A Brief Note On Middle School - Hard Of Hearing Essay

Deaf Culture Response Paper Testimonial #1 (Jabrina – Middle School – Hard-of-Hearing) Summary Jabrina is a middle school student who is hard-of-hearing. She attends a private school and lives in the dorm. Jabrina states that she feels more independent at her private school verses attending a public school. Her plans for the future include attending college and pursuing a degree in the field of fashion design. The advice she gives to other hard-of-hearing students is to have confidence in yourself and respect other people. The two specific challenges Jabrina mentioned were the drive-through at fast food restaurants and meeting new people. She states the challenge with meeting new people is it is hard for her to understand them, especially if they do not know sign language. Jabrina addresses the issue of communicating with new people by using an interpreter, writing or typing out messages, and texting. Her favorite method is texting due to it is faster to send a message back and forth. Personal Response Jabrina appears to have a wonderful spirit and attitude towards the challenges of being hard-of-hearing. She seems to be coping well with her challenges by using technology, sign language, and interpreters. In addition, Jabrina keeps a full time schedule at school, along with social activities after school. In my previous employment, I encountered two students who were both hard-of-hearing. They each used lip reading as their main method of communicating along withShow MoreRelatedThe Atkinson And Shiffrin Human Memory Model From Stimuli956 Words   |  4 Pagesretrieval. Memory is an important asset. Remembering that first date, the scores of the last Super Bowl Game, or the words to a favorite song, bring back precious moments from the past. 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Inferences in International Accounting

Question: Discuss about the case study of Inferences in International Accounting. Answer: Introduction: Tesco is one of the leading retail entities based in UK, England. Besides the organization is one of the biggest grocery retailers throughout the world. The brand is operating in a number of products and service lines. The brand has been operating in a number of products and service and has retail stores situated throughout the world. The brand has gained worldwide reputation and goodwill and has developed a loyal base of customers in the global market. Tesco has been one of the leading retail entities and has been able to achieve continuous growth. Tarca et al (2013) mentioned that the brand is listed in the London Stock exchange and is a part of the FTSE 100 index. National Reporting and Regulatory Environment Tesco operates within the accounting standard of UK. Florou (2013) mentioned that The ICAEW has been developing the standards and the guidelines within which the business enterprises based in UK prepare their financial statements. Tesco s has been using the operational policies of the business enterprise in stating the business policies of the enterprise. As such, Tesco has been preparing fair and transparent financial reporting statements to give a fair account of the transparent statements prepared in the business enterprise. Barth and Israeli (2013) mentioned that ICAEW ensures strict accounting standards to ensure that that there are e no financial discrepancies hampering the operational processes of the business entity. In addition, it prepares the auditing rules and the procedures that identify the errors in the operational procedures in the organization. The regulatory environment in the organization shall facilitate the operational processes of the business environment. Florou and Pope (2012) mentioned that Tesco has been operating under the financial guidelines of the business environment. Besides this, Tesco needs to reveal every aspect of the financial information prepared under the year-ended financial statements of the organization. The primary focus is to produce authentic financial reports as per the needs and the wants of the business entity. It seeks to develop a constant source of financial information to the business entity to enhance the financial policies taken by the business entity. Specific Accounting Items The specific accounting items that can be chosen are the sales revenue and the direct a taxes paid in a particular financial year. As such, it can be said that these two items have been an essential part of the year ended financial statements prepared by the business entity. In this regard, it can be said that these two items have been subjected to the rules of the IFRS. In addition, it can be said that revenue has been disclosed as per the rules in the IFRS statement of accounts. As such, Camfferman. and Zeff (2015) mentioned that taxation has been strictly subjected to the IIFRS statement of accounts. In addition, the IFRS has been a tool for the implementation of the preparation of the financial statement of accounts for Tesco. Thus, it is necessary for Tesco that the guidelines have to be adhered to in preparing authentic year ended financial statements of the organization Implementation of IFRS Parker (2014) stated that the IFRS has been implemented in UK in creating greater transparency for the business entity.. In addition, there are has been strict laws and regulations for the adoption of IFRS by respective business houses. In this regard, it can be said that the UK has identified the IFRS statements to enhance the operational and the financial policies of Tesco (Barth and Israeli, 2013). The Tesco has been essential for the business enterprise to enhance the IFRS statements in the business entity. The firms accounts have been consistent with the IFRS statements in the business entity. Thus, the IFRS statements have been on the similar lines with the ICAEW accounting guidelines in the business organization. According to Newberry and Ram (2015), the profit and the loss statements shall reflect the authentic profit and the losses of the business enterprise and shall reflect the operational policies of the business entity. Camfferman and Zeff (2015) mentioned that Tesco has been preparing effective financial statements that reflect the trust, authenticity and the transparency of the financial statements for the business entity. In addition, the management of the business entity has been taking measures to strictly adhere to the IFRS measures in the business entity,. Firm comparison Tesco has been comparable with the key global competitors in the market shall ensure that the operational policies of the business entity. Tesco accounts have been comparable with the Walmart policies of the entity. According to Newberry and Ram (2015), the balance sheet of the accounts has been effective in order to reflect the net debt, discounted rent as well as the lease commitments in the business organization Thus, the balance sheet of the organizations shall reflect the following characteristics: Liquidity and funding: Florou et al. (2013) mentioned that The liquidity and the funding of the business enterprise shall reflect the required characteristics of the business enterprise to pay off the short term loans of the business enterprise. In this regard, it can be sad that the ratio analysis techniques show the level of working capital in the organization and the existing cash funds in the organization, Capital Expenditure: The capital expenditure of the organization mostly relates to the non-variable or the fixed expenses that has an influence on the business entity. In addition, the capital expenditures of a business entity has to be assessed as per the needs of the organization. Barth and Israeli (2013) mentioned that the fixed expenses of the organization shall have to be measured as per the needs of the business enterprise. The capital expenditures of the organization shall have to be classified as per the nature and the type of the expenses followed in the business organization. The brand has been preparing effective financial reports that able to match the international standards of different retail brands. Its authenticity and competency can be judged from the year-ended audit reports prepared at the end of the year. This has assisted the business entity to take appropriate policies to assist the business entity to achieve further growth. References Barth, M.E. and Israeli, D., 2013. Identification and inferences in international accounting research. Journal of Accounting and Economics, 56, pp.178-88. Camfferman, K. and Zeff, S.A., 2015. Aiming for global accounting standards: the International Accounting Standards Board, 2001-2011. Oxford University Press, USA. Florou, A., Kosi, U. and Pope, P.F., 2013. Are international accounting standards more credit relevant than domestic standards. Available at SSRN 2330756. Florou, A. and Pope, P.F., 2012. Mandatory IFRS adoption and investor asset allocation decisions. SSRN Working Paper Series. Newberry, S. and Ram, R., 2015. Understanding complexities in international accounting standard setting: agenda entry and the case of IFRS for SMEs. Parker, R.H., 2014. Some international aspects of accounting. International Accounting and Transnational Decisions, 9. Tarca, A., Morris, R.D. and Moy, M., 2013. An investigation of the relationship between use of international accounting standards and source of company finance in Germany. Abacus, 49(1), pp.74-98.