Borders Are One Of The Most Pervasive Topics In Contemporary

Borders are one of the most pervasive topics in contemporary politics, and whether people are aware of it or not, borderlands history has greatly influenced the perceptions and attitudes that are held towards borders today. Rhetoric today is focused on keeping immigrants out, winning the war on drugs, and bringing the United States back to its original glory (which in fact, was not glorious, but rather put white men on a pedestal). Borderlands history reminds us that immigrants are going to cross the border, regardless of the challenges put in front of them by United States laws or border patrol. This has been exemplified throughout history by many different groups of people, such at the Mà ©tis, Comanche, slaves, and Chinese laborers. The†¦show more content†¦Additionally, Adelman and Aron argue that borders brought about â€Å"exclusivist† feelings, further separating â€Å"us† from the â€Å"other.† European colonialists, along with bringing disease, devastation, and an attitude of entitlement, were among the first to bring fixed, geographical borders to the United States. The myth that is prevalent within United States History states that the European settlers came to the United States and conquered the wild land that was inhabited by savages. The Europeans went on to tame the land, impose borders on it, and ultimately civilize it. However, Barr notes that â€Å"North America was a political and economic landscape already mapped and surveyed,† even though this was in a different manner than Europeans were used to. The Comanche, and other indigenous groups, continued to regard the borders they had always used, until they were no longer able to do so due to European implementation of fixed borders. The Mà ©tis were a nomadic group that resided in the northern Montana region-- the 49th parallel cut directly through their residence. The Mà ©tis were forced to choose a sid e of the border on which to reside, but generally ignored the border until it began to be enforced. The border became heavily militarized, becauseShow MoreRelatedNetwork Management Tools And Information Access On The Globe1689 Words   |  7 Pagesto serve in various families and ventures on the planet. For instance, sorting out examples have turned into the mind-boggling center in changing the substance of learning and information access on the globe. This examination stresses with the contemporary examples in framework plan and organization slants over the universe. Also, it relies on upon the wave that framework setup has taken starting late. 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Health Care System in France - 1715 Words

In 2000, France is ranked first in the health care system throughout the world, while the United States of America (U.S) is ranked 37th (Sharipo, 2008). U.S currently spends around 8,233 dollars per person on health care (Kane, 2012). France spends on average 3300 dollars per person on health care (Sharipo, 2008). Nevertheless, the U.S still spends 17.6 percent of the Gross Domestic Product (GDP) goes to the health care system, while France spends 11.4 percent (Kane, 2012). If U.S spends 17.6 percent of the GDP on the health care system, they should have exceptional health care, however, statistical it is untrue. American’s believe that they do have the best health care in the world. However, surgery and hospital stay is more costly in America than other countries. Hospital stay in America is usually 18,000 dollars, while in other countries spends four to five thousands dollar less (Kane, 2012). 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U.S. GAAP vs. IFRS Fixed Assets Free Essays

U.S. GAAP VS. We will write a custom essay sample on U.S. GAAP vs. IFRS: Fixed Assets or any similar topic only for you Order Now IFRS: FIXED ASSETS The Generally Accepted Accounting Principles ( GAAP ) and the International Financial Reporting Standards ( IFRS ) have many differences. One of these major differences is the intervention of fixed assets. The accounting universe is traveling through a convergence. The displacement from rules-based U. S. GAAP to principles-based IFRS is intended to better transparence and comparison in planetary markets ( Kaya, 2013 ) . International companies have already switched to this new accounting rule, but companies in the United States have yet to change over to IFRS. Many comptrollers think that because IFRS is non rules-based there is excessively much room for mistake, and when it comes to fixed assets at that place needs to be consistence. The undermentioned paragraphs will discourse the pros and cons of utilizing IFRS or U.S. GAAP ; discuss the sentiments of others in the concern or who could