Tuesday, May 26, 2020
Top Choices of Premiumessays Reviews
<h1>Top Choices of Premiumessays Reviews </h1> <p>I utilized ton't need to address an agent. This shows the longing and the ability of the endeavor to discuss legitimately with their clients. It's brilliant to address benefits that put customers' inclinations and requires over their salaries. </p> <h2>The 30-Second Trick for Premiumessays Reviews </h2> <p>UK Best Essays is a composing administration focused at understudies in the uk. Premium Essays is a help which gives the determination of composing administrations. Buy Canada Drugs from a licensed Canadian Pharmacy Online shop. </p> <h2> Premiumessays Reviews Explained</h2> <p>For occurrence, you will need to pay more if your paper is earnest or if it's progressively muddled. Since their determination our compensation exposition journalists exhibit significant level of duty towards giving top prevalent compensation paper benefits and they've never baffled. While deci ding for some, viewpoints related with your paper, you have a few decisions to browse, for example, revising, altering, organizing and style. On the off chance that you request papers from our business, you will get premium papers that has been set up by experts. </p> <p>After you set the request, you will procure numerous proposals from the creators that are set up to execute your work. So as to totally get a handle on correctly how to investigate the data outfitted and settle on the ideal decision while inspecting the perfect article making organization audits, you should completely get a handle on the most proficient method to pick the administration that will have the option to cover all your scholastic composing requests. Our article outline will be able to empower you to pick the most flawlessly awesome composing administrations. Verify that your survey perusers that the site isn't dubious to utilize. </p> <h2> Where to Find Premiumessays Reviews</h2 > <p>It would be shrewd to choose essayist who have foundation in the territory for your paper. 1 thing we need to specify from the earliest starting point is they tackle other composing administrations as well, aside from simply composing articles. An incredible point is an extraordinary establishment for an awesome article. Something we like about the site is the page given to their journalists and the manner by which they pick them it's incredible to comprehend a little about the individuals who are probably going to compose your paper. </p> <p>You may even request a paper on the off chance that you need it inside 3 hours. Route and enlistment on the asset won't take a lot of second. Costs rely upon specific factors They depend, unmistakably, on the kind of task, the assortment of pages, the cutoff time, and the quality you settle on. It is a fairly critical cost for the 3 page paper with the cutoff time of 3 days. </p> <p>No matter the theme, you 're work with one of more than 1,200 field experts to verify you get the outcomes that you've generally wanted. UK scholastics in more than 50 subjects are promptly accessible! Huge amounts of organizations disregard the easy truth that there are heaps of assortments of English. The organization has made a pool of more than 18,000 qualified journalists. </p> <h2> The Hidden Treasure of Premiumessays Reviews </h2> <p>Assignment composing might be the true matter of issue for understudies since they don't appreciate exactly how to control the planning to get only the exact comparative. They are prepared to achieve the most pressing task. You're probably going to have an essayist dedicated to the subject of an individual's coursework. Furthermore, you can connect with your author straightforwardly to follow the advancement of your task and talk about remarks. </p> <p>Furthermore, the business has some backup authors that could whenever start dealing with direness undertakings. You've potentially find an understudy with a solitary time utilized the help of a uniquely designed paper author. </p> <h2> New Step by Step Roadmap for Premiumessays Reviews</h2> <p>He will in a short time right any errors. There is a decent arrangement of data and writings distributed, and a few are futile. Some of the data looks outdated.</p> <p>Rates are noticeably shown on the first page so it's not hard to establish your choice on cost if this is your driving perspective. Venezuela has a lot to offer, in all actuality it has every last bit of it. Truly Amazing rates NO PRESCRIPTION REQUIRED! </p> <p>Other types of assignments cost in an unexpected way, and their rates can without much of a stretch be assessed through the site's value adding machine. As far as installment choices, there isn't any data which can b e found on the site. At whatever point installment was affirmed, no further changes or corrections can be made. When it has been affirmed, there is no alternative for corrections or changes. </p>
Monday, May 25, 2020
Use a Pattern For French Essay Writing
Utilize a Pattern For French Essay WritingThe most ideal approach to start composing a French exposition is by utilizing an example for French paper composing. The test is that there are a wide range of examples accessible available, and you need to choose which one to utilize. This is the most ideal approach to discover which one will be best for you.The first thing you have to think about this sort of example for French exposition composing is that there are numerous to browse. Indeed, it is all conceivable to cover various subjects. For instance, on the off chance that you need to expound on the way of life or history of France, you have the decision between expounding on the country's history or the geology of France. Then again, in the event that you are basically composing a book that relates to history and writing, you have a ton of choices.The most ideal approach to choose which design for French article writing to utilize is to counsel a companion who has utilized them previ ously. Ask them how they found the examples they utilized and whether they discovered them useful.If you are not keen on looking for counsel from somebody who is now effective, a smart thought is to make your own example. For this situation, you will require a theme to put together your paper with respect to. At that point you will require a character or occasion in history that the paper is about. As another option, you can even work in reverse from the character or occasion that you are attempting to portray.The most significant thing to recall is that there is no ideal example. There is consistently a decision and a variety. For instance, in the event that you were attempting to expound on history, you would need to pick an alternate example from that utilized by an expert essayist. Because you are going to utilize this example doesn't imply that it must be utilized as you compose your essay.The subsequent stage is to practice, practice, and afterward start to truly figure out co mposing an exposition. This implies you should get the theme, take a few notes, and afterward plunk down with the program and give it a shot. You will need to get acquainted with the words, the sentences, and the accentuation. As time passes, you will study the paper composing process.After some time, you will be prepared to introduce your article before a class. Obviously, you should set up a ton of material first. In any case, when you get into the progression of things, you will find that composing an exposition is significantly simpler than it was previously. This is particularly obvious in the event that you utilize an example for French paper composing.
