Freedom Of Speech By Martin Luther King Essay - 1267 Words

In December 1791, the first amendment was added to the constitution known as freedom of expression. The first amendment rights are freedom of religion, freedom of the press, freedom to petition, and freedom of speech. Freedom of speech is arguably the most important one in the first amendment. This amendment is the foundation of freedom in the United States. For without the first amendment, voting would not be possible and events like the Civil Rights Movement could not have happened. Martin Luther King Jr. said of the freedom of speech, â€Å"Our lives begin to end the day we become silent about things that matter† (King). Although this is not in the same context as freedom, free speech has a much larger impact on our lives than many would think. Throughout the years the definition of freedom of speech has changed due to many Supreme Court decisions. The first amendment clearly states that one is to have freedom of speech, but after that, it is not very clear on the subject. In 1798 while John Adams was president, Congress broke one of the rules of free speech with the â€Å"sedition act† that stated no newspaper could write negative articles about the government. When Thomas Jefferson was elected he released all the people who had been convicted under the sedition act and called it an â€Å"alarming infraction† (Jefferson) of the constitution. There was not another major incident over freedom of speech until the early twentieth century which involved the Schenck v United States decisionShow MoreRelatedThe Freedom Of Speech By Martin Luther King Jr. Essay2115 Words   |  9 PagesAs stated by Martin Luther King Jr., in this world, â€Å"there are two types of laws: just and unjust,† and I’m sure most everyone can see both types in our government. Many laws put in by the american government are seen as one that is an inalienable right while others are seen as unfair and need to be rejected immediately. However, in the 21st ce ntury, even if citizens believe such cruel laws should be changed, their first idea is normally to post something on the internet and rant about it. That rightRead MoreFreedom Of Speech By Martin Luther King Jr, A Civil Rights Activist Essay926 Words   |  4 Pagesequality amongst the people? Civil rights movement played big role in United states of America. It brought other races and gender together as whole to function in the country. Martin Luther King Jr, a civil rights activist, was once jailed in Birmingham for breaking discriminate unjust laws. He had every right to use freedom of speech to express his opinion against another group. 1964 civil rights act was published. It’s purpose was to outlaw any discrimination within the country. Just like what Mrs.FosterRead MoreTwo Speeches by Martin Luther King Jr. 671 Words   |  3 Pages Martin Luther King Jr. has had many sensational speeches. The successes presented in the two excerpts can be used as example s for success towards other speeches. In speeches ethos is used to reach out to the audience like Martin Luther King Jr. does. Professor Brown defines ethos as voice of credibility. Martin Luther King Jr. during his two excerpts uses pathos. Professor Brown defines pathos as passion, and narrative. In most speeches Martin Luther King Jr. uses logic, logos to addressesRead MoreDr. Martin Luther King Research Paper1430 Words   |  6 PagesCommunications Essay DR. MARTIN LUTHER KING JR. SPEECH â€Å"I HAVE A DREAM† Martin Luther King Jr. was born on January 15 , 1929 and died on April 4, 1968. He was born Michael Luther King Jr. but decided to change his name to Martin. Both Martin Luther’s grandfather and father were pastors of the Ebenezer Baptist Church in Atlanta. Martin Luther carried on the tradition and served as pastor from 1960-1968 (Nobel Prize, 1). He was a big part of the civil rights movement for his raceRead MoreCritical Analysis Of Martin Luther Kings I Have A Dream775 Words   |  4 Pagescritical evaluation essay will be on Martin Luther King’s speech â€Å"I Have a Dream†. This speech was delivered during the March on Washington for Jobs and Freedom on 28 August 1963. This march was initially organized to focus on the economy, but as the date grew near, the focus shifted to social issues in the country. This march was attended by more than two hundred thousand people, to include the many actors, musicians, and the civil rights leaders. Martin Luther King said â€Å"I am happy to join you todayRead MoreRhetorical Analysis of the I Have a Dream Speech by Dr. Martin Luther King Jr.1219 Words   |  5 Pagesthroughout Washington D.C. August 28, 1963 as Martin Luther King Jr. paved the path to freedom for those suffering from racial segregation. It was the day of the March on Washington, which promoted Civil Rights and economic equality for African Americans. In order to share his feelings and dreams with the rest of the nation, Martin Luther King Jr. gave his speech encouraging all to overcome racial segregation. Martin Luther King Jr.’s I Have a Dream speech was very effective due to the use of metaphorsRead MoreThe Fight for Freedom1312 Words   |  6 PagesHow did freedom for blacks come about? The Civil Rights Movement took place in the late 1950’s though the 1960’s, however; Tricia Andryszewski informs her readers that Black Americans had been working for change since before the civil war, but ma inly beyond. Some of the most prominent civil rights leaders include Martin Luther King Jr., Rosa Parks, Malcolm X, Philip Randolph, and Bayard Rustin. The two main goals of the civil rights activists being, equal rights and treatment for all races. As aRead MoreI Have A Dream By Dr. Martin Luther King Jr.1102 Words   |  5 Pagesbrutally beaten by those that are supposed to protect and serve. In the speech, I Have A Dream by Dr. Martin Luther King Jr., he elaborates on the fight African Americans have endured and sets the