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Mary Guy model Mary Guy Model listed a checklist for decision making in 1990. The values are honesty, accountability, caring, loyalty, respect for others, the pursuit of excellence, integrity and responsible citizenship. The Mary Guy model also suggested the five rules which integrate these values and help in decision making; Rule 1: Consider the wellbeing
AAA Model Ethical Decision Making In this article you will see how to apply the AAA Model Ethical Decision Making in a scenario, in this scenario, there were two auditors and a client gave good feedback about one auditor and bad against another auditor to the audit manager. The promotion is deserved by someone else
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IAS 7 Statement of Cash Flows IAS 7 Statement of Cash Flows requires an entity to present a statement of cash flow in its financial statements, cash flows classified into different categories; a) Cash flow from operating activities b) Cash flow from investing activities or financing activities. IAS 7 Statement of Cash Flows applied on the
Stewardship Stewardship is basically derived from the word Steward, there are four definitions of this word are; A person who manage the affairs of an estate on the behalf of his employer. A person who manager the other person finance and property. One who administers anything as an
Consolidated Financial Statements Consolidated Financial Statements AASB 10 has a revised definition of control, this will help to all the entities to find out that control exists or not. Consolidated Financial Statements This will mostly help when the percentage is 50 % or less. This will note the direct activities which can affect the returns,