Thursday, May 21, 2020
College Admissions Essay Tips - How to Write a Great College Admission Essay
<h1>College Admissions Essay Tips - How to Write a Great College Admission Essay</h1><p>Writing the best school affirmation article is a significant ability for any understudy, particularly one who needs to have a decent confirmation test score to pick up entrance into any school or college. With such huge numbers of colleges and schools are competing for your consideration, it isn't uncommon to need to compose a few expositions, and the best school confirmations paper ought to be the one that fits you best.</p><p></p><p>In request to compose a school affirmations article, you should have the option to convey your contemplations and feelings in a drawing in way. Posing inquiries and giving data will assist you with creating your article well. All alone, in any case, you can't give this style of composing. You will require some help to draw out all the data you need to convey.</p><p></p><p>The first thing you should do is locate a decent composing mentor who can assist you with the school confirmations article. Your school or college will probably have one alloted to you, or you might have the option to get your articles read and explored by a school confirmations coach. Notwithstanding, a mentor will give knowledge and help you in being your best paper essayist. A decent mentor will urge you to concentrate on what you are acceptable at, rather than just on what you have to do to overcome your school affirmations test.</p><p></p><p>Most mentors will give tips and proposals to what to remember for your school confirmations exposition. For instance, a mentor may encourage you to incorporate words that show your inclinations and interests. Also, a mentor can give direction on the most proficient method to build up your aptitudes and abilities to compose well. For instance, a mentor may suggest that you utilize the expression 'will draw out the best in me'this experience will e nable me to develop as an individual.' These supportive recommendations will assist you with flaunting your composing aptitudes and convey an astounding school confirmations essay.</p><p></p><p>Another approach to make your school affirmations exposition memorableis to concentrate on the subtleties of your encounters, abilities, or shortcomings. With this sort of article, the mentor can manage you to depict you best characteristics. This is one of the principle reasons why individuals decide to have a mentor do their school confirmations exposition. By concentrating on your qualities, you will have the option to impart your novel personality.</p><p></p><p>If you are confronted with composing an article for school confirmations, there are a couple of things you can do to make your school affirmations exposition paramount. Remember that these can be applied to any exposition, yet with this one, you will need to concentrate on your qualit ies and capacities. Utilize the application for instance. With this, you will need to concentrate on what you like and appreciate doing.</p><p></p><p>When composing your school confirmations paper, make sure to incorporate all the various components that make up a decent article. These are imperative to remember so you can give yourself the most obvious opportunity with regards to getting a decent school confirmation score.</p>
Sunday, May 17, 2020
Iels Agree Disagree Essay Samples
<h1>Iels Agree Disagree Essay Samples</h1><p>Now I am certain you are asking yourself, 'What do I'll will a sixth grade IELTS understudy truly comprehend when they read a concurred differ exposition test?' Well, there are numerous understudies that will settle on a truce with you, and there are numerous understudies that will differ with them. What I might want to do today is to investigate this thought, and furthermore take a gander at a portion of the focuses that will be canvassed in the concurred differ article tests that I am going to show you today.</p><p></p><p>The first point that you are going to see is a bit of an exposition that is called, 'I accept my conclusion exceeds your feeling.' Now, a great deal of understudies will differ with this, and a ton of understudies probably won't concur with it either. For instance, if you somehow happened to take a gathering of understudies that are in their first year of secondary school, and a sk them this, what will be the level of individuals that will concur that you accept your conclusion exceeds theirs? That will be exceptionally hard to get this inquiry replied, on the grounds that most understudies won't have the option to address that question in any kind of way.</p><p></p><p>Now, what I have discovered that most understudies will really concur on this is at any rate one understudy will say that they accept their assessment is the greater part. Be that as it may, it is highly unlikely for that understudy to demonstrate this announcement, since they probably won't have the entirety of the realities. Presently, this is actually why I like to discover understanding differ article tests, in light of the fact that these are questions that you will get totally debunked.