Variations and Fugue on a Theme by Handel located. In other words, what gives unity to the variation set ... is not the theme as such, but rather a network of 'family resemblances', to use Wittgenstein's term, between the different variations." There are various opinions about the organization of the "Handel Variations". Hans Meyer, for example, sees the divisions as nos. 1–8 ('strict'), 9–12 ('free'), 13 ('synthesis'), 14–17 ('strict') and 18–25 ('free'), culminating, of course, in the fugue. William Horne emphasizes paired variations: nos. 3 and 4, 5 and 6, 7 and 8, 11 and 12, 13 and 14, 23 and 24. This helps him to group the
IAS 14 IAS 14 IAS 14 – Business segments is a former International Accounting Standard that was fully redrawn in 2009 and superseded by IFRS 8. IAS 14 set the guideline on how to identify different business segments of a company. A timeline of IAS 14 IFRS 8 requires companies to be more transparent about their business decisions and management information. Where IAS 14 required companies to base their reported business segments on the information presented in their financial statement, IFRS 8 requires them to also base this segmentation on any distinction made between business segments by key management in their decision