Economics and Sociology:Sociology is a science of society. The social sciences such as politics and economics might be believed as the branches of sociology. Sociology is a common social science. It attempts to find out the facts and laws of society as an entire. Sociology deals with every aspects of society. However economics deals only with the economic aspects of society. It studies human behavior in association to scarce means and unlimited needs. For a student of sociology, social institutions such as religion, marriage, political institutions & economic circumstances are all significant subjects for study. However in economics, we are fascinated in them only to the level that they affect the economic life of a society. And we can’t properly understand the economic situation of a society without considering its sociological aspects. Although economics is a branch of sociology, we should seem at it as a separate and different branch.
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IAS 8 sets out the criterion for selecting and changing accounting policies and the suitable treatment for disclosing these policies. It also sets out the treatment for disclosing alterations in accounting estimates and for the rectification of errors.
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The remuneration committee is the cornerstone of the UK Code’s attempt to make sure that directors’ rewards are suitable. The UK Code says that this committee should be accountable for setting remuneration for executive directors and the chairman.
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The AICPA sets usually accepted professional and technical standards for CPAs in several areas. The AICPA held a control in this field until the 1970’s.
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now after we have looked at the categorization of assets and liabilities, we shall refer the layout of the statement of financial position.
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