Emotional Intelligence And Personal Intelligence - 1571 Words

Introduction The author was given the task to explain emotional intelligence, and give two (2) example of the concept. Second, to examine, the concept of â€Å"emotional quotient† compared to traditional â€Å"intelligence quotient.† Third to suggest two to three (2-3) reasons why leaders’ need emotional intelligence to manage today’s workforce, as well as to speculate on at least two (2) possible consequences should a leader not possess emotional intelligence. Fourth, to explore the elements of emotional intelligence that leaders must be aware of to increase leadership effectiveness. Lastly, to recommend a strategy that the organization could undertake in order to improve the social skills of leaders within the organization and thereby†¦show more content†¦Secondly, a person with a good EQ can recognize, control and express one’s own emotions, perceive and assess other’s emotions. On the contrary, a person with a high IQ can lea rn, understand and implement knowledge, and possesses logical reasoning and abstract thinking. Lastly, EQ measures an individual’s social and emotional competencies or one’s ability to recognize one’s own and other person’s emotional expression. Conversely, IQ measures a person’s academic competency and reasoning ability (S, 2016)†. Suggest two to three (2-3) reasons why leaders’ need emotional intelligence to manage today’s workforce. Speculate on at least two (2) possible consequences should a leader not possess emotional intelligence. â€Å"Emotional intelligence is the ability to understand and manage our emotions and those around us, therefore, this quality gives individuals a variety of skills, such as the ability to manage relationships, navigate social networks, influence and inspire others. Every individual possesses different level, but in order for individuals to become effective leaders, they will need a high level of emotional intelligence. In today’s workplace, it has become a highly importantShow MoreRelatedEmotional Intelligence And Personal Intelligence1194 Words   |  5 Pages It is vital to have emotional intelligence because it is the establishment of a large group of basic aptitudes, it affects most all that you say and do every day. Emotional intelligence is the single greatest indicator of execution in the work environment and the most grounded driver of initiative and individual brilliance. Emotional intelligence requires successful correspondence between the sane and enthusiasti c focuses on the mind. At the point when an individual works, his capacity to acknowledgeRead MoreEmotional Intelligence And Personal Intelligence2199 Words   |  9 PagesEmotional Intelligence Undoubtedly, we all know people, either at work or in our personal lives, who are good listeners. No matter what kind of circumstances we are in, they continuously seem to know just what to say – and how to say it – so that we are not insulted or distraught. They are gentle and selfless, and even if we do not find a clarification to our problem, we usually leave feeling more encouraged and optimistic. We perhaps also know people who are masters at managing their emotions. TheyRead MoreEmotional Intelligence And Personal Intelligence914 Words   |  4 Pages Emotional intelligence skills are important to understand and learn. These skills are the ability to recognize and understand your emotions and other people’s emotions. EQ is also using your awareness to manage your own behavior and relationships that you have with others. Emotional intelligence impacts our lives as well as other people’s lives. (Bradberry Greaves, pg. 17). There are four skills that make up emotional intelligence which are self-awareness, self-management, social awarenessRead MorePersonal Statement On Emotional Intelligence1100 Words   |  5 Pagesreflection I will discuss my skills built through the learning of