</p><p></p><p>Now, we should return to the genuine extreme inquiry, and afterward we can proceed onward. This will be one of the genuine extreme inquiries t hat you will get. On the off chance that you proceed to read these articles for a little while, and discover these sorts of subjects, and you take around a few of these expositions that are from the concurred differ part, and you expound on what you have gained from this.One of the inquiries that I generally pose to the understudies, is, 'the thing that sort of explanations did you feel that you didn't see appropriately when you read through this paper?' Now, there will be a couple of various kinds of inquiries that you will be asked here. These will be things like, 'if I somehow managed to contrast this with another subject, what might Ielts this exposition test have to do with math?'</p><p></p><p>Another one of the inquiries that you will hear, is, 'if I somehow managed to peruse this, how might Ielts I comprehend what is the genuine distinction between one side and the opposite side?' Now, those are on the whole extraordinary inquiries that you will get. W hat's more, to give you a little tip on these sorts of inquiries, simply return and read through these.</p><p></p><p>What I like to do is simply begin returning and perusing them and simply break down them for myself, with the goal that I can truly comprehend what it is that I will be inquired. Presently, on the off chance that you can get this sort of data in the initial not many long periods of study, at that point that is even better.</p><p></p><p>In shutting, I simply need to rapidly specify that I will show you an example of a concurred differ exposition test, just as an example of the various subjects that will be utilized in these papers. There are a couple of things that you have to detract from this, and that is, there are a great deal of themes that you will be gotten some information about, and there are many points that you will get asked about.</p>
Wednesday, May 13, 2020
Korean Sample Essay on Family
Korean Sample Essay on FamilyWriting a Korean sample essay on family is quite different from other subjects. If you are considering writing the paper, it is very important to understand Korean culture, values and traditions so that you have a clear understanding of how to write a Korean essay. Here are some things that you can do to make your writing experience better.Start a Korean sample essay on family by preparing a family story. Write in simple words, but with a little bit of detail to make your writing more vivid. Get a lot of information about your family and how it started, and tell a little about your own family's story as well. Then add details to the story, making it less about the writer and more about the subject.Talk about each member of your family as he or she was important to you. Create a story about each person, starting with how your mother first met your father. Show how the two of them became best friends, the special moments they shared, and how the two of them learned how to be parents. Think about what your son or daughter is like and how your relationship with them is going to change in the future. Let your imagination go wild and describe your family members as you know them right now.Include details about what it was like growing up in your family, for example, how your mom and dad struggled when you were growing up. Try to talk about things that happened to your family that have little to do with education or how you grew up. One good way to do this is to talk about your family's traditions, or about how your family has always struggled and to what extent they still do. Remember that your paper will be judged by the people who read it, so you should give them some interesting and relevant information.Start a Korean sample essay on family by telling a few stories. You should not write too much about yourself in your story. This is important because you will not have the chance to get too personal in your work. Tell the reader what th ings mean to you, what you hope to accomplish in the future, and why the people in your family are important to you. It is best to start with a short story about your family, so that you can focus more on what it means to you to write the essay.When you describe each member of your family, try to tell the reader what traits he or she has that set it apart from other families. You may want to use examples, for example, you may mention how your husband is more active than most people who have three children. Focus on the qualities that make you love your family so much, so that your writing will come across as a true depiction of the real experiences you went through. You may also want to tell your readers that you were really touched by the attention the two of them gave you.Start a Korean sample essay on family by telling a bit about your life. List the different points you want to include in your paper. For example, if you want to mention that you were raised in a house where you c ould grow up in the modern world, but still find your roots in the countryside, list this as an aspect of your life. However, don't forget to mention the disadvantages, like how your family will never experience traditional wedding rituals. Also, if you are fond of sports, write about it and how you became involved in it.In conclusion, let's talk about your family. Write a Korean sample essay on family about your family, about the aspects that you would like to include in your paper. Just remember that it is not a set of guidelines but a bit of personal preference, so write in your own style. You can always modify it in the future, so there is no need to worry about being stuck with a certain story.
