financial instruments—recognition and measurement

... 2005 and may also include financial assets and financial liabilities recognised between the beginning of that annual period and September 2005 Notwithstanding paragraph 91, any financial assets and ... amount of the original financial liability less the fair value of the new financial liability 47 Measurement (paragraphs 43–70) Initial measurement of financial assets and financial liabilities ... of financial assets and financial liabilities 43 When a financial asset or financial liability is recognised initially, an entity shall measure it at its fair value plus, in the case of a financial...

Ngày tải lên: 15/03/2014, 22:20

... requirements on determination and presentation of income and expense on available-for-sale debt investments It also shows when foreign exchange gains and losses and interest income from debt ... comprehensive income The accounting entries for other gains and losses on remeasurement to fair value are as follows Other gains and losses on remeasurement to fair value In functional currency Debit ... How you determine and present gains and losses on available-for-sale equity instruments? The table below summarises the determination and presentation requirements for gains and losses on available-for-sale...

Ngày tải lên: 30/03/2014, 03:20

... over FNMA and FHLMC 2-15 Municipal Bonds Issued by state and local governments Similar to Treasury and corporate bonds, except their interest income is exempt from federal income taxation and state/local ... trade in the money market • Treasury notes and bonds, corporate bonds, municipal bo nds, mortgage securities, and federal agency debt 2-12 US Treasury Notes and Bonds  Issued by the U.S government ... Gains and Dividend Yields You buy a share of stock for $50, hold it for one year, collect a $1.00 dividend and sell the stock for $54 What were your dividend yield, capital gain yield and total...

Ngày tải lên: 03/02/2015, 15:11

... to the areas of financial management practices, financial characteristics, and profitability of v SMEs and to build a model of the impact of financial management practices and financial characteristics ... Vietnam Firstly, it investigates financial management practices and financial characteristics of SMEs, and then, examines the impacts of financial management practices and financial characteristics ... relationships between financial management practices, financial characteristics and SME profitability? (answered in chapters and 5) • How financial management practices and financial characteristics...

Ngày tải lên: 06/11/2012, 10:26

... 12] the first and second derivative are calculated as following: m1[0] = m1[k] = m[k]-m[k-1] for k = 12 m2[0] = m2[k] = m1[k] - m1[k-1] for k = 12 Where m1 and m2 are the first and the second ... of speech diphones data, and the complexity of f0 balancing considerably But the quality of speech is not very good, especially with “~” and “?” tones such as "bão" and "bảo" because of the very ... in table II Fig.7 Waiting for speech commands from users screen shot V APPLICATION OF VIETNAMESE RECOGNITION AND SYNTHESIS Vietnamese speech recognition and synthesis has a wide range of application,...

Ngày tải lên: 12/04/2013, 16:05

... rate interface links NTS stands for network time server; it provides timing information (clock) to the IP domain network elements such as IP-PSTN GWs, GK, and NIST-Net, and if needed, it can derive ... phone Figure B-1 also shows where and how (i.e., using what types of links) various kinds of test equipment are connected to support di¤erent types of tests and measurements A detailed description ... hardware and software configuration and capacity of the GW A set of HVB [1] language-based scripts that can perform both of the above functions is presented in this appendix The proposed technique and...

Ngày tải lên: 30/09/2013, 07:20

... the actual measurements would We have seen one histogram and obtained some idea of the way this collection of measurements is distributed around an Figure 25 Ln - 20 Histogram for 95 measurements ... the development of the laws of measurement Let’s return to our measurements of paper thicknesses and investigate some of the properties of this collection The measurements in the collection should ... is that each of the four measurements made by a student should be a really independent measurement By that we mean that no measurement is influenced by any following measurement Another requirement...

Ngày tải lên: 13/12/2013, 03:15

... institutions and their asset positions, and (b) the number of and growth rates of 10 11 12 A B C D E F G H I 16 Chapter 2: Indicators of Financial Structure, Development, and Soundness available money and ... Structure of Financial and Non -financial Sectors—Inter-sectoral Linkages Analysis of stock variables in countries’ sectoral balance sheets (assets and liabilities of financial firms, non -financial ... adequacy of financial structure and on the potential for financial instability The balance sheet analysis focuses on (a) the determinants and evolution of stocks of assets and liabilities and (b)...

Ngày tải lên: 17/12/2013, 05:15

... both financial and non -financial backgrounds in our long-standing Functional Management Program His excellent financial overviews and simplified models effectively broaden our managers’ understanding ... organizations and empowered employees Empowerment begins with knowledge and is expanded by targeted training, which includes understanding the nature and relevance of financial/ economic data, and is ... Page 2 Financial Analysis: Tools and Techniques For many years the purpose and contribution of this book have been to help make financial/ economic analysis a practical, understandable and usable...

Ngày tải lên: 24/01/2014, 00:20

... concern (Wandwalo & Morkve 2000) Afghanistan has the highest TB burden in south Asia (World Health Organization 2007) While health services are expanding and quality improving, gaps in access and deficient ... Chicago, IL) using standard statistical tests for comparison of means and proportions Predictors of TB symptoms and diagnoses were analysed using chi-squared (dichotomous predictors) and univariate ... symptoms, examination findings and clinic staff findings Study interviews and examinations were separate from consultations with the clinic staff, who managed the patient in the standard fashion for that...