Emotional Intelligence throughout the unit. I will be discussing Goleman’s Emotional Intelligence theory that we have learnt as well as other practical ways of testing Emo tional Intelligence. I will also discuss an area of possible improvement of my Emotional Intelligence linking to my future career prospects through my own personal results in the Schuttes Emotional Intelligence Test. 2.0 Intrapersonal Effectiveness Intrapersonal effectivenessRead MorePersonal Statement On Emotional Intelligence1593 Words   |  7 Pages Emotional Intelligence Tanveer Vora 1610793 University Canada West Professor: Dr. Michele Vincenti MGMT601 Leadership in the Global Context 16th January 2017 Abstract The paper discusses about the emotional intelligence, which has various factors. The factors are self awareness, motivation, self regulation, social skills and empathy. In case of effective leadership, these factors plays major role. However, emotional intelligence is teachable to improve the personal skills and personality.Read MorePersonal Statement On Emotional Intelligence800 Words   |  4 Pagescareer. One of the main things that influenced me is Emotional Intelligence. According to Salovey and Mayer, Emotional Intelligence involves the ability to monitor one’s own and others’ feelings and emotions, to discriminate among them and to use this information to guide one’s thinking and actions. Emotional Intelligence is widely demonstrated in my group. One factor is the greater number of women as compared to men. Women tend to be more emotional than men in many aspects. The ability to manage feelingsRead MorePersonal Reflection On Emotional Intelligence1640 Words   |  7 Pages[Type text] [Type text] [Type text] Rodha Albaker INM407 Reflective Essay Emotional Intelligence- Personal Reflection Introduction and Definition of EI The topic of our group presentation was Emotional Intelligence (EI), a term that refers to the convergence of emotion and intelligence; that is, the ability to recognise one s own emotions and the emotions of others. According to Mayer and Geher (1996). There are physical cues (such as facial expressions and posture) that are universally-acceptedRead MorePersonal Statement : Emotional Intelligence965 Words   |  4 Pagespressure right? Sometimes you can make the wrong choice. If this happens, it is your choice to learn from it, or keeping making the same mistake. An important aspect of life is being able to understand how someone is feeling. This is called emotional intelligence. When we understand our emotions and others. Being able to relate to people is a big job. We have to choose whether to try and put ourselves in the other persons shoes, or only see from our own perspective. This choice can determine if youRead MorePersonal Statement On Emotional Intelligence885 Words    |  4 Pagesassess my emotional intelligence (EQ) and relate my EQ to my future nursing practice. Second, to compare the differences between leadership styles. Last, to provide a definition of leadership and illustrate how the provided definition of leadership will impact my future role as an advanced practice nurse practitioner (APNP). The tools used to accomplish the goals of this paper are a web based EQ assessment tool and a review of literature related to leadership and EQ. Assessing Emotional IntelligenceRead MorePersonal Statement On Emotional Intelligence857 Words   |  4 PagesBecause emotional intelligence is a developing field, there isn’t a lot of information about emotional intelligence that’s readily available. It certainly seems to be an important discipline and emotional intelligence is certainly a skill that I want to have and improve because I want to be able to manage my own emotions and the emotions of others. My conformed profile is ENTJ this means that in business and school I am willing to be social, intuitive, a strong thinker and a critical thinker who

