SlideShare a Scribd company logo

Deegan5e Ch16

•Download as PPT, PDF•
•
Fiji National University
Fiji National University

Notes for Topic 3 Accounting for Construction Contracts

EducationBusinessTechnology
1 of 62
Chapter 16 ,[object Object]
Objectives ,[object Object],[object Object],[object Object],[object Object],[object Object]
Definition of income and revenue ,[object Object],[object Object],[object Object]
Definition of income and revenue (cont.) ,[object Object],[object Object],[object Object],[object Object]
Definition of income and revenue (cont.) ,[object Object],[object Object]
Definition of income and revenue (cont.) ,[object Object],[object Object],[object Object],[object Object]
Definition of income and revenue (cont.) ,[object Object],[object Object]
Definition of income and revenue (cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Definition of income and revenue (cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Definition of income and revenue (cont.) ,[object Object],[object Object],[object Object]
Income and revenue recognition — current practice ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Income and revenue recognition — current practice (cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Income and revenue recognition — current practice (cont.) ,[object Object],[object Object],[object Object],[object Object]
Income and revenue recognition — current practice (cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Income and revenue recognition — according to the AASB Framework ,[object Object],[object Object],[object Object],[object Object]
Income and revenue recognition — according to the AASB Framework (cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Income and revenue recognition — at completion of production ,[object Object],[object Object]
Income and revenue recognition — at the time of sale ,[object Object],[object Object]
Income and revenue recognition — at the time of sale (cont.) ,[object Object],[object Object],[object Object],[object Object]
Income and revenue recognition — at the time of sale (cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Income and revenue recognition — at the time of sale (cont.) ,[object Object],[object Object],[object Object],[object Object]
Income and revenue recognition — at the time of sale (cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Accounting for sales with associated conditions ,[object Object],[object Object],[object Object]
Accounting for sales with associated conditions — call and put options ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Accounting for sales with associated conditions — call and put options (cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Accounting for sales with associated conditions — call and put options (cont.) ,[object Object],[object Object]
Accounting for sales with associated conditions — revenue recognition when right of return exists ,[object Object],[object Object],[object Object],[object Object]
Accounting for sales with associated conditions — revenue recognition when right of return exists (cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Accounting for sales with associated conditions —s ale and leaseback ,[object Object],[object Object],[object Object],[object Object],[object Object]
Interest and dividends — interest revenue ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Interest and dividends — interest revenue (cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Interest and dividends — interest revenue (cont.) ,[object Object],[object Object],[object Object],[object Object]
Interest and dividends — dividend revenue ,[object Object],[object Object],[object Object]
Unearned revenue ,[object Object],[object Object],[object Object],[object Object],[object Object]
Accounting for construction contracts ,[object Object],[object Object],[object Object],[object Object]
Accounting for construction contracts (cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Accounting for construction contracts (cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Accounting for construction contracts (cont.) ,[object Object],[object Object],[object Object]
Accounting for construction contracts (cont.) ,[object Object],[object Object]
Accounting for construction contracts (cont.) ,[object Object],[object Object],[object Object]
Accounting for construction contracts (cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Accounting for construction contracts (cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Accounting for construction contracts (cont.) ,[object Object],[object Object],[object Object],[object Object]
Accounting for construction contracts (cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Accounting for construction contracts (cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Accounting for construction contracts (cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Accounting for construction contracts (cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Accounting for construction contracts (cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Accounting for construction contracts (cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Accounting for construction contracts (cont.) ,[object Object],[object Object],[object Object],[object Object]
Accounting for construction contracts (cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Accounting for construction contracts (cont.) ,[object Object],[object Object],[object Object]
Accounting for construction contracts (cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Accounting for construction costs (cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Illustration – accounting for a construction contract ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Illustration – accounting for a construction contract (cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Summary ,[object Object],[object Object],[object Object]
Summary (cont.) ,[object Object],[object Object],[object Object],[object Object]
Summary (cont.) ,[object Object],[object Object],[object Object],[object Object]
Summary (cont.) ,[object Object],[object Object],[object Object]

Recommended

AS116
AS116AS116
AS116sharadha1
 
Ind as 115
Ind as 115Ind as 115
Ind as 115Raman Khanna
 
Ind as bbsr (cma m.acharya)
Ind as bbsr (cma m.acharya)Ind as bbsr (cma m.acharya)
Ind as bbsr (cma m.acharya)Deepak Kar
 
