assets items of property plant and equipment or investment property or on derecognition of these assets due to irreversible losses thereon
ACCOUNTING FOR PROPERTY, PLANT, AND EQUIPMENT ppt
... service potential of property, plant, and equipment; - cost of property, plant, and equipment where applicable; and - spending for acquisition of property, plant, and equipment versus non-capital spending ... required for activities in a building or facility; direct costs of inspection, supervision, and administration of construction contracts and construction work; legal and recording fees and damage ... disposition of the PP&E (e.g., transferred to other entities or scrapped) [SEE NOTE 26] GENERAL PROPERTY, PLANT, AND EQUIPMENT 23 General property, plant, and equipment is any property, plant, and equipment...
- 107
- 403
- 0
Federal Accounting Standards Advisory Board (FASAB): ACCOUNTING FOR PROPERTY, PLANT, AND EQUIPMENT docx
... provides standards that will result in reporting information on: - asset condition; - changes in the amount and service potential of property, plant, and equipment; - cost of property, plant, and equipment ... required for activities in a building or facility; direct costs of inspection, supervision, and administration of construction contracts and construction work; legal and recording fees and damage ... intended use For example, the cost of acquiring property, plant, and equipment may include: - amounts paid to vendors; - transportation charges to the point of initial use; - handling and storage costs;...
- 107
- 375
- 0
slide property, plant and equipment ias 16
... as property, plant and equipment IAS 16 - Objective and Scope IAS 16 objective: standards for the recognition and derecognition of PP&E assets, measurement at and after acquisition, and ... tangible items that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one ... property held to earn rentals However, if the fair value of the investment property cannot be measured reliably without undue cost or effort on an ongoing basis, the parent accounts for the property...
- 27
- 1,133
- 7
Báo cáo hóa học: " Effective harvesting, detection, and conversion of IR radiation due to quantum dots with built-in charge" docx
... self-consistently solves Schrödinger, Poisson, and current equations for electrons and holes The conduction and valence bands of the structures are defined within a single-band or multi-band k·p ... performance of IR photodetectors and solar cells These improvements are due to effective harvesting of IR radiation via intra-band QD transitions and transitions from QDs to the conducting states ... pace of improvement of solar cell efficiency is very slow It is limited by the following factors: thermalization losses, losses related to junction and contact voltages, and recombination losses...
- 13
- 416
- 0
Báo cáo vật lý: "LOSS OF STORAGE AREAS DUE TO FUTURE URBANIZATION AT UPPER RAMBAI RIVER AND ITS HYDROLOGICAL IMPACT ON RAMBAI VALLEY, PENANG, PENINSULAR MALAYSIA" pps
... in direct runoff or quick flow compared to a natural condition In other words, the area has to be subjected to urbanization first These results supported the conclusion of Rose and Peter.4 Generally, ... basin for the purpose of modeling of the effect of land use change on the runoff.6 Land use, soil type, catchment size, and topographic structure were used as the bases for regionalization of their ... elevation; vx – velocity of lateral flow in the direction of flow; B – width of the conveyance at the water surface; Wf – wind shear force; β – momentum correction factor; g – acceleration due to...
- 21
- 455
- 0
Báo cáo y học: " Treatment of stasis dermatitis using aminaphtone: solated angioedema of the bowel due to C1 esterase inhibitor deficiency: a case report and review of literature" pot
... pain of obscure origin There may not be any abnormal findings between attacks, therefore a comprehensive history and physical examination is of the utmost importance Confirmatory laboratory data ... altering protein synthesis and or function The diagnosis can be made confidently in the presence of one major clinical and one laboratory criterion Page of It is useful to measure C1q level as this ... appropriate constellation of medical history and clinical findings along with supportive laboratory data HAE should be suspected when there is a history of recurrent angioedema without urticaria and an...
- 6
- 376
- 0
Báo cáo khoa học: "Pro/con clinical debate: Life support should have a special status among therapies, and patients or their families should have a right to insist on this treatment even if it will not improve outcome" ppt
... [5] The only way to change this mandate is to change the definition of futility Instead of an inability to maintain vital signs, futility must be expanded to include irreversible multiple organ ... mandate providers to accede to the desires of surrogates, and if surrogates continue to equate maintenance of vital signs with ‘life’ then we must continue to support those vital signs as long ... support being the least informed decisions in health care, and precludes any notion of informed consent Moreover, rates of success [6–8] are grossly inflated whereas the discomforts are rarely portrayed...