World History Research Paper - 1505 Words

Aaron Chu 4/26/11 Global 4 A New World For China China is in a state of foreign dominance. Europeans and Japanese are taking over its territory. The people have lost faith in their government and they want to start a new one. Revolutionary parties begin to rise and expand. They want their government to get rid of the Europeans and Japanese but they aren’t able to. They have to take matters into their own hands. The people are started to learn from the westerners and they want to modernize. They want the power to defend themselves. They want the power to be able to control their own people and reinforce their own laws. They don’t want Europeans or Japanese to think that China is a part of their own country. Peasants†¦show more content†¦Despite committing to a constitutional order in China, Yuan was more interested in ensuring his own power. He proclaimed himself president for life. He didn’t care much about political issues and created the absence of a strong central government. Sun Yixian, a very out standing spokesperson worked hard in order to maintain order. His speeches, though very influential and passionate, could not get into Yuan’s ear. Yuan left a fragmented political government into Sun’s hands. Sun struggled to form a workable government. With the president looked down upon by the people, Sun and his Guomindang (GMD) had formed. The GMD consisted of peasant and communists who wanted change but couldn’t get it due to the lack of effort Yuan had put into China. With China in turmoil still, the Japanese proposed the Twenty-One Demands, which was revised into the Thirteen Demands. Later that year, Yuan tries to restore the monarchy. With all the fighting, the government had no way of being stable. With Yuan’s death in 1917, civil war broke out between Beijing and Guangzhou governments. Sun formed the Repulic of China Military Government in Guangzhou. Warlords began claiming territory across China. The May Fourth Movement then started. The May Fourth Movement was a movement shown by students of the discontent of the Shandong problem. The Shangdong problem was the abolition of all privileges of foreign powers in China, the rejection Twenty-One demands with the Japanese, and the returnShow MoreRelatedUs History World War Ii Research Paper2199 Words   |  9 PagesUS History Research Paper World War II 5/03/2011 What technology was developed during World War II, and how has the technology developed during World War II impacted the world today? Technology played a key role in determining the outcome of World War II. The high military demand for more advanced technology acted as a catalyst for the development of technology in the interwar years of the 1920’s and 1930’s. Scientists and Engineers alike poured massive amounts of research and developmentRead MoreWorld History Research Paper. Wwii Espionage . 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The tools forRead MoreHistory of British Foreign Policy1135 Words   |  5 Pagesâ€Å"The Italians, had discovered the method of preventing any monarch from rising to such a degree of power as was inconsistent with the general liberty† articulates the author of The History of the reign of Charles V, one of the many books, that I surveyed for my undergraduate research paper entitled â€Å"British Foreign Policy in the XVIII Century: The Struggle for an European Balance of Power†. As indicated by the title, this project explores a provocative but yet scarcely studied, other than the worksRead MoreMy Experience At Eastern Connecticut State University937 Words   |  4 Pagesapplying my critical thinking skills to my history classes and learned a lot in how to look at History in everyday context. What my experience at Eastern as taught me that, I never gave up and I always persevere in many difficult challenges this campus has tossed at me. I always came out on top and learned to deal with challenges that I will face later in Graduate school and in life. In my History Research paper, I learned a lot in how to work a history presentation. 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Conclusion†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦6 F. Works Cited†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..6 A. Plan of Investigation: The topic, Greek Philosophers, could be a very broad topic to write a research paper on. However, the plan of action, which will occur to create this report, will ensure that the end product will be different from the rest. The topic is not just about Greek Philosophers, but rather how it affects our learning today. There wereRead MoreSpies During World War II1253 Words   |  6 Pages Ms. Donahoe Adv. English 1 26 November, 2014 Spies in World War II Story of my Search My topic is spies during World War II. 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Article Selection: I used many sources for my research paper. The sources ranged from newspaper clippings to historical books about Hawaii. The first source I chose was a book called, â€Å"Hawai’i† written by Moana Tregaskis. The

Financial Performance Analysis of McCormick (U.S) and

Financial Performance Analysis of McCormick (U.S) and Kerry Group (Ireland) Individual Assignment Executive summary This assignment outlines the financial performance of two companies McCormick (U.S) and Kerry Group (Ireland).To analyse I took recent financial statements of both the companies (2010-2013). The performance of the company is determined by finding the following answers to the questions. A. Are the companies adequately profitable and which is more profitable? B. Are the companies liquid and which company is more liquid? a. Generating enough cash b. Carrying enough cash C. Do the companies have†¦show more content†¦McCormick (U.S) McCormick is the American food company that manufactures spices, herbs, and flavourings for retail, commercial and industrial markets. This company was begun in 1889 in Baltimore, Maryland, United states. The company has approximately 8,000 employees. Business units of McCormick are United States consumer products, food service, Industrial flavour solutions, sup herb farms and Zatarains. Zatarains brand includes rice and dinner mixes, products to prepared and season seafood and other items. Yahoo 2013 reported McCormick has $9.4 billion market capitalization, about 3% of the total industry (Yahoo, 2013). According to the industry website, total market capitalization is $295 billion with an average net profit margin of 3.2%. Both the companies are involved in producing spices and belong to food industry. The food industry is highly maintained and controlled in both U.S and Ireland. Overall both the companies are in the top ten rankings of their respective sub-industries. In addition, both the companies have the abilities to compete in the global food industry. Both the companies have large market capitalisation presents that they are able to impact the industry, and allow them to set prices among spices and food ingredients. Financial performance analysis Generally to compare the financial performance of McCormick and Kerry group financial ratios are used. Financial ratios are generally ofShow MoreRelatedBerkshire Hathaway1922 Words   |  8 PagesHathaway Inc., 2009). Most investors get normal returns and believe the market is in semi strong form. However Buffett believes the market is inefficient and acts on his own investment philosophy. This report will analysis BH’s acquisition of PacifiCorp, evaluate Buffett’s performance against EMH and discuss his ethical standards. Berkshire Hathaway Ltd. VS Scottish Power Plc. After the acquisition was announced, BH Ltd. and Scottish Power Plc. both experienced price ran up. 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Case Analysis Mr. Fields - 845 Words

