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

... about IFRS is included in our publication Insights into IFRS. In this issue: Liability vs equity classification for financial instruments issued by investment funds Investment funds frequently issue ... financial instruments issued by investment funds. This issue covers the following issues arising from the application of IAS 32 Financial Instruments:...

Ngày tải lên: 07/03/2014, 16:20

... applicable for certain investments in associates This option is not available for investments in associates and joint ventures accounted for under the exception from equity method accounting in IAS ... reserved. 8. How are investments in equity instruments classified on initial application of IFRS 9? The following table illustrates how the IAS 39 categories for inv...

Ngày tải lên: 07/03/2014, 16:20

... question for a fund in applying IFRS 8 is whether it has one or more operating segments. Funds may argue that they are involved in only a single business activity or industry, i.e. investment ... of funds Fund M invests in three hedge funds, each having a different investment strategy, as follows: equity long/short, emerging markets and discretionary trading. The CODM of...

Ngày tải lên: 07/03/2014, 16:20

... accounting for investment funds ( funds ) that invest in financial instruments because they would commonly measure such investments at fair value for reporting purposes. Here we cover the following ... unquoted equity instruments and certain contracts linked to them. This exception does not apply to equity investments held by particular entities such as financial instit...

Ngày tải lên: 23/03/2014, 11:20

... 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 ... advice after a thorough examination of the particular situation. IFRS FOR INVESTMENT FUNDS November 2011, Issue 1 Introducing the series Our series of IFRS for Investmen...

Ngày tải lên: 30/03/2014, 03:20

... mouse like properties and vice versa. In this study we focused on identifying polar amino acids involved in ligand binding. Transient transfection in combination with site directed mutagenesis ... critical for coactivator binding and thereby activation. Replacing the histidine with an alanine in the human receptor creates a void, which is surrounded by the hydrophobic side chain...

Ngày tải lên: 08/03/2014, 16:20

... planning for the elderly. Suggestions are provided for concrete action, and a there is a call for the LTC community to move forward in being included in future planning efforts and the exercising ... ourselves for this likelihood of Avian Influenza, and the possibility of Pandemic Influenza. The potential for pandemic is still disturbingly real. It is unfortunate that by...

Ngày tải lên: 28/03/2014, 20:20

... were declining. After war started in Europe on September 1, 1939, the United States increased defense spending, which was financed by new and higher taxes, cuts in nondefense spending, and ... overtime resulted in surging growth of wage incomes. Despite higher taxes, workers had more disposable income. In order to assist in lessening inflationary pressures and reducing black m...

Ngày tải lên: 29/03/2014, 03:20

... first open forum, as advertised, a tad formal and intimidating, when I would have been looking for more informal and intimate. Personally, I would prefer store-wide forums. There is a hint of divide-and-conquer ... living in an ivory tower. And I’ve been addressing that. But we want to find some way of retaining that pristine policy input, and in a way which, if possible, returns so...

Ngày tải lên: 06/03/2014, 14:21

... be trained- through the use of VO2 max intervals. Training for the 10km Without writing an individualised training program it is difficult to establish a weekly training program. This program ... with 2min rec. 65 minutes 2x6min with 4min rec. 3x200m/3x800m with 2min rec. 55 minutes 2x5min with 4min rec. 3x200m/3x600m with 2min rec. 50 minutes Week 3 - Cruise Inte...

Ngày tải lên: 23/03/2014, 13:20