Ind AS 115 Revenue from Contracts with Customers
Ind AS 115 Revenue from Contracts with CustomersInd AS 115 Revenue from Contracts with Customers
Ind AS 115 Revenue from Contracts with Customersnitish aggarwal
 
Revenue Recognition In IFRS By Yash Batra
Revenue Recognition In IFRS By Yash BatraRevenue Recognition In IFRS By Yash Batra
Revenue Recognition In IFRS By Yash BatraYash Batra
 
Revenue Recognition PowerPoint
Revenue Recognition PowerPointRevenue Recognition PowerPoint
Revenue Recognition PowerPointBilly Robinson
 
CA Varun Sethi IndAS 115 - Revenue from contracts with customers - sale or ...
CA Varun Sethi IndAS 115 - Revenue from contracts with customers - sale or ...CA Varun Sethi IndAS 115 - Revenue from contracts with customers - sale or ...
CA Varun Sethi IndAS 115 - Revenue from contracts with customers - sale or ...Varun Sethi
 
Seg Revenue Recognition Slides
Seg Revenue Recognition Slides Seg Revenue Recognition Slides
Seg Revenue Recognition Slides WhitleyPenn
 

Recommended

AS116
AS116AS116
AS116sharadha1
 
Ind as 115
Ind as 115Ind as 115
Ind as 115Raman Khanna
 
Ind as bbsr (cma m.acharya)
Ind as bbsr (cma m.acharya)Ind as bbsr (cma m.acharya)
Ind as bbsr (cma m.acharya)Deepak Kar
 
Ind AS 115 Revenue from Contracts with Customers
Ind AS 115 Revenue from Contracts with CustomersInd AS 115 Revenue from Contracts with Customers
Ind AS 115 Revenue from Contracts with Customersnitish aggarwal
 
Revenue Recognition In IFRS By Yash Batra
Revenue Recognition In IFRS By Yash BatraRevenue Recognition In IFRS By Yash Batra
Revenue Recognition In IFRS By Yash BatraYash Batra
 
Revenue Recognition PowerPoint
Revenue Recognition PowerPointRevenue Recognition PowerPoint
Revenue Recognition PowerPointBilly Robinson
 
CA Varun Sethi IndAS 115 - Revenue from contracts with customers - sale or ...
CA Varun Sethi IndAS 115 - Revenue from contracts with customers - sale or ...CA Varun Sethi IndAS 115 - Revenue from contracts with customers - sale or ...
CA Varun Sethi IndAS 115 - Revenue from contracts with customers - sale or ...Varun Sethi
 
Seg Revenue Recognition Slides
Seg Revenue Recognition Slides Seg Revenue Recognition Slides
Seg Revenue Recognition Slides WhitleyPenn
 
Revenue Recognition
Revenue RecognitionRevenue Recognition
Revenue RecognitionDickson Consulting
 
Ind AS 18 Revenue Recognition
Ind AS 18 Revenue RecognitionInd AS 18 Revenue Recognition
Ind AS 18 Revenue RecognitionPooja Gupta
 
As9 revenue
As9 revenueAs9 revenue
As9 revenueANUJ GOYAL
 
IAS 18
IAS 18IAS 18
IAS 18RS P
 
IAS 18 Revenue
IAS 18 RevenueIAS 18 Revenue
IAS 18 Revenueuktaxandaccounts.com
 
Revenue Recognition Final Assignment
Revenue Recognition Final AssignmentRevenue Recognition Final Assignment
Revenue Recognition Final AssignmentI Ahmad
 
Slide 4 revenue recognition revisi
Slide 4 revenue recognition revisiSlide 4 revenue recognition revisi
Slide 4 revenue recognition revisiIrvan Desmal
 
Revenue Recognition Is Changing(Funkadelic)
Revenue Recognition Is Changing(Funkadelic)Revenue Recognition Is Changing(Funkadelic)
Revenue Recognition Is Changing(Funkadelic)Stephanie Hampton
 
IAS 18
IAS 18IAS 18
IAS 18Nurul Amin
 
Revenue from Contracts with Customers
Revenue from Contracts with Customers Revenue from Contracts with Customers
Revenue from Contracts with Customers GroupAccounting
 