Abel Fields a 39-year-old resident of a city in California, was convicted under the Stolen Valor Act. He was convicted under that act because he claimed that he was in the military and that he received medals while serving, which is not true. He was found guilty and they sentenced him to pay a fine of $1,000 dollars. After that, he appealed his decision to the Ninth Circuit Court of Appeals, appealing that the Stolen Act was unconstitutional and that the First Amendment had been violated. Fields’s prosecutors argued that â€Å"a lie told about oneself and one’s own accomplishments is easier to reverse through other speech. Indeed, in Mr. Fields’s case, an effective way to reverse Mr. Fields’s falsehoods is to simply point out his lie.† Afterwards, the Ninth Circuit Court of Appeals ruled in his favor. Over time, people are starting to see how people, states and even the court violate their First Amendment rights. First we have the case of The New Y ork Times who printed an advertisement where it clearly was accusing the Alabama police department of misdeeds. The police commissioner, L. B. Sullivan sued New York Times and their writers for the advertisement. The case became to be known as the New York Times Co. V. Sullivan (1963) case. After the case went to court, the judgement in favor of Sullivan had to be overturned, and New York Times could not be convicted of libel. What this demonstrate about the right of making false statements is that in order for someone to beShow MoreRelatedMrs. Fields’ Cookies – Case Analysis Essay1644 Words   |  7 PagesMrs. Fields’ Cookies – Case Analysis. Mrs. Fields’ Cookies is a case that was initially created in 1989 and revised in 1993. Even though it is nearly two decades old it contains a lot of educational value by providing look into an international company that has grown from just one small store to a huge organization with over 500 stores in 25 United States, and five countries on four continents. The company was created by Debbi Fields who opened her first store in Palo Alto, CA and grew her businessRead MoreImpact Of The Wright Amendment On The City Of Dallas, The Airline Industry And Its Associated Businesses1195 Words   |  5 PagesData Relation The use of this quantitative analytical data along with the qualitative nature of a personal interview provided the necessary measurements needed to show how the expiration of the Wright Amendment has affected Dallas Love Field, the City of Dallas, the airline industry and its associated businesses. 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In today’s rapidly changing world, where globalization takes place and deeply influences national economics, international affairs, government’s decisions and international politics are very popular topics among people to discuss. What’s why the study of political economy becomes more vogue among scientists from different fields. Definition of political economyRead MoreThe Global Tourism Industry Is Growing998 Words   |  4 PagesCustomers in general seem to be more demanding. Now the manager of nexTravel, Mr. S, would like to change the method in which customers are obtained, seeking to target customers from the market directly. He said â€Å"We are seeking a way to keep the existing market and expand a new market for the potential customers from the world.† However, with the ongoing shrinking of profits and an increasing number of competitors, Mr. S realized that to find a proper strategic plan was necessary and urgent for theRead MoreSupplying Gloria Smithson s Company With Necessary Widgets1157 Words   |  5 Pagespresenting all the existing proposals regarding supplying Gloria Smithson’s company with necessary widgets. Although supplying widgets from domestic suppliers is advised in most of the cases for a number of reasons, we’ll examine here a couple of other options that may b e more appropriate for Mrs. Smithson’s case. In particular we are going to examine a proposal coming from the same state Gloria Smithson’s business is located along with two more proposals from overseas. Each proposal is accompaniedRead MoreThomas Grays Sonnet on the Death of Mr Richard West - an Analysis888 Words   |  4 PagesAnalysis – Poetry Sonnet on the Death of Mr. Richard West Thomas Gray 1. Communicative Situation, Theme and Figurative Speech a) Communicative Situation In the poem â€Å"Sonnet on the Death of Mr. Richard West† by Thomas Gray, the speaker can be identified by the use of personal pronouns of the first person singular â€Å"me† (l.1) and â€Å"I† (l.13), as well as the possessive pronoun â€Å"my† (l.7,8). It can be assumed that the speaker is male, since he mentionsRead MoreElectronic Devices Are Fragile And Contain Important Data1588 Words   |  7 Pagesof item followed by a small description (for instance, white and blue USB flash disk) and reference pertaining to the case ( for instance, MR Yourprop E0012) * I would ask the lab to look at possible damage or scratches on the device. 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I would also like to thank the Department of Earth Science for providing the opportunity to do Master’s dissertationRead MoreA Interview Meeting About John Daniels816 Words   |  4 PagesIn my interview session I interviewed John Daniels, who has been working with in the STEM and CIS community for many years. In this session we spoke on his trials and tribulations, the career paths he chose, and where it landed him in life. Mr. Daniels was raised in a segregated community where every neighborhood was divided based on race. Even though everyone was close in each neighborhood, there was still a division in the community as a whole. When John was growing up, teachers were like an extension