Sunday, May 10, 2020
Compare Essay Topics Which Is Better
<h1>Compare Essay Topics Which Is Better</h1><p>When it comes to picking correlation exposition points which is better, you will be unable to discover any individual who might oppose this idea. In all actuality the Internet has made it far simpler for understudies to compose expositions on an assortment of subjects, and with the measure of information accessible on numerous themes, understudies are confronted with a wide scope of decisions. It's as though everybody has a most loved point which has just been secured by another understudy. Truth be told, the majority of these points would be pretty boring.</p><p></p><p>However, in the event that you have perused a portion of the subtleties above, you will realize that contrasting exposition subjects is similarly as significant as composing an article. This is particularly evident with regards to papers covering subjects which you know nothing about.</p><p></p><p>Before b eginning your article, it is essential that you set aside a little effort to take a gander at various points and conclude which would be more qualified to your specific needs. On the off chance that you realize that you will expound on expressions of the human experience or writing, for instance, you should ensure that you take a gander at a wide scope of points here of interest.</p><p></p><p>If you are as yet uncertain about which themes are better, there are various sites which have suppositions from people who have composed broadly regarding the matter. One approach to discover which ones are best is to investigate what different understudies have expounded on these subjects. Clearly, you won't find what is really appropriate for you, however this will give you an idea.</p><p></p><p>It is significant that you analyze the entirety of the exposition subjects that you are thinking about doing. All things considered, regardless of wheth er a couple of them are superior to other people, there are a few that you ought to avoid.</p><p></p><p>Once you have distinguished the best expositions and examination paper points, you ought to likewise discover a guide that can assist you with finishing your task. The guide will assist you with picking an exposition point that is directly for your character, abilities, interests, etc.</p><p></p><p>Once you have finished this, you should contrast it and what different understudies have composed and ensure that the one you pick would be intriguing and straightforward. You ought to likewise figure out how to get criticism on your article from your instructor or tutor.</p><p></p><p>As long as you are cautious and exhaustive, you ought to have the option to discover some examination paper themes which are more qualified to your character. This will allow you to think of some incredible papers which are one of a ki nd and will stand apart among the crowd.</p>
Friday, May 8, 2020
Essay Topics For Kids - Why You Need a List
Essay Topics For Kids - Why You Need a ListWhen you are researching essays for kids for your children, you will want to keep in mind that they are the most creative in their writing abilities and they will be looking for a variety of topics for essays that are challenging and allow them to express themselves. The students need something they can write about that will entertain them and their parents as well. There are a number of ways to write essays for kids that are fun, exciting and not too difficult.You can choose essay topics for kids that are specific and relate to the subject area they are studying. They may want to cover a subject like animals or toys. Or, you may be more interested in writing about specific items such as clothes, cars or homes. There are plenty of ideas out there and you can find some in their research and in the library.You may also wish to consider taking some time to listen to your students talk about their homework and then go over it with them and ask t hem what they would like to do with their homework and what kind of tasks they want to do on their assignment. Sometimes, you can get very specific ideas from talking to your students. What is important is that you allow them to express themselves and discuss what they would like to do. You can make this a part of your own topic selection and ask them to talk about what they would like to do and how you can help them. They will be much more likely to ask for help with their assignments if they feel they have a good opportunity to have input.Students can also look at the current and past of the topics that are available for essays for kids and write up their own list. For example, there are several stories and novels based on fantasy and science fiction. These are excellent for the type of writing they enjoy reading about and to write about. You may even find that these stories fit well into the topic of essays for kids.There are also lots of other topics that are more academic in na ture and will benefit your children when they are looking for essay topics for kids. There are several books and newspapers that often have long lists of themes and topics. Your child may also use various websites to find the latest topics for essays for kids that they may have an interest in. These are also great resources if you are looking for ideas that your children can use on their own.As you are researching topics for essays for kids, you may want to put together a list of a few specific topic and write out a general outline. This should also include timescales, deadlines and who should be helping with the assignment. You may want to have several copies of the outline in front of you so that you can be sure that you have everything in order before you start writing.As you are researching essay topics for kids, you will want to do your best to find out as much as you can about the topics. Research and then create your essay topics for kids list will allow you to focus on your area of interest and allow you to be creative when it comes to choosing topics.
