American Women And Children Tie The Idea Of Perfection

American men women and children tie the idea of perfection in with personal acceptance. When one not satisfied with their body, they turn to cosmetic consumption. Women are more subject to the influence of cosmetics, causing them to feel inadequate, and lessens their self-confidence. From the beginning of time humans have been obsessed with the idea of perfection. This basic want drove many people to achieve great things. The desire from perfection helped build our governments and houses and streets. People were just not satisfied with what they had. There was always a mind for something better, greater, and more useful. This drive is good to have when it comes to aspects like building a better road for traveling. A dirt path can be used†¦show more content†¦To understand why people are obsessed with we must first understand how it is done. There are many parts to cosmetics. The main purpose is to alter the appearance of one’s body. This could be as simple as changing ones hair color or as complex as changing the shape of one’s nose. This requires cosmetic surgery â€Å"The cosmetic surgery is to improve a person s appearance and thus, self-esteem by changing the way she or he looks. Cosmetic surgery is performed on the face and body† (Chesahna). Cosmetics may physically change the body, but that is not the only thing that is affected. Make-up, hair dye, and surgeries can have a large effect on one’s self-esteem and self-concept. As children we are taught to love ourselves for who we are. Parents always say don’t let anyone make fun of you because you are made special. No one in the world is like you. As we progress in life and attempt to gain individuality, we ironically do the opposite. Women start to base their looks off of the famous celebrities they see on television. When a person puts on make up, they are unifying their personal identity. If we all put on foundation, mascara, eyeliner, and lipstick then we all would look the same. In some cases it is good to use when covering a scar, blemish, or bruised eye but it shouldn’t be used in every situation. It is important to understand that what we think of ourselves is more

High Stakes Testing And Statewide Standards - 1159 Words

High-stakes testing and statewide standards The Department of Education concludes that high-stakes testing and statewide standards puts too strain on both the teacher and student. Multiple studies show evidence of miscalculation of scores, teachers being blamed for low test score, and too much time spent on preparation for the tests. The purpose of this policy brief is to elaborate on the non-beneficial components of high-stakes testing and statewide standards. Thus, peer-reviewed research articles and evidential articles are reviewed on high-stakes testing and statewide standards. In addition, the state of Florida has shown the greatest amount of dissatisfied outcomes. The information provided in this policy brief will precisely indicate why high-stakes testing and statewide standards should be abandoned from the school system. I request the action of Congress to outlaw high-stakes testing and statewide standards for the betterment of all National citizens by passing a new law to fo rce states away from standardized testing. For the past 15 years, the No Child Left Behind Law (NCLB), every state has been required to provide each child with a test. This occurs every year; K-8th grade is tested on math and reading, and once in high school. Furthermore, districts have added a variety of tests to follow state-mandated tests. The Counsel of the Great City schools concluded that students take approximately 113 tests between grades K-12. Roberta Munoz (2006)Show MoreRelatedThe Debate Over High Stakes Testing Essay1003 Words   |  5 PagesScores In Texas Tell US? by the Rand Corporation looks at the pros and cons to high stakes testing in Texas. High stakes testing was meant to improve academic scores and motivate teachers, but unintended concerns have risen. Professionals and the media question exactly how beneficial these test are, and if we should continue to use them. Texas was looked at because students had made huge strides in statewide testing. Gains in Texas Assessment and Academic Skills (TAAS) re ading and math scoresRead More Alternative Assessment Essay examples1282 Words   |  6 Pagesproject-based learning, because the entire academic year is devoted to practicing for statewide testing.