The Value Of Fair Value - 938 Words

The fair value option allow all entities to select and measure eligible items at a fair value at a specified date. The decision involved in whether to elect the fair value option have following conditions. The conditions include that it could be applied instrument by instrument, could be irrevocable which means it cannot be changed and the last condition is applying only to instrument and not to only specified risks, specific cash flows, or portions of that instrument. The fair value option allows business entities to use fair value to measure specific financial assets and financial liabilities in accordance with their own needs and in the initial and subsequent measurement. FASC 825-10-25 One of the main advantages of fair value accounting is that it provides a basis for reporting financial information on a company to provide users with accurate valuation of assets and liabilities. When the assets or liabilities of the price rising or are expected to increase, the company will be the value of the assets or liabilities, to reflect it will get the assets or liabilities, to reflect its assets or will receive payment to lift their responsibilities. On the contrary, the company marked the value of the assets or liabilities, to reflect the market price of any ability decreased. The fair value accounting limited a company, it may be possible to manipulate its net income sometimes. The management, may deliberately arrange some asset sales, for example, the use of gains or losses,Show MoreRelatedFair Value3818 Words   |  16 Pages| Abstract This document is concerned with the relationship between the financial crisis and fair value accounting. Its purpose is to make an understanding of the strengths and limitations of fair value accounting. The report also gives some examples of fair value accounting measures used in several Australian companies. In this report, City Weat Water LTD and JB HI-FI LTD are used to explain that. Introduction With the modern transportation and communication technology development, in the industrialRead MoreFair Value768 Words   |  4 PagesCase analysis: Classification of instruments in fair value hierarchy Instrumental 1 In the case, there was a significant decrease in the volume and activity for the instrument because of (1) significant widening of the bid-ask spreads in the markets and the widening continued throughout Q4 2012 (2) a significant decrease in the volume of trades comparing with historical level in Q4 (3) no recent transactions. According to 820-10-35-54-c, it was reasonable to determine that market is not activeRead MoreFair Value948 Words   |  4 PagesProbability of retention is important because it will have a huge impact on customer value and goodwill impairment. The following table will illustrate how different retention rates can affect goodwill impairment. For the next step, we will ask management for historical customer attrition data or other support to confirm the accuracy of the 75% retention rate assumed. Retention Rate | Customer Relationship value | Goodwill | Goodwill Impairment | 65% | 21 | 27 | 130 | 70% | 24 | 24 | 133 | Read MoreFair Value3868 Words   |  16 PagesExhibit 1 1. (Exhibit 1: Total Product) Between points A and B the marginal product of labor is: A) increasing. B) zero. C) falling. D) infinite. Ans: C Exhibit 2: Total Product and Marginal Product | Labor per Day | Total Products (units per period) | 0 | 0.0 | 1 | 1.0 | 2 | 3.0 | 3 | 7.0 | 4 | 9.0 | 5 | 10.0 | 6 | 10.7 | 7 | 11.0 | 8 | 10.5 | 2. (Exhibit 2: Total Product and Marginal Product) The marginal product of the second worker is: A) 1Read MoreFair Value Hierarchy1283 Words   |  6 PagesMemorandum to: Accounting department of family finance co. from: Daisy subject: fair value hierarchy date: december 15, 2012 Introduction Family Finance Co. (FFC), a publicly traded commercial bank, invests in a variety of securities in order to enhance returns greater than interest paid on bank deposits and other liabilities. The primary investments of FFC are collateralized debt obligation, mortgage-backed securities, auction-rate securities, equity securities in nonpublic companies, interestRead MoreFair Value Accounting2122 Words   |  9 PagesMoving towards Fair Value Accounting In the past, historical cost measures were mainly used for reporting as they are reliable. However, historical cost is only relevant upon acquiring the asset and becomes irrelevant as time passes. On the other hand, fair value-based reporting, which accounts for changes in fair values, can produce balance sheet figures that provide a better reflection of the company’s value. This is also why accounting bodies are moving towards fair value accounting (FVA). OneRead