Wednesday, May 6, 2020
The Layers Of The Earth - 1475 Words
Most people know that Earth is the planet they live on, itââ¬â¢s basic knowledge. They also know that the earth has volcanoes, mountains, earthquakes, etcetera. Do they know though how these features were made? Do they know what is inside of the earth? Most likely, unless related to their job they do not. However, just because someone may not know about it, it doesnââ¬â¢t mean itââ¬â¢s not happening, and all of the earthââ¬â¢s layers working in harmony is definitely happening. Earth is in fact an intricate planet that has multiple layers of differing compositions. To be exact the earth has four main layers. The uppermost layer is the one humans come in most contact with, the crust. The crust consists of ââ¬Å"thin silicate rock materialâ⬠(Structure of the). Although the crust is not entirely the same. Actually there are two distinct types of crust, oceanic and continental. ââ¬Å"The continental crust is made up of mostly rocks similar to granite while the oceanic crust is much denser and made up of a material similar to basaltâ⬠(Structure of the, Rose). The second layer is called the mantle. ââ¬Å"The mantle is much denser than the crust and contains similar to the crust mostly solid silicate crustâ⬠(Structure of the). ââ¬Å"As we travel further down the earth we wind up in the outer core. The outer core is a core of molten nickel and iron. Finally thereââ¬â¢s the inner core. The inner is a solid metal core made up of nickel and ironâ⬠(Structure of the). All these layers functioning together cast out a magneticShow MoreRelatedAcute Atmospheric Layer Of Earth s Atmosphere5361 Words à |à 22 Pages(a)The smoke seen emanating from the slum would be held and circulated within which layer of Earth s atmosphere? (1 mark) Troposphere: The lowest atmospheric layer surrounding the globe and is approximately 11 km in thickness. In this region most clouds and meteorological conditions are situated in the troposphere. The troposphere is approximately 7klm thick near the poles and denser by approximately 15klm next to the equator. (b)Please explain how the slum dweller s exposure to soot is a considerablyRead MoreThe Effect Of Chlorofluorocarbon And Hydrochlorofluorocarbon Refrigerants On The Earth s Ozone Layer1841 Words à |à 8 PagesChlorofluorocarbon and hydrochlorofluorocarbon refrigerants have been widely used in traditional cooling systems. These refrigerants accelerate the depletion of the Earthââ¬â¢s ozone layer. Therefore, adsorption air-conditioning technology attracted much attention recently as an alternative solution due to its advantage of environmental friendliness. This system as it powered by waste and/or solar heat can help to reduce required energy and thermal pollution. This paper presents an overview of researchRead MoreHow Two Gases Make Up The Atmosphere872 Words à |à 4 Pageswould be no life on earth. Two gasses make up the vast majority of the world s climate: nitrogen (78%), and oxygen (21%). Vaporous components, carbon dioxide and distinctive follow gasses make up the rest. Researchers isolated the climate into four layers as indicated by chemically nature: upper environment, upper air/high place, mesosphere, and thermosphere. The temperature drops as we go up through the upper environment, yet it ascends as we travel through the following layer, the upper climate/highRead MoreDating : The Rocks Of The Grand Canyon1013 Words à |à 5 Pages Dating the Rocks of The Grand Canyon (old earth vs. young earth) I. Introduction The Grand Canyon is a National Park located in Arizona where over four billion individuals go to visit yearly (ââ¬Å"Grand Canyon National Park,â⬠n.d.; Hill Moshier, 2009, p. 99). It is over ââ¬Å"18 miles wideâ⬠; ââ¬Å"a mile deepâ⬠; and ââ¬Å"300 miles longâ⬠(ââ¬Å"Grand Canyon National Park,â⬠n.d.; Bohlin, 1993). When looking at the Grand Canyon, there are essentially two sides, the South side and the North side also known as Rims. BothRead MoreLayers Of The Atmosphere- Bri Caamano1178 Words à |à 5 Pages Atmosphere Paper Layers of The Atmosphere- Bri Caamano Our atmosphere on Earth has many different layer which protect us from the harmful elements in space. Our atmosphere is divided into five layers. The troposphere is the first layer closest to earth. In this layer weather occurs, this is also the closest layer to us. The second layer would be the stratosphere. The stratosphere is one of the most stable layers. Due to the stability of this layer jets and aircrafts fly within this areaRead MoreHow Two Gases Make Up The Atmosphere883 Words à |à 4 Pagesbe no life on earth. Two gasses make up the vast majority of the world s climate: nitrogen (78%), and oxygen (21%). (vaporous component), carbon dioxide and distinctive follow gasses make up the rest. Researchers isolated the climate into four layers as indicated by solidify (chemically)ature: upper environment, upper air/high place, mesosphere, and thermosphere. The temperature drops as we go up through the upper environment, yet it ascends as we travel through the following layer, the upper climate/highRead MoreThe Ozone Layer And Global Climate Change1186 Words à |à 5 Pageshuman activities over the past 250 years have warmed our planetâ⬠. The ozone layer and a stable climate temperature are the only thing protecting life on earth fro m the deadly UV rays and harmful global temperature rise. All around the world today the ozone layer is constantly depleting and the overall global temperature is constantly heating up whether anyone is acknowledging it or not, but there is a cause. Ozone layer depletion and global climate change are naturally occurring events that haveRead MoreGeological Time Worksheet633 Words à |à 3 Pagesability to figure out past |By looking at the layers of |The disadvantages to this