† He went on to say that things can be different (Montague, 2000). He is correct; there are other ways to â€Å"test† student knowledge that are more beneficial to the students. These are called alternative assessment forms. Standardized tests can take various forms. Two major types of standardized tests are nationwide and statewide tests. An example of a nation-wide test is the Stanford Achievement TestRead MoreWhat Are The Critiques Of The SOL Test?861 Words   |  4 PagesVirginia’s statewide tests† talks about the Standards of Learning (SOL) exams. According to Virginia officials, the SOL is more difficult than national standards and is similar to the Common Core State Standards. The SOL is a high-stakes series of exams that assess the students understanding of the required curriculum across core subjects such as reading, writing, social science, mathematics, and science. Virginia students begin taking SOL exams in third grade until they graduate high school (BalingitRead MoreThe No Child Left Behind Act1420 Words   |  6 PagesMany stakeholders’ in public education are seeking solutions to produce high achieving students who graduate ready to embrace technological challenges . One solution for many stakeholders’ seems to be high stakes testing. High stakes testing is an educational reform where decisions are based on individual student performance, teacher performance, and school performance. The tests are usually performed as an end of course or end of grade assessment after completion of the curriculum. The No ChildRead MoreIntroduction. A Resounding â€Å"Thank You† Is Directed Toward1514 Words   |  7 PagesBehind† Act in 2002, which consists of the Common Core State Standards (CCSS) Initiative. CCSS is set of quality academic standards in math and English for grade levels K-12 that outlines what a student should have learned at the successful completion of each grade. Ultimately, the CCSS levels the learning field for students across America, regardless of social class, race, or disability by requiring all students to meet the same standards of quality education. Statement of the Problem The popularityRead More No Child Left Behind Assessment Essay1289 Words   |  6 PagesIf a standardized test was a contestant on Dancing With the Stars or American Idol, would it be voted off? Depends on whether the judges were politicians, professors, psychologists or parents. The stakes are high; ideology and money are at stake, and accountability is on the line. Using standardized tests as quantitative measurement tools have important implications for American education, â€Å"quality of assessment is one of the key features of good teaching and setting appropriate assessment tasksRead MoreThe Video Discussions : No Child Left Behind1217 Words   |  5 Pagescontext of the video discussions, No Child Left Behind (NCLB) represents a top-heavy approach to education with the federal government mandating reform and placing emphasis on testing outcomes. Indeed, NCLB is part of the accountability movement that has led to the development of ongoing measures that are designed to cr eate statewide assessment systems to measure student performance in mathematics and reading and thus address areas for improvement among students not performing at passable levels in suchRead More Education Essay1244 Words   |  5 Pagescontroversies over education are centered around the question of how strictly standards should be upheld. The concern over whether or not flunking students is appropriate or even in the best interest of the student is a widely discussed topic. The argument often begins with students just starting school where the question of standardized testing for kindergartners arises. The majority of people are actually against such testing because they feel that a child who is labeled as a failure at such an earlyRead MoreObjectives Of The Curriculum Development789 Words   |  4 Pagesfederal funding to administer a statewide standardized test annually to all students. Schools that receive Title I funding through the Elementary and Secondary Education Act o f 1965 must make Adequate Yearly Progress (AYP) in test scores. This aim led to setting a more specific goal of choosing DII as a curriculum strategy to consistently help raise student test scores. Once the curriculum instrument was identified, the objective was to deconstruct the power standards of each of the two subjectsRead MoreEducation Questions: Field Trip1000 Words   |  4 Pagespermission slip was required to stay behind at school. All of these issues are still important and practiced but now there are also a whole new set of requirements, some of which stand to end field trips all together. Those issues surround curriculum standards and time constraints as well as legality and liability issues. The field trip must be sanctioned and approved by the school and it is even possible that the school needs to contact their liability insurer to make certain that the trip is covered

Decision Making Styles And Their Associations With...

Stephanie Segovia NSS 101 November 12, 2015 Source: BavoÄ ¾Ãƒ ¡r, Jozef and OÄ ¾ga Orosovà ¡. â€Å"Decision-making styles and their associations with decision-making competencies and mental health.† Judgment and Decision Making 10(2015): 115-122. Web. 1 Jan. 2015 Problem: The issue that is being addressed is finding out what the relationship are between the different decision-making styles and how this affects our decision-making competencies and mental heath. Hypothesis: If you use certain decision-making styles then it will affect the outcome of your mental health and competency. The independent variables are the five decision-making styles which are rational, intuitive, dependent, avoidant, and spontaneous. 