Examlex
The initial direct costs of a sales-type lease,borne by the lessor,are to be accounted for by the lessor as part of the lease receivable.
Festinger
Refers to Leon Festinger, known for cognitive dissonance theory, which suggests that we have an inner drive to hold all our attitudes and beliefs in harmony and avoid disharmony or dissonance.
Cognitions
Mental processes involved in gaining knowledge and comprehension, including thought, judgment, and problem-solving.
Consonant
A basic speech sound produced by obstructing the breath in the vocal tract, also refers to a letter representing such a sound.
Cognitive Dissonance
A psychological discomfort experienced when holding two or more conflicting cognitions (ideas, beliefs, values, emotional reactions).
Q2: In AASB 132,the ability to set off
Q15: Creative accounting violates IFRS standards and generally
Q17: A share split is usually funded through
Q20: AASB 102 requires that fixed manufacturing costs
Q21: In order to apply the contingent-valuation method
Q29: On 31 October 2012 DGC Investment Ltd
Q30: Tantrax Ltd has just purchased a piece
Q32: AASB 2 requires all share-based payment transactions
Q42: AASB 101 permits an entity to present
Q60: 'On-costs' can be described as:<br>A) The additional