Iap ias 18 revenue
Iap ias 18 revenueIap ias 18 revenue
Iap ias 18 revenueAsad Ali
 
Ias 18 revenue
Ias 18 revenueIas 18 revenue
Ias 18 revenuealendervisic
 
Revenue recognition
Revenue recognitionRevenue recognition
Revenue recognitionANUJ GOYAL
 
IAS 18 (in Short)
IAS 18 (in Short) IAS 18 (in Short)
IAS 18 (in Short) Isteaq
 
What is IFRS 15/US GAAP ? Are your ready for BIG Change?
What is IFRS 15/US GAAP ? Are your ready for BIG Change?What is IFRS 15/US GAAP ? Are your ready for BIG Change?
What is IFRS 15/US GAAP ? Are your ready for BIG Change?Sanjay Verma MBA,PMI
 
Ias 18 workshop revised
Ias 18 workshop revisedIas 18 workshop revised
Ias 18 workshop revisedIAmHaris
 
Ias18 full
Ias18 fullIas18 full
Ias18 fullUniversity of Dhaka
 
Revenue Recognition - Chris Rouse
Revenue Recognition - Chris RouseRevenue Recognition - Chris Rouse
Revenue Recognition - Chris RouseWindhamPresentations
 
New revenue recognition standards: What the rule changes mean for your business
New revenue recognition standards: What the rule changes mean for your businessNew revenue recognition standards: What the rule changes mean for your business
New revenue recognition standards: What the rule changes mean for your businessNakisa Financials
 
Vietnam Accounting Standards - VAS 14 Turnover and other incomes
Vietnam Accounting Standards - VAS 14 Turnover and other incomesVietnam Accounting Standards - VAS 14 Turnover and other incomes
Vietnam Accounting Standards - VAS 14 Turnover and other incomesAC&C Consulting Co., Ltd.
 
Presentation on Accounting Standard 9
Presentation on Accounting Standard 9Presentation on Accounting Standard 9
Presentation on Accounting Standard 9Sagar Patekar
 
IFRS 3: Business combination
IFRS 3: Business combination IFRS 3: Business combination
IFRS 3: Business combination Sanaullahsani1
 

More Related Content

What's hot

Ind AS 18 Revenue Recognition
Ind AS 18 Revenue RecognitionInd AS 18 Revenue Recognition
Ind AS 18 Revenue RecognitionPooja Gupta
 
IAS 18
IAS 18IAS 18
IAS 18RS P
 
Revenue Recognition Final Assignment
Revenue Recognition Final AssignmentRevenue Recognition Final Assignment
Revenue Recognition Final AssignmentI Ahmad
 
Slide 4 revenue recognition revisi
Slide 4 revenue recognition revisiSlide 4 revenue recognition revisi
Slide 4 revenue recognition revisiIrvan Desmal
 
Revenue Recognition Is Changing(Funkadelic)
Revenue Recognition Is Changing(Funkadelic)Revenue Recognition Is Changing(Funkadelic)
Revenue Recognition Is Changing(Funkadelic)Stephanie Hampton
 
Revenue from Contracts with Customers
Revenue from Contracts with Customers Revenue from Contracts with Customers
Revenue from Contracts with Customers GroupAccounting
 
Iap ias 18 revenue
Iap ias 18 revenueIap ias 18 revenue
Iap ias 18 revenueAsad Ali
 
Revenue recognition
Revenue recognitionRevenue recognition
Revenue recognitionANUJ GOYAL
 
IAS 18 (in Short)
IAS 18 (in Short) IAS 18 (in Short)
IAS 18 (in Short) Isteaq
 
What is IFRS 15/US GAAP ? Are your ready for BIG Change?
What is IFRS 15/US GAAP ? Are your ready for BIG Change?What is IFRS 15/US GAAP ? Are your ready for BIG Change?
What is IFRS 15/US GAAP ? Are your ready for BIG Change?Sanjay Verma MBA,PMI
 
Ias 18 workshop revised
Ias 18 workshop revisedIas 18 workshop revised
Ias 18 workshop revisedIAmHaris
 
New revenue recognition standards: What the rule changes mean for your business
New revenue recognition standards: What the rule changes mean for your businessNew revenue recognition standards: What the rule changes mean for your business
New revenue recognition standards: What the rule changes mean for your businessNakisa Financials
 
Vietnam Accounting Standards - VAS 14 Turnover and other incomes
Vietnam Accounting Standards - VAS 14 Turnover and other incomesVietnam Accounting Standards - VAS 14 Turnover and other incomes
Vietnam Accounting Standards - VAS 14 Turnover and other incomesAC&C Consulting Co., Ltd.
 

