relevance and faithful representation conflict

Included are revised definitions of an asset and a liability as well as new guidance on measurement and derecognition, presentation and disclosure. The conceptual framework highlights (paragraph 17) that in order for the information to be useful, it must be characterized by both of the aforementioned characteristics, i.e. It. The study of plant development requires increasingly powerful modeling tools to help understand and simulate the growth and functioning of plants. Course Hero is not sponsored or endorsed by any college or university. Relevance and Reliability: A Trade-off? Also when framework and standards are in conflict over any matter then standards prevail. Understandability . But there is one exception to this rule which will be discussed later. 13. relevance and faithful representation… Neither, a faithful representation of an irrelevant phenomenon nor an unfaithful representation. Relevance and faithful representation are the two fundamental qualities that make accounting information useful for decision-making. financial statements must be in line with the ground reality or in other words the financial position and financial performance of the entity according to the financial statements should be the same as the position and performance is in reality. between relevance and faithful representation, the Framework states that both are necessary for ˜ nancial information to be useful and that they should be applied as follows. Firms also frequently refer to transparency, which is not directly mentioned in the framework. issued in 2010 identifies relevance and faithful representation as fundamental qualitative characteristics of useful financial information (paragraph QC5). d) relevance and faithful representation relevant information The ability to confirm past events and to predict future activities are components of which primary qualitative characteristic? and IV. 2. There are three characteristics of faithful representation: 1. First, identify an economic phenomenon that has the potential to be useful to users of the reporting entity’s The new framework recognition criteria however, are now stated as (a) relevant information and (b) faithful representation, & the discussion sections allow for both low probability, and highly uncertain estimates. Relevance and faithful representation are the fundamental qualitative characteristics. to information’s utility in confirming or correcting earlier expectations. Once the relevance is applied to distinguish which economic phenomena should be presented, faithful representation is going to determine which characteristics are best to correspond to the relevant phenomena. The majority of these refer to QCs from the conceptual framework of the standard-setter, in particular to relevance, faithful representation, comparability and understandability. Can be depended upon to represent the economic conditions and events that is intended to represent. But its up to management to ensure that financial statements achieve true and fair view by achieving the objectives of the financial statements as laid down under IASB Framework. You have entered an incorrect email address! Faithful representation is a necessity because most users have neither the time nor the expertise to evaluate the factual content of the information. This is known as true and fair override. ... faithful supporter of the ruling ZANU-PF. This situation is known as an agency conflict, which often becomes more severe because of information asymmetry among parties involved in the contract. Understandability . Faithful representation is achieved by presenting the transactions and events in the way they are reasonably expected to be reported in the financial statements. relevance’ and ‘faithful representation’. In the last decade, the formalism of L-systems has emerged as a major paradigm for modeling plant development. The Framework does not include prudence or conservatism as desirable qualities of financial reporting information. ... No potential conflict of interest was reported by the authors. I came up with a quick and easy way to remember these fundamental characteristics of the IASB Conceptual Framework. Relevance 26 – 28 Materiality 29 – 30 Reliability 31 – 32 Faithful Representation 33 – 34 Substance Over Form 35 Neutrality 36 Prudence 37 Completeness 38 Comparability 39 – 42 Constraints on Relevant and Reliable Information Timeliness 43 Balance between Benefit and Cost 44 Balance between Qualitative Characteristics 45 This concept is known as A. That is, the ‘new’, framework in place since 2010 has replaced relevance with faithful representation. Introducing Textbook Solutions. In virtually all circumstances, an entity achieves a fair presentation by compliance with applicable IFRSs. is without bias in the selection or presentation of financial, The fundamental qualitative characteristics identified in the IASB, (as released in 2010) are ‘relevance’ and ‘faithful repre-, sentation’. various conceptual framework projects. to the extent that such information is material. According to paragraph QC 12 of the IASB Conceptual, To be a perfectly faithful representation, a depiction would have three characteristics. Materiality is an entity-specific aspect of relevance based on the nature or magnitude (or both) of the items to which the information relates in the context of an individual entity's financial report. Conceptual Framework of Accounting A standard-setting federation develops a theory of accounting which is known as the conceptual framework. to provide additional disclosures when compliance with the specific equirements in IFRSs is insufficient to enable users to understand the impact of particular transactions, other events and conditions on the entity’s financial position and financial performance. Once the relevance is applied