MoreFair Value Measurement2356 Words   |  10 PagesFAIR VALUE MEASUREMENT: IMPLEMENTATION ISSUES AND CHALLENGES (PART 1) (by Tuam Kwok Choon and Ng Kean Kok) INTRODUCTION Since the promulgation of fair value accounting by the International Accounting Standards Board (IASB), the subject matter has been hotly debated by industry players and professionals of the accounting fraternity the world over. Many problems and pitfalls have been highlighted on the mark-to-market premise. For example, David Gwilliam and Richard H.G. Jackson (2008) noted thatRead MoreThe Fair Value Model1477 Words   |  6 PagesThe provision is enforced by opinion 25 that denotes the need to include various aspects such as net income and compensation costs. Through the use of the fair value model, the company is able to have a transparent structure that enhances the commitment of the stakeholders and workers. Therefore, the principles emphasize the pro-forma values and integration of various market performances to reflect in the final financial report. Compliance with the regulations gives the business a wide breadth ofRead MoreIs Fair Value Accounting Really Fair?102 1 Words   |  5 Pages For our project, we wanted to pick the topic, â€Å"Is fair value accounting really fair?† The first part of our presentation was simply explaining what fair value accounting is. This is the amount for which an asset could be exchanged, or a liability settled, between knowledgeable, willing parties in an arm’s length transactions. According to the Financial Accounting Standards Board, the price that would be received to sell an asset or price to transfer a liability in an orderly transaction betweenRead MoreDefining Fair Value Essay1280 Words   |  6 PagesIFRS: Companies may use either historical cost or revalued amount. Revalued amount is fair value at date of revaluation less subsequent accumulated depreciation and impairment losses (Touche, 2009). Canadian and U.S. GAAP use historical cost as the basis of measurement for property, plant and equipment (Touche, 2009). Revaluations are prohibited in both Canadian and U.S. GAAP (Touche, 2009). So what does that me an for companies not sure of what to choose or needs guidance? Even when a particular

Sexual Assault And Sexual Harassment - 1841 Words

Bohmer Parrot (1993) co-authored the â€Å"Campus Sexual Assault Victim’s Bill of Rights Act of 1991.† This act was signed into law in 1992. This book in a continuation of what still needs to be done to prevent sexual assault and sexual harassment on college campuses. This book covers why college institutions handle sexual assault poorly and the consequence of their negligence. To do this subject justice they focus on the following questions: 1. What is the definition of sexual assault? 2. How often, who and where do sexual assaults happen? 3. What is the typical response from college campuses? 4. What are the consequences of the campuses response? 5. What are some possible solutions to sexual assaults in college campuses? This review of Sexual Assault on Campus focus on these questions. Bohmer Parrot (1993) explain how definitions to labels like sexual assault and sexual harassment are used interchangeable on many campuses. There is no universal definition to these labels in college campus across the country. Bohmer Parrot (1993) explain that generally sexual assault is defined as â€Å"all forms of unwanted sexual activity†, deviate sexual intercourse is anal or oral sex, acquaintance rape is rape in which â€Å"the victim and the assailant know each other†, and sexual harassment is â€Å"sexual activity that is related to abuse of power† . The problem, however, lies when college administration uses these terms interchangeably and have only one policy for any sexual misconduct.Show MoreRelatedSexual Assault And Sexual Harassment1251 Words   |  6 Pagesand left, trained to stay there regardless of what may happen. A special bond develops when leaders live their lives following the fundamentals of leadership.†-- SMA Glen E. Morrell Today, sexual assault and sexual harassment continues to occur throughout the Army. The effects of sexual assault and harassment can be psychological, emotional, and/or physical. Some of the effects victims may experience is depression, anxiety, PTSD, or even suicide. Occurrences of these events is harmful to the moraleRead MoreSexual Assault And Sexual Harassment1322 Words   |  6 Pagescombat, many still oppose this decision. Many Combat jobs have very strict requirements, such as physical abilities. There are many concerns of women being able to fulfill these types of requirements. Another big concern is the risk of sexual assault and sexual harassment, many people feel that women in combat jobs are at a