Summary of key provisions of IAS & IFRS

... 1 Tony Sweetman – Kaplan Publishing & Kaplan Financial Dec 11 Summary of key provisions of IAS & IFRS which may be relevant to ACCA financial reporting and audit ... between SOFP date and date of approval of financial statemen ts  Adjusting events – those which provide additional evidence of the situation existing at the SOFP date e.g. insolvency of major ... gr...

Ngày tải lên: 16/03/2014, 10:18

... section of a ball valve Graph 2. Ball valve opening angle of 45º - velocity (v/vo) (a) and pressure (p/po) profiles Graph 2 shows the layout of the velocity and pressure profiles along ... and CD segments In Graph 8 the inversion of the flow velocity in the middle of the draft tube enhance the inversion of the flow due to the influence of the rotational speed and t...

Ngày tải lên: 05/09/2013, 14:58

... in favor of a determination that an FBAR violation was due to reasonable cause, including:  reliance upon the advice of a professional tax advisor who was informed of the existence of the ... establishment of the unreported account for a legitimate purpose;  lack of indications of efforts taken to intentionally conceal the reporting of income or assets; and  lack of...

Ngày tải lên: 23/03/2014, 11:20

... him, doesn't she? She doesn't love him, does she? You haven't seen her, have you? They had breakfast at 8 o' clock, didn't they? ('h ave' is sometimes ... than) ('Till' or 'until' would be wrong in those sentences.) I saw it on TV - similar to in the town of Dessau – in der Stadt Dessau; similiarly: in the state of I...

Ngày tải lên: 05/10/2012, 09:58

... on an "approval basis" (also called "in trust" or "on collection") to the Issuing bank under the protection of the credit. With documents "on collection" ... "Intended vessels" and "intended ports of loading" are acceptable as stipulated under UCP 600 Articles 20 and 21 sections (a)(ii) and (iii). "Received for carriage&...

Ngày tải lên: 27/10/2012, 16:40

... participants establish a shared key?  Two types of key establishment: – Key Agreement – Key Distribution Key Distribution Key Distribution  Key Agreement protocols: the key isn’t determined until ... keys. K 000 K 001 K 010 K 011 K 100 K 101 K 110 K 111 K 00 K 01 K 10 K 11 u 2 u 3 u 4 u 5 u 6 u 7 u 8 u 1 K 0 K 1 K ε Distribution of Public Keys Distribution of Public K...

Ngày tải lên: 17/02/2014, 15:20

... 3. of an official or a representative of the public during or on occasion of his duty or functions and 4. by an official or representative of the public during or on occasion of fulfillment of ... protection) of the Legislative Decree No. 177 of 31 July 2005 as amended by Legislative Decree No. 44 of 15 March 2010. 526 Article 129 of the Code of the Republic of Kaz...

Ngày tải lên: 18/02/2014, 00:20

... Laboratory of Computational Linguistics (Peking University) Ministry of Education, China mxf@pku.edu.cn Houfeng Wang Key Laboratory of Computational Linguistics (Peking University) Ministry of Education, ... vocabu- lary of product features. Hierarchy struc- ture information and unit of measurement information are mined from the specifi- cation to improve the accuracy of featur...

Ngày tải lên: 20/02/2014, 09:20

... alginolyticus >75 >75 >75 >75 >75 Vibrio metschnikowii >75 >75 >75 >75 >75 Escherichia coli 363 >75 >75 62 62 22 Salmonella newport >75 >75 >75 >75 >75 Fungi Fusarium ... theoretical isoelectric point of the pep- tide, as deduced from the variation of activity in a set of peptide analogues of the 25–33 sequence with different numbers...

Ngày tải lên: 20/02/2014, 11:20

... instance, if you were to say, "I am debt free," the subconscious would only see "debt" and therefore would focus on obtaining more "debt." A positive, present tense ... this idea could be, "I am financially independent" or "Money flows to me easily." 15 – Take Action Do not wait; the time will never be "just right." Start where .....

Ngày tải lên: 22/02/2014, 12:20