Jail and Prison Comparison Paper - 1460 Words

Jail and Prisons Comparison Paper Jail is usually the first place a person is taken after being arrested by police officers. The authority of states to build, operate, and fill jails can be found in the Tenth Amendment, which has been construed to grant to states the power to pass their own laws to preserve the safety, health, and welfare of their communities. Jail is to protect the public and citizens of county by providing a wide range of constructive, professional correctional services for pre-trial and convicted detainees. Jail is also ensure the safety and welfare of staff, visitors, and offenders by operating facilities and programs in a secure, humane environment which meets professional and standards and constitutional†¦show more content†¦Prisons often have very elaborate education and vocational training programs, halfway house service, work-release programs, and recreational and entertainment facilities. The original history of the federal prison system started back in the 1890s but it was not until 1930 that president Hoover signed a bill establishing a federal prison system that would actually start the building of actual federal facilities. The federal system had been relying on the state and local levels of government to house their prisoners. The Federal Bureau of Prisons was established within the Department of Justice and charged with the management and regulation of all Federal penal and correctional institutions. This responsibility covered the administration of the 11 Federal prisons in operation at the time. As time has passed and laws have changed, the Bureaus responsibilities have grown, as has the prison population. At the end of 1930, the agency operated 14 facilities for just over 13,000 inmates. By 1940, the Bureau had grown to 24 facilities with 24,360 inmates. Except for a few fluctuations, the number of inmates did not change significantly between 1940 and 1980, when the population was 24,252, according to Federal Bureau of Prison. However, the number of facilities almost doubled from 24 to 44 as the Bureau gradually moved from operating large facilities confining inmates of manyShow MoreRelatedJails and Prisons Comparison Paper1965 Words   |  8 PagesJail and Comparisons Paper David L. Alexander CJA/234 October 8, 2012 Robin Kemp In considering the jails, as well as state and federal prisons, and in modern America, one must understand the historical contexts in which the three institutions were conceptualized and put into practice. Then a discussion of the reasons behind the drastic recent growth off these three ancient institutions must be had. Finally, a review of the security classifications which enable these facilitiesRead MoreA Brief Comparison of Jails and Prisons785 Words   |  3 PagesBrief Comparison of Jails Prisons A Brief Comparison of Jails Prisons It is common knowledge that one of the primary penalties of violating the law is incarceration. Civilians, those who are not in the business of law enforcement, and even some professionals in the criminal justice field, throw around the terms jail and prison quite often, using them interchangeably. Jails and prisons are not the same. This paper will elucidate some of the primary differences between jails and prisons as wellRead MorePrisons : Prisons And Prisons1332 Words   |  6 PagesJails and Prisons Comparison Paper Throughout history, the general public often misinterprets the difference between jails and prisons. For long confinement terms, jails are not used to hold sentenced offenders. However, jails are the oldest of the correctional components. 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AP English 4 Essay free essay sample

