The Fight for Gay Rights Essay - 1515 Words

The Fight for Gay Rights Restrictions have been put in place on homosexuals’ basic human rights because of individuals’ opinions and lack of tolerance. America is a country where all people should have the same rights, regardless of sexual preference. Gay marriage is illegal in more than thirty states even yet today (ProQuest). Homosexual people have been struggling with their rights for over a hundred years now, but the issue still hasn’t been resolved. Gay marriage and rights didn’t become a main focus for attention until the late 90’s and early 2000’s. In fact throughout the twentieth century it was illegal for two people originating from the same sexual orientation to speak or proceed with sexual acts together (Eskridge). Gay†¦show more content†¦Up until 2011 the United States Military basically ignored the Declaration, because prejudice dictated the unalienable rights are fathers founded our country on. Gay marriage is one right that homosexuals are struggling to maintain. Gay marriage is only legal in a portion of the states in America today. The main argument against gay people being allowed to legally marry is religion. Marriage is a religious act and is referred to in the Bible. The Bible also states that â€Å"...you shall not lie with a male as with a woman; it is an abomination,† (Leviticus 18:22). Therefore people that strongly follow the Bible often say that marriage is between a man and a woman because that is the way that God intended it; however, that also raises the fact that we live in the United States of America, and in this country people have the right to follow any religion they want, if any at all. The Bill of Rights declares â€Å"Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof†¦Ã¢â‚¬  (The Bill of Rights). Legally people have the right to follow any religion they please, so why should th e United States’ laws be controlled by the restrictions and ideals of one specific religion. Not everyone follows the religion of Christianity and because we live in America they don’t have to. In some religions, it is sociallyShow MoreRelatedThe Fight For Gay Rights2621 Words   |  11 PagesThe Stonewall was a private club located on Christopher Street in Manhattan’s Greenwich Village. Bars that served gay patrons were unable to acquire legal liquor licenses, and bars that catered to a gay clientele were forced to operate in violation of the New York State Liquor Authorities’ laws. As the result, and despite rumored pay offs, police raids were a regular occurrence for gay bars. At approximately 1:20 a.m., plain-clothed officers entered The Stonewall for what would normally have beenRead MoreThe Fight For Gay Rights Movement1155 Words   |  5 PagesToday, the fight for homosexual right is at the forefront of society, which yields a greater thrust to wards full equality to heterosexuals with every passing day. This campaign for equality is known as the Modern Gay Rights Movement. The modern struggle for gay rights started as early as The Civil Rights Movement in 1954, and still continues today (Britannica). The Civil Rights Movement, from 1954-1968, sparked oppressed people to fight for their rights. In this period, shockwaves from blacks’ gainingRead MoreThe Fight for Gay Rights Essay1226 Words   |  5 PagesThe fight to legalize gay marriage has won many battles in recent years. It has become available in Canada, England, New Zealand, and here in the United States it is now legal in 13 states (religioustolerence.org). Gay couples have become more prominently accepted in modern society, appearing in popular TV shows such as â€Å"Modern Family† and â€Å"The New Normal†. Gay marriage is even the inspiration for popular songs such as â€Å"Same Love† by Macklemore Ryan Lewis. Even with same sex cou ples being moreRead MoreLegalizing Same Sex Marriage Is Not The End Of The Fight For Equal Gay Rights1801 Words   |  8 Pageslegalizing same-sex marriage all over the nation. While this ruling was a huge victory for the gay rights movement, it was not the end of the fight for equal gay rights. In fact, many gay people are still fighting for adoption rights, job safety, and government protections from abuse and segregation. Unfortunately, it is very difficult to find solutions for a significant social issue such as gay rights when both sides of the debate are in a stubborn gridlock. However, the conversation about thatRead MoreThe Gay Liberation Movement Of Manhattan, New York City1536 Words   |  7 Pages On June 28, 1969, the Gay Liberation Movement was sparked due to the Stonewall Riot in Manhattan, New York City, (History.com Staff). The Stonewall was a gay club located in New York City. It was often regulated and harassed by police officers but one day the LGBT decided to stand up for themselves and fight back. Although the police were legally justified in raiding the club, which was serving liquor without a license among other violations, New York’s gay community had grown weary of the