path for freedom and equality while We Shall Overcome by L.B Johnson speaks on providing equality for all Americans. According to Dr. Martin Luther King Jr. speech, â€Å"I Have A Dream†, we, as nation and as people must demand freedom based on equality and perseverance. Equality and perseverance are the steppingRead MoreMartin Luther King s Speech887 Words   |  4 Pagesas Martin Luther King junior dreams did? Martin Luther King dreams of a world wher e there is true freedom, justice, and equality for blacks and whites. As he calls his fellow native Africans to stand up for their civil rights so that one day there will be no difference between black and white. By observing the goals King presents, what techniques he uses and how he appeals to his audience, we can then discover how effective these techniques are in achieving his goals. When dissecting Martin LutherRead MoreOf Mice and Men1500 Words   |  6 PagesAssessments â€Å"I Have a Dream† by Martin Luther King Jr. is one of the most memorable speeches of all time. It is worthy of lengthy study as we can all learn speechwriting skills from King’s historic masterpiece. Martin Luther Kings Speech I have a dream is a very touching speech which expresses freedom and equality to its audience. The greatness of this speech is tied to its historical content. In this essay I will investigate and explore how Martin Luther King Emphasises various phrases, His

Sources of Interpersonal Conflict Essay - 638 Words

Sources of Interpersonal Conflict Everyone does not have the same goals or objections in life. We all have a set of expectations that differs from each others expectation. In a team or group it is already given that there will be some form disagreement. Disagreements can come in such area as roles of group members, task assignments, workloads, meeting scheduling, rules, work flow process and others. For example, at work I am a part of a team that has daily functions that help other teams complete their daily functions. As a member of my team I am responsible for a number of tasks to help my team complete our overall function of the team. We must work together and also individually to help the team perform as one. Within our teams there†¦show more content†¦Intergroup conflict can be a result of these two teams trying to meet there goals. Miscommunication can easily cause conflicts. This is often started because some did not take time to clarify what they were trying to get across to the other member or memb ers of the team. This can be avoided by simply speaking slower in some instances, or actually by saying what we really mean to say. Differences in attitudes, values, and perceptions can be the result of conflict also. With different personalities being present in a group it is easy for personal feelings to come out between when talking to group members. This can then lead to personality clashes. A great example of this is when there a members in a group that may prefer to meet on the weekend for personal reasons and the others preferred to meet during the weekday for their personal reasons. An objection this small but meaning so much to group members can a serious clash. Conflicts such as this can be very unproductive in any situation given. A-E-I-O-U Model Understanding members concerns is huge when trying to resolve conflict. There will be no solutions if the problems are not understood. Wisiniskis A-E-I-O-U model is a way to communicate concerns. A is for you to assume that the other members mean well, E is for you to express your feelings. I is to identify what you would like to happen. O is the outcomes you expect to be made clear. U is for understanding on a mutual basis isShow MoreRelatedPoor Communication as a Source of Interpersonal Conflict1072 Words   |  5 PagesPoor communication is the main frequently cited source of interpersonal conflict. Individuals recently spend about 70 percent of their waking hours communicating by writing, reading, speaking and also listening. This is causing lack of effective communication. Meanwhile, good communication skills are demanding to career success. It is always been show that communication skills among the most like characteristics. Apparently, communication is one of the most importa nt activities in human life andRead MoreInvestigating The Conflicts Within Organizations And Will Be Concentrate On Its Specific Source Of Conflicts1396 Words   |  6 Pagespaper will aim to analysis and discuss the conflicts within organisation and will be concentrate on its specific source of conflicts. It will also focus on the recent main issues within electronic manufacturer which the phenomenon of suicide and over work time, with regard of the economical environment. In addition, political environment and interpersonal relationship which will influencing conflicts will be considered in this paper. Such source of conflicts appear increasingly prevalent within theRead Moremr dddsdddd1164 Words   |  5 Pagesï » ¿GS0155 Interpersonal Communication Summary of concepts from Lecture 1 to Lecture 10 Lecture 1: Universals of IPC What is interpersonal communication? Nature of IPC: dyadic approach a. Dyadic b. Dyadic primacy c. Dyads Two types of dyadic connection: a. Dyadic coalition b. Dyadic consciousness Elements of Interpersonal Communication: (the model of IPC) a. Source-Receiver (encode, decode) b. Messages (feedback message, feed forward message) c. Channel d. Noise (Physical, PhysiologicalRead MoreTwilight Movie Review - Interpersonal Communication Essay867 Words   |  4 PagesTwilight: Interpersonal Communication Movie Review Through the story of the characters and their interpersonal communication movies have become a household commodity and often times emerge as a mainstream â€Å"pop culture.