 parts to corporate- level decision corporate strategies organizational structure and control resource allocation 4 parts to business- level decision business strategies resource deployment strategic & tactical moves timing: first mover, second mover, & late mover Rumelt's Four Criteria for Evaluating Strategies Internal consistency external consonance practical ...

2 levels of strategic decisions corporate-level decisions business- Level decisions 3 parts to corporate- level decision corporate strategies organizational structure and control resource allocation 4 parts to business- level decision business strategies resource deployment strategic & tactical moves timing: first mover, second mover, & late mover Rumelt's Four Criteria for Evaluating Strategies Internal consistency external consonance practical ...

Which of the following is correct about the industrial organization (I/O) model? a. The external environment and industry forces determines firm performance. b. Selecting the most attractive industry in which to compete is a strategic prescription of the I/O model. c. The I/O model assumes that resources are highly mobile across firms. d. All of the above. d. All of the above (True/False) Customers are typically considered a capital market stakeholder group a. True b. False b. Fal...

Economics can be defined as the social science that explains the ________. Choices that we make as we cope with scarcity An example of a question that might be explored in microeconomics is to determine The number of workers employed by Intel Scarcity is a situation in which ________ (1) We are unable to satisfy all our wants (A) People must make choices because Of scarcity In every economic system, choices must be made because resources are ________ and our wants...

Kinetic Theory of Gases Gases are made up of tiny particles. - Usually atoms or molecules The particles of a gas are far apart from each other. -The volume of gas particles is insignificant relative to the space between the particles The particles of a gas are in constant motion and collide with each other and the walls of their container. -The collisions are elastic; no K.E. is lost. -Collisions exert a force pressure The particles of a gas do not exert any force on each other exc...

Gases are mostly empty space the total volume of the molecules is negligibly small compared with that of the container to which they are confined Gas molecules are in constant, chaotic motion They collide frequently with one another and with the container walls. Their velocities are constantly changing Collisions are elastic There are no attractive forces that would tend to make molecules stick to one another or to the container walls. Gas pressure is caused by the collis...

Herb An herb is a non-woody, annual/perennial as long as stems form no appreciable wood. The leafy part is used in cooking. These are usually found in temperate zones (Europe and the Mediterranean) Spice A spice is the non-leafy part of the plant used in cooking. It can be the bark, fruit, seeds, or roots. These are usually found in the tropics. Difference Between Herbs and Spices herbs are grown in temperate climates and the leafy parts are used, while spices are grown in tropi...

Plants can be an abundant source of these active constituents, but it depends on the soil in which they grow. Minerals and Trace elements Generally, wild herbs and weeds grow where they can best extract their mineral requirements from the soil. These substances are naturally occurring and potent substances. They can be poisonous when taken in excessive doses. Alkaloids. Generally, alkaloids are unsuitable for use in the home but are widely used in the pharmaceutical industry. Tr...

Herbal usage were used in medieval times for (6) amputations analgesia antiseptics depression pregnancy preparation for burial What is current usage of herbal medications? 1 in 5 (has increased 300%) What is in an herb? any form of plant or plant product root, stem, seeds, etc. How can the plants be sold? raw or as extract Herbal medications can contain what 6 things? fatty acids sterols alkaloids flavonoids glycosides saphanoids Give an exam...

Militarism The belief that ones military is really strong and they think their military could take down anyone else. Strong belief and love in military. Imperialism The belief that a larger stronger county goes and takes over smaller and weaker countries. The stronger countries usually seek something that will play to their advantage when picking their countries to take over. Nationalism The belief that ones country is the best and that their country is right. Take pride in thei...

Allies one side of WW1, included Britain, The U.S., France, Italy, and Russia The Big Four The four most important leaders. They were Vittorio Orlando (Italy), Woodrow Wilson (US), David Lloyd George (Britain), and Clemenceau (France). Big Three The three most powerful countries after WW1, these were the U.S., britain, and France the Central powers in WWI the alliance of Germany, Austria-Hungary, Bulgaria, and the ottoman Empire Clemenceau French premier during W...

The supply chain features a constant flow of.... information, products, and funds SC surplus involves what 2 parts? Customer value and supply chain cost Customer value is... the sum of the supply chain surplus and supply chain cost. The objective of every supply chain is to... maximize the overall value generated Walmart's SC features clusters of stores around distribution centers, which facilitates.. Frequent but inexpensive replenishment at the stores t...