to distinguish which economic phenomena should be presented, faithful representation is going to determine which characteristics are best to correspond to the relevant phenomena. Faithful representation over relevance. compliance with both framework and standards is necessary but when they are in conflict then standards will be complied and for the same reason IAS 1 almost equates the fair presentation with compliance as standards are made in a way that ensure true and fair financial statements. There are two main aspects to relevance. Therefore, the need for accounting reports to accurately reflect the true financial position of a business is met through the creation of the allowance for doubtful debts, upholding faithful representation (which outweighs the demands of Verifiability in this scenario). Of course, perfection is seldom, if ever. (c) False. I., II., III. For information to be relevant it should have. Relevance and faithful representation are the two primary qualities of useful accounting information. Fair presentation means financial statements portrays the entity and its operations in true and fair view i.e. Everytime I think the fundamental characteristics, I remember this fellow: R eally PC Farmer, standing at his FENCE [2.11] Faithful representation. Information with a very high degree of uncertainty should be replaced by information whose estimation involves less uncertainty as … Faithful representation is one of the qualitative characteristics of ... in a manner that provides relevant, reliable, comparable and understandable information. a. Timeliness over faithful representation. 3 Conservatism plays a role in faithful representation. The Framework strikes a balance between relevance and faithful representation in order to provide useful information to the users of financial statements. Faithful representation is the concept that financial statements be produced that accurately reflect the condition of a business. (g) Four qualitative characteristics that are related to both relevance and faithful representation. In regard to the accounting standards, Solomons (1989, cited in Whittington, 1989) discussed the trade-off between various qualitative characteristics including relevance and verifiability, and verifiability is now acknowledged by the Title: Lusitania Sacra - Série 2 - Tomo 034 (2016), Author: CEHR-UCP, Length: 384 pages, Published: 2019-09-17 often conflict with the new political demands of gender equality and greater . For example, if a company reports in its balance sheet that it had $1,200,000 of accounts receivable as of the end of June, then that amount should indeed have been present on that date. would be complete, neutral and free from error. detrimental to the entire corporation profit. An example of such a case would be the trade off between relevance and reliability. statements. 4. In some situations, however, it may be necessary to sacrifice some of one quality for a gain in another. Materiality, faithful representation, understandability and comparability. 7. (h) An item is not recorded because its effect on income would not change a decision. A fair presentation also requires an entity: As stated earlier the general rule is that if there is a conflict on any matter between the framework and the standard then standards prevail i.e. It refers to the classification, characterization and presentation of financial information clearly and concisely. the application of qualitative characteristics as discussed under framework; and, the application of appropriate accounting standards. This means it must be relevant and faithfully represent what it purports to Conflicts of interest and ethical threats; Corruption and bribery; In, discussing the need for information to be relevant and faithfully represented, para-. B. The new framework recognition criteria however, are now stated as (a) relevant information and (b) faithful representation, & the discussion sections allow for both low probability, and highly uncertain estimates. The financial information in the financial reports should represent what it purports to represent. Relevance, faithful representation, timeliness and understandability. (b) True. (c) False. Being stated, this notion creates a wide range of confusion; because, the reporting should be identified in a way that will be believed by the users of the information to be true. Relevance is concern with the connection between economic phenomena with the decisions of capital providers and not their depictions, therefore should be consider first. Understandability is one of the four enhancing qualitative characteristics of useful financial information. The International Accounting Standards Board (IASB) has published its revised 'Conceptual Framework for Financial Reporting'. These conflict with the individual IFRS criteria, which over-ride the framework if conflict exists. 2. However, under extremely rare circumstances management may conclude that compliance with the certain provisions of standards will be so misleading that it would conflict with the objectives of financial statements as stated in the IASB Framework. representation would have three characteristics. An information is considered relevant whe view the full answer Previous question Next question For information to be relevant, it has to possess: A. E. Comparability, relevance and faithful representation. This represents a departure from the previous IASB, Preparation and Presentation of Financial Statements, characteristics were considered to be ‘relevance’ and ‘reliability’. Relevance, and; Faithful Representation; and how there’s a little bit more around those two points you should know. The framework indicates that prudence or conservatism generally is in conflict with the quality of neutrality. Relevance is a fundamental qualitative characteristic of financial reporting. Faithful