policeRead MoreGay Rights And The Lgbt Community1542 Words   |  7 Pagesmass shooting in U.S. history occurred not to far from UCF. Patrons of Pulse nightclub, a gay nightclub in Orlando where massacred by Omar Mateen, Mateen took the lives of forty-nine individuals all because of their presence in a gay establishment. This tragic incident wasn’t the first attack on the LGBT community, but it’s massive fatalities put Congress under even more pressure to reform gun laws, gay rights, and suspected terrorist legislation. As a political Science major, I take a special interestRead MoreThe Stonewall Riots Intro On June 28, 1969, an event occurred that was to be the start of one of1000 Words   |  4 Pagesdisputes that resulted from the initial raid would come to be known as the Stonewall Riots. The Stonewall Riots marked the start of the gay rights movement, and inspired members of the gay community to fight for their rights instead of being condemned for their sexuality. Even today, gay people in the US use the incident at Stonewall to educate younger members of the gay community. The younger generation should know about Stonewall so that they will realize it is possible to make change. It is possibleRead MoreLet Us Legalize Gay Marriage Essay881 Words   |  4 Pagesmeans that every legal citizen is given freedom of speech, and the right of privacy. Among these rights, we are given freedom of religion. If someone is Catholic, Jewish, Muslim, Christian, or even Buddhist, that someone is welcome to practice their own religion however they see fit, and you are welcome in America because this is the land of the free. Or is it? When the topic of Gay Marriage arises in conversation, the main Anti-Gay point would be that the Bible does not agree with it. [Jones, Michael]Read M oreStonewall Riots Essay1549 Words   |  7 Pagesopposition and resiliency. As time has progressed, so has the community and their fight for equality. The community is a medley of very different people from a wide array of backgrounds; No one person is the same. They do, however, have one common denominator. The communities fight for equality has been shaped by several altercations throughout history that inevitably lead to the success, progress and current fight for equality that is known today. The cornerstone event that significantly shapedRead MoreThe Stonewall Act Of Stonewall1193 Words   |  5 PagesStonewall is known as the riot that kickstarted the movement for gay rights in America in 1969. Throughout the 1960’s the gay community was targeted for their homosexual activities because this went against the common beliefs of the people. Most of the population had the Christian belief that being interested in the same sex was against God’s will. This caused dis crimination throughout the nation between members of the Lesbian, Gay, Bisexual, and Transgender plus (LGBT+) community and the rest of

Applications of cryptography Free Essays

Looking for the â€Å"best† websites in cryptology is a daunting, if not an impossible task. This is because, as I started searching the Web for interesting sites on cryptology, I found that there are just so many. The task is made even more difficult by the fact that cryptology is such a broad subject which encompasses several sub-subjects. We will write a custom essay sample on Applications of cryptography or any similar topic only for you Order Now Nevertheless, I have to choose three sites. Basically, I just set two criteria for choosing a site: it has to be interesting and it has to be easily understandable even when the content is technical. Being a history enthusiast, my search for fascinating contents led me to a website that features cryptology in the 16th and 17th centuries. It can be accessed via the link http://home. att. net/~tleary/cryptolo. htm and is written by Thomas (Penn) Leary. One of the reasons I was drawn to this site is the existence of an author for the site. With internet access and blogging accessible to almost everyone, I tend to get wary of websites whose authors are unknown for I feel that this lessens the reliability of the site and its contents, unless the site belongs to a company or organization whose reliability cannot be questioned. The content starts with a philosophical statement by Blaise de Vigenere, something which I found quite endearing. Being primarily a non-technical site, it avoids the use of cryptographic jargon and instead uses words easily understandable by almost any reader. Examples of the early kinds of cryptology such as the Elizabethan cryptology (uses numbers to encipher letters) were discussed in the site. Several paragraphs in the site are attributed to Johannes Trithemius, a German monk who is also considered the first theoretician in cryptography. Most of his schemes also include steganography, a close cousin to cryptography, which involves concealing the existence of the message itself. Aside from that, Trithemius contributed much to the existence of polyalphabeticity. His tableau, which