For as long as I could remember, money was tight in my household, and once my younger brother and sister joined the picture it only got worse. Both of my parents chose a path in life that involved not going to college. My father was a local mechanic and part time cars salesman; my mother worked as a waitress and stayed at home to take care of my siblings and I. Vacations were never possible, and we would always live paycheck to paycheck. Growing up my parents would tell me a good education and a college degree was important in getting a good job. When my father lost his job after my grandfather passed away it became more relevant just how necessary a degree was in the job field. It was very difficult for him to find a well-paying job that would support our family. If it wasn’t for my grandparents helping out, I don’t know where we would be today. We will write a custom essay sample on AP English 4 Essay or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page My family’s financial stress growing up helped me strive to gain a higher education. I’ve always enjoyed math and problem solving. Trying get ahead, I took all three years of accounting, along with competing in UIL events. To gain my CPA I would need at least six years of college. Going into my senior year is nerve racking honestly. College will be here before I know it, and I feel like I’m only going to only get one shot at earning a degree. My grandparents offered to help pay for college, but being able to take any pressure off of them by being able to pay for a portion of the bills would be something I needed to do. â€Å"The price of success is hard work, dedication to the job at hand† – Vince Lombardi. My most important goal in life is to be successful; I don’t ever want money to keep my children from doing something they would enjoy; I want my children to grow up without worries. I want them to have what I didn’t; that’s why I am pursuing a higher education beyond high school.

Revenue Recognition - No Time to Wait

Question: Discuss the issue of the Journal of Accountancy. Answer: As we all are aware of the fact that presently GAAP has involved complex, disparate and detailed revenue recognition requirements in respect of specified transactions such as software and real estate. Consequently, it has been observed that different industries use various accounting regarding similar transactions (Blodget, Henry,2009) The main purpose of the new guidance is mainly to establish the specific principles so as to report the required information in regard to the nature, timing as well as the uncertainty in respect of revenue to the users of the financial statement. Issuance of new guidance on revenue recognition (Revenue Recognition As-9 ) Helps to remove inconsistencies as well as weakness which is prevailing in the current revenue requirements Maintain to improve comparability for revenue recognition across industries, organization, and capital Market. Due to improved disclosure requirements, it has resulted in providing more useful information to the users of financial statements. Due to the reduction/ elimination in the number of disclosure, it consequently simplifies the preparation of financial statements. It also provides that new guidance also would affects any reporting entity which either enters into a contract with the customer for transfer of goods or service such as lease contracts, insurance contracts. Some of the changes are as follows Sale can be recognized any after the product or service delivered to the customer. The new concept has been developed Estimated Selling Price which provide the company an option to rely on the internal estimates for the selling price in case there is no third - party evidence is available. It is clearly indicated that entity cannot use residual method of accounting so as to allocate sale value. They have to decide regarding the method to be apply it may be ESP (Estimated Selling Price, VSOE or third party evidence of selling price. Disclosure must be made in the financial statement about the ESP by the organization. It is clearly indicated that in order to allocate the value of sale, an entity cannot use the residual method. Proper disclosure must be made in the financial Statement specifying the approach that how they decided about the estimated selling price It is provided that under new guidance of revenue recognition, the (Apple) companys recognition for all the revenues as well as product cost, for I phone and Apple TV, must be ascertain as when these products/ objects are delivered to the customer. However it is provided that under the historical approach, Entity is required to account for sale of both the item using the subscription accounting because the company indicated that they may provide software upgrades and other features for those products free. Under that approach i.e. subscription accounting, revenue as well as the associated cost for I phone and Apple TV are differed at the time of sale and have been recognized over useful estimated life for each period (Rigaud, Sylvain,2015). Consequently, it would result in a deferral of the significant amount of revenue as well as cost related to the same. Therefore, it can be stated that adoption of new guidance for revenue recognition significantly changes how the company accounts for certain operating items such as the sale of I phone and Apple TV (Blodget, Henry,2016). Work Cited Blodget, Henry. "Iphone Accounting Change Could Send Apple Profits And Stock To Moon". Business Insider. N.p., 2016. Web. 22 Mar. 2016. FASB, IASB Unveil Final Standard on Revenue Recognition. (2014).AccountingWEB. Retrieved 22 March 2016, from https://webcache.googleusercontent.com/search?q=cache:H2fY_PNODFIJ:www.accountingweb.com/aa/standards/fasb-iasb-unveil-final-standard-on-revenue-recognition+cd=9hl=enct=clnkgl=in "09 Accounting Standard 9 - Revenue Recognition - AS 9". Knowledgebible.com. N.p., 2010. Web. 22 Mar. 2016. Revenue recognition: Effectively managing accounting change. (2016).PwC. Retrieved 22 March 2016, from https://www.pwc.com/us/en/audit-assurance-services/accounting-advisory/revenue-recognition.html