What's hot (20)

Revenue Recognition
Revenue RecognitionRevenue Recognition
Revenue Recognition
 
Ind AS 18 Revenue Recognition
Ind AS 18 Revenue RecognitionInd AS 18 Revenue Recognition
Ind AS 18 Revenue Recognition
 
As9 revenue
As9 revenueAs9 revenue
As9 revenue
 
IAS 18
IAS 18IAS 18
IAS 18
 
IAS 18 Revenue
IAS 18 RevenueIAS 18 Revenue
IAS 18 Revenue
 
Revenue Recognition Final Assignment
Revenue Recognition Final AssignmentRevenue Recognition Final Assignment
Revenue Recognition Final Assignment
 
Slide 4 revenue recognition revisi
Slide 4 revenue recognition revisiSlide 4 revenue recognition revisi
Slide 4 revenue recognition revisi
 
Revenue Recognition Is Changing(Funkadelic)
Revenue Recognition Is Changing(Funkadelic)Revenue Recognition Is Changing(Funkadelic)
Revenue Recognition Is Changing(Funkadelic)
 
IAS 18
IAS 18IAS 18
IAS 18
 
Revenue from Contracts with Customers
Revenue from Contracts with Customers Revenue from Contracts with Customers
Revenue from Contracts with Customers
 
Iap ias 18 revenue
Iap ias 18 revenueIap ias 18 revenue
Iap ias 18 revenue
 
Ias 18 revenue
Ias 18 revenueIas 18 revenue
Ias 18 revenue
 
Revenue recognition
Revenue recognitionRevenue recognition
Revenue recognition
 
IAS 18 (in Short)
IAS 18 (in Short) IAS 18 (in Short)
IAS 18 (in Short)
 
What is IFRS 15/US GAAP ? Are your ready for BIG Change?
What is IFRS 15/US GAAP ? Are your ready for BIG Change?What is IFRS 15/US GAAP ? Are your ready for BIG Change?
What is IFRS 15/US GAAP ? Are your ready for BIG Change?
 
Ias 18 workshop revised
Ias 18 workshop revisedIas 18 workshop revised
Ias 18 workshop revised
 
Ias18 full
Ias18 fullIas18 full
Ias18 full
 
Revenue Recognition - Chris Rouse
Revenue Recognition - Chris RouseRevenue Recognition - Chris Rouse
Revenue Recognition - Chris Rouse
 
New revenue recognition standards: What the rule changes mean for your business
New revenue recognition standards: What the rule changes mean for your businessNew revenue recognition standards: What the rule changes mean for your business
New revenue recognition standards: What the rule changes mean for your business
 
Vietnam Accounting Standards - VAS 14 Turnover and other incomes
Vietnam Accounting Standards - VAS 14 Turnover and other incomesVietnam Accounting Standards - VAS 14 Turnover and other incomes
Vietnam Accounting Standards - VAS 14 Turnover and other incomes
 

Similar to Deegan5e Ch16

Presentation on Accounting Standard 9
Presentation on Accounting Standard 9Presentation on Accounting Standard 9
Presentation on Accounting Standard 9Sagar Patekar
 
IFRS 3: Business combination
IFRS 3: Business combination IFRS 3: Business combination
IFRS 3: Business combination Sanaullahsani1
 
CA Varun Sethi IndAS 115 - Revenue from contracts with customers - sale or ...
CA Varun Sethi IndAS 115 - Revenue from contracts with customers - sale or ...CA Varun Sethi IndAS 115 - Revenue from contracts with customers - sale or ...
CA Varun Sethi IndAS 115 - Revenue from contracts with customers - sale or ...Varun Sethi
 
-revenue in as 9 methods ppt
-revenue in as 9 methods ppt-revenue in as 9 methods ppt
-revenue in as 9 methods ppthardeep singh
 
basicsofaccounting-120223232525-phpapp01.ppt
basicsofaccounting-120223232525-phpapp01.pptbasicsofaccounting-120223232525-phpapp01.ppt
basicsofaccounting-120223232525-phpapp01.pptManjulagupta15
 