† Twilight is the recent adaptation from novel to film based off the book by Stephanie Meyer released in 2005 by the same title. The film tells a story about the forbidden love between two individuals through the telling of a seventeen year-old girl. Through this forbiddenRead MoreManaging Conflict and Negotiating Effectively Essay1604 Words   |  7 PagesManaging Conflict and Negotiating Effectively Managing conflict is something that as individuals we experience on a daily basis. Conflict may be in work, school, home, and even within ourselves. What I think individuals have trouble with and do not understand is how to deal with conflict in an effective way or to avoid conflict. I have always believed that not everything are meant to tangle over sometimes to avoid issues it is best to go with the flow as long as it is not a life-threatening situationRead MoreTypes of Conflict in Organisations1434 Words   |  6 PagesConflict Identification and Resolution Name of Student Institutional Affiliation Conflict refers to the struggle or disagreement between people or parties with opposing principles or opinions. An interactive human being is involved in quite a few conflict scenarios through the course of his or her life and a group of people in a team or organization is quite often faced with conflicts as a result of differences in ideologies or when one party doesnt perform as well as expectedRead MoreLetter of Advice1307 Words   |  6 PagesCom 200: Interpersonal Communication Katie Decker September 19, 2011 Dear Samantha and Billy, Congratulations on deciding to get married. But before you make the big step let’s discuss a few things. Good communication is essential to a healthy marriage, I will be giving you advice on how to effectively use interpersonal communication between one another. The information that I am providing you with please keep it and utilize it throughout your marriage. Effective interpersonal interactionsRead MoreEssay on Conflict Management1382 Words   |  6 PagesIntroduction to conflict The term conflict referred to perceived incompatible differenced resulting in some form of interference or opposition. Conflict is a natural part of organizational life because the goals between mangers and workers are often incompatible. If people perceive that differences exist then conflict state exists. Conflict is not exists between individual only, it also can exist between departments and divisions that compete for resources or even because of overlapped authorityRead MoreInterpersonal Signs Of Conflict1429 Words   |  6 Pagesï » ¿Conflict management Introduction Conflict is defined as a disagreement that occurs between two or more parties that are involved in an activity which leads to perceived threats to their needs, concerns or interests. Conflict is a normal phenomenon in life and it provides numerous opportunities for growth and understanding of the experiences that shape life. Interpersonal conflict occurs between two or more people within one setting such as in an organization or work team ADDIN EN.CITE Barki2001294(BarkiRead MoreConflict Resolution1281 Words   |  6 PagesIntroduction Everyone faces conflict in their lives on a daily basis. It is an accepted and expected part of life. Conflict is not a problem in itself - it is what we do with it that counts. You cant avoid conflict in your life, at home, at work, and even at play. Wherever people interact, there is a potential for conflict. That is not bad news because good things can arise, and relationships can improve through conflict, provided conflict is managed with thought and attention. The bad news

Poverty Reduction Through The Local Level Environmental Sciences Essay Free Essays

In Nepal 80 of the entire population are agricultural base. The Agricultural plan focal points on poorness relief and bettering nutrient security, nutrition and environment improving. Across undertaking many have International and National non-governmental organisation are speaking of concern development services ( BDS ) or value -chain attack. We will write a custom essay sample on Poverty Reduction Through The Local Level Environmental Sciences Essay or any similar topic only for you Order Now The BDS attack includes an accent in on constructing the capacity of supply concatenation endeavors to fabricate and administer agricultural equipment and inputs that are suited for smallholders, and set uping private sector markets. I/NGOS build the capacity of private endeavors to supply embedded preparation services for husbandmans with the sale of imputes or the purchase of end products. For illustration, micro irrigation equipment traders train husbandmans to utilize irrigation system that they sell and besides provide agribusiness advice for system purchasers. Many of I/NGOs attack besides include supplying proficient aid to early engineering adoptive parents to make demand for concern services. These attacks besides includes strong Public Private Partnership ( PPP ) with the governmental to guarantee that public goods such as market information, substructure, research, policy, H2O beginning development, and other public services to better bomber sector public presentation are supplied. Market Oriented Nepal is in alone place to quickly increase agribusiness incomes through development of high value trade goods for export markets. Nepal has a comparative advantage in high -value trade goods due to agro-climate conditions that allow for off -season/ low -cost production for huge South Asiatic Markets. Despite holding identified this scheme more than 15th – 18th old ages ago. Nepal lags behind in incorporating smallholder husbandman for export chances. Nepal remains a net importer for many trade goods for which it has comparative advantage. Most of the I/NGOs are taking lead to develop systems that enable smallholder to take advantage of export chances across undertakings. For illustrations one of the I/NGO ‘s has been lunching agribusiness addition incomes and better nutrient security and nutrition progarmme coverage ‘s in 40 District out of 75 District in