The following information was taken from the fixed asset records of Bosco Ltd. as of December 31, 2010: Carrying value €100,000 Selling price €85,000 Costs of disposal €3,000 Expected future cash flows €75,000 Present value of expected future cash flows €63,000 Using IAS 36, what is the recoverable amount?

Advertisers are usually very conscious of their audience. choose an issue of a popular magazine such as time, sports illustrated, vanity fair, rolling stone, or the like. from that issue select three advertisements to analyze. try to determine the audience being appealed to in each advertisement and analyze the appeals used to persuade buyers. how might the appeals differ is the ads were designed to persuade a different audience.