3. APLICACIÓN PRÁCTICA
3.1. Preparación y Presentación de Estados Financieros bajo NIFF para Pymes o NIIF
3.1.4. Presentación de estados financieros y notas explicativas
traditions of both the interacting cultures, by adapting elements of their religious traditions into a new, largely different religious system; the appropriateness of the designation New Religious Movement. However, it is worthy to state here that not all the New Religious Movements in Nigeria do share the same characteristic features. Adesina (2004) pointed out that as a matter of fact, there are clear differences among them in such areas as leadership, ideology, relation to the larger society, ways of operation in different hermeneutical situations, doctrine and dogma, organizational structure, ethics, the demands made on their votaries and what each movement claims to offer them, and the rate of change within each movement.
towards the established order, proclaims new religious idea or allegiance, and in the process attracts a considerable following. Example: Ekpere Ufuma.
2.1.6.2 Messianic Movement
This movement is one which centred around a dominant personality, claims for him special powers beyond the prophetic and involving a form of identification with Christ. This definition is applicable to the African scene but differs somewhat from the current usage in the history of religions, where Messianism refers to belief in the future saviour who will end the present order of things and institute a new order of justice and happiness. Madu (2003) states that the churches that have been called Messianic focus on the power and santity of their leaders; often the leaders are thought by their followers to possess Christ-like characteristics. Denominations described as Messianic include the Kimbanguist church in the Democratic Republic of Congo; the Kwazulu-Natal, South Africa; and the Zion Christian church of Engenas Lekganyane with headquarters in South Africa.
2.1.6.3 Millenial Movement
This movement according to Barret (1968), is one which preaches an imminent millennium, Golden Age or End of the world, involving the overthrow of oppressors from outside Africa, the expulsion or throwing into the sea of the white race, the return or resurrection of a culture-hero or of the ancestors bringing unlimited quantities of material goods, the rejuvenation of the old, and often the reversal of colour roles. Examples of this type of religious movement are Jehovah’s Witness and Baptists.
2.1.6.4 Nativitistic Movement
The nativitistic movement according to Barret (1968), is an organized attempt on the part of a society’s members to receive or perpetuate selected aspects of its culture, usually resulting in a rejection of European culture and a return to the old ways of traditional religion; often allied with it is an immunity cult rendering initiates immune from European assault. Example of this type of movement is the Xhosa in South Africa.
2.1.6.5 Syncretistic Movement
This movement is one which amalgamates the Christian religion with traditional beliefs and concepts, and often with other non-christian religious systems such as astrology, to such an extent that the revelation in Jesus Christ, and the Lordship of Christ over all other gods, is obscured, challenged or denied, leaving only an outwardly Christian appearance with a pre-christian content. A number of new religions of this nature in West Africa combine ritual elements of indigeneous and Christian traditions. This syncretistic mixture gives a sense of power against evil spirits and is also applied to contemporary, this-wordly problems. Fisher (1994) wrote that;
These groups are most popular in urban areas, where they offer a refuge from unpleasant aspects of city life. Those such as The Brotherhood of the Cross and Star are deeply committed to serving the people in areas where the
Chrislamherb (Oke Tude) religious movement belongs to this type of religious movement.
2.1.6.6 Witchcraft Eradication Movement
Barret (1968) states tha this movement which is often inaccurately called a witchunt, anti-witch craft cult or anti-sorcery drive, is one which offers a new medicine or ritual in the attempt to achieve total eradication of witchcraft. Example of this is the Mcape cult in Malawi
2.1.6.7 Revival Movement
This is any orthodox renewal or awakening of Christian faith within the mission churches, characterized by enthusiasm and a large following, but not issuing immediately in new movements 105outside those churches. Barret (1968) wrote that also in this definition are other related movements of dissidence protest or reform which remain within the churches, including short-lived protest movements and unsuccessful attempts at secession and mass movements of various kinds, including people movements following kinship lines and other spontaneous surges into the churches. Examples is the Lord’s Chosen Charismatic Movement.
2.1.6.8 Seperatist movement
This is one of the movements that have been formed by seccession either from a mission church, or from an existing African independent church. Barret (1968) states that the term and its cognates are used here as convenient shorthand descriptions without implying any derogatory value-judgement; and the same apply to the synonymous terms Schism and Schematic movement. Examples include, the Church of the Lord (Aladura).
All religious movements can according to Barret (1968), for convenience be classified under three heads namely; those with any claim to be basically Christian, and which are still within the mission churches, are termed revival, renewals, reform movements or mass movement, those which are outside the mission churches independency; while all the movements which are either specifically non-Christian or cannot properly be called Christian can be termed heterodox.Chrislamherb (Oke Tude) religious movement based on the above classification belong to the group known as the syncretistic movement. This is because it amalgates the Christians religious with a non-Christian religious system (Islam).