Nepal. Their programme coverage straight 85000 families ( 600000 people ) to get away poorness and set up invigorated sub sectors that will be grow sustainable, supplying new chances for 1000000s of hapless smallholders into the hereafter. Despite the hard insurgence conditions in Nepal the Agriculture programe had a enormous twelvemonth in 2004, spread outing plan activities and support, developing new enterprises, and holding a really strong development impact. Impact 2004, I/NGO ‘s work straight with 1000s of group of family in increasing one-year incomes by about $ 100.00 per family and set uping supply ironss and market channels that were recognized with high degree visitants to field site. Support for peace Building One of the major causes fueling struggle in Nepal is a deficiency of economic chances and a failure of authorities and donor-supported development plans to make deprived communities and the rural hapless. A recent study for NDI found that the figure one concern of the Nepali people was a deficiency of economic chance followed by the increased force. These I/NGO ‘s are working to supply commercial chances to hapless and disadvantage families. Opportunities such as horticultural production are good suited to the rural hapless who have surplus labour relation to set down resources as non-timber wood merchandises and harvests such as java and tea, and farm animal use fringy lands. These plans are triping the authorities to present services to the rural hapless and are demoing that markets can work to the aid the hapless and deprived flight poorness. Inaugural support for Micronutrient Some I/NGO ‘s has initiated activities to turn to micronutrient lacks in rural diets using agribusiness solutions. The broad impact of micronutrient lacks on cognitive development and human wellness is one of the most urgent jobs for the hapless in Nepal and developing states. It is now recognized that micronutrient lacks and poorness are reciprocally reenforcing, with micronutrients lack being a major cause every bit good as a consequence of poorness. These I/NGO ‘s participated in the different International Conference on micronutrient lack in Kathmandu and development linkages with effects to turn to this major job. Some I/NGO ‘s are working to present research consequences into supply ironss that serve smallholders such as appropriate micronutrient dirt amendments, assortments with greater micronutrient content and developing more diversified diets. Increased vegetable production has besides reduced local veggie monetary values enabling many more hapless familie s to increase their vegetable ingestion and better their nutritionary position. Associating Clean Energy I/NGO ‘s Agriculture developments a partnership with their Clean Energy plan to associate clean energy engineerings to agriculture activities. I/NGO ‘s are working to development and use appropriate solar drying engineerings for gardening green goods, gasification engineering for application of heat in distillment procedures and drying, and the usage of electricity for irrigation pumping. Few programmes are besides join forcesing to set up Internet information services kiosks in distant countries. Agribusiness Markets I/NGO ‘s took a lead in using ICT solutions to associate smallholder to markets. The Nepal Tree Crop Global Development Alliance ( NTC-GDA ) assisted in development of a tea publicity web site for an industry association ( www.nepaltea.com.np ) , Business Development Services-Marketing and Production Services ( BDS-MaPa ) is working to make the same for an non-timber wood merchandises ( NTFP ) industry association, smallholder Irrigation Markets Initiative ( SIMI ) has linked with authorities and community wireless to supply practical monetary value information that is assisting smallholders make determinations, and circulating market information ( www.agripricenepal.com.np ) , and to develop trade fiting e-commerce services. Programme Success I/NGO ‘s have straight benefited 1000s of families with preparation and aid. Each of these families represents success narratives of households that have increased their income and realized their possible better. Off -Season Vegetables Production Off Season vegetable cultivation has a high potency in the mountain countries. Vegetable harvests have added significance due to the of import engagement of adult females in all facets of production. Off-season production of vegetable bid monetary value two to three times higher than chief season production the same. The successful cultivation of off-season veggies in Nepal has made a important impact on the local economic system with the supply of veggies in the domestic markets. The chief fresh veggies in high demand during the off-season are tomatoes, Brassica oleracea botrytis, chou, pepper chilies and cucumber etc. Case Study Organic small town in the state The adult females framers of Thaligaon small town have made committedness to set up the whole small town as organic small town by avoiding chemical fertiliser and pesticides. For this they have started acquiring developing on organic direction, usage of compost and piss. The construct and induction behind this instance goes to DADO, Kathmandu who helped to associate this plan with FtF Nepal and developed a SOW to construct co-ops capacity, cognition and proficient cognize how about organic framing. Further a unpaid cooperation signifier FtF plan enhanced strength to travel further towards organic small town. Actually this is non the instance of far distant small town. This small town is merely 11 Kilometer from Kathmandu metropolis and 25 proceedingss from the nearest route caputs. With induction from the adult females the co-op with 28 members named Panchakanya Krishi Sahakari Sastha Ltd was established in early 2004 with consciousness of and concerned about nutrient safety and household wellness. The members of the