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0000064556 00000 n Tj 0 -19.92 TD /F2 10.08 Tf -0.0385 Tc 0 Tw (Understandability) Tj ET 178.08 407.76 72.72 0.48 re f BT 142.08 387.6 TD /F0 10.08 Tf 0 Tc (36) Tj 36 0 TD 0.0305 Tc -0.0113 Tw (The ability of users to und) Tj 105.6 0 TD 0.0755 Tc -0.0563 Tw (erstand financial information will depend) Tj -105.6 -10.08 TD 0.037 Tc -0.0692 Tw (in part on their own capabilities and in part on the way in which the) Tj 0 -10.08 TD 0.0224 Tc -0.0299 Tw (information is displayed. (2014). Acrobat PDFWriter 3.02 for Windows NT endstream endobj 25 0 obj <>/ProcSet 46 0 R>>/Rotate 0/Type/Page>> endobj 26 0 obj <>stream 0000002077 00000 n endstream endobj 23 0 obj <>/ProcSet 46 0 R>>/Rotate 0/Type/Page>> endobj 24 0 obj <>stream These decisions should be consistent with the) Tj 0 -10.08 TD 0.0493 Tc -0.0901 Tw (objective of general purpose financial reporting and should yield) Tj T* 0.024 Tc -0.0048 Tw (information which possesses the qualitative characteristics set out in) Tj T* 0.0048 Tc 0.0144 Tw (this Statement.) single period across entities (IASB, 2008, p. 39). doi:10.1016/j.jacceco.2009.09.001, International Journal of Multidisciplinar, (2), 561–590. The concept of relevance indicates the type of) Tj 0 -9.84 TD 0.0485 Tc -0.0636 Tw (information with which general purpose financial reporting should) Tj ET INTRODUCTION 3 Statement of Accounting Concepts SAC 2 "Objective of General Tj -36 -19.92 TD 0 Tc 0 Tw (17) Tj 36 0 TD 0.0579 Tc -0.1187 Tw (It is important that financial information be reliable. 0000000850 00000 n A company with effective communication strategy has higher return to shareholders, more motivated and engaged employees, higher value of an intellectual capital created inside the corporation. For) Tj 0 -9.84 TD 0.0197 Tc -0.0928 Tw (example, it is possible to report the historical cost of an asset in a) Tj 0 -10.08 TD -0.0201 Tc -0 Tw (manner that conveys to the user that no attempt is being made to) Tj T* -0.0109 Tc -0.0384 Tw (ascribe a current value to it; that it is a dated cost and nothing more.) This is due to the fiduciary responsibilities of) Tj T* 0.0066 Tc 0.0126 Tw (those directors or officials.) The information must be readily understandable to users of the financial statements. hŞb```"f ù“�—x�b,@È± Ì,‹. After deciding what type of financial) Tj 0 -10.08 TD 0.049 Tc -0.0598 Tw (information should be included in general purpose financial reports) Tj T* 0.0096 Tc -0.0704 Tw (there is also a need to decide under what conditions and when it) Tj 0 -9.84 TD 0.0335 Tc -0.0623 Tw (should be so included. Therefore, we propose implementing artificial neural networks to optimize the job scheduling results in cloud as it can find new set of classifications not only search within the available set. startxref For example, errors in individual items may be immaterial in) Tj T* 0.0184 Tc -0.1192 Tw (their own right, but material in aggregate.) Tj -36 -19.68 TD 0 Tc 0 Tw (38) Tj 36 0 TD -0.013 Tc -0.0478 Tw (Standard-setters, preparers and auditors need to be mindful of the) Tj 0 -10.08 TD 0.0126 Tc -0.0534 Tw (role of disclosure and transitional arrangements as methods of) Tj T* 0.0747 Tc -0.0555 Tw (facilitating understanding of new financial information.) (1a) summarizes the non-financial performance measures and related references. The risk of error can be offset in some cases by) Tj 0 -10.32 TD 0.0231 Tc -0.0439 Tw (disclosure of the uncertainties surrounding the information.) Application of the reporting period convention can) Tj 0 -10.08 TD -0.0291 Tc -0.0255 Tw (often lead to the need to report before all aspects of a transaction or) Tj T* 0.0744 Tc -0.1272 Tw (event are known. On the basis of data collected from an industrial survey of 101 high-tech firms in Taiwan, the authors find that informational and relational messages offer greater support for new products. Conceptual Framework Outline A. The analysis shows the interdependency of QM practices and the importance of a systematic approach for managing QM practices. Application and Operative Date 2 This Statement applies to each reporting entity in relation to its first reporting period that ends on or after 31 August 1990, and in relation to subsequent reporting periods. endstream endobj 11 0 obj <>/ProcSet 46 0 R>>/Rotate 0/Type/Page>> endobj 12 0 obj <>stream Macmillan Reference US, International Journal of Humanities and Social Science. Such a holistic framework with plausible interaction effects has not been studied earlier in the Indian context with sector-specific relevance to IT enabled service SMEs. Normality of scale items, items descriptions, and integration of communication expectedly demonstrate positive moderating effects of T. by. Are available from public sources identified in the ED ( IASB, 2008.... 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