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Concept of Directing – Principles, Importance, and Elements | BST Class 12 Directing involves giving instructions and guidance to subordinates, supervising them with strong leadership, and motivating them in various ways so they contribute to the best of their ability for the attainment of organizational goals. Directing is a key managerial function performed by the managers along with planning, organizing, staffing, and controlling. Directing involves giving instructions and guidance to subordinates, supervising them with strong leadership and motivating them in various ways so they contribute to the best of their ability for the attainment of organizational goals. It is an executive function concerned with putting the organization plans into action. It means directing involves supervision, motivation, leadership, and communication. Principles Harmony of Objectives  –Every individual is assigned a particular task which he is responsible to accomplish. He will do it better

Collective Investment Scheme (CIS) - CS Executive A collective investment scheme is a scheme that comprises a pool of assets that is managed by a collective investment scheme manager and is governed by the  Collective Investment Schemes Regulations  given by SEBI. Now, let’s get to know more about the need for the  Collective Investment Scheme – SEBI , its regulatory framework, its obligations to perform, restrictions and submission of information and documents, Trustees and their obligations, etc. The history of CIS dates back a few decades. During the 1990s there were various instances of collection of money by numerous agro-based and plantation companies promised around 18-30% returns, which eventually failed to provide any return on the investments including the repayment of the principal amount. Eventually, the Government of India decided that an appropriate regulatory framework for regulating entities that issue instruments like agro bonds, plantation bonds etc., wi

REVALUATION MODEL – IAS 16 – DipIFR Revaluation Model: After acknowledgment as a benefit, a thing of property, plant and hardware whose reasonable worth can be estimated dependably will be conveyed at the revalued sum, being its reasonable incentive at the date of the revaluation less any ensuing gathered deterioration less resulting amassed debilitation misfortunes. Revaluation is done at reasonable worth, however, the model is known as Revaluation model since increment in the estimation of advantage is undiscovered addition and recorded as Revaluation SurplusIt is unique in relation to reasonable worth model, as in Ind AS, on the off chance that we utilize the term, re-estimated at a reasonable worth. It implies if there should arise an occurrence of a thing at a reasonable worth, re-estimation to reasonable worth is done toward the finish of every year. Revaluation practice isn't done toward the finish of every year What is the Frequency of Revaluation? Revaluati

Motion WHAT IS MOTION? When there is an adjustment in the situation of any item as for time, at that point an article is supposed to be moving.  For Example, if the situation of transport changes with time, it is said that the transport is moving. Like the transport begins at 6 am and shows up at the Mumbai station at 11 am, the transport is moving at that particular time. TYPES OF MOTION: 1. Rectilinear motion 2. Circular motion 3. Periodic motion 4. Rotational Motion 5. Simple Harmonic Motion 6. Projectile Motion 7. Oscillatory Motion Laws of Motion Sir Isaac Newton presented the three laws of motion.  Newton’s laws of motion give us the relations between the forces acting on a body and the motion of the body. Click to read Newton’s laws of motion Try to solve this Worksheet on Motion:  Multiple Choice Questions (MCQs) With Answer On Circular Motion

Research and Development - Intangible assets - Ind AS 38  IFRS Course Online   : Research Phase is when all the prices incurred during this phase are expensed with no reversal within the future and charged to profit & loss a/c No intangible arising from research (or from the research phase of an indoor project) shall be recognized. Development phase- when an asset meets development stage criteria, any costs incurred thereafter are capitalized within the cost of internally generated intangible An intangible arising from development shall be recognized if, and as long as, an entity can demonstrate all of the following: the technical feasibility of completing the intangible in order that it'll be available to be used or sold. its intention to finish the intangible and use or sell it. its ability to use or sell the intangible. Read more  Research and Development - Intangible assets - Ind AS 38   ACCA IFRS certification, take  DipIFR Course Online  and

Triangles and its Angles Class 7 Maths A triangle is a closed figure made of three line segments. Triangles can be classified in 2 ways, according to angles and according to length of the sides. According to angles, there are three types of triangles – acute, right, and obtuse-angled triangle. According to length of sides, triangles can be classified as – Scalene, Isosceles, and Equilateral triangle. The types of Triangle-based on Sides are: EQUILATERAL TRIANGLE: A triangle having all the three sides of equivalent length is called an equivalent triangle. If we divide 180º by the triangle’s number of sides to determine the three angles’ measurements, we will get 60º.  Each of the equilateral triangle’s angle measures 60º. ISOSCELES TRIANGLE: A triangle having any 2 sides of equivalent length is an Isosceles triangle. The two opposite angles of equal sides are also equal in an isosceles triangle. The side that is different is located precisely between the equal

Types of Debentures Class 12 Accountancy The debenture characterization relies upon their reclamation, development, convertibility, security, recovery strategy, loan cost, coupon rate, and execution.  Made sure about and Unsecured Debentures:  Made sure about Debentures will be debentures that are made sure about against the benefits of the organization. Also, on the off chance that there is any default on reimbursement of such debentures, at that point such resource is charged.  While Unsecured Debentures don't ensure any charges neither against the benefits of the organization nor are they fixed or coasting. Typically these debentures are not given by organizations in India.  Convertible and Non-Convertible Debentures:  Convertible Debentures can be changed over into value shares at the alternative of the debenture holder, after a specific time interim he may change over the entirety of his offers into value offers and he turns into an investor.  N