acquisitions and goodwill first time application of accounting standards

... -2- Indian Accounting Standard ( Ind AS) 101 First- time Adoption of Indian Accounting Standards (This Indian Accounting Standard includes paragraphs set in bold type and plain type, which ... financial statements Indian Accounting Standards (IndASs) opening Ind-AS Balance Sheet Indian Accounting Standards are Accounting Standards prescribed under Section 211(3C) of the Companies Act, 1956 ... date of transition to Ind-AS; and (b) preparing and presenting its Balance Sheet as at 31 March 2014,statement of profit and loss and statement of cash flows for the year ending 31 March 2014 and...

Ngày tải lên: 23/03/2014, 03:20

... to describe and analyze negotiations in the context of project sales and delivery processes The body of this report first develops an understanding of the concept of negotiation and reviews the ... rights and - 20 - obligations of each party, with associated payoffs It is important to note, however, that the payoffs at the time of the signing of the contract are expected payoffs, and are ... dilemma, and negotiations can effectively be considered as a process of moving away from less-than optimal outcomes towards increased payoffs, and the distribution of those payoffs In an era of growing...

Ngày tải lên: 18/02/2014, 11:20

... conducted on the rolling of micro and nano balls and also on the progress of the work done on the reduction of friction for MEMS This is followed by a description of the building of a rotary test rig ... 2.4ai, aii and b shows tribological concerns for in-plane rotary hubs of micromotors and complex gear trains, and Figure 2.4c shows out -of- plane hinges Both these in-plane and out of plane structures ... realized The potential for the use of MEMS devices in terms of new products, new generations of sensors and actuators, and possibly even in the field of energy and renewable resources, are immense...

Ngày tải lên: 08/11/2015, 17:16

... Accounts and Consolidated Accounts of Disclosing Entities other than Companies” and AASB 1043 “Changes to the Application of AASB and AAS Standards and Other Amendments”, AASB accounting standards ... previously used in AASB Standards and AAS Standards in order to move towards the issue of a single series of Standards That is, Standards now issued by the AASB will have application to each entity ... other authoritative pronouncements of the Australian Accounting Standards Board and/ or the Public Sector Accounting Standards Board; and iii 26 Accounting Standards; Urgent Issues Group Consensus...

Ngày tải lên: 13/12/2013, 11:36

... Bureau of Investigation, the Department of the Treasury, the Department of Energy, and the Coast Guard • The Bureau of Intelligence and Research of the Department of State • Any of the elements of ... Reconnaissance Office and any other office within the Department of Defense for the collection of specialized national intelligence through reconnaissance programs • Any of the intelligence elements of the ... main home and none of the other exceptions apply • Members of the uniformed services or Foreign Service and employees of the intelligence community (defined on this page), and spouses of such individuals...

Ngày tải lên: 15/02/2014, 14:20

... Table of To promote the use and rigorous application of those standards; and Wiley IAS 2003—Interpretation and Application of International Accounting To Standards bring about convergence of national ... Comparison of IAS, US GAAP, and UK GAAP Index List of Tables List of Exhibits and Examples List of Sidebars Preface Wiley IAS 2003: Interpretation and Application of International Accounting Standards ... Table of Contents readers to first be knowledgeable about the names or numbers of the salient professional standards Wiley IAS 2003—Interpretation and Application of International Accounting Standards...

Ngày tải lên: 08/04/2014, 12:12

... honoraria and financial compensation by Bayer Healthcare, Biogen Idec, SanofiAventis and Teva Research Projects of TZ and SK were funded by the Roland-Ernst-Foundation, Robert-PflegerFoundation, Sanofi-Aventis/TEVA ... the impact of glatiramer acetate on time off work may be an indirect consequence of reduced relapse frequency, although the data from the US study showing a differential effect on time off work ... Health and Quality of Life Outcomes 2008, 6:67 Table 1: Demographic and clinical characteristics of patients at inclusion http://www.hqlo.com/content/6/1/67 in fifteen patients (5.2%) and a sustained...

Ngày tải lên: 18/06/2014, 19:20

... equivalence of FDTD and a particular case of FETD method a stable hybrid 3-D FETD-FDTD method was proposed The focus of this thesis is in the development and subsequent applications of efficient hybrid time ... current intensity, and ρ denotes the charge density In above set of equations and in the rest of this thesis, the dependence of the physical quantities on space r and time t is implied and not shown ... on the discretization of (2.28) and (2.29) with central differencing in time and with linear interpolation of temporal samples in the apportioning of time delayed electric and magnetic currents...

