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Essay Writing Help Uk
Essay Writing Help Uk
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Essay Writing Help Uk Essay Writing Help Uk
Ifrs Vs. Us Gaap Essay
For years, IASB and FASB have been working diligently on convergence with IFRS.
Different countries develop their own accounting standards based on their unique
rules, principles, business base, and tax; however, with globalization it s very
important to reconcile between different accounting standards. Two major standards
are the US GAAP and IFRS, and they share many differences and similarities. One of
the main differences is the conceptual approach and framework, IFRS is principle
based whilst US GAAP is rule based (Forgeas, 2008). When comparing IFRS and US
GAAP, we can discover many differences in several areas. Based on note 27 of
Swisscom s consolidated financial statements, today we are going to reconcile and restate
its financial statements based on capitalization of interest cost, restructuring charges,
depreciation expense, capitalization of software, and restructuring charges of affiliates.
Debit Credit Property, plant and equipment$ 54.00 Depreciation and amortization$ 5.00
Interest expense$ 13.00 Retained earnings$ 46.00 First, let s look at capitalization on
interest cost. Note 27 states that under US GAAP, Swisscom would have capitalized
CHF 13 million and amortized 5 million for current year. Based on this information, we
can make an adjustment entry to debit 54 million property, plant and equipment; 5
million to depreciation and amortization. On the other hand, credit interest expense of 13
Engineering Skills Gap At The Manufacturing Sector
Abstract
This report looks into what the future may look like for the manufacturing sector as
well as engineering in Wales. The future looks potentially very good, with many
predictions of growth in the manufacturing sector, with a possible £27 billion more
each year from 2022, for the UK in general, drawing more companies in and creating
many more jobs in the process. However, the main obstacle is an engineering skills gap,
with many more engineers required to fill the vacancies and replace the aging workforce,
than Wales is currently producing. There are a number of programs to try and increase
the number of children studying STEM subjects and funding to create more engineering
apprenticeships. While the 2022 target is within reach a lot more work is needed to
produce the required number of engineers to make the growth possible.
Introduction
The manufacturing industry is comprised of businesses that manufacture and process
products from raw materials or commodities. It includes a vast range of sectors such as
food, chemicals, automotive, computer equipment and electronics. In most developed
countries manufacturing takes up a significant part of the economy.
This report will look at the current situation of the manufacturing sector as well as
engineering in Wales, and look into what the future may be like, as well as what is being
done to achieve it.