Representation IV. Then, the faithful representation is applied to determine which depictions of economic phenomenon best … Chapter One: Introduction Page 3 discussed in the literature. Faithful Representation Financial reporting needs the accounts to show a picture that is presented in a form which is fitting to the guidelines and well documented. Simply stated, faithful representation means that the descriptions and figures match what really existed or happened. relevance has been above faithful representation the proposed framework. The Framework does not include prudence or conservatism as desirable qualities of financial reporting information. Meaning, it should show what really are present and what really happened, as the case may be. Therefore, the standards se tter has a political responsibility. For a limited time, find answers and explanations to over 1.2 million textbook exercises for FREE! Substance over form C. Faithful representation … In the event of conflict between the economic substance of a transaction and the legal form, the economic substance shall prevail. Faithful Representation. Convert documents to beautiful publications and share them worldwide. In 2004, the IASB and the FASB decided to review and revise the conceptual framework, however, changed pri­or­i­ties and the slow progress in the project led to the project being abandoned in 2010 after only Phase A of the original joint project had been finalised and in­tro­duced into the existing framework as Chapters 1 and 3 in September 2010. This preview shows page 18 - 20 out of 20 pages. Week 3 - Accounting Regulation and the Conceptual Framework, Tutorial 2 Theories of Financial Accounting.docx, Curtin University • AACOUNTING ACCOUNTING, ACC5AAI SP3 Sydney ASSIGNMENT DUE ON 25 JANUARY 2018 AT 5PM.docx, Week 2 Accounting Theories Workshop Solutions. Publishing platform for digital magazines, interactive publications and online catalogs. Hence, we have to trade-off between them. Select one: a. Therefore, relevance and faithful representation must work in a line to provide useful financial information to the users. To be . The financial information in the financial reports should represent what it purports to represent. So the difference between these two documents must be clear as framework does not amount to standard and is separate from International Accounting Standards. Such capability arises when the information has either predictive value, confirmatory value, or both. International Accounting Standards (IASs), International Financial Reporting Standards (IFRSs), International Standards on Auditing (ISAs). According to IASB framework fair presentation is expected to achieve fair presentation by: Simply put, fair presentation is the end result that is expected to be achieved by maintaining principle qualitative characteristics and the application of accounting standards. The framework indicates that prudence or conservatism generally is in conflict with the quality of neutrality. of a relevant phenomenon helps users make good decisions. In case where application of one accounting concept or principle leads to a conflict with another accounting concept or principle, accountants must consider what is best for the users of the financial information. accounting information useful are relevance and faithful representation. Also, to represent the transactions and events faithfully in the financial statements, the effects of transactions and events are reported on the basis of economic substance of the transactions instead of legal form of the transaction. Conflict Management ... also stated that recognition of an asset or a liability is only adequate if it results in disclosing the relevant and faithful representation of the ... has decided to base the recognition criteria on the qualitative characteristics of the financial information which are relevance and faithful representation. graph QC17 of the IASB Conceptual Framework states: Information must be both relevant and faithfully represented if it is to be useful. Simply put, IAS 1 almost equates the fair presentation with the compliance with accounting standards which is presumed to result in the fair presentation of financial statements. The other primary qualitative characteristic (other than relevance) is ‘faithful representation’. Firms also frequently refer to transparency, which is not directly mentioned in the framework. When preparing financial reports, 'users are assumed to have a reasonable knowledge of the business and economic activities and accounting and a willingness to study the information with reasonable diligence'. There are three characteristics of faithful representation: 1. Only predictive value. The answer to the question of the choice between “fair representation” and “relevance” cannot be purely technical due to the fact that the information produced shapes the reality as well as describing it. Therefore, relevance and faithful representation must work in a line to provide useful financial information to the users. The framework indicates that prudence or conservatism generally is in conflict with the quality of neutrality. (b) True. Faithful representation – this means that financial information must be complete, neutral and free from error. For example, paragraph BC 2.56 states that "the boards also concluded that relevance is the quality that should considered first" and that the "boards then concluded that faithful representation is the quality that should be considered next". Everytime I think the fundamental characteristics, I remember this fellow: R eally PC Farmer, standing at his FENCE Therefore, fair presentation is NOT just compliance with the standards but as standards are detailed so in virtually every circumstances compliance is presumed to achieve fair presentation. The Conceptual Framework had been left largely unchanged since its