study | | |sequences of events thus telling|sediment stacked on top of each |and the determining how old | | |us the approximate age |other and studying the fossils |these layers of sediment might | | |difference from one formation to|found within these layers gives |be is the fact that we do not | |Read MoreEnvironmental Ethics And Environmental History1379 Words à |à 6 Pagesworld s ever increasing increasing wants Stewardship worldview, this view states that we have a responsibility to take care of the earth and that we should use earth s resources for our benefit Environmental wisdom worldview, this view is for the belief that everyone completely depends on nature and that earth is here for every species, man should care for his earth Environmental justice-movement,this viewââ¬â¢s issues revolve around equality Aldo Leopoldââ¬â¢s writings produce most of these views LeopoldRead MoreAtmosphere1066 Words à |à 5 Pagescomposed of carbon dioxide and other gasses.It is a mixture of gases encircling the Earth and held by the Earthââ¬â¢s gravity. This invisible mixture of nitrogen, oxygen, argon, carbon dioxide, and water vapor protects the planet from harmful radiation and makes life on it. (Atienza et al., 2012) Atmosphere and Ecology The atmosphere implies the protective blanket of gases, surrounding the earth: (a) It sustains life on the earth. (b) It saves it from the hostile environment of outer space. (c) It absorbs
Tuesday, May 5, 2020
Accounting Theory Developing Financial Reporting
Question: Describe about the Accounting Theory for Developing Financial Reporting. Answer: Introduction Accounting standards are important to develop a common accounting framework to be followed by the users of accounting system. There are different measurements of cost like historical cost, fair market value, current cost and net realizable value. These measurements of cost will be analyzed in detail through explain the usefulness of other cost measurement methods to historical method. Conceptual framework is most important part of the accounting and there are certain users whoa re benefited from this conceptual framework. Also there will be discussion on the financial reports and how it impacts the decision. Usefulness of Alternative Measurement Systems to Historical Cost Historical cost is the method used to measure the value and it is used in accounting to know the price of assets and liabilities. According to this method assets owned by the organization have to be recorded at original cost or nominal cost as and when acquired by the organization (Menicucci, 2014). There are mainly three alternatives to the measurement of values in accounting as against the historical cost. Fair Market Value Method: Fair market value concept is one the popular method to value the assets and liabilities and can be used easily as against the historical cost concept. According to fair market value method, value of assets refers to value on which assets and liabilities can be purchase and sell in the open market. Fair market value is truly based on the market price of assets whereas historical cost is based on the past transactions (Amount paid when assets are brought). It is more relevant to use the fair market when accounting for assets as it provides the current market information and also keep check on the impact on inflation of assets value through accounting them (Pratt, 2010). Investors and creditors are much benefited from the fair market value concept as assets are recorded at market value that provides clearer picture of performance of the organization. Hence, this method provides more transparency to the users of financial reports. Organization exposure to risk a nd inflation can be evaluated through applying the fair market value concept. There are some dissenters who argue that accounting information presented in the market value financial statements cant be trusted and are unreliable as it is not based on the arms length price. Due to this issue, there is huge exposure to manipulation of accounts by the management and such information cannot be used in financial decision (Pratt, 2010). Market value of assets and liabilities are generally based on the subjective estimates of the managers. Sometimes fair market value of assets cant be ascertained as it is not readily available in the market therefore for such assets historical approach or fair market estimation by the manager is followed. Fair market value method is more beneficial to the investors as only this method provide current and inflated price of assets (Pratt, 2010). So it can be said that this method is the best alternative to historical cost method. Net realizable value: It refers to the estimated selling price of the assets in the ordinary course of business less the cost incurred to make the sale. As against the cost measurement bases of assets (Historical cost and Current Cost), net realizable value means actual benefit derived from an asset. There are certain assets where fair estimation of cost or historical cost proves to be volatile and there is required to follow the concept of net realizable value (Stolowy Lebas, 2006). Net realizable means lower of fair value and recoverable cost. Net realizable value is only accepted in some cases because it is strictly opposed in some cases where acceptance of net realizable value is not possible. The general reason net realizable is rejected as it results in unrealistic low values of the productive assets like plant and equipments. Net realizable value differs from the fair market value by the amount of transaction cost reduced to arrive at net realizable value and also the extent of cost of completion that differs from the market value of assets (Stolowy Lebas, 2006). Therefore, it can be said that net realizable value concept can be more