- 3
- 244
- 0
Báo cáo y học: "Molecular basis of telaprevir resistance due to V36 and T54 mutations in the NS3-4A protease of the hepatitis C virus" pdf
... previous page) Network of non-covalent residue interactions for the NS3-4A protease and the corresponding list of protein-ligand interactions Network of non-covalent residue interactions for the NS3-4A ... expected to have an impact on the H-bonding pattern and the local β-sheet conformation, possibly impacting inhibitor binding The same expectation holds for the conformation of the neighboring loop consisting ... for many studies of protein structure and function In our work, the residue interaction network allowed the identification of key mechanisms responsible for conformational changes in the ligand...
- 18
- 396
- 0
Báo cáo sinh học: " Bias and sampling covariances of estimates of variance components due to maternal effects" pdf
... grand-dams to the same grandsire and recording male and one female offspring for each dam Paternal halfsibs of opposite sex were then chosen among these animals and each of these mated to a random, ... each of these matings, offspring were recorded For Bondari’s design I (B1), records on grand-parents and random mates were assumed unknown, yielding a family size of n and 10 types of relationships ... in the correlations AM among û1, a’ m and 9! While the correlation between û and is as high as -0.9 for FS2F, it is reduced in magnitude to -0.8 for B1 and -0.7 to -0.6 for El Correspondingly,...
- 23
- 330
- 0
WORKSHOP ON THE PREVENTION OF WATER POLLUTION DUE TO PIPELINE ACCIDENTS pot
... systems Integration of field equipment (e.g actuator, sensor or pump) and small scale (unit) automation systems to the control centre computer system Transparent view for an operator on a complex ... simplified and summarized process information for the Operator Process Visualisation and Reporting (Process Displays and Alarm Handling) Integration of third party equipment Executive Control Sequences ... Integrity-operational control mechanism a) Intelligent pig runs Monitoring of internal pipe corrosion Detection of very small leakage b) Flight surveys Monitoring of activities across the Pipeline Right-ofWay(e.g...
- 30
- 481
- 0
ECONOMIC EVALUATION OF HEALTH IMPACTS DUE TO ROAD TRAFFIC-RELATED AIR POLLUTION pptx
... mentioned restrictions for the assessment of health costs due to air pollution reduces the costs by a factor of 3.6 (in Switzerland) up to a factor of 9.1 (in France) compare to the willingness to ... the Contingent Valuation of Safety and the Safety of Contingent Valuation: Part - Caveat Investigator Jones-Lee M.W et al (1998) On the Contingent Valuation of Safety and the Safety of Contingent ... − estimation of the road traffic-related part of PM10 (based on emission inventories for primary particles and for the precursors of secondary particles); − estimation of the population exposure...
- 29
- 407
- 0
Báo cáo Y học: Human bile salt-stimulated lipase has a high frequency of size variation due to a hypervariable region in exon 11 pot
... variation Whether this polymorphism is correlated to activity of the enzyme and to serum lipid levels is currently under investigation ACKNOWLEDGEMENTS We are grateful to Yvonne Andersson for excellent ... The human hepatoma cell line HepG2 also expresses a BSSL isoform of lower molecular mass [40] The cDNA sequence of this isoform contained only one ÔrepeatÕ The obvious question is, of course, whether ... (160 kDa) together with a low molecular mass variant in her milk, PstI fragments of 0.6 and 0.9 kb were detected The sizes of these fragments correspond to a 0.1-kb deletion in one allele, and a...
- 9
- 520
- 0
.About the pagination of this eBook Due to the unique page numbering scheme of this book, the pdf
... canvas by Georges Seurat, © National Gallery Collection by kind permission of the Trustees of the National Gallery, London Page 41: Photo: Corbis; “The Chess Game,” 1555, oil on canvas by Sofonisba ... for each color of the rainbow Check the rainbow image at the bottom of this page to see the order of the different colors To make your rainbow, start at the top of your paper Glue red pieces to ... other rulers tutu (too too) a very short, full skirt worn by ballerinas Mix yellow and blue What color does this make? Rainbow Collage If you use more of one color and less of another, what happens?...
- 28
- 361
- 0
Báo cáo hóa học: " Changes in the criticality of Hopf bifurcations due to certain model reduction techniques in systems with multiple timescales" pdf
... z) of the function g have no influence on the result On the other hand, linear and second-order terms in (x, y, z) of the function g are responsible for the O(1) difference in (20) and (21) To ... = and a11 a22 −a21 a12 ≡ ωa > Let qa = (q1 , q2 ) be a (right) eigenvector of Aa corresponding to the eigenvalue iωa and let pa = (p1 , p2 ) be the corresponding adjoint (or left) eigenvector ... variables m and, e.g., voltage or cytosolic calcium concentration v to their quasi-steady-state values is correct to leading order of the perturbation, i.e it correctly describes the flow on S0 Note...