Ngày tải lên: 15/02/2014, 13:20

... rights and control rights is frequently contingent on verifiable, observable financial and nonfinancial performance measures The financial measures appear to comprise standard measures from the financial ... (voluntary and mandatory), 2) information dissemination via the media and Internet channels, and 3) private information acquisition and communication by financial analysts, institutional investors, and ... accounting performance and CEO turnover include Weisbach (1988), Murphy and Zimmerman (1993), Lehn and Makhija (1997), and DeFond and Park (1999), while Blackwell, Brickley, and Weisbach (1994)...

Ngày tải lên: 17/02/2014, 09:20

... ERFs and their binding DNAs were incubated together with 0, 0.001, 0.01, 0.1, 1.0 and 10 lg poly[dAdT].poly[dA-dT] in a 10 lL volume and analysed by EMSA, as described in the Materials and methods ... UK) and further confirmed using the method of Gill and von Hippel [18] EMSA Two 16 bp fragments, EREwt (5¢-CATAAGAGCCGCC ACT-3¢) and DREwt (5¢-ATACTACCGACATGAG-3¢) (for DNA base sequence and position ... BSA, 10% glycerol and lg double-stranded poly(dI–dC)] and 25–100 ng of individual ERF domain The bound oligonucleotides were gel purified, extracted with phenol ⁄ chloroform and precipitated with...

Ngày tải lên: 18/02/2014, 13:20

... 126 iii contents Chapter Financial Stress and Economic Downturns Identifying Episodes of Financial Stress 131 Financial Stress, Economic Slowdown, and Recession 136 Has Financial Innovation Affected ... Commodity and Petroleum Prices 118 3.18 World Oil Market Balances and Oil Futures Price 119 3.19 Developments in Food and Metal Markets 122   4.1 Financial Stress and Output Loss 130   4.2 Financial ... 134   4.3 Financial Stress and Shocks 135   4.4 Contribution of Banking, Securities, and Foreign Exchange to Current Financial Stress Episode 136   4.5 Lag between Financial Stress and Downturns...

Ngày tải lên: 18/02/2014, 16:20

... identification, and a noisy part, and were separately evaluated name extaction, topic c l a s s i f i c a t i o n and The clean part consisted of utterances with no information retrieval background noise, and ... company and with the SNCF (the French Railways), LIMSI has developed a prototype telephone service providing timetables, simulated fares and reservations, and information on reductions and services ... and P C Woodland: "Maximum likelihood linear regression for speaker adaptation of continuous density hidden Markov models", Computer Speech and Language, pp 171-185 (1995) [16] J -L Gauvain and...

Ngày tải lên: 20/02/2014, 18:20

... Current policy initiatives and programmes are diverse and include both supply-side and demand-side measures A more comprhensive understanding of the interaction of supply and demand for eco-innovation ... characteristics and impacts are often obscure to both policy makers and companies Quantitative measurement of eco-innovation activities would improve understanding of the concept and practices and help ... ©OECD 2009 SUSTAINABLE MANUFACTURING AND ECO-INNOVATION: FRAMEWORK, PRACTICES AND MEASUREMENT – Synthesis Report – 31 Demand-side measures • Regulations and standards: Traditionally, industry has...

Ngày tải lên: 22/02/2014, 09:20

... measurement and control system Measurement object under feedback control M(t) X(t) T(t) Direct measurement chain S(t) B(t) Return chain Measurement and control system Figure 1.2 Control and measurement ... objects and maintain retroactive control of a process In this sense, Fundamentals of Instrumentation and Measurement instruments and systems of measurement constitute the “tools” of measurement and ... Chapter Measurement Instrumentation The purpose of this chapter is to review the essential definitions and characteristics of measurement We discuss measurement systems and the roles and classifications...

Ngày tải lên: 05/03/2014, 10:10

... both financial and non -financial backgrounds in our long-standing Functional Management Program His excellent financial overviews and simplified models effectively broaden our managers’ understanding ... organizations and empowered employees Empowerment begins with knowledge and is expanded by targeted training, which includes understanding the nature and relevance of financial/ economic data, and is ... Page 2 Financial Analysis: Tools and Techniques For many years the purpose and contribution of this book have been to help make financial/ economic analysis a practical, understandable and usable...

Ngày tải lên: 05/03/2014, 20:20

... classifiers result in four experiments: Hu’s SM and Neural Network, SM and Euclidean Distance, Image Averaging and Neural Network, and Image Averaging and Euclidean Distance Table 1: Errors rates ... moments and image averaging 2.3.1 Hu’s seven moments (SM) An essential issue in the field of pattern analysis is the recognition of objects and characters regardless of their position, size and orientation ... experimental results of DUT and MNIST databases (a) DUT database Figure introduces the GUI The user types the name of the JPEG file and the corresponding number of students, and then clicks Convert...

Ngày tải lên: 06/03/2014, 02:20

... Leu109 and Val134) located in close proximity to R90 and R131 and a substrate (data not shown) Importantly, these variants were able to crosslink to ClpS and mediated the degradation of GFP–ssrA and ... Error bars represent the standard error of the mean A non-specific protein band is indicated by an asterisk (D) The functional interaction between ClpS and ClpA (wild-type and RR ⁄ AA) was observed ... H94, R100 and R131) flanked a hydrophobic groove (Fig 2A) To test the role of these basic residues, we constructed a number of single (R86A, R90A and R131A) and double (H94A ⁄ R100A and R90A ⁄...

Ngày tải lên: 07/03/2014, 05:20