Addressing the key issues of financial reporting such as (IFRS foundation, 2011, p.A17) including the objectives of the financial reporting and qualitative characteristics which make the financial statements useful, the Conceptual Framework was initially adopted by IASB in 1989 and subsequently updated in 2010 through a joint project with FASB. As stated in the IASB’s Conceptual Framework, its primary purposes include (IFRS Foundation, 2011, p. A16) providing theoretical underpinnings to IASB in setting future standards as well as in review of existing ones and promoting harmonization of accounting standards through eliminating alternative treatments currently allowed. The importance of ...
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This paper is the result of extensive research, and as such is the original work of the author. Any information that has been borrowed from other authors has been properly cited to avoid plagiarism, which is an academic offense 1.0 Introduction This document will examine the medical condition of binge drinking. It will cover two types of treatment and the health professional involved in the preparations of these treatments. Binge drinking or heavy episodic drinking is defined as blood-alcohol levels [greater than or equal to] 0.08g% in a two hour period. (Diguarde, 2008). It is known to be ...
Critical review of “Differential Effects of Normal Aging on Memory For Odor –Place and Object-Place Associations” and “Inhibitory Control of Memory in Normal Ageing: Dissociation Between Impaired Intentional and Preserved Unintentional Processes”
As medical advances and healthy lifestyle choices allow people to live to longer, age-related changes in memory are of particular interest to researchers. In their article “Differential Effects of Normal Aging on Memory for Odor-Place and Object-Place Associations,” Gilbert et. al. (2008) describes an experimental study that used associative memory tasks to assess the ability of young and aged individuals to remember odor-place and object-place associations. In ...