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As per international accounting standards, it is no longer amortized or depreciated. Instead, it should be tested for impairment every year, as explained below. However, as per Indian accounting standards, goodwill amalgamation or merger is amortized over its useful life. Since it is difficult to estimate the useful life with reasonable certainty, it is suggested […]

Creating journal entries for small business transactions should be like second nature. Read on to get a closer look at recording cash disbursements in your books. While less common, some businesses still use cash for small purchases or petty cash expenses. Proper documentation and reconciliation are essential when dealing with cash payments. Corporate and Business […]

A huge risk factor for people who develop alcohol use disorder is early-onset drinking. So, if you drink before the age of 14, there’s about a 50% chance you’re going to develop an alcohol use disorder in your adulthood,” explains Dr. Anand. Schematic representation of the major dopaminergic systems (viewed from the top of the […]

С большой вероятностью все они все же окажутся в бундестаге по партийным спискам. При этом партия правых „Альтернатива для Германии“ набирает 13,5% и впервые проходит в Бундестаг. Это означает, что у Меркель есть лишь один вариант создания новой правящей коалиции. Но это были первые федеральные выборы с тех пор, как в 2015 году правительство Ангелы […]