higher risk of being subjected to these types of things. The safety of our soldiers whether male or female is a big concern for everybody, no matter their position on this particularRead MoreSexual Assault And Sexual Harassment1873 Words   |  8 Pagesco-authored The Campus Sexual Assault Victim’s Bill of Rights Act of 1991. President George H. W. Bush signed this act was signed into law in 1992. This book in a continuation of what still needs to be done to prevent sexual assault and sexual harassment on college campuses. This book covers why college institutions handle sexual assault poorly and the consequence of their negligence. To do this subject justice they focus on the following questions: 1. What is the definition of sexual assault? 2. How oftenRead MoreSexual Assault And Harassment Incidents Essay1877 Words   |  8 Pageslist of sexual assault and harassment incidents. Now the question is if you report the incident that happened to you, who would you report it to? A student has two options of reporting: to report the incident to the police and go through the judicial system or to go through the school’s trial system. Two terms that often get confused are sexual harassment and sexual assault. The Department of Defense defines sexual harassment as â€Å"a form of sexual discrimination that involves unwelcome sexual advancesRead MoreThe Perception of Sexual Assault Harassment800 Words   |  4 PagesThe Perception of Sexual Assault Harassment Sexual harassment and sexual assault is nothing new to the modern world. Though the aspect of sexual assault and harassment has existed since the dawn of time. Cavemen would club their selected mate and have their way with them. It wasn’t until the early 1980s that it became more pronounced as immoral and derogatory. Though some may say that certain acts, gestures, jokes, songs, or even quote do not fall under anything worth mentioning, it all boils downRead MoreSexual Harassment And Assault Response Prevention1072 Words   |  5 PagesSexual Harassment and Assault Response Prevention (SHARP) Sexual Harassment and Assault Prevention (SHARP) is a going problem in the military and the world. The reason why SHARP is on the increase is that people are starting to report it. When SHARP first appeared in the many military people did not know how to report it. It is important that all soldiers and the civilians know the process how to report SHARP. According to the SHARP guide book Sexual Harassment is â€Å"Sexual Harassment is a form ofRead MoreSexual Harassment : A Type Of Physical Assault2045 Words   |  9 PagesSexual Harassment, a type of physical assault that can happen to any age group and any gender. Sexual Harassment has been around for many years, yet was not classified as a major situation until a couple years back. Sure, women are usually the main target for this type of harassment, but have has been many cases of men and younger boys being sexually harassed too. Sexual harassment does not only affect a person’s emotional development, but the external actions of the victim. Sexual harassment isRead MoreGender, Sexual, And Sexual Harassment And Assault Response And Prevention1997 Words   |  8 PagesOfficers (NCO) Army wide. These challenges include the potential increase in gender discrimination, sexual harassment and sexual assaults. NCOs will have to rely on their ability to implement the Core Leader Competencies (Leads, Develops and Achieves) to ensure the successful integration of women. The greatest challenge will be in developing cohesive teams while ensuring the Army’s Sexual Harassment/Assault Response and Prevention (SHARP) program is successfully implemented. This will require developingRead MoreSexual Harassment And Assault Response Preventative Program1104 Words   |  5 Pages Throughout life there are people and thi ngs that we compare ourselves to. When it comes to my professional career there is a person that I hold as my standard. Nichol Dwyer is a SHARP (Sexual Harassment/Assault Response Preventative Program) advocate on Fort Drum. Her passion and hard work in the Social Work field are an inspiration to me. Nichol knew that she wanted to be a Social Worker as a young child. While all of her friends had dreams to become teachers, doctors and celebrities Nichol alwaysRead MoreImpact of Gender on Reactions to Military Sexual Assault and Harassment700 Words   |  3 PagesMilitary Sexual Assault and Harassment Date of article: February 2014 Author(s): Margret E. Bell, Jessica A. Turchik, Julie A. Karpenko Source (Please attach copy of article): Bell, M., Turchik, J., Karpenko, J. (2014). Impact of Gender on Reactions to Military Sexual Assault and Harassment. Health Social Work, 39(1), 25-33. ARTICLE SUMMARY: Social Workers have a need to advance an understanding of working with veterans especially women affected by the concerns of sexual assault and harassment