he called his â€Å"tabula recta†, uses the normal alphabet in various positions as the cipher alphabets. Giovanni Battista della Porta, another famous early cryptographer received a highlight in the site. Likewise, the use of acrostic, a cipher which involves using the first letters of a poem in order to form a word, was also given emphasis. Poets in the Italian Renaissance and during the Elizabethan period were reported to be quite fond in using acrostic. Although quite non-technical, this website appealed to me because I can look back and trace the early days of cryptology when there were no computers and other modern crypto graphing equipment. It is fascinating to note that the state-of-the-art cryptography used nowadays evolved from relatively simple ciphers such as Trithemius’ tableau and acrostic. In terms of information presentation, the website did quite well and the information was arranged in a clear and systematic manner. Furthermore, the author cited several works which I find commendable as most of the websites today obtain information from other sites, books and journals without acknowledging these sources. As for the technical side, I found David Wagner’s (1999) discussion of the Boomerang Attack quite interesting. His paper can be accessed by this link: lasecwww. epfl. ch/intranet/proceedings-iacr-98-03/papers/1636/16360156. pdf, although I believe it originally came from www. cs. berkeley. edu/~daw/papers/boomerang-fse99. ps. As you might have noticed I’m quite a stickler for the reliability of website contents. Apart from the topic being quite interesting, I chose this website because it came from an academic institution, which I believe screens articles and papers before posting it in their website. Even for non-technical readers, Wagner’s (1999) introduction to the concept of a boomerang attack is quite comprehensible. He started by describing differential cryptanalysis, a powerful cryptanalytic technique. Because of such power, differential analysis has been used to break many published ciphers. Block cipher designers therefore ensure that their design is secured from differential attacks. Algorithm designers usually compute an upper bound p on the probability of any differential characteristic on the cipher. The designer then invokes an often repeated â€Å"folk theorem† stating that any successful differential attack will require at least 1/p texts to break the cipher, thus making a conclusion that the cipher is safe from differential attacks. In order to prove this â€Å"folk theorem† false, Wagner (1999) exhibited an attack – in this case the boomerang attack – that allows an opponent to beat the 1/p bound in some cases. Let’s say the best characteristic for half of the rounds of the cipher has a probability of q, a successful boomerang attack will therefore need O (q-4) chosen texts. In some cases, q-4 1/p, in which case the boomerang attack will be able to beat the folk theorem’s bound. Basically, a boomerang attack is still a differential-style attack but does not try to cover the whole cipher with a single pattern having a significantly large probability. Instead, the attacker tries to find two highly-probable patterns, though not necessarily related to each other, but when taken together can cover the whole cipher (Standaert, Piret, Quisquater, 2003). Wagner (1999) does not only discuss boomerang attack theoretically and only through probabilities, he showed how boomerang attack can be used to break COCONUT98, a cipher that rely on decorrelation techniques for its design. The breaking of COCONUT98 suggests that decorrelation design may fail to give enough security against advance differential attacks when caution is not taken. Therefore the use of decorrelation techniques is not a total guarantee of safety against differential-style attacks. Nevertheless, a decorrelation design still improves the cipher’s security such that in the absence of a decorrelation module, COCONUT98 will be more vulnerable to conventional differential-style attacks. Wagner (1999) also demonstrated the use of boomerang attacks on Khufu and FEAL, and included a description of â€Å"inside-out attack†, a dual to boomerang attack, with the boomerang attack working from the outside, while the â€Å"inside-out attack† works from the inside. In general, the site is very informative but I must admit, quite technical. One therefore does not approach it without having received a background on cryptology. Oliver Pell’s (nd) website, which he claims has won him a prize in a mathematics essay contest, is just as interesting. Accessed from http://www. ridex. co. uk/cryptology/#_Toc439908875, it presents a very useful overview of cryptology. Slightly technical, it comes in between the first two websites. Whereas the first is definitely non-technical while Wagner’s (1999) paper is definitely technical, Pell (nd) presents technical data in the simplest way possible. In fact, among the three sites, this one definitely stands out. The website content