Basicsofaccounting 120223232525-phpapp01
Basicsofaccounting 120223232525-phpapp01Basicsofaccounting 120223232525-phpapp01
Basicsofaccounting 120223232525-phpapp01BeinghumanSandipThakuri
 
Basicsofaccounting 120223232525-phpapp01
Basicsofaccounting 120223232525-phpapp01Basicsofaccounting 120223232525-phpapp01
Basicsofaccounting 120223232525-phpapp01SandipShahi
 
Introducing To Financial Accounting 2
Introducing To Financial Accounting 2Introducing To Financial Accounting 2
Introducing To Financial Accounting 2SandipShahi
 
Basicsofaccounting 120223232525-phpapp01
Basicsofaccounting 120223232525-phpapp01Basicsofaccounting 120223232525-phpapp01
Basicsofaccounting 120223232525-phpapp01gogulraj25
 
Measurement of profit
Measurement of profitMeasurement of profit
Measurement of profitBabasab Patil
 
Accounting treatment of Future Warranty Claims
Accounting treatment of Future Warranty ClaimsAccounting treatment of Future Warranty Claims
Accounting treatment of Future Warranty ClaimsDr Biswadev Dash
 
Problems based on accounting standards and guidance notes final
Problems based on accounting standards and guidance notes finalProblems based on accounting standards and guidance notes final
Problems based on accounting standards and guidance notes finalDwara Balaji
 
Basics of accounting
Basics of accountingBasics of accounting
Basics of accountingajithjoanes
 
Advanced Taxation to understand the taxation
Advanced Taxation to understand the taxationAdvanced Taxation to understand the taxation
Advanced Taxation to understand the taxationHiranPieris
 
P R Ramesh Business Combinations
P R Ramesh Business CombinationsP R Ramesh Business Combinations
P R Ramesh Business CombinationsNITIE
 
Introduction-and-roadmap-of-Ind-AS-for-1st-2nd-August-Pune-Branch-Programme-C...
Introduction-and-roadmap-of-Ind-AS-for-1st-2nd-August-Pune-Branch-Programme-C...Introduction-and-roadmap-of-Ind-AS-for-1st-2nd-August-Pune-Branch-Programme-C...
Introduction-and-roadmap-of-Ind-AS-for-1st-2nd-August-Pune-Branch-Programme-C...36110saitejas
 

Similar to Deegan5e Ch16 (20)

Presentation on Accounting Standard 9
Presentation on Accounting Standard 9Presentation on Accounting Standard 9
Presentation on Accounting Standard 9
 
IFRS 3: Business combination
IFRS 3: Business combination IFRS 3: Business combination
IFRS 3: Business combination
 
CA Varun Sethi IndAS 115 - Revenue from contracts with customers - sale or ...
CA Varun Sethi IndAS 115 - Revenue from contracts with customers - sale or ...CA Varun Sethi IndAS 115 - Revenue from contracts with customers - sale or ...
CA Varun Sethi IndAS 115 - Revenue from contracts with customers - sale or ...
 
Revenue
RevenueRevenue
Revenue
 
assignmenttutorhelp.com
assignmenttutorhelp.comassignmenttutorhelp.com
assignmenttutorhelp.com
 
-revenue in as 9 methods ppt
-revenue in as 9 methods ppt-revenue in as 9 methods ppt
-revenue in as 9 methods ppt
 
basicsofaccounting-120223232525-phpapp01.ppt
basicsofaccounting-120223232525-phpapp01.pptbasicsofaccounting-120223232525-phpapp01.ppt
basicsofaccounting-120223232525-phpapp01.ppt
 
Basicsofaccounting 120223232525-phpapp01
Basicsofaccounting 120223232525-phpapp01Basicsofaccounting 120223232525-phpapp01
Basicsofaccounting 120223232525-phpapp01
 
Basicsofaccounting 120223232525-phpapp01
Basicsofaccounting 120223232525-phpapp01Basicsofaccounting 120223232525-phpapp01
Basicsofaccounting 120223232525-phpapp01
 
Introducing To Financial Accounting 2
Introducing To Financial Accounting 2Introducing To Financial Accounting 2
Introducing To Financial Accounting 2
 