beneficial in few cases where historical and fair market value concepts are not useful. Current Cost - Reproduction Cost and Replacement Cost: Reproduction cost of assets refers to the economic cost that will incur if exiting asset is replaced with an identical one. Replacement cost refers to the economic current acquisition cost that will incur to replace the exiting asset with the asset of equivalent productivity capacity or service potential (Bonham, 2008). As defined reproduction cost differs from the historical cost as it puts concerns on the most recent economical cost of assets whereas historical cost takes only the cost incurred at time of acquisition. Replacement cost is more reliable and take all aspects of accounting while estimating the replacement value of assets. Replacement value is based on the productivity capacity or the service potential of an asset not on the cost incurred to replace the exiting asset with new one (Bonham, 2008). So, current cost concept can be used as against the historical cost and it is beneficial in various situations as per the need of the organization to present the financial reports. Potential Beneficiaries from the Development of a Conceptual Framework Conceptual framework of accounting was set by the International Accounting board with mutual concern with other accounting boards. This framework sets out the concepts that define the preparation and presentation of financial statements for the external users. This framework is so designed that it mainly helps the readers and preparers of financial reports. The main purpose of common conceptual framework is to eliminate the various issues caused while preparing the financial reports as there are many differences in presentation of financial reports at country level and at international level (Alexander Archer, 2008). Therefore, IAB has come in front to solve this issue through preparing the common framework to present the financial reports that help preparers to prepare only one financial report for the origin country as well as for international level. Investors who tend to invest in the multi national companies pursue difficulties in understanding the financial reports before such framework has been made due to difference in accounting standards and presentation style of statements (Greuning Koen, 2001). Conceptual framework assists the accounting standard board in promoting harmonization of regulations, accounting standards and procedures relating to the preparation and presentation of financial statements through providing the basis in reduction of number of alternative accounting treatments followed by Accounting Boards (Weygandt, Kieso, Kimmel, 2010). This common conceptual framework helps auditors to provide their opinion on the true and fair picture of the financial statements in easier way. Through issue of common accounting standards to followed by the all accounting boards it is possible for auditors to expertise their knowledge in their interest field and get a chance to use such knowledge national as well as international level. There are certain users of the financial reports and they require having a common platform through which such financial reports can be reviewed and common opinion can be made. It is only possible through producing such a contrast yet common accounting framework at international level. This conceptual framework consists of guidelines and principles that have to be followed while framing the accounting standards (Greuning Koen, 2001). The IFRS framework defined by the IAB serves as the guiding principle to the accounting board in developing the future IFRSs and to solve the accounting issues that does not confirms with the new International Accounting Standards. Investors need to know the risk associated with their investment in various organizations and how much return they can earn through such investment. The only way to determine the risk and return associated with the investment is to analysis the financial statements, but lack of common financial statements it is not possible to evaluate the company performance with ease. Investors need financial information that guides them whether they should buy, hold or sell. Also, investors are eager to know the capacity of the organization to distribute the dividends and how much (Alexander Archer, 2008). The general purpose financial report does not provide all information therefore IFRS Framework has been framed to avoid such problems faced by the investors. The IFRS has noted that parties like prudential and market regulators find general purpose financial statements useful. On the other hand Board considered that objectives of financial reporting and general purpose financial statements are not consistent and it requires developing a common framework that governs all the accounting standards followed while preparing the financial statements (Macve, 2015). To the contrary, persons associated in preparing the financial reports complain on the requirement to prepare two different financial reports, one as per home country Accounting Board and other according to International Accounting Board. There are certain differences between IFRS and other followed Accounting Standards. Among such differences there are some issues that significantly violate the requirements at international level (Macve, 2015). All such issues have been proposed in the conceptual framework and necessary steps have been taken to overcome such issues. Conceptual framework proposes the common principles and guidelines that need to be take care of while framing the accounting standards. After such changes, it has been noticed that mostly countries have same accounting standards as given by IAB. Accountants find it easy to learn these common accounting standards and apply while