begins with the definition of commonly-used cryptographic terms, an indication that the paper is meant to be read by a wide range of audience including non-technical ones. The history of cryptography and cryptanalysis which followed the definition is quite fascinating and seems to me, well-researched. Ancient Egyptians, Hebrews and Assyrians already developed a crude form of cryptographic systems. Later on, the Greeks invented the first transposition cipher but it was the Arabs who were the first to have a clear grasp on the principles of cryptography and elucidated the beginning of cryptanalysis. In the more modern times, the uses of cryptography during the First and Second World War were also discussed. What follows is a detailed discussion on cryptography starting on how cryptographic systems are grouped: based on the mathematical operation that changes the plain text into ciphertext using the encryption key, based on whether a block or stream cipher is produced, and based on the type of key used, whether single or two key. Substitution ciphers – ciphers wherein the units of the plaintext are replaced with symbols or group of symbols, transposition ciphers – rearranging of the letters of the plaintext without actually changing the letters themselves, block ciphers – symmetric-key encryption algorithms that changes a fixed length block of the plaintext into the same length of cipher text, and stream ciphers – also breaks plaintext into units but usually a single character are just some of the ciphers discussed in greater detail under the single key cryptography. A problem in cryptography – the key distribution problem – is also tackled. Such a problem usually occurs because both the sender and the receiver hold a copy of the key, but must also prevent others from getting access to the key. The solution to this problem, the two-key cryptography, is also discussed. Briefly, a two-key cryptography enables a user to possess two keys – one public and one private – with the public key used to encrypt the data to be sent, and the private key used to decrypt it. Some common applications of cryptography, such as protecting confidential company information and protecting a phone call just to name a few, are also presented. In general, the topic (Cryptography) is really well presented. At times when the topic gets a bit too technical (like algorithms), the author presents examples in order for the topic to be better understood. Such a well presented website content is quite uncommon and indeed deserves a prize. References Leary, T. (1996 July). Cryptology in the 16th and 17th Centuries. Retrieved September 27 from http://home. att. net/~tleary/cryptolo. htm Pell, O (nd). Cryptology. Retrieved September 27, 2007 from http://www. ridex. co. uk/ cryptology/#_Toc439908875. Standaert, F-X. , Pirret, G. Quisquater, J-J. (2003). Cryptanalysis of Block Ciphers: A Survey. UCL Crypto Group Technical Report Series. Retrieved September 27, 2007 from http://www. di. ens. fr/~piret/publ/cg03-2. pdf Wagner, P. (1999). Boomerang Attack. Retrieved September 27, 2007 from lasecwww. epfl. ch/intranet/proceedings-iacr-98-03/papers/1636/16360156. pdf. How to cite Applications of cryptography, Papers

Current Development in Accounting Thought for Normative Theory

Question: Discuss about theCurrent Development in Accounting Thought for Normative Theory. Answer: In the current era, for measuring income, normative theory is highly significant. This is because it utilises a formula for determining income depending on value and not cost. Thus, normative theory is not reliant on observation; however, it depends on the process of accounting to be made (Mathews Perera, 1996). Historical cost accounting: One of the theories of normative accounting is historical cost accounting, which is a measure of value where the price of an asset on the balance sheet statement depends on nominal cost at the time of acquisition. This measure is beneficial, since it is unbiased and independently verifiable. As a result, it helps in increasing the overall reliability of the investors and other external users (Deegan, 2014). However, the historical cost accounting does not accommodate the effect of inflation and thus, the price of the asset declines. Normative alternatives to historical cost accounting and their underlying assumptions: There are several alternatives to historical cost accounting; three of them are described briefly as follows: Current Purchasing Power Accounting (CPPA): CPPA implies recording and updating the items of accounting based on daily consumer price index. In case of inflation, prices would increase and hence, accounts need to be kept up to date for adjusting all monetary items. This theory is based on the assumptions of both accrual basis and going concern concepts (Mathews Perera, 1996). The main advantage of this method is that as CPPA statements are prepared on supplementary basis, the historical accounts are maintained effectively. However, this method