1| Framework: Help IASB i) development/review IFRSs ii) promote harmo. iii) Auditor: comply? iv) help apply | Recognition if relevant information+faithful representation (free from error,compl, neutral)| Enhancing: Comp. Time. Verif. Unders.| Derecognition: asset=lose control; liability=no longer (part) present obligation Disclosure: comp. vs flexibil; objectives+principals, classifying, aggreg.
IFRS 18: categories + defined subtotals in P/L; requirements to improve (dis)aggregation; new: MPMs-
Conflitti Interni con Riepilogo Globale: Un'Analisi Semplice ma Rivelatrice
Introduzione .
Quando pensiamo ai conflitti, spesso ci vengono in mente guerre dirette tra nazioni, come l'invasione russa dell'Ucraina, che occupano le prime pagine dei giornali e le aperture dei telegiornali. Ma la realtà è più sfumata e complessa: molti dei conflitti attuali si combattono all'interno dei confini di un singolo paese, eppure le loro conseguenze si estendono ben oltre, influenzando il mondo intero. Questa
...Q Explain the term cascading effect with the help of a suitable example. Illustrate how the cascading effect was eliminated by implementing GST.
Cascading effect refers to ‘tax on tax’, where a product is taxed at every stage of the supply chain without allowing credit for the tax paid at the previous stage.
Example before GST:
A manufacturer pays excise duty on goods.
A wholesaler buys it and pays VAT on the total price (which includes excise duty).
This results in double taxation.
How GST...
Here are the main advantages of e-commerce for consumers:
✅ 1. Convenience
Shop anytime, anywhere — 24/7 access.
No need to travel, stand in queues, or carry heavy bags.
✅ 2. Wider Choice
Access to products from different brands, sellers, or even countries.
Easier to compare features and prices across options.
✅ 3. Better Prices and Discounts
Frequent online sales, promo codes, and cashback offers.
Lower prices due to less overhead for sellers.
✅ 4. Easy Price Comparison
Tools and websites
Samuel Beckett's Waiting for Godot is the quintessential play of the Theatre of the Absurd, a dramatic movement that emerged after the World Wars, reflecting widespread disillusionment. The play perfectly embodies the core tenets of this style.Key Absurdist Elements in Waiting for Godot :Perhaps the most striking feature is the lack of plot and action. As the common saying goes, "nothing happens, twice." Vladimir and Estragon simply wait, engaging in repetitive, often pointless conversations. This
O funcionamento das principais instituições da União Europeia — Conselho Europeu, Conselho da União Europeia, Comissão Europeia e Parlamento Europeu — ilustra a natureza híbrida do sistema político europeu, combinando elementos supranacionais e intergovernamentais para garantir um equilíbrio funcional e político no processo de integração.
O Conselho Europeu é a instância política suprema da UE. Composto pelos Chefes de Estado ou de Governo, pelo seu Presidente permanente e pelo
A construção da dimensão externa da União Europeia tem evoluído de forma progressiva e marcada por tensões entre dinâmicas intergovernamentais e supranacionais. Desde o Ato Único Europeu até ao Tratado de Lisboa, os sucessivos tratados de revisão moldaram os instrumentos, os atores e os procedimentos da ação externa da UE, refletindo a ambição crescente da União enquanto ator global, mas também os constrangimentos estruturais do seu modelo institucional híbrido. O Ato Único Europeu
Healthcare Organisations primarily include hospitals and nursing homes. They are established to provide medical services to the public. There may be hospitals run and funded by the Government or local authorities or by any charitable trust. These are generally non-profit seeking organisations. However, hospitals may also be established by private sector organisations. These are profit seeking organisations (and are popularly known as private nursing homes). Since healthcare organisations largely
COMMERCIAL BILL OPERATED
Commercial Bill Market in India – Operation Explained
The Commercial Bill Market in India is a sub-market of the money market, where short-term negotiable instruments called commercial bills (or bills of exchange) are traded. These are used primarily to finance working capital needs of businesses, especially for trade transactions.
How It Operates:
1. Issuance of the Bill (Trade Transaction)
A seller (drawer) sells goods on credit to a buyer (drawee).
To ensure payment, the