IN THIS ISSUE: CLASSIFICATION OF FINANCIAL ASSETS AND LIABILITIES UNDER IFRS 9 pot

IN THIS ISSUE: CLASSIFICATION OF FINANCIAL ASSETS AND LIABILITIES UNDER IFRS 9 pot

IN THIS ISSUE: CLASSIFICATION OF FINANCIAL ASSETS AND LIABILITIES UNDER IFRS 9 pot

... risk of the underlying pool of instruments. This condition would be met in respect of a tranche if, for example, in the event of the underlying pool of instruments losing 50% as a result of credit ... gain or loss may be transferred to a different component of equity. IFRS FOR INVESTMENT FUNDS May 2012, Issue 4 In this issue: Classification of financial assets...

Ngày tải lên: 07/03/2014, 16:20

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In this issue: Fair value measurement of financial assets and financial liabilities pdf

In this issue: Fair value measurement of financial assets and financial liabilities pdf

... effective requirements of IFRS 7 Financial Instruments: Disclosures and IFRS 9 Financial Instruments) and IFRS 13 and explains any differences between the two standards in the area discussed. ... resulting in subtle differences that may potentially impact application of the standard. IFRS 13 expands and articulates in more detail the concepts and principles...

Ngày tải lên: 23/03/2014, 11:20

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IN THIS ISSUE: PRESENTATION AND MEASUREMENT OF FINANCIAL ASSETS CARRIED AT FAIR VALUE potx

IN THIS ISSUE: PRESENTATION AND MEASUREMENT OF FINANCIAL ASSETS CARRIED AT FAIR VALUE potx

... recognised in the reporting period? Interest income Profit or loss Interest calculated using the EIR method in the currency of denomination of the instrument. Interest income is recorded in the functional ... publication Insights into IFRS. In this issue: Presentation and measurement of financial assets carried at fair value This issue covers the presentation and m...

Ngày tải lên: 30/03/2014, 03:20

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IN THIS ISSUE: LIABILITY VS EQUITY CLASSIFICATION FOR FINANCIAL INSTRUMENTS ISSUED BY INVESTMENT FUNDS doc

IN THIS ISSUE: LIABILITY VS EQUITY CLASSIFICATION FOR FINANCIAL INSTRUMENTS ISSUED BY INVESTMENT FUNDS doc

... liability component meeting the The component of the instrument meeting the definition of equity in accordance with the general requirements of IAS 32 and the part of the liability component meeting the definition of ... requirement is met in each specific situation, including consideration of how local GAAP and IFRS apply to the reporting entity’s business and the ter...

Ngày tải lên: 07/03/2014, 16:20

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Tài liệu Explaining Ethnic Minority Poverty in Vietnam: a summary of recent trends and current challenges ppt

Tài liệu Explaining Ethnic Minority Poverty in Vietnam: a summary of recent trends and current challenges ppt

... Highlands Kinh Ethnic Min Kinh Ethnic Min Kinh Ethnic Min Annual cropland % having land 87 98 66 99 52 88 Size 1 (m 2 ) 2714 50 59 4800 1 098 0 7 198 10370 Irrigated annual % having land 2 43 ... Trends in access to roads for Kinh and Ethnic Minorities in rural Vietnam 199 8-2004 Source: Vietnam Living Standard Survey 199 3 and 199 8, Vietnam Household Living Standard Surv...

Ngày tải lên: 12/12/2013, 21:15

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The Classification of Pulmonary Tuberculosis and An Outline of Standardised Principles of Management pot

The Classification of Pulmonary Tuberculosis and An Outline of Standardised Principles of Management pot

... characteristics of primary tuberculous disease. From this point the ‘original lesion’ develops in one of two ways, depending on the relative potency of the infecting dose on the one hand and the degree and ... Kuss (1 898 ), Ghon ( 191 2, 191 6, 192 3) and others. The calcified primary complex (Ranke 191 6, 191 9) was often observed in autopsies of persons dying from o...

Ngày tải lên: 06/03/2014, 04:20

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Báo cáo khoa học: Peroxiredoxins as cellular guardians in Sulfolobus solfataricus – characterization of Bcp1, Bcp3 and Bcp4 pot

Báo cáo khoa học: Peroxiredoxins as cellular guardians in Sulfolobus solfataricus – characterization of Bcp1, Bcp3 and Bcp4 pot

... quantification of microgram quantities of protein utilizing the principle of protein-dye binding. Anal Biochem 72, 248–254. 24 Weber K, Pringle JR & Osborn M ( 197 2) Measurement of molecular ... cloning of bcp1, bcp3 and bcp4 and the characterization of the recombi- nant products and, next, we investigate the possible role of the SSO0 192 ⁄ SSO2416 system as an in viv...

Ngày tải lên: 07/03/2014, 05:20

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IN THIS ISSUE: SEGMENT REPORTING potx

IN THIS ISSUE: SEGMENT REPORTING potx

... accounting issues from currently effective IFRS as well as forthcoming requirements. Further discussion and analysis about IFRS is included in our publication Insights into IFRS. In this issue: ... through to determine reportable segments under IFRS 8? Once a fund has established that it falls within the scope of IFRS 8, it should apply the core principle of...

Ngày tải lên: 07/03/2014, 16:20

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Báo cáo khoa học: "Age Prediction in Blogs: A Study of Style, Content, and Online Behavior in Pre- and Post-Social Media Generations" ppt

Báo cáo khoa học: "Age Prediction in Blogs: A Study of Style, Content, and Online Behavior in Pre- and Post-Social Media Generations" ppt

... more of those years. AIM and weblogs coincide with the earlier shifts at 197 7 and 197 9, SMS messaging coincide with both the earlier and later shifts at 197 9 and 198 2, and the social networking ... results using a subset of the lexical features. We found the best re- sults to have an accuracy of 79. 96% and 81.57% for 197 9 and 198 4 respectively using BOW, in- teres...

Ngày tải lên: 07/03/2014, 22:20

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