January 2010
1 post
test audio
December 2009
4 posts
Extinguishments of financial liabilities
When a contract changes the cashflows a lot or it changes the nature of the debtor’s obligation a lot - then the original liability has been extinguished and should be taken out of the accounts
Changes in the nature of the debtor’s obligation include:
(a) A change in currency
(b) Addition or removal of contingent interest rate or shared appreciation features
(c) A change in liquidation...
ACCA CIMA Malta Edinburgh Belfast Aberdeen Online →
“Simplicity is the ultimate sophistication”
1 tag
Music and the effect on learning
I love music. Always have. It undoubtedly gave enhanced my moods either one way or another or took me to another almost magical spiritual level. I studied with music on, despite everybody around me telling me not to. Of course, their well meaning comments had no basis on fact or evidence just repeating what theyd been told somewhere.
Similarly ‘The Mozart Effect’ - pushy mums have...