Basicsofaccounting 120223232525-phpapp01
Basicsofaccounting 120223232525-phpapp01Basicsofaccounting 120223232525-phpapp01
Basicsofaccounting 120223232525-phpapp01
 
Measurement of profit
Measurement of profitMeasurement of profit
Measurement of profit
 
Accounting treatment of Future Warranty Claims
Accounting treatment of Future Warranty ClaimsAccounting treatment of Future Warranty Claims
Accounting treatment of Future Warranty Claims
 
Nas 18 revenue
Nas 18 revenueNas 18 revenue
Nas 18 revenue
 
Problems based on accounting standards and guidance notes final
Problems based on accounting standards and guidance notes finalProblems based on accounting standards and guidance notes final
Problems based on accounting standards and guidance notes final
 
12895730.ppt
12895730.ppt12895730.ppt
12895730.ppt
 
Basics of accounting
Basics of accountingBasics of accounting
Basics of accounting
 
Advanced Taxation to understand the taxation
Advanced Taxation to understand the taxationAdvanced Taxation to understand the taxation
Advanced Taxation to understand the taxation
 
P R Ramesh Business Combinations
P R Ramesh Business CombinationsP R Ramesh Business Combinations
P R Ramesh Business Combinations
 
Introduction-and-roadmap-of-Ind-AS-for-1st-2nd-August-Pune-Branch-Programme-C...
Introduction-and-roadmap-of-Ind-AS-for-1st-2nd-August-Pune-Branch-Programme-C...Introduction-and-roadmap-of-Ind-AS-for-1st-2nd-August-Pune-Branch-Programme-C...
Introduction-and-roadmap-of-Ind-AS-for-1st-2nd-August-Pune-Branch-Programme-C...
 

Recently uploaded

Contemporary philippine arts from the regions_PPT_Module_12 [Autosaved] (1).pptx
Contemporary philippine arts from the regions_PPT_Module_12 [Autosaved] (1).pptxContemporary philippine arts from the regions_PPT_Module_12 [Autosaved] (1).pptx
Contemporary philippine arts from the regions_PPT_Module_12 [Autosaved] (1).pptxRoyAbrique
 
Call Girls in Dwarka Mor Delhi Contact Us 9654467111
Call Girls in Dwarka Mor Delhi Contact Us 9654467111Call Girls in Dwarka Mor Delhi Contact Us 9654467111
Call Girls in Dwarka Mor Delhi Contact Us 9654467111Sapana Sha
 
Introduction to AI in Higher Education_draft.pptx
Introduction to AI in Higher Education_draft.pptxIntroduction to AI in Higher Education_draft.pptx
Introduction to AI in Higher Education_draft.pptxpboyjonauth
 
Class 11 Legal Studies Ch-1 Concept of State .pdf
Class 11 Legal Studies Ch-1 Concept of State .pdfClass 11 Legal Studies Ch-1 Concept of State .pdf
Class 11 Legal Studies Ch-1 Concept of State .pdfakmcokerachita
 
Enzyme, Pharmaceutical Aids, Miscellaneous Last Part of Chapter no 5th.pdf
Enzyme, Pharmaceutical Aids, Miscellaneous Last Part of Chapter no 5th.pdfEnzyme, Pharmaceutical Aids, Miscellaneous Last Part of Chapter no 5th.pdf
Enzyme, Pharmaceutical Aids, Miscellaneous Last Part of Chapter no 5th.pdfSumit Tiwari
 
How to Configure Email Server in Odoo 17
How to Configure Email Server in Odoo 17How to Configure Email Server in Odoo 17
How to Configure Email Server in Odoo 17Celine George
 
Sanyam Choudhary Chemistry practical.pdf
Sanyam Choudhary Chemistry practical.pdfSanyam Choudhary Chemistry practical.pdf
Sanyam Choudhary Chemistry practical.pdfsanyamsingh5019
 
Solving Puzzles Benefits Everyone (English).pptx
Solving Puzzles Benefits Everyone (English).pptxSolving Puzzles Benefits Everyone (English).pptx
Solving Puzzles Benefits Everyone (English).pptxOH TEIK BIN
 
Paris 2024 Olympic Geographies - an activity
Paris 2024 Olympic Geographies - an activityParis 2024 Olympic Geographies - an activity
Paris 2024 Olympic Geographies - an activityGeoBlogs
 