1. Rational style- has to do†¦show more content†¦Research design: It is a survey type of research design that includes tables and data that is collected by the surveys that have been conducted on the 427 Slovak high school and university students. There were many correlations in the research that was done. Most of it had to deal with that people who are avoidant and spontaneous decision makers do not have the best mental health or do not know how to deal with certain aspects of their life. They investigated the psychometric characteristics of the GDMS and its inner consistency and subscale intercorrelations. Then they studied the relationships between decision-making styles and decision making competencies. Lastly they explored the associations between the decision-making styles and the three indicators of mental health which are ones well-being, how people perceive stress and depression. Time frame: The research lasted a couple of years between 2003-2012 and some during 1999 Operational definitions (Jargon): The few jargon that I found were these few terms General Decision-Making Scale (GDMS), DSM manual, Adult Decision-Making Competence (A-DMC) , and 6-point Likert scale. Sampling: The sample was on a group of people of about 427 from the Slovak high school and university students. In the ï ¬ rst sample there were 213 high school and university students from different schools in KoÃ… ¡ice,

Auditing and Assurance IASB and AASB

Question: Discuss about theAuditing and Assurancefor IASB and AASB. Answer: Inroduction The current projects of IASB are convergence of its Accounting Standards with the US FASB. These accounting standards are handled by IASB and AASB on their top priority (Chartered Accountant, 2016). The Australian Accounting Standard of Board (AASB) issue and review the new accounting standards after the completion of stage 1 of the project in 2011 May. In this paper we discuss the two standards released by AASB that is AASB 16/IFRS 16 Lease and AASB 11/IFRS 11 Joint Arrangements. IASB issued IFRS 11 in 2011 May and this standard is effective from 2013 January (Chartered Accountants, 2016). AASB 11/ IFRS 11: AASB introduce AASB 11 that is joint arrangements on 1st January 2013. This standard was included under section 334 of the Corporation Act 2001. The main objective of AASB 11 is to provide guidelines for financial reports made by corporations who have interest in the joint arrangements. AASB 11 applies on those entities which are under obligation to prepare financial reports under part 2M.3 of Corporation Act 2001 (AASB Standards, 2011). AASB 11 replaces the AASB 131 that is Interests in Joint Ventures. IASB commenced its project of joint venture in 2004, and in 2005 IASB adopted this project with FASB as convergence project for short period. This project was commenced to resolve these two principle issues: Determine the accounting method in case of joint venture. Provide choice of accounting in joint venture. According to AASB 2011, joint arrangement is an arrangement in which two parties are under joint contractual obligations, and they can access joint control over the project. AASB 11 also defines these terms: Joint Operations: In this parties have parties are under contractual arrangement and have joint control regarding the individual assets and joint obligations for the individual liability. Joint Ventures: In this parties have parties are under contractual arrangement and have joint control regarding the net assets. Parties can recognize their interest by using method providing under AASB 128 that is Investments in Associates and Joint Ventures (Chartered Accountants, 2016). The accounting treatment for joint operations and joint ventures are different. In case of joint ventures equity treatment is applicable and for joint operations different rules of accounting are provided. AASB 11 provides different treatment of accounting for both the arrangements (Queensland Treasury, 2016). AASB 11 replaces the accounting standard AASB 131 that is Interest in Joint Ventures. AASB 131 provides three categories that are jointly controlled entities, operations, and assets, whereas AASB 11 replace these terms by Joint Operations and Joint Venture. The main objective of IFRS 11 was to remove the method of proportionate consolidation for the JCEs. They provide equity treatment for the JCEs. Following are effect factors of AASB 11/IFRS 11: Effect on financial statements: Jurisdictions used different accounting methods. Effect of this accounting standard on current and new joint ventures, and on their financial ratios. This standard provides equity method of accounting for joint arrangements. This standard provides different accounting methods for joint operations and joint venture. IFRS 11 provide methods of accounting as per the type of arrangement used by the company (IFRS, 2011). Companies which are jointly under contractual obligation and use proportionate consolidation method have to change their accounting method. But they cannot automatically adopt equity method for accounting. Management of the company has to check the provisions of contractual arrangements and other facts before switching to equity method of accounting (Ernst young, 2011). AASB 16/IFRS 16: IASB issue IFRS 16 on 13th January 2016, which deals with the operated lease, and main aim of this standard is to capitalize all the leases on the balance sheet of the company. Whereas, Australian accounting standard of board applicable this standard on or after 1st January 2019. This standard provides