Thursday, February 13, 2020

French Revolution And Women Essay Example | Topics and Well Written Essays - 750 words

French Revolution And Women - Essay Example Previously, the Constitution safeguarded the interest of man and never made mention of men implying that their rights were inconsiderate. Men, therefore, showed no regard for the rights of women and most of them treated women as domestic animals. However, this began to change as women started pushing for equal consideration. They drafted a declaration of the rights of woman and the female citizen, which included the rights and freedoms of the girl child. In this document, women pushed for a number of considerations key among which was equality.In the quest for equality, women did not just consider equality among one another but also equality with men and therefore deserving of freedom just as those bestowed on man. Through this, women sought to break the subordinating hold that men had on them over the years. More importantly, women voiced the need for representation in positions of authority such as the national assembly. This was the only sure way of safeguarding their rights and t his implied that women would eventually join active politics as some had previously desired. Women paid taxes just as men did if not more owing to the fact that most of them worked more in the fields. The French revolution exposed the administrative lapses in the regimes of the time; women, therefore, demanded accountability from any other government just as the men did. This would give women financial authority just as it did men thereby epitomizing equality in the French society and later assumed by countries in Europe.

Saturday, February 1, 2020

It's about IAS 17 and details see in document file Essay

IAS 17 Proposed Changes in the 2013 Exposure Draft - Essay Example The lessees are advised against recognizing assets as well as liabilities that result from operating leases. That concept has over time attracted the attracted significant request from users of financial statements as well as others to enhance changes that will ensure that lessees are upheld to recognize liabilities as well as assets in the financial statements. The IASB, as well as FASB, engaged in a joint project that focused on developing the relevant measures to ensure that lease assets will be recognized in the statement of financial position. The two bodies deliberated on revisiting the 2009 Exposure Draft that was issued in 2009 to seek preliminary views and FASB accounting Standards update issued in August 2010 to enhance forming an Exposure Draft in 2013 (Ellis, 2014). The proposed Exposure Draft of 2013 will only affect entities that engage or are engaged in lease irrespective of some specified scope exemptions. The Exposure Draft 2013 would supersede IAS 17 leases in IFRS. The primary principle of the proposed requirements is that a company will ensure recognition of assets as well as liabilities that result from lease agreements. The proposed requirements serve as a way of improving the existing lease requirement that fails to require lease assets together with liabilities to be recognized by the majority of lessees. The principle will, therefore, require lessees to ensure recognition of assets as well as liabilities for leases that possess a maximum possible term of more than one financial year (EFRAG, 2013. A lessee will have to recognize the lease liability as well as the underlying asset for the lease term. In recognition, measurement as well as the presentation of an entity’s expenses.