- 22
- 370
- 0
Báo cáo hóa học: "Research Article Dynamic Model of Signal Fading due to Swaying Vegetation" ppt
... parameters K-factor for 2.45 GHz = dB (at wm = m/s) K-factor for 5.25 GHz = dB (at wm = m/s) K-factor for 29 GHz = 11 dB (at wm = m/s) K-factor for 29 GHz = −5 dB (at wm = m/s) K-factor for 60 GHz ... parallel to a position of a tree component, d is the distance from the point to the position of a tree component, L2 is the distance from the point parallel to a position of a tree component to the ... as is demonstrated in the simulations in Section 4.2 Using Newton’s second law and the Hooke’s law, the equations of motion (displacement) for the tree components in Figure can be formulated...
- 11
- 309
- 0
Báo cáo sinh học: " Bayesian analysis of genetic change due to selection using Gibbs sampling" pps
... This is important to obtain more precise predictors and to account for the effects of certain forms of selection on prediction and estimation of genetic parameters A natural application of ’animal’ ... ’random’ vector representing individual additive genetic values of animals and e is a vector of random residuals of order n by The conditional distribution that pertains to the realization of ... average of conditionals and with the normal kernel and were generated using the normal kernel density estimator; those for estimator only, for technical reasons The window used for the normal density...
- 28
- 320
- 0
Báo cáo y học: " Possible transmission of HIV Infection due to human bite" potx
... for detection of HIV infection for monitoring responses to ARV therapy Conclusions Our observations revealed transmission of HIV infection from the smear of non-contaminated saliva of [Mr.X] on ... Deshpande et al.: Possible transmission of HIV Infection due to human bite AIDS Research and Therapy 2011 8:16 Consent Written informed consent was obtained from the patient for publication of ... sites and bold letter indicates variation ♦Starts C2 region of HIV1gp120 followed by V3 region Starts at 296 and end at 330 positions of HIV DNA by amplifying C2-V3 Region of HIV1C envelope gene and...
- 3
- 358
- 0
Báo cáo y học: " Peritoneal dissemination of prostate cancer due to laparoscopic radical prostatectomy: a case report" pptx
... dissemination to the peritoneum during the LRP To our knowledge, this is the first case of iatrogenic peritoneal dissemination due to LRP The main causes of such metastases appear to be tumor behavior and ... cases were Gleason and/ or adenocarcinoma with or without mucinous adenocarcinoma (Table 1) Two of them demonstrated good responses to hormone therapy [2,3], and the combination of docetaxel with ... performed in accordance with the standard strategy for prostate cancer, including hormone therapy and chemotherapy Consent Written informed consent was obtained from the patient for publication of...
- 4
- 372
- 0
Báo cáo y học: "Recurrence of suicidal ideation due to treatment with antidepressants in anxiety disorder: a case report" docx
... Discussion In the last years, several large retrospective analyses were carried out in order to expand the understanding of the phenomenon of suicidal ideation due to SSRI medication These studies ... and social [25] factors that contribute to suicide risk, not differentiate explicitly between risk for depression and anxiety disorders More specifically, little attention has been given to and ... inhibitors: systematic review of randomised controlled trials Bmj 2005, 330(7488):396 Isacsson G, Holmgren P, Ahlner J: Selective serotonin reuptake inhibitor antidepressants and the risk of suicide:...
- 4
- 280
- 0
Tìm thêm: hệ việt nam nhật bản và sức hấp dẫn của tiếng nhật tại việt nam xác định các mục tiêu của chương trình xác định các nguyên tắc biên soạn khảo sát các chuẩn giảng dạy tiếng nhật từ góc độ lí thuyết và thực tiễn tiến hành xây dựng chương trình đào tạo dành cho đối tượng không chuyên ngữ tại việt nam điều tra đối với đối tượng giảng viên và đối tượng quản lí khảo sát các chương trình đào tạo theo những bộ giáo trình tiêu biểu nội dung cụ thể cho từng kĩ năng ở từng cấp độ phát huy những thành tựu công nghệ mới nhất được áp dụng vào công tác dạy và học ngoại ngữ mở máy động cơ lồng sóc các đặc tính của động cơ điện không đồng bộ hệ số công suất cosp fi p2 đặc tuyến mômen quay m fi p2 đặc tuyến tốc độ rôto n fi p2 đặc tuyến dòng điện stato i1 fi p2 động cơ điện không đồng bộ một pha sự cần thiết phải đầu tư xây dựng nhà máy từ bảng 3 1 ta thấy ngoài hai thành phần chủ yếu và chiếm tỷ lệ cao nhất là tinh bột và cacbonhydrat trong hạt gạo tẻ còn chứa đường cellulose hemicellulose chỉ tiêu chất lượng theo chất lượng phẩm chất sản phẩm khô từ gạo của bộ y tế năm 2008 chỉ tiêu chất lượng 9 tr 25