concerted peculiarly adult females were concerned of the wellness and fiscal benefit of organic framing and hence determined to turn their green goods in organic manner and set up as co-ops. With their committednesss, major betterments took topographic point in the small town. Government supported to build 10000-meter route to transport veggies by supplying NRs. 470,000 ( US $ 6714.00 ) . Agriculture office provided organic preparation, developed resource individual and provided continued backstopping. Likewise voluntary from FtF plan provided expertness in organic framing and organic enfranchisement. FtF has besides helped the co-op to set up linkages between the â€Å" National Cooperative Development Board ( NCDB ) and the Department of Agriculture ( DoA ) . Due to this the concerted received NRs 100,000 ( US $ 1428.00 ) recognition from NCDB to construct a concerted organic centre in the small town and building is underway. NCDB besides committed to back up the co-op through preparations and organisational development. With all these back up husbandman of this small town are confident to turn organic veggies, they are cognizant of systematic direction, can different to turn organic inorganic and capable of packaging, rating and selling of organic veggies, They have besides made addition in income i.e. from NRs. 3000-4000 ( US $ 500.00 -700.00 ) 512 square metre before and NRs. 5000-7000 ( US $ 750.00- 1050.00 ) 512 square metre after organic direction. Now they are besides capable of supplying input to other groups as a resource individual. Therefore such type of committedness to be as organic agriculturist will hold positive impact on wellness, income, and the environment sector. The acquisition from this co-op will be an illustration for sustainable production. Small Irrigation I/NGO ‘s working with IDE has demonstrated on a big graduated table the value of micro irrigation in leting smallholders to command H2O resources enabling them to take advantage of market chance in gardening /NTEP merchandises. In Nepal I/NGO ‘s promoted micro irrigation engineerings including the pedal ( pes ) pump for the Terai and drip irrigation, sprinkler, and low cost H2O storage in the hills. These really low cost engineerings were developed by spouse IDE and are wholly produced by the private sector in Nepal. I/NGO ‘s and IDE focal point on developing the supply concatenation fro-micro irrigation equipment supplying generic publicity that private sector providers can non afford to originate. In the Nepali hills SIMI has identified the effectivity if associating micro irrigation to small-scale community H2O development trough multi usage piped H2O systems that supply H2O fro-domestic usage, farm animal, and micro irrigation. Nepal SIMI working with communities development 16 such systems in 3 hill territories. IDE -development H2O storage armored combat vehicle options have reduced the cost of these systems. Average costs for SIMI piped H2O systems were approximately $ 80.00 per family. In the hill micro irrigation users ‘ first twelvemonth returns exceeded $ 100.00 including equipment cost ; this means that communities can retrieve the full cost of their H2O system within one twelvemonth. Research Programme I/NGO ‘s are keeping its historical roots in agribusiness research with active plans working the research community focused on associating research consequences to agro inputs supply ironss for such merchandises as pheromone traps, micronutrient applications, intercrossed tomato seed development, dirt solarisation, hail rock protection, station crop engineerings, java pulpers, distilechnologies, and drying engineerings. Sustainable Agribusiness I/NGO ‘s undertakings are working to present IPM technologies into the supply concatenation and have developed enfranchisement systems for smallholder organic tea and aromatic oils. They have pioneered an effectual attack to aggregating smallholder green goods. Farmer groups set up selling commissions that develop aggregation centres. The centres have linkages with consumers and bargainers. Many direction commissions ‘ members are adult females in including the financial officer and president. These centres are now formal co-op and are salvaging financess for in break. BDS: Business Development Servicess NDI: ICT: Information Communication Technology NTC-GDA The Nepal Tree Crop Global Development Alliance BDS-MaPa: Business Development Services-Marketing and Production Servicess NTFP: Non-Timber Forest Products How to cite Poverty Reduction Through The Local Level Environmental Sciences Essay, Essay examples

International Financial Reporting Standards

Question: Write an essay on International Financial Reporting Standards. Answer: Introduction: International Financial Reporting Standards is a set of international reporting standards that states how certain transactions are events should be reported in the statements of financial. It is based upon the principles rather than rules that is the main contrasting part to the U.S GAAP. The main objective of the application of the financial statement is to make it more transparent, comparable and high quality in front of the investors so that they can take the appropriate decisions based on the explanation provided related to inventory, property and equipment, goodwill, borrowing costs, intangible assets and many other aspects of the balance sheet. This report will discuss two financial reporting areas: IAS 38 Intangible Assets and IAS 23 Borrowing Costs. This aim of this financial statement reporting is to provide comprehensive knowledge of borrowing costs and intangible assets regarding the different treatments and critical evaluation of these areas related to its implications and usefulness of financial statement. Critical Evaluation of IAS 38 Intangible Assets related to the financial reporting: IAS 38 Intangible Assets discusses the treatments of account of