single accounting method for all leases. This standard provides: IFRS 16 does not recognize the operating leases. IFRS 16 provides that all leases must be capitalized on the balance sheet of the company. IFRS 16 removes the need of rental expenses showed in balance sheet in lieu of lease. All leases impose depreciation on the asset and interest incurred on the liability of lease. All the calculation related to lease property must be included in the calculation of present value. It must be noted that these provision are not applicable on retail lease and retail lessees are not bound to capitalize the lease asset on the balance sheet, they can show the rental expense in profit and loss statement (IBDO, 2016). This standard is not applicable on: Short term leases that is lease of property less than 12 months Lease of asset which is of low value. Exceptions of this standard: Leases in case of minerals, oils and other non-regenerative resources. Assets which are biological in nature. Arrangements of service concessions In case of licensing agreement. In case of intellectual property licenses (AASB, 2016). IFRS16 replace the IAS 17 that is leases, and IASB work with the FASB on this standard. IFRS 16 is applicable from 1st January 2019, and company can apply this standard before the 2019 but only if company also apply IFRS 15 that is Revenue from Contracts with Customers. IFRS 16 removes the classification of lease as operating lease and financial lease. IFRS 16 treat all the leases as financial lease and apply the same treatment on all leases. IAS 17 provide different accounting treatments for operating lease and financial lease, IFRS 16 remove this method and provide similar treatment on all leases and also remove the term operating lease from its ambit. IFRS 16 provide that all the leases are capitalized in the balance sheet, and show the asset as lease asset in the balance sheet. IFRS 16 also change the treatment of expenses related to lease in profit and loss account of the company. IFRS 16 remove the straight line expenses related to lease and provide that depreciation is charged on the lease asset and the interest incurred on the liability of lease (IFRS, 2016). IFRS 16 keep the definition of lease as it is provided in IAS 17, but it provide new guidelines on application of the definition of lease (Sivantham, 2016). Before discussing the answer of this question it is necessary to understand the term stewardship. Stewardship is derived from the word steward, which basically means affairs managed by the one person in place of his employer or a person who manage the property of another person. This term is used by many people in different ways. Usually it is used for the custodianship of asset. According to IFRS, stewardship is useful for the performance of management. Stewards are not only the custodian of the assets but they are also responsible to make the efficient use of the asset. IFRS standards are not appropriate for the local authorities, and the reason behind this is very simple as accounting standards issued by IFRS are designed to provide information which is useful for decision making for the investors to buy or sale share of the company. IFRS does not take any other factor for financial reporting. UK GAAP provides accrual method of accounting and focus on the major transaction in the balance sheet to determine the actions required in that period of time. UK GAAP focus on stewardship, financial performance of the entity and action required at that time period. On the other hand IFRS focus on measurement of value at one point of time and compare that value at different time. IFRS give more emphasis to balance sheet and put the profit and loss account on secondary level (Murphy, 2008). In case of local authorities, there are no investors and such authorities do not provide any return on investment. Local authorities do not issue any bonds or shares for arranging funds. On which factors IFRS establish standards are not present in the case of local authorities. Therefore, we can say that IFRS is not providing appropriate accounting methods for local authorities. According to Murphy IASB is not acting in the interest of public they are just designed to provide benefits for their biggest sponsors that is big 4 companies. IFRS give more importance to the disclosure requirements and basically provide standards on the basis of this principle (CIMA, 2009). IFRS make standards by considering the investors point of view but in local authorities there is nothing to buy and sell. IFRS give importance to the investors and think that the financial statements are designed only for investors. Accounting standards issued by IFRS is appropriate for big companies not for local authorities. GAAP and IFRS have many similarities also, but the main difference is already highlighted above. GAAP is better for local authorities as it mainly focus on the stewardship accounting and financial performance of the company (EY, 2011). Murphy said that IASB works only for big four companies and develop accounting standards for the large scale companies. Murphy further said that IFRS are developed for comparing the value at one point of time from other point of time, whereas GAAP focus on stewardship