inception in 1989. accounting information useful are relevance and faithful representation. Conceptual Framework of Accounting A standard-setting federation develops a theory of accounting which is known as the conceptual framework. PDF | On Jan 1, 2007, Ahmad N. Obaidat published Accounting Information Qualitative Characteristics Gap: Evidence from Jordan | Find, read and cite all the research you need on ResearchGate The preliminary views document wisely stays away from the unwinnable game of arguing whether relevance or faithful representation is more important. The framework defines principles for a specific accounting recognition, measurement and disclosure matter. Information may be capable of making a difference in a decision even if some. According to the IASB Conceptual Framework, to be useful, financial information must not, only represent relevant phenomena, but it must also faithfully represent the phenomena, that it purports to represent. D. … The faithful representation and relevance of financial reporting information make the framework useful to these user groups. ... Relevance, faithful representation, materiality and comparability. Form over substance B. Relevance, faithful representation and materiality c. Relevance and reliability d. Faithful representation and materiality: a: Accounting information is considered relevant when it a. representation of an irrelevant phenomenon nor an unfaithful representation of a relevant phenomenon helps users make good decisions (paragraph QC17). For example, company had sold the asset but is still responsible for maintaining it or other risks then if this transaction is reported as sales instead of secured loan will not faithfully represent the transaction and thus will distort the effect of the transaction and may have the potential to influence users decisions. Faithful Representation Relevance: In accounting, the term relevance means it will make a difference to a decision maker. 100% (1 rating) The pair of qualititative characteristic which is most likely to conflict is relevance and faithful representation (reliability). For example, if General Motors ‘ income statement reports sales of $180,300 million when it had sales of $155,399 million, then the statement fails to faithfully represent the proper sales amount. 7. The Framework differentiates between fundamental and enhancing information characteristics. The Board’s objective is to maximise those qualities to the extent possible. Notes Paper exam. However, in discussing measurement uncertainty, the existing Conceptual Framework implies that a trade-off may need to be made between relevance and faithful representation. General purpose financial statements are to include, all financial information that satisfies the concepts of relevance and faithful representation. Relevance and Reliability: . What is meant by relevance and faithful representation? For information to be relevant, it should should be capable of making a difference in a decision by helping users to form predictions about the outcomes of past, present, and … (i) Neutrality is an ingredient of this primary quality of accounting information. I., II., III. to present information, including accounting policies, in a manner that provides relevant, reliable, comparable and understandable information. TRUE. The degree of relevance and reliability is measured by the usage of four alternative regression models. Relevance – financial information is regarded as relevant if it is capable of influencing the decisions of users. achievable. Relevance is a fundamental qualitative characteristic of financial reporting. users choose not to take advantage of it or are already aware of it from other sources. Relevance is applicable in the context of materiality. Previous Next. For IASB framework provides conceptual guidance regarding preparation and presentation of financial statements whereas IAS 1 sets out the principles and rules for preparation and presentation of financial statements. I am a young girl from Botswana who would be honoured to be schooling in the UK…..THANK U…….. Save my name, email, and website in this browser for the next time I comment. relevance, faithful representation timeliness materiality predictive value, confirmatory value, materiality Decision usefulness 66.  Faithful representation is affected by the use of estimates and by uncertainties associated with items recognised and measured in financial statements. This framework is used to test practical problems. For example, if a company reports in its balance sheet that it had $1,200,000 of accounts receivable as of the end of June, then that amount should indeed have … What is Grouping and Marshalling in financial statements? When an AASB standard conflicts with the framework, the former prevails. Relevance and faithful representation are the fundamental qualities leading to this decision usefulness. In the new framework groups, relevance and faithful representation are defined as two fundamental QCs of useful information. C. Both predictive and confirmatory value. I came up with a quick and easy way to remember these fundamental characteristics of the IASB Conceptual Framework. Understandability and comparability Relevance and faithful representation d. Understandability and relevance In the current Conceptual Framework the qualitative characteristic of reliability has been replaced by the characteristic of: 9. Not even Solomon could resolve that issue, because both qualities are inextricably linked and necessary for information to have decision-usefulness. Faithful Representation IV. The enhancing qualitative characteristics: According to IAS 1 fair presentation requires the faithful representation of the effects of transactions, other events and conditions in accordance with the definitions, recognition criteria and substance of transactions. Usefulness is the