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Consolidating operations legal issues collaboration

But the intrusive nature of these devices, which could be used by employees to take clandestine photographs or videos, are ringing alarm bells among some employers, says lawyer Sue Mc Lean at Morrison and Foerster.“There are huge privacy and ethical implications around wearable technology,” she said in an interview with Computer Weekly.

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For example, HUD, RHS, and Treasury provide financing for development and rehabilitation of multifamily housing for low- and moderate-income households, but RHS-financed properties were more concentrated in rural areas and HUD’s and Treasury’s tax credit properties were more concentrated in urban and suburban areas.Reported assets, liabilities, equity, income and expenses are directly related to an organization's financial position.Financial statements are intended to be understandable by readers who have "a reasonable knowledge of business and economic activities and accounting and who are willing to study the information diligently." Consolidated financial statements are defined as "Financial statements of a group in which the assets, liabilities, equity, income, expenses and cash flows of the parent (company) and its subsidiaries are presented as those of a single economic entity", according to International Accounting Standard 27 "Consolidated and separate financial statements", and International Financial Reporting Standard 10 "Consolidated financial statements".They typically include basic financial statements, accompanied by a management discussion and analysis: For large corporations, these statements may be complex and may include an extensive set of footnotes to the financial statements and management discussion and analysis.The notes typically describe each item on the balance sheet, income statement and cash flow statement in further detail.However, each program has clear advantages, depending on the type of data that you are managing and what you want to do with that data.

For example, if it is your goal to maintain data integrity in a format that can be accessed by multiple users, Access is your best choice, whereas Excel is better suited for complex numerical data that you want to analyze in depth.

She said wearable technology is likely to become more of a pressing issue for employers over the next few years as technologies, such as Google Glass, find new uses in the work place and home.

The market for wearable technology is set to grow from $1.6 billion to $5 billion, according to research by Gartner.

Notes to financial statements are considered an integral part of the financial statements.

"The objective of financial statements is to provide information about the financial position, performance and changes in financial position of an enterprise that is useful to a wide range of users in making economic decisions." Financial statements should be understandable, relevant, reliable and comparable.

But as its use becomes more widespread, employers will need to put policies in place governing how staff use the technology.