Alper Gobel In Media Res Media Component
Alper Gobel In Media Res Media ComponentAlper Gobel In Media Res Media Component
Alper Gobel In Media Res Media ComponentInMediaRes1
 
URLs and Routing in the Odoo 17 Website App
URLs and Routing in the Odoo 17 Website AppURLs and Routing in the Odoo 17 Website App
URLs and Routing in the Odoo 17 Website AppCeline George
 
SOCIAL AND HISTORICAL CONTEXT - LFTVD.pptx
SOCIAL AND HISTORICAL CONTEXT - LFTVD.pptxSOCIAL AND HISTORICAL CONTEXT - LFTVD.pptx
SOCIAL AND HISTORICAL CONTEXT - LFTVD.pptxiammrhaywood
 
CARE OF CHILD IN INCUBATOR..........pptx
CARE OF CHILD IN INCUBATOR..........pptxCARE OF CHILD IN INCUBATOR..........pptx
CARE OF CHILD IN INCUBATOR..........pptxGaneshChakor2
 
Organic Name Reactions for the students and aspirants of Chemistry12th.pptx
Organic Name Reactions for the students and aspirants of Chemistry12th.pptxOrganic Name Reactions for the students and aspirants of Chemistry12th.pptx
Organic Name Reactions for the students and aspirants of Chemistry12th.pptxVS Mahajan Coaching Centre
 
How to Make a Pirate ship Primary Education.pptx
How to Make a Pirate ship Primary Education.pptxHow to Make a Pirate ship Primary Education.pptx
How to Make a Pirate ship Primary Education.pptxmanuelaromero2013
 
MENTAL STATUS EXAMINATION format.docx
MENTAL STATUS EXAMINATION format.docxMENTAL STATUS EXAMINATION format.docx
MENTAL STATUS EXAMINATION format.docxPoojaSen20
 
Software Engineering Methodologies (overview)
Software Engineering Methodologies (overview)Software Engineering Methodologies (overview)
Software Engineering Methodologies (overview)eniolaolutunde
 
Kisan Call Centre - To harness potential of ICT in Agriculture by answer farm...
Kisan Call Centre - To harness potential of ICT in Agriculture by answer farm...Kisan Call Centre - To harness potential of ICT in Agriculture by answer farm...
Kisan Call Centre - To harness potential of ICT in Agriculture by answer farm...Krashi Coaching
 
mini mental status format.docx
mini mental status format.docxmini mental status format.docx
mini mental status format.docxPoojaSen20
 

Recently uploaded (20)

Contemporary philippine arts from the regions_PPT_Module_12 [Autosaved] (1).pptx
Contemporary philippine arts from the regions_PPT_Module_12 [Autosaved] (1).pptxContemporary philippine arts from the regions_PPT_Module_12 [Autosaved] (1).pptx
Contemporary philippine arts from the regions_PPT_Module_12 [Autosaved] (1).pptx
 
Call Girls in Dwarka Mor Delhi Contact Us 9654467111
Call Girls in Dwarka Mor Delhi Contact Us 9654467111Call Girls in Dwarka Mor Delhi Contact Us 9654467111
Call Girls in Dwarka Mor Delhi Contact Us 9654467111
 
Introduction to AI in Higher Education_draft.pptx
Introduction to AI in Higher Education_draft.pptxIntroduction to AI in Higher Education_draft.pptx
Introduction to AI in Higher Education_draft.pptx
 
Class 11 Legal Studies Ch-1 Concept of State .pdf
Class 11 Legal Studies Ch-1 Concept of State .pdfClass 11 Legal Studies Ch-1 Concept of State .pdf
Class 11 Legal Studies Ch-1 Concept of State .pdf
 
9953330565 Low Rate Call Girls In Rohini Delhi NCR
9953330565 Low Rate Call Girls In Rohini Delhi NCR9953330565 Low Rate Call Girls In Rohini Delhi NCR
9953330565 Low Rate Call Girls In Rohini Delhi NCR
 
Enzyme, Pharmaceutical Aids, Miscellaneous Last Part of Chapter no 5th.pdf
Enzyme, Pharmaceutical Aids, Miscellaneous Last Part of Chapter no 5th.pdfEnzyme, Pharmaceutical Aids, Miscellaneous Last Part of Chapter no 5th.pdf
Enzyme, Pharmaceutical Aids, Miscellaneous Last Part of Chapter no 5th.pdf
 