intangible assets, which are non-monetary assets which are without physical substances and identifiable. By this standard the accountant gets an idea about the specified disclosure requirements related to the intangible assets. Expenditure on intangibles which result in new technologies and brand names are difficult to quantify and value. Traditionally, intangibles have always been considered risky assets. Accounting defines assets as economic resources with measurable future service potentiality, however, the accountant measures difficulties while assessing the upcoming service of intangibles than the benefits accruing from other assets such as plant and equipment, investment in property and many others. Thus, it indicates that accounting standards are required for assessing all internally generated intangibles. In the recent economy, however, assets of the nature of the intangible such as intellectual capital frequency generate value (Abeysekera 2016). By IAS 38, the literature discussed about internally generated intangible assets. Although, the controversy relating to internally generated assets of intangible embraced whether there should be: A requirement to recognize internally created assets of intangible s in the statement of financial position whenever certain criteria are met A requirement to perceive expenditure on all intangibles generated internally in the statement of financial position as an expense A requirement to commonly recognize expenditure on all internally created assets as an expense, with certain specified exceptions The board, however, rejected a proposal to give an option of the recognized expenditure on intensive generation of assets of intangibles as an expense instantly, even though the company meets requirement of an asset due to the reason that a free choice would undermine the comparability of financial statements efforts of the Board in recent years to reduce the number of alternative treatments of IAS (Basis for Conclusion, Paragraph 24). According to the international standard, the identifiable criterion is met when assets of intangibles is separable. In case of the assets separately acquired shall be recognized internally at cost. In this context, the cost related to the separately acquired intangible assets comprise with duties of import and related purchase taxes which are non-refundable in nature and directly attributable costs of preparing the asset for its intended use (Tripathi and Jha 2016). On the other hand, the purchase price of intangible assets which are acquired on a secu lar manner incorporates assumptions about the apparent future benefits economically that may be generated by the assets. On the contrary, the internally generated assets of intangibles are divided into a research phase and a development phase. As per the financial accounting standards, those assets arising from the phase of research may be recognized. On the other hand, assets arising from the phase of the development shall be recognized as intangibles if such entity can be demonstrated: its intent to accomplish the developments its ability to use or sell the intangible assets its feasibility regarding the technicalities the availability of resources to complete the process of development its capability to measure the attributable expenditure reliably Acquisition as part of the business combination: Apart from the intangibles acquired from separately and generated internally, the entity can experience the generation of assets in a combination of business. In case of the intangible assets acquired in a combination of business, both the likelihood and criterion are always considered to be met. Therefore, recognition of the intangible assets shall always be recognized, irrespective of consideration of whether it has been previously recognized in the acquirers statements of financial (Ali, Akbar and Ormrod 2016). As per the accordance IFRS 3, IAS 38 contains the listed of items acquired in a combination of business that shall be meet the definition of an assets of intangibles. This includes are as follows: Assets of intangibles related to the marketing including trademark, internet domain names and newspaper mastheads. Intangible assets which are customer-related including lists of customers, order backlogs, contracts of customers, and non-contractual customer relationships Assets of intangibles related to art including copyrights for plays, books and musical works Contract-driven intangible assets including agreement of license, contracts of management and rights of broadcast Technology-oriented assets of intangibles including patented database, technology and trade secrets such as secret formulas, processes or recipes In a nutshell, the intangible assets are generated internally as per the paragraph of 48, 51 and 63. In this case, the measurement will be done comprising with all costs of attribution incurred in the creation of asset from the date on which the assets first met the all criteria of recognition. However, the process of generation of assets can be segregated into two parts for maintain transparency and for better understanding during the phase of financial reporting (Kafouros and Aliyev 2015.). On the other hand, intangible assets can be recognized in the separate process of assts generation. In that case, the measurement of the separately acquired will be done including the purchase price along with any directly attributable cost of preparing the asset for its intended use. Lastly, the intangible assets acquired as part of the combination of business shall be measured as per the fair value at the date of the acquisition. However, there are much confusion regarding the treatment of int angible assets and goodwill (Bontempi and Mairesse 2015). According to the paragraph of 35 of IAS 38, the fair value of the assets of intangibles generated from the business combination needs to be measured with sufficient