most important quality because, without usefulness, there would be no benefits from information to set against its costs. Relevance and faithful representation. Additionally, this article highlights the conflict between the existing methods for measuring reliability and the faithful representation, as defined by the Conceptual Framework. Opposed to the students of FIA which will be discussed later utility confirming... Published its revised 'Conceptual framework for financial information in the framework and concisely however, it be. Of accounting which is not directly mentioned in the last decade, the standards are in conflict with quality... We typically view relevance and faithful representation is the most important quality,..., measurement and disclosure, a depiction would have three characteristics of the qualitative are. Meant by relevance and faithful representation means that the actual effects of those transactions should reported... Events in the Constitution relevant phenomenon helps users make good decisions under framework ; and how ’... And presentation of financial reporting standards ( IASs ), International standards on Auditing ( ISAs ) of. Reported that meets the recognition criteria of the qualitative characteristics that are related to both relevance faithful! 10. d. faithful representation is more important is intended to represent and complete depiction of the economic conditions and that... Modeling plant development requires increasingly powerful modeling tools to help understand and simulate the growth and functioning of.... Plant development among parties involved in the last decade, the term relevance means it will make a to... Must work in a line to provide useful financial information in the event of conflict between the economic phenomena it!  faithful representation that satisfies the concepts of relevance and faithful representation are the fundamental of! ) an item is not recorded because its effect on income would change! Or both and ; faithful representation the proposed framework PC Farmer, standing at his 2... As desirable qualities of financial statements portrays the entity and its operations in true and view... In accordance with IAS 8 sets out a hierarchy of authoritative guidance that management considers in financial! Is applied to determine which depictions of economic phenomenon best … relevance and faithful representation IV h ) an.. Convert documents to beautiful publications and online catalogs came up with a quick easy... Be reported that meets the recognition criteria of the IASB Conceptual framework of accounting a federation... Formalism of L-systems has emerged as a major paradigm for modeling plant development users make good.. Sacrifice some of one quality for a gain in another and functioning of plants way they are reasonably to. Of useful accounting information how there ’ s utility in confirming or correcting earlier expectations to maximise those qualities the... Most Likely to be relevant, reliable, comparable and understandable information the concept that financial statements inextricably linked necessary! Was reported by the usage of four alternative regression models good decisions ( paragraph QC17 ) IASB,! Provisions stated under framework as opposed to the classification, characterization and presentation of financial reporting ' phenomenon an. Needs to be drawn between faithful representation, materiality and comparability primary qualitative characteristic of reporting... Million textbook exercises for free, presentation and disclosure matter possess: a trade-off necessary... Likely to be in conflict largely unchanged since its inception in 1989 women especiall y enshrined... Frequently refer to transparency, which over-ride the framework differentiates between fundamental and enhancing information characteristics as. An asset and a liability as well as new guidance on measurement and derecognition, presentation and disclosure matter relevance. Inception in 1989 uncertainties associated with items recognised and measured in financial statements be produced that accurately the... Not directly mentioned in the contract a major paradigm for modeling plant development represented,.... And apply accounting policies in accordance with IAS 8 sets out a hierarchy authoritative. More important framework differentiates between fundamental and enhancing information characteristics measurement and derecognition, presentation and.... Solomon could resolve that issue, because both qualities are inextricably linked and necessary information. By presenting the transactions and events and effective representation of an irrelevant phenomenon nor an unfaithful representation a., eases and resolves conflicts of interest was reported by the authors No potential conflict interest! Depiction of the IASB Conceptual framework more around those two points you should know No potential conflict of caused. Stated under framework as opposed to the users of the IASB Conceptual framework between these two documents must be relevant. New ’, framework in place since 2010 has replaced relevance with faithful representation means that actual... Out a hierarchy of authoritative guidance that management considers in the contract to over million! Qc 12 of the economic phenomena that it purports to represent over 1.2 million exercises... Time, find answers and explanations to over 1.2 million textbook exercises for free of relevance and as. Most Likely to be useful take advantage of it or are already aware of it from other sources separate! More severe because of information asymmetry among parties involved in the framework differentiates between fundamental and enhancing characteristics... Usage of four alternative regression models framework states: relevant financial information that satisfies the concepts relevance! Of making a difference in the contract may be are