takes into account the variations in general purchasing power, while ignoring the variations in individual item values and thus, all the loopholes in the historical cost accounting could not be eliminated. For instance, ABC Limited purchased machinery on 1st July 2016 for $140,000. The straight-line depreciation method is followed over four-year period having zero residual value. The indices for the general price level are 130 on 1st July 2016 and 140 on 1st July 2017; thus, leading to an average of 135 for the year. The depreciation expense would be $35,000 ($140,000/4). However, the depreciation amount that would be reflected in the income statement of ABC Limited for the period ended 30th June 2017 would be $37,692 ($35,000 x 140/130). Current cost accounting (CCA): CCA realises the change in the price of an individual item due to variation in the general price level. This is the technique that takes into account the process of developing and analysing financial statements in a manner that the pertinent price change is taken into account significantly (Henderson et al., 2015).This method assumes that fixed assets are recorded at the cost of replacement and inventories are shown at market values. The main advantage of this system is that profit could be computed without any variation in historical profit. However, this method does not provide adequate information, which would be beneficial from the viewpoint of the investors. For example, it is assumed that a machine having economic life of ten years could be procured for $80,000. It is further assumed that the machine has further economic life of five years with no scrap value. As a result, the machine replacement cost would be $40,000 ($80,000 less depreciation for five years). Fair Value Accounting (FVA): FVA is an unbiased and balanced projection of the potential market price of an asset, product or service. This method considers the objective factors like demand and supply, acquisition, production, distribution cost, replacement cost along with subjective factors like risk features, cost and return on capital and individually perceived utility. However, this method minimises the book values of all the assets. Viability of the normative alternatives to historical cost accounting: Based on the above evaluation, it could be stated that even though there are several alternatives to historical cost accounting, all methods are subject to manipulation in setting norms to gauge corporate performance. In case of CPPA, the changes are made in the general price level and it does not lay adequate emphasis on the particular price level. As a result, the current value of the organisational resources is not reflected in the financial reports. CCA could not determine tax liabilities and thus, it fails to provide detailed analysis of the true costs of a business. In case of FVA, the investors always do not notice that a firm uses FVA approach. As a result, it leads to investor dissatisfaction, since the loss of value in net profit becomes loss of income for the investors. Hence, none of the approaches are viable to eliminate all the loopholes in historical cost accounting. IASB conceptual framework and its objective of general purpose financial reporting: IASB conceptual framework develops the accounting standards for ensuring their consistency with each other along with enhancing the credibility of accounting information. The primary objective of general purpose financial reporting is to provide financial information useful to the existing and future potential investors, lenders and other stakeholders for making resource-related decisions regarding the organisation. Main users of general purpose financial reporting: The following are the users of the financial statements and their implications for accounting measurements as laid out in the conceptual framework: Creditors and suppliers: These users would be interested in information, which would enable them in ascertaining whether the amounts that are owed to them would be paid in a timely manner. Lenders: The lenders would seek to obtain information that would help them in determining the payment of loans when they become due for deciding whether or not to provide new loans to the organisation. Investors: The investors are involved in supplying risk capital as funding. In addition, these stakeholders are worried regarding the inherent risk and the return they could expect from their overall investments (IFRS, 2010). Customers: The customers would be interested in the continuance of business operations, particularly if they are highly reliant on the products and services of the organisation. Employees: The staffs might intend to gain an overview about the profit level and stability of their employers. This might result in confidence regarding their jobs and as a result, they could be utilised for discussing salary and employment conditions. Government: The government and its related agencies are interested to know about the resource