reliability. However, such treatment shall be recognized separately from goodwill. Furthermore, Ali, Akbar and Ormrod (2016), highlighted the fact of intangible assets with finite useful life. According to Carvalho, Rodrigues and Ferreira (2016), those kinds of intangible assets are a rebuttable presumption that its fair value can be measured reliably. Amortization of intangible assets: The concept of amortization arises during the measurement of the intangibles with finite lives (Tsalavoutas, Andr and Dionysiou 2014). By covering this into the financial report, the reporting entity can get a clear idea that the amount of depreciation with a limited useful life shall be allocated on a methodical basis over its useful life (Chalmers et al. 2012). The significant part of the understanding is about the identification of the identification period. Generally, amortization shall begin when the asset is available for use. In other words, asset is it in location and conditions are required for its capabilities of operating which intended by the management shall be considered as the beginning of amortization (Kafouro and Aliyev 2015). According to Sinclair and Keller (2014), a lot of issue has been raised regarding the suitable amortization methods used in case of allocation of the depreciation amount on a methodical basis over its infinite life. There is a mentioned in the standards of financial that a variety of amortization methods can be applied to apportion the amount of depreciation of intangible assets over its useful life including diminishing balance method, straight line method and the unit of production method (Bontempi and Mairesse 2015). Su and Wells (2015) stated that such method is selected considering the expected consumption pattern of the expected future economic benefits embodied in the assets which shall be consistently from one period to another. Methods of measurement of assets of intangibles: In accordance with the paragraph of 78 of IAS 38, an entity must choose either the model of costs or the model of revaluation. Based on the model of costs, intangible assets shall be carried at cost less accumulated amortization and loss of impairment. Alternately, the model of revaluation helps to measure the value of the asset subtracting the subsequent amortization and impairment losses (Abeysekera 2016). However, the reporting entity uses this revaluation method if fair value can be determined by reference to an active market as per the standard of IAS 38 (74). Importance of disclosure related to the intangible assets: According to Lin et al. (2015), all the significant matters shall be disclosed properly for providing the clarity of the reports of the financial of an entity. Hence, the reporting should have the understanding about the necessary disclosure which must be supported along with the comprehensive financial statements related to the one financial year (Alfraih 2016). As per the mentioned paragraphs of 118 and 122 of IAS 38, the entity needs to be mentioned including useful life or the rate of amortization, methods of amortization, gross carrying amount, figure of accumulated amortization and losses of amortization. Based on such disclosure, the reporting entity can easily generate awareness about the reflection of the huge changes such as economic system of the tangible assets and so on (Carvalho, Rodrigues and Ferreira 2016). Critical Evaluation of IAS 23- Borrowing Cost related to the financial reporting: The conceptualization of IAS 23 was done on March in the year 1984. It came into the implementation in the year 1986. Over the years several amendments were made into the IAS borrowing system, such as amendments related to capitalization of the borrowing cost and annual improvements made in the IFRS 2007 for the purpose of including several borrowing costs. The main purpose if the introduction of IAS 23 borrowing cost is related to the appropriate of the borrowing cost. The various types of the borrowing costs are related to the bank overdrafts, long-term borrowings, short term borrowing (included in the contemporary borrowing list) finance charges related to the financial leases are also considered to be considered under the borrowings as per IASB. As per the section IAS 23.6, interest expenses shall be computed by the effective interest procedure as per the norms given under the scheme of IAS 39. The financial charges related to the financial leases which are recognized as per IAS 17 leases are also recognized by the norms as per IAS 23. Some of the other important aspects of the IAS standard include the consideration of exchange differences which exists from the borrowings done by the foreign currency and to the extent that they are included in the adjustment to the interest cost (Gupta 2014). The borrowing costs under the IAS 23 also takes into consideration the amortization of the discounts and the premiums relates to the borrowing of several forms (Chaudhry et al. 2015). The borrowing also includes the amortization of the ancillary costs which are incurred in the connection of with the arrangement of borrowings. The several type of the borrowing cost s are directly attributable to the acquisition, production, construction of the qualifying assets as prescribed under the IAS 23 norms. In amount of the funds borrowed are eligible for the purpose of the capitalization of projects are also considered as borrowing cost less the amount of investment of the surplus borrowings which have not been utilized. In the borrowing amount are considered eligible for capitalization the amount of the borrowing cost is estimated by the application of the capitalization rate on the basis of the weighted average borrowing cost which is applicable to the general borrowings. Thus the amounts of the borrowing cost capitalized during the financial year cannot exceed the amount of the borrowing cost incurred during the same financial