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Kant Says That Some Duties Generated by the Categorical Imperative

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Kant says that some duties generated by the categorical imperative are absolute. They are perfect duties. So, regarding the perfect duty not to lie, Kant would insist that lying is permitted if the only way to prevent the deaths of several innocent people is to lie.


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Accounting Standards for Private Enterprises; these are simplified accounting principles for private companies in Canada, allowing them to prepare financial statements without adhering to the more complex IFRS.

IFRS

International Financial Reporting Standards, a set of accounting standards developed by the International Accounting Standards Board (IASB) that is becoming the global standard for the preparation of public company financial statements.

Current-rate Method

A method used in financial reporting to convert the financial statements of a foreign subsidiary to the parent company's currency by applying the current exchange rate.

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