The State Of Wyoming Permits - 1420 Words

The state of Wyoming permits the first law in the country granting women over the age 21 the right to vote. Subsequently assembly the Union in 1890s, it turns into the first state to permit women the right to vote in elections, though in 1887, Kansas permitted women to vote in elections. The colonies embrace the English system of property ownership for married women, implication women cannot own assets in their own name or keep a type of profit. By early 1900s, all states will have accepted legislation sculpted after New York’s Married Women’s Property Act (1848), which grants married women the right to keep their own earnings and to own land in their own term. First Women’s Rights Convention was held in 1848. Approximately 300 activists†¦show more content†¦Variances over the 13-15th Amendments and the connection between women’s suffrage and the measure for racial equality split the women’s rights movement between two organizations: The Na tional Woman Suffrage Association and The American Woman Suffrage Association. The adversaries will unite in 1890 to system the National American Women’s Suffrage Association. Women from both parties knew that in order to stay strong and win rights, is to combine and hold hands with each other the whole process without fighting. The Territory of Wyoming passes the first law in the country granting women over age 21 the right to vote. Later joining the Union in 1890, Wyoming becomes the first state to let women the right to vote in all polls, yet in 1887, Kansas let women to vote in municipal elections. Women knew every step to success in their goals is to have a domino effect. One state will start off and every other state will end up granting equal rights to both genders, therefore more support from more women from different states means support overall. A federal law that let female federal workers equal pay and equal work is passed. Even though it was passed, it was leaving out majority of female workers who work for private corporations and or state and local governments until the adoption of the Equal Pay Act in 1963. Many holes where made and sealed but in

Bridging the gulf Essay Example For Students

Bridging the gulf Essay The relationship between a grantmaker and a grantseeker can never be equal. One is the benefactor, the other the supplicant. One holds the purse strings, the other wants to loosen them. But recently, that relationship has become more distancedand sometimes almost adversarial. A recent study of foundation and corporate arts funding commissioned by Grantmakers in the Arts and conducted by the Foundation Center, observed: The relationship between nonprofit arts organizations and the funding sources on which they depend has been the subject of much debate during the past two years, largely as a result of two major developments: a) fiscal and organizational instability faced by the arts groups, and b) political attacks on the content of the artists visual and performing works. The heated nature of the debate has contributed to a general impression that a vast and perhaps unbridgeable gulf has emerged between the artists and their funders, both governmental and philanthropic. While the study ultimately found that there is much agreement, differences did emerge on some issues, and opinion and action often do not seem to mesh. We will write a custom essay on Bridging the gulf specifically for you for only $16.38 $13.9/page Order now There is growing concern throughout the theatre community, for example, that segments of the philanthropic community are reallocating grant dollars to fund special initiatives such as education and community outreach programs, and abandoning support for artistic development, production seasons and infrastructure. The recent controversies surrounding government arts funding may be one reason private foundation and corporate grantmakers are growing more cautious and choosing increasingly to earmark funds for specific projectsespecially projects that have a social service focus. But this trend, coupled with the decline in public funding from federal, state and local sources, could serve to marginalize the arts in philanthropyand some feel it raises the disturbing prospect of the further marginalization of the arts in American society as a whole. Grantmakers and theatres urgently need to enter into a constructive dialogue to explore these issues if the theatre is to survive and flourish. Following are some questions that might begin such a dialogue: * Only a few private funding sources are supporting theatre nationally