accounting, financial performance and requirement of correct action at point of time. Question arises whether the difference between GAAP and IFRS really matters or not, and whether IFRS only serves to the BIG four companies also. And the answer of this question is yes, IFRS serves only big four companies and designed standards for the profit of these companies. Accounting standards of IASB is not appropriate for local authorities. Many differences are there in the GAAP and IFRS which proves that IFRS are designed for large scale companies. GAAP provides very limited methods and guidelines to offset the assets and liabilities in the balance sheet. On the other hand IFRS provides detail matter and methods to offset the assets and liabilities in the balance sheet. GAAP focus on the financial performance on the company whereas IASB designed standards after considering the importance of investors, and they provide standards which help the investors in decision making for buying and selling the shares of the company. In GAAP system balance sheet always emphasis on balancing the total assets from total liabilities, and in GAAP balance sheet always presents the item according to their liquidity terms. In IFRS current and non-current assets are separately present and current and non-current liabilities are separately classified. Therefore, it is said that IFRS is work for its biggest sponsors that is big four companies (Ponnam, n.d.; Smith, 2012). We cannot say that IFRS are not completely appropriate for local authorities. In some cases IFRS is also working for public sector. PFI scheme accounting, lease accounting and derivative methods are those areas where IFRS provide many opportunities for public sector also. IFRS also reduce the long procedures and confusions. IFRS is accepted all over the world and provide a platform which is commonly used by the companies all over the world. Under IFRS standards common accounting methods are used by the companies which make easy for investors to compare the accounting statements of different companies in different countries, and also these standards are designed to avoid confusion in taking sound decisions by investors. There are many multinational companies which have work place in different countries and they have to maintain their accounts according to the laws of that country, which becomes difficult for the investors to understand the financial reports of that company. IFRS provide consistency in the accounting and issue accounting standards which are accepted worldwide, because of which it is easy for investors to understand the financial reports and make sound decision (Smith, 2008). In this answer we determine the effect of IFRS standards on the local authorities of Australia. IFRS standards are issued and reviewed by International accounting standard of board (IASB). Australia already decides to adopt the IFRS standards for its profit making organizations or in other words for those organizations which need to report. Australian government adopt these standards publically and applicable these high quality standards in their country. In Australia there are two types of reporting procedure for financial statements that is Australian Accounting Standards and Australian Accounting Standards Reduced Disclosure Requirements. IFRS supports first type of reporting procedure that is Australian Accounting Standards. These standards are adopted by Australia from 1st January 2005. These standards are applicable on all the domestic companies in Australia (IFRS, 2016). According to the government of Australia there are many benefits of IFRS standards such as these standards help in attracting the capital in the Australia, these standards reduce the cost of accounting procedures and it replace the deficiencies of GAAP that is AGAAP (AASB, n.d.). After the adoption of IFRS standards by local government, it was expected that there are number of changes occurred in the financial reporting of the local authorities. Local government organizations are not aware with the procedure of IFRS standards. Because of adoption of these standards many process of accounting, presentation methods and other concepts are changed. Many counseling sessions and trainings are held to these changes effectively. But application of IFRS standards was costly and time consuming procedure for local government authorities. Benefits of IFRS standards for local authorities are still questionable. IFRS standards are applicable on all the sectors of Australia that means on public and private sector. These sectors work differently and their structure and procedure are different from public sectors. Therefore, applicability of same standards on both the sectors put question mark on the success of these standards. Before the adoption of IFRS standards many people make comments that these standards are not appropriate for the small firms. AICD make statement that IFRS standards are not appropriate for smaller companies, especially in view of resources. ICAA also demand some sort of relief for smaller companies. It was found after the survey of 135 listed firms that more than 65 firms which are listed on Australian stock exchange have seen no change in their net income or equity after applying the