The Quality of Revenue Disclosures regarding IFRS15

Sample Solution

s a result of their disability and hence to permit them to accomplish their maximum potential but, in explaining ‘reasonableness’, EI are not needed to compromise ‘competence norms’. As per EA (2010), ‘competence standards’ are explained as the ‘medical, academic, or other norms applied for the purpose of assessing whether or not an individual has a specific level of ability or competence’. According to the EHRC (2010) many of the reasonable adjustments that schools are already making for disabled pupils undoubtedly include the use of some auxiliary aids, such as coloured layovers for dyslexic pupils, pen grips, adapted PE equipment, adapted keyboards and computer software.

Accountability for schools under the Equality Act

All schools under the Disability Equality Act 2005 and now subsumed into the Equality Act 2010 have to ensure that all public bodies, therefore, schools have to pay ‘due regard’ to the promotion of equality for young people with disabilities. The EA has two distinct elements that apply to all educational institutions within the UK, a general duty and a specific duty. The EHRC can take action against any schools that do not meet their duties. Hills (2012) Schools must be aware of the requirement under the general duty to have due regard when carrying out their duties to;

• Eliminate discrimination, harassment and victimisation
• Advance equality of opportunity between people with disabilities and non-disabilities
• Foster good relations between disabled and non-disabled people.

All staff, students, parents and users of the educational institutions have to comply with this general duty with regard to disabilities. The specific duty requires schools to show how they are meeting the general duty. The specific duty is about how a school sets out to meet its general duty and how this evidence will be recorded to s