perchance hold to utilize IFRS alternatively of U.S. GAAP. Current Rules U.S. GAAP U.S. GAAP uses historical costs when entering fixed assets ( Rajan A ; Reichelstein, 2009 ) . This is the recorded cost of the plus at the clip of purchase and is non altered during the life of the plus. Minutess utilizing historical cost can be verified, normally with a promissory note or a debt ( Diana, 2009 ) . Therefore, the historical cost accounting system is accepted by comptrollers due to its nonsubjective nature since the minutess have already been completed, and it is by and large easier to apprehensible by its users. In an article titled â€Å"Historical Cost Versus Fair Value† the writer, Cozma Diana ( 2009 ) , states the features of historical cost are ( 1 ) that it fails to guarantee the comparison of information, as similar elements are valued ; ( 2 ) it reflects the determinations whether to buy assets or contract debts, but ignores the effects of the determinations whether or non to maintain the contract debt ; ( 3 ) it reports any additions or losingss that result from the alteration in monetary value, even if their merchandising or call offing have non been the cause of such additions or losingss, and accounting studies are completed by utilizing the monetary values from past minutess, with the market monetary values non referenced ; ( 4 ) it provides information about the benefits expected from the assets or about the â€Å"burdens† taken by undertaking debts ; and ( 5 ) accounting studies are drafted based on monetary values ensuing from past minutess, with no mention to market monetary values. U.S. GAAP merely allows a company to utilize historical cost whereas IFRS allows a company to take either method of just value or historical ( p. 863 ) . IFRS If all companies converted to IFRS there would be global consistence in the concern universe. One criterion of accounting would let national and international companies work together in a more consistent mode. The clerking would be unvarying and companies would work under the same guidelines simplifying the scrutinizing procedure. Vitez ( 2014 ) stated that IFRS has three separate processs for fixed plus accounting, which include the choice of the cost or reappraisal method, estimation of the utile life for the plus and residuary value, and the choice of a depreciation damage method. Under U.S. GAAP, fixed assets are valued by utilizing the ‘cost method’ where the IFRS uses a different method which is known as the ‘reevaluation method’ ( Malboeuf, 2014 ) . These methods are different by giving companies the ability to monetary value their assets at what they think they should be and let them to alter the cost of their fixed assets at any clip. Cost or Reevaluation Method.The cost method is based on the historical value of an plus where the reevaluation method is based on the just value. The U.S. GAAP requires companies to unwrap information about the picks that they make about their disbursals in footers. IFRS finds footers unneeded ( Malboeuf, 2014 ) . IFRS permits companies to book the value of belongings above the value of historical cost ( King, 2008 ) . This could take to companies to exaggerate their assets in order to enter higher net incomes. Useful Life Estimate for the Asset and Residual Value.One issue utilizing IFRS is that each constituent of the fixed plus could hold residuary value. Therefore, if each unit has many different constituents the comptroller would hold to journalized each constituent individually alternatively of the plus being journalized as one unit as in U.S. GAAP. The residuary value for an IFRS fixed plus is the value of the point at the terminal of the asset’s utile life ( Vitez, 2014 ) . With IFRS each fixed plus could hold many constituents that need to be valued, where as with GAAP the fixed plus has one utile life value. The Selection of a Depreciation Impairment Method.Merely like with U.S. GAAP, IFRS has many different depreciation methods available for usage, though each company must merely choose one method for each fixed plus in usage ( Vitez, 2014 ) . There are some depreciation methods that work better on some fixed assets than others. Most fixed assets are assigned a depreciation method in order for the plus to be decently distributed. Seifert ( 2012 ) explains that IFRS depreciates fixed assets on a â€Å"component† footing vs. a â€Å"whole asset† footing under U.S. GAAP ; this allows parts of the plus to be on different depreciation agenda than other parts of the same plus as stated by. This allows companies to replace parts of their fixed plus and allows the plus longer life and gives the fixed plus higher marker value. Opinions: U.S.GAAP vs. IFRS Some have described plus writedowns in U.S. GAAP