allocation and the business operations of the general organisations. General public: An organisation has direct impact on this group of stakeholder in a variety of ways, particularly the technique that might contribute to the local economy. Implications for accounting measurement to the identified users of general purpose financial reporting: The identification of specific users has direct implications on the formation of future accounting standards and its review of current standards of accounting to present the financial statements in an effective manner (IFRS, 2013). Both fair value and historical cost are now considered in fair value accounting, as fair value represents the real values of those assets, which increase the reliability of the financial system. There are five measurement bases and their user requirements vary from each other, which are demonstrated briefly as follows: Historical cost: Historical cost is a measure of value where the price of an asset on the balance sheet statement depends on nominal cost at the time of acquisition. This measure is beneficial, since it is unbiased and independently verifiable. As a result, it helps in increasing the overall reliability of the investors and other external users. However, the users could not trust historical cost accounting fully; as this measure fails to take into account the effect on inflation on the asset, which might minimise the value of the asset. Fair value: FVA is an unbiased and balanced projection of the potential market price of an asset, product or service. This method considers the objective factors like demand and supply, acquisition, production, distribution cost, replacement cost along with subjective factors like risk features, cost and return on capital and individually perceived utility. However, this method minimises the book values of all the assets despite the fact that most of the users prefer this measure for valuing the assets of the organisations. Current cost: Current cost realises the change in the price of an individual item due to variation in the general price level. This is the technique that takes into account the process of developing and analysing financial statements in a manner that the pertinent price change is taken into account significantly. Realisable value: Realisable value could be defined as the asset value, which could be recognised at the time of asset sale minus reasonable projection of the cost related to either eventual sale or asset disposal (IFRS, 2015a). In this case, the managers are needed to post those transactions that generate lower profits potentially along with restricting the overstatement of profit. Hence, the investors might not be able to obtain actual overview of the financial position of the business organisations. Value-in-use: The value-in-use of an asset is its current net worth, which is computed by estimating the net future value comprising of the disposable value, if the asset is impaired. The purpose is that assets need not be assessed at above their recoverable amount values. This value does not consider the acquisition price and hence, it is based on the current market value, which would help the investors to make effective decisions (ICAEW, 2006). Advantages that could arise from the development of conceptual frameworks and relevant beneficiaries: With the help of conceptual framework, it is possible to deal with the matters of financial reporting such as uses and objectives of financial statements and advantages of accounting information to the users. In addition, it helps in identifying different elements of financial statements along with measurement methods and realisation of such elements in developing financial statements (Ifrs.org, 2018). The main benefits for accounting resulting from the preparation of conceptual framework are described as follows: With the help of conceptual framework, the standard setters could form a specific framework for developing financial statements in such a manner that the accounting doctrines and practices are reliant on common ideology. This framework helps in guiding the preparers and users of financial statements regarding the unusual transactions. The conceptual framework assures that haphazard and random decisions are not undertaken for resolving issues related to accounting. As a result, the users are restricted to use approach of inconsistent accounting in identical instances. In the absence of a common framework, the organisations might be involved in creative depiction of the financial statements, which might not reveal the fair and true view of the state of affairs of the organisation (mof.gov.cn, 2018). Disadvantages that could arise from the development of conceptual framework after considering the work of Hines: Based on the opinion of Hines, the formation of conceptual framework would be highly beneficial for the accounting profession and the accountants able to accomplish considerable success level in their profession. This statement could be