Implication Creative Writings Samples For Students

Abstract

The current paper covers the financial statement presentation and disclosures. International Accounting Standards (IAS) 27 provides clear guidelines on when an entity has to consolidate its statements with another entity. The paper first identifies the four conditions needed while making presentations and disclosures of consolidated financial statements. One of the conditions is the company is not required but may present the consolidated financial statements if the parent is itself a wholly-owned subsidiary. The consolidated financial statements need to disclose the nature of the relationship between the parent and subsidiary to establish whether it is a direct or indirect relationship. ...

Introduction

Lowell, a city in Massachusetts, USA was drastically transformed by the growth in commerce and industrialization in the 18th century. The development in these sectors brought dissimilar changes in land use, gender structures, the people’s culture and structural composition of society. This paper seeks to explore on the effects of industrialization on these aspects of Lowell city and assess the general implication of the same.

How the development of commerce and industry in Lowell, Massachusetts affected the land use, gender roles, culture, and socioeconomic class

Initially, the growth of commerce and industry in the city largely affected how land came to be used. Notably, land became one of the most valuable assets in Lowell, owing to the demand for ...

Introduction

Technology is an essential aspect in the management of different sectors of any country’s economy. The health care sector is one of the important fields in which requires technology for the execution of various tasks as far as offering health care services is concerned. Technology in the health care sector is applied in areas such as performing x ray scans, the use of laser beams to eliminate cancerous cells amongst other areas. Additionally, technology is applied in this sector when it comes to the storage and retrieval of patient records. In this case an improvised data base system ...