today. Why have many grantmakers reduced or eliminated their arts funding programs? How can theatres$make a convincing argument for support of the arts? * According to TCGs latest Theatre Facts report (published in the April issue of this magazine), foundation giving to theatres increased an impressive 22 percent in 1993, but closer scrutiny reveals that half of all foundation funds went to just 16 percent of the theatres studied, and 42 percent of the theatres reported declines in 1993 foundation giving. Should there be a more broad-based distribution of funds among theatres? Should more theatres be brought to the funding table even if it means that there is less for everyone? * In the Foundation Center survey, 61 percent of the grantmakers and 93 percent of the grantseekers agreed that unrestricted operating support is the most critical need of arts organizations, yet operating support is increasingly difficult to obtain. What can be done to encourage more funders to consider supporting this basic need? * It appears that many grants are available for special funder-initiated programs, but these programs may not always be organic to a theatres mission. How can theatres avoid the dangers of grant-driven art? How can they resist self-censorship and avoid the will-it-make-a-good-application (or art by guidelines) syndrome? * Currently, many grantmakers emphasize education programs and community outreach services. How can theatres make the case that while education and outreach programs are absolutely integral to their work, these programs can exist only if the theatres central mission and operations are financially viable? How can effective arguments be made for supporting artistic development? .ufa095d0d3a6d3ec6ade4ed272ad9387c , .ufa095d0d3a6d3ec6ade4ed272ad9387c .postImageUrl , .ufa095d0d3a6d3ec6ade4ed272ad9387c .centered-text-area { min-height: 80px; position: relative; } .ufa095d0d3a6d3ec6ade4ed272ad9387c , .ufa095d0d3a6d3ec6ade4ed272ad9387c:hover , .ufa095d0d3a6d3ec6ade4ed272ad9387c:visited , .ufa095d0d3a6d3ec6ade4ed272ad9387c:active { border:0!important; } .ufa095d0d3a6d3ec6ade4ed272ad9387c .clearfix:after { content: ""; display: table; clear: both; } .ufa095d0d3a6d3ec6ade4ed272ad9387c { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .ufa095d0d3a6d3ec6ade4ed272ad9387c:active , .ufa095d0d3a6d3ec6ade4ed272ad9387c:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ufa095d0d3a6d3ec6ade4ed272ad9387c .centered-text-area { width: 100%; position: relative ; } .ufa095d0d3a6d3ec6ade4ed272ad9387c .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ufa095d0d3a6d3ec6ade4ed272ad9387c .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ufa095d0d3a6d3ec6ade4ed272ad9387c .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .ufa095d0d3a6d3ec6ade4ed272ad9387c:hover .ctaButton { background-color: #34495E!important; } .ufa095d0d3a6d3ec6ade4ed272ad9387c .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ufa095d0d3a6d3ec6ade4ed272ad9387c .ufa095d0d3a6d3ec6ade4ed272ad9387c-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ufa095d0d3a6d3ec6ade4ed272ad9387c:after { content: ""; display: block; clear: both; } READ: For nonprofits, budget offers plusses: but endowment reauthorization is still pending Essay* Responding to Americas increasing cultural diversity has become a priority for many funding agencies, as well as for many theatres. Yet there are those who argue that some grantmaking in this area has inadvertently served to divide, rather than bring to-gether, various multicultural and ethnic-specific theatres. How might theatres and grantmakers both be more sensitive to the impact of funding programs that promote cultural diversity? * While grant-seekers hope for grantmakers to be sensitive to their needs, the arts community has little understanding of the policies and directives guiding grantmakers. How can theatres be better informed about what is taking place in foundation and corporate board rooms today? How are grant programs developed? To what extent do funding criteria emphasize artistic quality? The size and scope of audience served? Financial need? * Some foundations and corporations have recently begun placing greater emphasis on evaluation and systems of accountability. Why has this trend come about, and how can theatres be better prepared to fulfill the additional requirements? There is no doubt that the gulf between grantmakers and grantseekers is widening. Our ability to engage in a constructive dialogue with funders without biting the hand that feeds us in the process may well determine the future economic and artistic viability of the nonprofit professional theatre in America. There will be no easy answers, but it is time to contemplate the questions.