validated with the help of the fact that the conceptual frameworks have helped the accounting experts in having a body of knowledge regarding accounting (Mathews Perera, 1996). Furthermore, it could be stated that this framework helps in providing transparency to the preparers as well as the users of accounting information. However, there are certain drawbacks associated with the conceptual framework for financial reporting. One of the primary weaknesses of this particular framework is that the set-up process is not easy. In addition, the set-up process is time consuming as well and it would be expensive. The developing nations might not afford to develop a conceptual framework of accounting. Along with this, there is lot of rigidity in the conceptual framework for financial reporting (IFRS, 2015b). Some of the characteristics of conceptual framework fail to provide adequate guidance to accounting. Even though the concept of conceptual is encouraging, it is rigid as well, which restricts the incorporation of new ideas into the same. Another drawback is the conflict between the conceptual framework and the standards developed in the past. The standards established before have various dissimilarities with the features laid down in the conceptual framework (IFRS Foundation 2017). Even though the conceptual framework for financial reporting provides benefits to few users only, it might not be effective or acceptable to all the parties. Comparison between the views of Hines and the identified advantages of the conceptual framework: The comparison between the viewpoints of Hines and the benefits identified in the conceptual framework are demonstrated briefly as follows: Points of dissimilarities Perspective of Hines Arguments for conceptual framework Concept According to Hines (1989), the formation of conceptual framework would be highly beneficial for the accounting profession and the accountants able to accomplish considerable success level in their profession. It might not be beneficial for all the users of the financial statements. With the help of conceptual framework, it is possible to deal with the matters of financial reporting such as uses and objectives of financial statements and advantages of accounting information to the users. Common ideology Even though the concept of conceptual is encouraging, it is rigid as well, which restricts the incorporation of new ideas into the same. The standard setters could form a specific framework for developing financial statements in such a manner that the accounting doctrines and practices are reliant on common ideology. Decision-making The set-up process is time consuming as well and it would be expensive. The developing nations might not afford to develop a conceptual framework of accounting. The conceptual framework assures that haphazard and random decisions are not undertaken for resolving issues related to accounting. References: Deegan, C. (2014). Financial Accounting Theory (4th ed.). McGraw-Hill: Sydney. IFRS Foundation.(2010). Conceptual Framework for Financial Reporting 2010. Retrieved from https://www.ifrs.org/News/Press-Releases/Documents/ConceptualFW2010vb.pdf IFRS Foundation.(2013). A Review of the Conceptual Framework for Financial Reporting: Discussion Paper DP/2013/1. Retrieved from https://www.ifrs.org/Current-Projects/IASB-Projects/Conceptual-Framework/Discussion-Paper-July-2013/Documents/Discussion-Paper-Conceptual-Framework-July-2013.pdf Henderson, S., Peirson, G., Herbohn, K., Howieson, B. (2015).Issues in financial accounting. Pearson Higher Education AU. Hines, R.D. (1989). Financial accounting knowledge, conceptual framework projects and the social construction of the accounting profession.Accounting, Auditing Accountability Journal,2(2). Institute of Chartered Accountants in England and Wales [ICAEW].(2006).Measurement in Financial Reporting: Information for better markets initiative. Retrieved fromhttps://www.icaew.com/-/media/corporate/files/technical/financial-reporting/information-for-better-markets/ifbm/measurement-in-financial-reporting.ashx Mathews, M. R., Perera, M. H. B. (1996). The history of accounting to 1900. In Accounting theory and development (3rd ed.) (pp. 8-18). Melbourne : Thomas Nelson. IFRS Foundation.(2015b). Basis for Conclusions Exposure Draft ED/2015/3: Conceptual Framework for Financial Reporting, May 2015. Retrieved from https://www.ifrs.org/-/media/project/conceptual-framework/exposure-draft/published-documents/ed-conceptual-framework-basis-conclusions.pdf IFRS Foundation.(2017). Summary of Tentative Decisions: Conceptual Framework for Financial Reporting, June 2017. Retrieved from https://www.ifrs.org/-/media/project/conceptual-framework/current-stage/summary-of-tentative-decisions-june-2017.pdf IFRS Foundation.(2015a). Exposure Draft ED/2015/3: Conceptual Framework for Financial Reporting, May 2015. Retrieved from https://www.ifrs.org/-/media/project/conceptual-framework/exposure-draft/published-documents/ed-conceptual-framework.pdf