year. As per the section IAS 23.3 this standard of the accounting does not take into consideration the value of the actual or the imputed cost of the equity which include the preferred capital which are not considered under the liability as per same accounting standard. As per the section IAS 23.5 the qualifying asset is defined as the asset which takes into consideration the appropriate amount of time required for the purpose of the sale of the items. Then various amendments made under then IAS 23 norms also state that the companies need to consider the property, plant, and then equipments and the investments property during the development of the period and made to order inventories (Shkulipa 2015). For assessing the borrowing costs as per core principles of IAS 23, the reporting entity should have a clear understanding about the differences of qualifying assets and non-qualifying assets (Bohuov 2014). This is the integral part of the definition of the costs of borrowing (Akdogan and Ozturk 2015). A qualifying assets is an asset is those which inevitably take a considerable period of time for using it or sale purpose. For instance, the entity should consider qualifying asset which include inventories (that are not generated over a short period of time), plants of manufacture, generation facilities of power, assets of the nature of intangible and properties of investment. However, there is a big confusion recognized by several accountants related to the criterion of intangible asset under IAS 23. Although, those intangible asset that takes a considerable period of time and which are intended to use or sale is definitely be treated as qualifying assets in the financial report. For instance, software, would be treated as qualifying asset in accordance of borrowing cost calculation , which is generated internally in the development phase when it takes a substantial period of time to complete. When it capitalized, the interest capitalization rate shall only be included for the ascertainment of the capitalization costs. Alfraih (2016), however, argued with the fact that assets are considered to be qualified as per the management intention. In other words, the treatment of the borrowing costs related to that will be varied as per the management intension taken into the account. For instance, it is the management decision whether such acquired costs can only be used in combination with a large group of fixed assets or it created particularly for the construction of one specific qualifying asset. Treatment of borrowing costs: By the following this specific accounting standard, the reporting entity can get a clear idea about the proper treatment of the borrowing costs. Tripathi and Jha (2016) stated that the main problem arises at the time of analyzing whether the borrowing costs needs to be capitalized or not after generating costs associated with the construction, acquiring and producing a qualified assets. This financial statement demonstrates how the reporting entity would recognize the borrowing related costs as per different methods. As per the statement, there are two different methods are generally used for recognizing such costs at the end of the financial records. Caria et al. (2016) stated that capitalizing of borrowing costs method recognizes the qualifying costs. On the contrary, the second treatment has been described the cost of borrowing at the time of incurring it. However, this standard gives the value only at the time of recognizing the borrowing costs. Nobes (2015) contradicts that majo r issues arise at the time of assessing eligibility of the portion of capitalization. In case of the capitalization, the borrowing costs which are attributable directly to constructing, acquiring or producing of an asset that identifies must be capitalized being considered as part of that cost of a particular assets. Here the matter of qualifying assets is the most significant part of the judgment which shall be evaluated by the reporting entity. This accounting standard also stated that capitalization should be suspended with the interruption takes place during the phase of development as per IAS 23.20. Here the important consideration is that when construction is competed in stages, capitalization of attributable costs of borrowing should crease when substantially all of the activities necessary to prepare that part for its intended use or sale are complete. Therefore, the standards clearly explain about the commencement of capitalization, the specific time of suspension of capita lization and lastly, the ceases of capitalization. Disclosure of Borrowing costs: In the case of evaluation of actual figure of the cost of borrowing, it is important to mention the appropriate disclosures at the end of financial records in order to make its the entire procedure transparent and viable and in accordance with the accounting standards IAS 23 (Alfraih 2016). There are two disclosure must be maintained such as amount of borrowing of capitalization cost during the period and the rate of the capitalization used during the accounting. Conclusion: Therefore, the financial standard of IAS 38 is useful for ascertaining the value of the intangible assets exists in the corporate statement of the company. The comprehensive knowledge discussed the understanding about the recognition and relevant measurement. The entire discussion clearly defines the terms of indefinite period and definite period during the measurement of the intangibles. Furthermore, the financial disclosure related to the IAS 38 shall be incorporated in the above discussion which is indeed necessary for maintaining the financial transparency, and the better understanding of the reporting statement. On the other hand, IAS 23 indicates that cost incurred by an entity in connection with the borrowing of funds is considered as borrowing costs. 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