as the roach motel attack: â€Å"you can acquire in, but you can ne’er acquire out! † ( King, 2008 ) . The market value is frequently considered excessively unstable and that it is excessively easy to pull strings, which makes it unsuitable to be used as an estimation for the value of an plus ( Diana, 2009 ) . The features of just value is it improves the comparison by measuring similar elements in a similar manner, where every bit historical cost fails to guarantee the comparison of information, as similar elements are valuated for nonuniform values ( Diana, 2009 ) . Some comptrollers in the U. S. prefer utilizing U.S. GAAP based accounting, because it is a criterion that many of them have merely used and might be wary of the alteration that IFRS has in shop for fixed assets. It could do the accounting books to take longer to equilibrate as it creates more journal entries needed to right enumerate each fixed plus and their constituents. They are besides hesitating to exchange to IFRS because of its rule based criterions, and with the problem there has been in the recent old ages refering the doctoring of accounting studies some people are disquieted that if we give companies excessively much freedom so they will be less than honest with their shareholders when net incomes are low or if they get in problem with a bad concern purchase or investing. A. M. King ( 2008 ) clarifies that a possible drawback for U.S. acceptance of the reappraisal theoretical account is that because rating is inherently imprecise, some companies may take an aggressive att ack, at least in the initial reappraisal. The on-going conflict between GAAP and IFRS consequences in a no fit criterion that is best for the U.S. , neither side can hold with the other on which accounting criterion is best for the U.S. The principle-based IFRS method makes it easier for U.S. Companies to pull strings or command the result of these criterions. Companies have already found loopholes in U.S. GAAP and it is really structured. IFRS criterions would make bigger issues by leting companies to put a value on each constituent of a fixed plus. It would besides do it harder for hearers to happen mistakes in accounting system of a company. IFRS accounting would let companies to alter market value of their fixed assets, which in bend would let them to exaggerate the true cost of the fixed plus. U.S. GAAP companies have to enter fixed assets at the clip of purchase, and they are non allowed to be changed until the plus is used up or disposed of during the life of the plus. Finally one twenty-four hours U.S. GAAP and IFRS will come to a common apprehension and /or understanding but until that clip the U.S. will lodge with U.S. GAAP accounting regulations and criterions for their fixed assets entering. Mentions Daniels, M. B. ( 1933 ) . The Evaluation of Fixed Assets.Accounting Review,8( 4 ) , 302. Diana, C. ( 2009 ) . Historical Cost versus Fair Value.Annalss of The University of Oradea, Economic Science Series,18( 3 ) , 860-865 Hughes, J. S. , A ; Williams, M. G. ( 2007 ) . Discussion of â€Å" Strategic Consequences of Historical Cost and Fair Value Measurements † .Contemporary Accounting Research,24( 2 ) , 585-593. Kaya, C. ( 2013 ) . Fair Value versus Historical Cost: Which is really more â€Å" Fair † ? .Journal Of Accounting A ; Finance, ( 60 ) , 127-137. King, A. M. ( 2008 ) . GAAP vs IFRS: Will the Real Fair Value Please Stand Up? .Financial Executive,24( 10 ) , 14-16. King, A. M. ( 2012 ) . Fair Value is Unfair.Financial Executive,28( 5 ) , 73. Malboeuf, E. ( 2014, April 9 ) .The Similarities and Differences Between The GAAP and The IFRS,Retrieved July 23, 2014, retrieved from hypertext transfer protocol: //ezinearticles.com/ ? The-Similarities-and-Differences-Between-The-GAAP-and-The-IFRS A ; id=8436911 Malboeuf, E. ( 2014, April 9 ) .The Similarities and Differences Between The GAAP and The IFRS. Retrieved July 23, 2014, Malboeuf, E. ( 2014, April 9 ) .The Similarities and Differences Between The GAAP and The IFRS. Retrieved July 23, 2014, Malboeuf, E. ( 2014, April 9 ) .The Similarities and Differences Between The GAAP and The IFRS. Retrieved July 23, 2014, Rajan, M. V. , A ; Reichelstein, S. ( 2009 ) . Depreciation Rules and the Relation between Marginal and Historical Cost.Journal of Accounting Research,47( 3 ) , 823-865. doi:10.1111/j.1475-679X.2009.00334.x Seifert, D. L. , A ; Lindberg, D. L. ( 2012 ) . Geting the Jump on IFRS.Strategic Finance,93( 7 ) , 35-39. Vitez, O. , ( 2014 ) . wiseGeek: What are the Different IFRS Fixed Asset Procedures? . Retrieved from hypertext transfer protocol: //www.wisegeek.net/what-are-the-different-ifrs-fixed-asset-procedures.htm How to cite U.S. GAAP vs. IFRS: Fixed Assets, Essay examples