Ngày tải lên: 14/09/2015, 11:39

... indication of techniques for the treatment of this kind of surgical complication Spontaneous healing of to mm openings can occur, while untreated larger defects are connected with the pathogenesis of ... characteristics of OAC/OAF; the apexes of tooth 26 were in extremely close approximation to the maxillary sinus, and an area of periapical rarefaction was evident (Fig 1) After the failure of the endodontic ... sinus over the involved tooth and the localized swelling and thickening of the sinus mucosa; only close the root of 2.7 a periapical lesion was present; radiopacity of different degrees was evident...

Ngày tải lên: 25/10/2012, 11:48

... diffraction profiles for the tissue types listed in table Each of the curves is the average value of corrected intensity of samples within its classification The number of samples of each type ... (adipose plus fibroglandular) normal tissues, 41 carcinoma and 21 fibrocystic changes Effects of storage – In order to study the effects of tissue storage upon the diffraction profiles measurements ... are 0.33, 0.36, 0.46 and 0.4 nm for carcinoma, fibrocystic changes, adipose and fibroglandular tissues respectively Comparison of the measured signatures between the fresh and frozen tissues is...

Ngày tải lên: 02/11/2012, 11:08

... behaviors and attitudes of the grandmother, the father and the mother and the children at least cause discontent to one another The grandmother held the floor most of the time from the beginning of ... beautiful and lively with variety of colors such as purple, yellow, pink of the walls; dark green, white and yellow of the notocactus and cactus, and all kinds of fragrance from the flowers and herbs ... readers – a type of involvement of the readers in doubting and speculating the coming events of the story II.1.3 Short literary works and the portrayal of life In the lifetime of a writer, he...

Ngày tải lên: 07/11/2012, 15:01

... Clauses of concession Conditional consessive clauses Clauses of reason or cause Clauses of circumstance Clauses of manner Clauses of comparison 10.Clauses of result 11.Clauses of proportion and preference ... types 2.1 The first type is finite adverbial clauses In terms of meaning (or semantic classification of these), there exists eleven types namely: Clauses of time Clauses of place Clauses of condition ... more meaningful and interesting Commands → To infinitive clause In reporting commands and requests, the indirect speech is introduced by some verb expressing commands and requests, and the Imperative...

Ngày tải lên: 15/04/2013, 14:57

... Effect of reaction time on the content change of products from DCAA and TCAA by o hydrothermal reaction at 250 C and MPa Journal of Water and Environment Technology, Vol.1, No.2, 2003 acid, % of ... mechanism of DCAA and TCAA under hydrothermal conditions Figure shows the effect of reaction time on the content change of products from DCAA and TCAA by hydrothermal reaction at 250 oC and MPa ... time This process could likely improve biodegradability of CAAs regardless of the number of attached chlorine atoms The purposes of this research are to investigate the effect of the number of...

Ngày tải lên: 05/09/2013, 08:40

... indicator and the basis for calculations of heating and cooling energy demand [1] or for estimating bin data and heating and cooling degree-days at any base [2, 10, 11] Table shows the monthly and ... performance of buildings – Calculation of energy Use for space heating and cooling, International Organization for Standardization, 2008 [2] ASHRAE Handbook of Fundamentals, American Society of Heating, ... analysis, thermal and physical processes and equipment, internal combustion engines, utilization of renewable energy sources and de-pollution systems and technology for industrial and mobile applications...

Ngày tải lên: 05/09/2013, 16:10

... NATIONAL UNIVERSITY - HANOI COLLEGE OF FOREIGN LANGUAGES POST-GRADUATE DEPARTMENT DƯƠNG THỊ HỒNG AN AN EVALUATION AND APPLICATION OF SOME MULTIMEDIA PRESENTATION SOFTWARE IN DESIGNING ENGLISH LECTURES...

Ngày tải lên: 07/09/2013, 13:08

... 14 Review and Application of the Tulsa Liquid Jet Pump Model December 2006 15 Review and Application of the Tulsa Liquid Jet Pump Model December 2006 16 Review and Application of the Tulsa Liquid ... analysis of the data followed the model of Petrie, Wilson and Smart (PWS) This model is based on conservation of mass and energy, and is widely familiar to production engineers The PWS model and the ... of N and M that together result in the highest efficiency and lowest power demand for the power fluid As seen on Figure 11 and 12, increasing nozzle/throat area ratio Review and Application of...

Ngày tải lên: 23/10/2013, 08:42

... -Translation Method by the use of the target language as a means of instruction and communication in the language classroom, and by the avoidance of the use of the first language and of 14 translation as ... deprived of chances to speak English According to the principle of Ministry of Education and Training, English is one of the main subjects of the college curriculum Students of all departments and ... 146 students and teachers of English at Nghe An College of Economics and Technology The analysis of the data is presented in four parts: The first and the second parts are the results of the pre-treatment...

Ngày tải lên: 18/12/2013, 10:08