preparing the financial statements (Weygandt, Kieso, Kimmel, 2010). So, it can be conclude that conceptual framework helps certain people through solving their common issues but it is true that investors and accountants are much benefited from preparation common conceptual framework. Decision Usefulness and / or Stewardship as objectives of financial reporting Decision usefulness: It refers to the method or approach used while making the financial statements and it lays emphasis on the theory of investors decision making as to infer the type and nature of information required by the investors (Kieso, Weygandt Warfield, 2010). This theory refers to the single person decision theory. The single person decision theory provides how the rational individual makes optimal decisions while having the uncertainty. This theory requires the decision maker to have set of acts from which one have to select on the basis bayes theory model. The optimal decision refers to the decision that increases the decision maker expected utility that is based on the probabilities of the states of nature. There are pre and post probabilities of states of nature that decision maker conceive while making the final decision and these probabilities are tested using the bayes theorem. Information system has wide role in decision making process as all major decisions are t aken through incorporating financial information generated by the information system (Staubus, 2013). Stewardship function of financial reporting: Stewardship is the wide concept and it is widely accepted all over the world. Basically Stewardship is taken from the word Steward. It means person who undertakes responsibility to manage the affairs of an estate hold by his employer, one who mange the financial affairs of others property and one who is appointed on the behalf of anther to take care of. IASB framework has discussed the stewardship or accountability in its Para 14. It clearly says that financial statements must show the results derived from accountability/stewardship of management (Alexander Jorissen, 2007). Owners of the organization has the right to check on the accountability of management in order to help investors to economic decision on whether to buy, sell or hold their investment. Basically stewardship function of financial reporting is linked to the agency theory as owners assign the stewardship of the company to the responsible management. They want from manageme nt to fulfill the owners objective, apply strategies to make proper use of resources and to check the misappropriation of the company assets. Stewardship is most important in the financial reporting as it considers the relation of agent-principal and tend to benefit both parties (Britton Alexander, 2004). According to stewardship function management has to report credibly to the owners of the company and must be held responsible of every wrong decision taken against the welfare of company. Stewardship is not limited to the value of assets and liabilities but it focuses on whole business model. Stewardship lays emphasis on the long term considerations, value of reporting the past transactions and events, and completeness, reliability and transparency of reporting. Stewardship can be use interchangeable with the accountability as both means acting for welfare of owners. However accountability can be used in wide context as compare to stewardship and in modern period stewardship seems to be replaced by the accountability. Among stewardship and decision usefulness functions, stewardship has been accepted as the main objective of general purpose financial accounting. Stewardship function set vast and clearer picture of reliability, completeness and transparency of financial reports to their owners. IASB has mentioned that stewardship / accountability it is most important objective of financial reporting and it is considered as separate objective of financial reporting (Alexander Jorissen, 2007). Stewardship / accountability is related with the agency theory and it has broader view than resource allocation because it focus on both past performance of the organization and how organization will perform in future (Britton Alexander, 2004). Conclusion Financial reporting is the most important part of management function and there need to consider its important aspects to have proper financial reporting. Conceptual framework plays a significant role in financial reporting and it benefits people at large mainly investors and preparers of financial reports. References Alexander, D. Jorissen, A. (2007). International Financial Reporting and Analysis. Cengage Learning EMEA. Alexander, D., Archer, S. (2008). International Accounting/Financial Reporting Standards Guide. CCH. Bonham, M. (2008). International GAAP 2008: generally accepted accounting practice under international financial reporting standards. Wiley. Britton, A. Alexander, D. (2004). Financial Reporting. Cengage Learning EMEA. Greuning, H. Koen, M. (2001). International Accounting Standards: A Practical Guide Other World Bank Bks. World Bank Publications. Kieso, D., Weygandt, J. Warfield, T. (2010). Intermediate Accounting: IFRS Edition. John Wiley Sons. Macve, R. (2015). A Conceptual Framework for Financial Accounting and Reporting. Routledge. Menicucci, E. (2014). Fair Value Accounting: Key Issues Arising from the Financial Crisis. Springer. Pratt, J. (2010). Financial Accounting in an Economic Context. John Wiley Sons. Staubus, G.J. (2013). The Decision Usefulness Theory of Accounting: A Limited History. Routledge. Stolowy, H. Lebas, M. (2006). Financial Accounting and Reporting: A Global Perspective. Cengage Learning EMEA. Weygandt, J.J., Kieso, D.E. Kimmel, P.D. (2010). Financial Accounting: IFRS. John Wiley Sons.
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