IFRS standards. Only number of adjustments is increase after the applicability of these standards (Ahmed and Alam, 2012). Generally it was found that smaller companies and those firms which are not in major cities face management issue, cost issue and time issue after the applicability of these IFRS standards (Pilcher, 2009). In last we can conclude that adoption of IFRS accounting standards increase the detail level of total assets and liabilities and require more disclosures which is difficult to man age for the small firms in Australia (Trewavas, 2010). References: Chartered Accountants, (2016). Joint ventures. Retrieved on 27th September 2016 from: https://www.charteredaccountants.com.au/Industry-Topics/Reporting/Current-issues/Convergence/News-and-updates/Joint-ventures. AASB Standards, 2011. Joint Arrangements. Retrieved on 27th September 2016 from: https://www.aasb.gov.au/admin/file/content105/c9/AASB11_08-11.pdf. Chartered Accountants,(2016). Overview of the FASB IFRS convergence. Retrieved on 27th September 2016 from: https://www.charteredaccountants.com.au/Industry-Topics/Reporting/Current-issues/Convergence/News-and-updates/Overview-of-FASB-IFRS-convergence. Chartered Accountants,(2016). Convergence. Retrieved on 27th September 2016 from: https://www.charteredaccountants.com.au/convergence?search=truedatefrom=27/03/2016%2012:00:00%20AMdateto=27/09/2016%2012:00:00%20AMpage=2. Queensland treasury, (2016). FRR 2H Interests in Associates and Joint Arrangements. Retrieved on 27th September 2016 from: https://www.treasury.qld.gov.au/publications-resources/financial-reporting/2016/frr-2h-interests-in-associates-and-joint-arrangements-2016.pdf. IFRS, (2011). Effect Analysis. Retrieved on 27th September 2016 from: https://www.ifrs.org/Alerts/ProjectUpdate/Documents/IFRS11_Effectanalysis.pdf. ernst young, (2011). Applying IFRS. Retrieved on 27th September 2016 from: https://www.ey.com/Publication/vwLUAssets/Applying_IFRS_11/$FILE/Applying_IFRS_11.pdf. IBDO, (2016). New leases standard requires virtually all leases to be capitalised on the balance sheet. Retrieved on 27th September 2016 from: https://www.bdo.com.au/en-au/accounting-news/accounting-news-february-2016/new-leases-standard. AASB Standards, 2016. Leases. Retrieved on 27th September 2016 from: https://www.aasb.gov.au/admin/file/content105/c9/AASB16_AmendStd_02-16.pdf. IFRS, (2016). IFRS 16 Leases. Retrieved on 27th September 2016 from: https://www.ifrs.org/Current-Projects/IASB-Projects/Leases/Documents/IFRS_16_effects_analysis.pdf. Sivantham, S. (2016). Lease accounting will never be the same again IFRS 16 isfinally out. Retrieved on 27th September 2016 from: file:///C:/Users/Guest/Downloads/Feb_16_Lease%20accounting%20will%20never%20be%20the%20same%20again.pdf. EY, (2011). UK GAAP vs. IFRS. Retrieved on 27th September 2016 from: https://www.ey.com/Publication/vwLUAssets/UK_GAAP_v_IFRS_-_The_basics_-_Spring_2011/$FILE/EY_UK_GAAP_vs_IFRS_-_The%20basics_-_Spring_2011%20.pdf. CIMA, (2009). IFRS and the public sector. Retrieved on 27th September 2016 from: https://www.cimaglobal.com/Documents/ImportedDocuments/cid_tg_IFRS_and_the_public_sector_jul09.pdf.pdf. Murphy, R. (2008). Retrieved on 27th September 2016 from: https://www.taxresearch.org.uk/Blog/2008/01/18/ifrs-for-local-authorities-stop-this-madness-now/. Ponnam, M. IFRS is big four gravy train- by Richard Murphy. Retrieved on 27th September 2016 from: https://www.scribd.com/doc/103046715/Theory-of-Accounting. Smith, M. L. (2008). IFRS an unstoppable juggernaut for US and global financial reporting. Retrieved on 27th September 2016 from: https://poseidon01.ssrn.com/delivery.php?ID=676067083085097089121029064119072078034050019023060074029023111088102023030126092099032060018032059046053101106083029023120000126023030041068070031119098028068024090043085093025072091110127078028068002066098019102016064008084078017116002028072127065EXT=pdf. Smith, M. L. (2012). IFRS and U.S. GAAP: Some Key Differences Accountants Should Know. Retrieved on 27th September 2016 from: file:///C:/Users/Guest/Downloads/qfall2012_smith-pdf.pdf. IFRS, (2016). IFRS application around the World Jurisdictional Profile: Australia. Retrieved on 27th September 2016 from: https://www.ifrs.org/Use-around-the-world/Documents/Jurisdiction-profiles/Australia-IFRS-Profile.pdf. Ahmed, K. and Alam, M. (2012). The Effect of IFRS Adoption on the Financial Reports of Local Government Entities, Australasian Accounting, Business and Finance Journal, 6(3), 109-120. Retrieved on 27th September 2016 from: https://ro.uow.edu.au/cgi/viewcontent.cgi?article=1370context=aabfj. Pilcher, R. (2009). Implementing IFRS in local government: value adding or additional pain. Retrieved on 27th September 2016 from: https://www.emeraldinsight.com/doi/abs/10.1108/11766090910973920. AASB. IFRS Adoption in Australia. Retrieved on 27th September 2016 from: https://www.aasb.gov.au/admin/file/content102/c3/IFRS_adoption_in_Australia_Sept_2009.pdf. Trewavas, K. (2010). The Impact of IFRS Adoption on Public Sector Financial Statements. Retrieved on 27th September 2016 from: https://www.massey.ac.nz/massey/fms/Colleges/College%20of%20Business/School%20of%20Accountancy/Documents/Seminars/Palmerston%20North/2010/Draft%20paper_Kathryn%20Trewavas.pdf.