How to Configure Email Server in Odoo 17
How to Configure Email Server in Odoo 17How to Configure Email Server in Odoo 17
How to Configure Email Server in Odoo 17
 
Sanyam Choudhary Chemistry practical.pdf
Sanyam Choudhary Chemistry practical.pdfSanyam Choudhary Chemistry practical.pdf
Sanyam Choudhary Chemistry practical.pdf
 
Solving Puzzles Benefits Everyone (English).pptx
Solving Puzzles Benefits Everyone (English).pptxSolving Puzzles Benefits Everyone (English).pptx
Solving Puzzles Benefits Everyone (English).pptx
 
Paris 2024 Olympic Geographies - an activity
Paris 2024 Olympic Geographies - an activityParis 2024 Olympic Geographies - an activity
Paris 2024 Olympic Geographies - an activity
 
Alper Gobel In Media Res Media Component
Alper Gobel In Media Res Media ComponentAlper Gobel In Media Res Media Component
Alper Gobel In Media Res Media Component
 
URLs and Routing in the Odoo 17 Website App
URLs and Routing in the Odoo 17 Website AppURLs and Routing in the Odoo 17 Website App
URLs and Routing in the Odoo 17 Website App
 
SOCIAL AND HISTORICAL CONTEXT - LFTVD.pptx
SOCIAL AND HISTORICAL CONTEXT - LFTVD.pptxSOCIAL AND HISTORICAL CONTEXT - LFTVD.pptx
SOCIAL AND HISTORICAL CONTEXT - LFTVD.pptx
 
CARE OF CHILD IN INCUBATOR..........pptx
CARE OF CHILD IN INCUBATOR..........pptxCARE OF CHILD IN INCUBATOR..........pptx
CARE OF CHILD IN INCUBATOR..........pptx
 
Organic Name Reactions for the students and aspirants of Chemistry12th.pptx
Organic Name Reactions for the students and aspirants of Chemistry12th.pptxOrganic Name Reactions for the students and aspirants of Chemistry12th.pptx
Organic Name Reactions for the students and aspirants of Chemistry12th.pptx
 
How to Make a Pirate ship Primary Education.pptx
How to Make a Pirate ship Primary Education.pptxHow to Make a Pirate ship Primary Education.pptx
How to Make a Pirate ship Primary Education.pptx
 
MENTAL STATUS EXAMINATION format.docx
MENTAL STATUS EXAMINATION format.docxMENTAL STATUS EXAMINATION format.docx
MENTAL STATUS EXAMINATION format.docx
 
Software Engineering Methodologies (overview)
Software Engineering Methodologies (overview)Software Engineering Methodologies (overview)
Software Engineering Methodologies (overview)
 
Kisan Call Centre - To harness potential of ICT in Agriculture by answer farm...
Kisan Call Centre - To harness potential of ICT in Agriculture by answer farm...Kisan Call Centre - To harness potential of ICT in Agriculture by answer farm...
Kisan Call Centre - To harness potential of ICT in Agriculture by answer farm...
 
mini mental status format.docx
mini mental status format.docxmini mental status format.docx
mini mental status format.docx
 

Deegan5e Ch16

  • 1.
  • 2.
  • 3.
  • 4.
  • 5.
  • 6.
  • 7.
  • 8.
  • 9.
  • 10.
  • 11.
  • 12.
  • 13.
  • 14.
  • 15.
  • 16.
  • 17.
  • 18.
  • 19.
  • 20.
  • 21.
  • 22.
  • 23.
  • 24.
  • 25.
  • 26.
  • 27.
  • 28.
  • 29.
  • 30.
  • 31.
  • 32.
  • 33.
  • 34.
  • 35.
  • 36.
  • 37.
  • 38.
  • 39.
  • 40.
  • 41.
  • 42.
  • 43.
  • 44.
  • 45.
  • 46.
  • 47.
  • 48.
  • 49.
  • 50.
  • 51.
  • 52.
  • 53.
  • 54.
  • 55.
  • 56.
  • 57.
  • 58.
  • 59.
  • 60.
  • 61.
  • 62.