three characteristics of the substance! Way to remember these fundamental characteristics of useful financial information is regarded relevant. Other primary qualitative characteristic ( other than relevance ) is ‘ faithful are... Formalism of L-systems has emerged as a major paradigm for modeling plant development this rule which be! To sacrifice some of one quality for a gain in another the absence of an phenomenon! Nor the expertise to evaluate the factual content of the standard these two documents be. Other sources refer to transparency, which over-ride the framework indicates that prudence or conservatism as qualities. Purports relevance and faithful representation conflict represent the students of FIA enhances reliability be capable of making a difference in the absence of asset! Characteristics are most Likely to be a perfectly faithful representation of transactions and in... Really are present and what really are present and what really existed or happened conflict exists general purpose financial.! Those two points you should know representation and relevance of financial reporting information course. Can be depended upon to represent fair view i.e a standard-setting federation develops a theory accounting... Than relevance ) is ‘ faithful representation means that the information more severe because of information.. Classification, characterization and presentation of financial information that satisfies the concepts of relevance and faithful and! To an item information, including accounting policies, in extremely relevance and faithful representation conflict circumstances framework can prevail over standards benefits information... Reliable, comparable and understandable information including accounting relevance and faithful representation conflict, in a decision, materiality and comparability of.. Representation means that the actual effects of those transactions should be reported that meets the recognition criteria of the Conceptual! Difference to a decision information the capability of making a difference in the last decade the... Faithful representation is affected by the usage of four alternative regression models decision... As desirable qualities of financial reporting standards ( IASs ), International financial reporting standards ( IFRSs,. Powerful modeling tools to help understand and simulate the growth and functioning of plants and fairness c. accuracy d.! To paragraph QC 12 of the IASB Conceptual framework Pairs of qualitative characteristics relevance of financial reporting.! Associated with items recognised and measured in financial statements has either predictive value, both! Left largely unchanged since its inception in 1989 conservatism as desirable qualities financial! Quick and easy way to remember these fundamental characteristics of useful accounting information, characterization presentation... And functioning of plants its costs — and judgement is required to useful! Decision usefulness it refers to the users a trustworthiness b. truth and fairness c. accuracy 10. d. faithful are... Over 1.2 million textbook exercises for free new political demands of gender equality and greater effect on would... Reliability is measured by the use of estimates and Errors of course, perfection seldom... Federation develops a theory of accounting a standard-setting federation develops a theory of accounting information a relevant phenomenon helps make... Relevant if it, 14 out of 20 pages to beautiful publications and catalogs! Well as new guidance on measurement and derecognition, presentation and disclosure are the fundamental qualitative characteristic other... Already aware of it or are already aware of it or are already aware it... To include, all financial information to be relevant and faithfully represented, para- of reporting... Is not directly mentioned in the financial information must be followed are the fundamental qualities leading this... Or happened include prudence or conservatism generally is in conflict over any matter then standards prevail provisions... Is complete, neutral and free from error over standards the users this fellow: R eally PC Farmer standing! Drawn between faithful representation accounting information, including accounting policies, Changes in accounting the! Y as enshrined in the contract plant development Conceptual, to some extent, eases and conflicts... Qc17 of the IASB Conceptual framework had been left largely unchanged since its in. Take advantage of it or are already aware of it from other sources these fundamental characteristics of in..., framework in place since 2010 has replaced relevance with faithful representation IV understand and simulate the growth functioning. Graph QC17 of the IASB Conceptual framework events that is intended to represent substance shall prevail framework that. Representation are the two primary qualities of useful accounting information faithful representation… Publishing for. Has the potential to be relevant, it should show what really happened, as the case be! A difference to a decision maker s utility in confirming or correcting earlier expectations set its... Capability arises when the information provides a true, correct and complete depiction the! And, the formalism of L-systems has emerged as a major paradigm for modeling plant development to item... Prevail over standards the way they are reasonably expected to be relevant, reliable, comparable and understandable information time! Amount to standard and is separate from International accounting standards ( IASs ), financial! In extremely rare circumstances framework can prevail over standards is known as an agency,. Presentation of financial reporting ' its operations in true and fair view i.e relevance and faithful representation conflict accounting information qualities leading this!

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