Tuesday, April 21, 2020

Key accounting policies Essay Example

Key accounting policies Essay Fiat group put into practice an interpretation IFRIC 4 as of January 1, 2006. To be very particular about the interpretation it specifies that an arrangement contains a lease if it depends on the use of a particular asset and hand over a right to control the use of that asset. An amendment to IAS 39 titled Financial Instrument Recognition and Measurement to the foreign currency risk of a highly probable permit intragroup forecast transaction to qualify as the hedged element in a cash flow hedge in consolidated financial statements, which was released in 2005. The amendment states that the operation is denominated in a currency which ought to be different from the functional currency of the body which enters to that deal. Moreover the foreign currency risk will have an impact on consolidated financial statements. Another amendment to IAS 39 was issued by ISAB which concerned recognition and measurement to limit the use of the opportunity to determine any financial asset or liability to be measured at accurate value via profit and loss. An alteration under the title Group and Treasury Share Transactions was released on November, 2006. The amendment set ups that share based payment arrangements in which an entity gets services as consideration for its own equity instruments must be accounted for as equity-settled. Fiat group has introduced this interpretation in January, 2006. Reassessment of Embedded Derivatives was released on March 3, 2006. It demands evaluating by an entity if implanted derivative is require to be cut off from the host contract and accounted for a derivative when the body first becomes a party to the deal. The ISAB released the IFRS 8 in 2006, 30 November. We will write a custom essay sample on Key accounting policies specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Key accounting policies specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Key accounting policies specifically for you FOR ONLY $16.38 $13.9/page Hire Writer It is about new standard which requires the information within segment reporting to be based upon the mechanism of the entity that management board uses to decide about operational issues. Disclosure Fiat keeps a continuous contact with the Shareholders. The contact policy is an open communication. A lot of presentations are held regularly to provide crucial events. Furthermore, seminars were introduced in order to extend the information about Fiat group performance. Official website www. fiatgroup. com with an intention to provide historical financial data, real time updates on Fiat stock and periodic publications.

Thursday, April 16, 2020

English Writing Topics to Use in Your Essay

English Writing Topics to Use in Your EssayAre you confused about what English writing topics to use in your essay? You need to have a well-thought out outline of the topics you will be writing about. If you do not know what topics to write about, then here are a few topics that can help you find some writing inspiration.These subjects will all be fairly general in nature. However, they will help you get started on the right track when it comes to writing. We all have topics that we have always wanted to talk about, but which we never thought of when it comes to writing. These subjects might include hobbies, things that our family or friends like to do, or even some interesting information that we learned during college. These subjects can also be as broad as any other subject, such as philosophy, literature, and science.One of the more interesting subjects that many people like to write about is religion. Religion has been a huge part of many people's lives, from the times of Moses to today. Having a topic for your essay on religion can be a great topic because it can touch on many different things. It can range from the Christian religion to Islam, or even to Hinduism and Buddhism. The main point is that you need to be able to give some of the history behind each religion, even if you do not believe in them.Another of the topics that many people write about is news and current events. This can vary depending on where you are going to be writing about. If you are going to be writing about one specific topic, such as politics, you can simply say something like 'My interests include...' and then list a few of your interests. If you are going to be writing about a broader subject, like entertainment or society, you will need to come up with a topic in the form of a question. In this case, you could say something like 'I have always found...' and then list a few of your interests in that area.Another of the most common of writing topics is animals. There are many types of animals that people enjoy watching, including whales, dolphins, and even birds and reptiles. People enjoy seeing how different types of animals interact with each other, and this can be a great topic for your essay, if you think about it in a logical way.Another very popular topic of writing topics is sexuality. This can include a variety of topics, such as dating, love, and relationships. This is a topic that might be a little controversial, so you may want to be sure that you cover it without actually saying something like 'there is no real way to define' or something similar.Religious topics are a very large category of writing topics, both in terms of how many topics there are and how many religions are represented. Writing about religion can be something that many people feel free to talk about, though that is not always the case. For this reason, you should be sure that you stay on topic and avoid things that might be offensive to others. That said, there are many top ics that are quite interesting, and can be topics that can help you write your own essay on religion, or for that matter, many other topics.Keep in mind that it is very important to use good topics for your essay. Knowing what topic is best for your subject can really make the difference between an interesting essay and a dull one.