incomplete intermediate no 19

... Market Meeting Economic data Economic data Economic data Meeting Meeting Economic data Economic data 7-sep-01 NO -0.12 -0.13 Payrolls / Employment report Economic data 12-sep-01 NO -0.07 -0.07 Terrorist ... Communication 6-ago-99 NO 0.06 0.06 Payrolls / Employment report Economic data 16-nov-99 YES 0.08 0.07 Partly unexpected increase Meeting 4-abr-00 NO -0.06 27-abr-00 NO 0.04 2-jun-00 NO -0.10 19- dic-00 YES ... -8 .19 -(0.25) 0.12 (0.01) 23.89 (1.61) -1.25 -(0.04) 0.34 (0.01) -0.03 0.59 0.00 0.97 -0.01 0.85 -0.01 0.86 -0.01 0.87 ECB • Working Paper No 192 • November 2002 ECB • Working Paper No 192 • November...

Ngày tải lên: 15/03/2014, 14:20

... Nẵng năm 2010 đặc biệt” Mĩ Cuối năm 196 4, quân dân Đông Nam Bộ mở chiến dịch tiến công đông – xuân (196 4 - 196 5) với trận mở đánh vào ấp Bình Giã Xuân - hè 196 5, quân dân miền Nam giành nhiều ... “thiết xa vận” Mĩ (196 1 - 196 5) 2.2.1 Chủ trương tâm quân dân ta nhằm đánh bại chiến thuật quân Mĩ Sau thắng lợi phong trào Đồng khởi, để đáp ứng yêu cầu phát triển cách mạng, tháng - 196 1, Hội nghị ... Ban quân Miền, năm 196 1, nhân dân miền Nam đẩy mạnh đấu tranh vùng chiến lược, giải phóng gần triệu dân Bước sang năm 196 2, đấu tranh trị - quân tiếp tục phát triển Sang năm 196 3, nhân dân miền...

Ngày tải lên: 09/08/2014, 11:22

... regulated by the Regulation (EC) No 726/2004 and Directive 2001/83/EC as amended and the CTD, and additional implementing Directives and guidelines, the new Regulation (EC) No 190 1/2006 is an important ... to be off-patent, i.e not covered by a basic patent or a supplementary protection certificate Information on the off-patent status is not guaranteed by EMEA It should be noted that information ... in paediatric populations are normally required In addition, there may be practical problems of administration e.g difficulties swallowing tablets if a syrup is not available or, more significantly,...

Ngày tải lên: 13/08/2014, 18:21

... Directions in the Resolution No 19/ NQ-CP dated March 12, 2015, Resolution No. 19- 2016/NQ-CP dated April 28, 2016, the Prime Minister’s Decision No. 2026/QD-TTg dated November 17, 2015 on approval ... Pillar Pillar Technolo 9Technology gy readiness readines s3.5 3.592 92 49 49.Availability Availabil of latest ity of technology latest technolog y4.1 4.1106 106 50.Firm-level Firmtechnology level ... authorities Pillar 12 Pillar Innovati 12Innovation on 3.3 3.373 73 63 63.Capacity for Capacity innovation for innovatio n4.0 4.079 79 Undertaken by the Ministry of Science and Technology 64 64.University...

Ngày tải lên: 23/02/2017, 22:32

... Statement of Financial Accounting Concepts No 2, representational faithfulness is an ingredient of Relevance Reliability a Yes Yes b Yes No c No No d No Yes Recording the purchase price of a paper ... b (Consistency ) Yes; (Verifiability) No c (Consistency ) No; (Verifiability) Yes d (Consistency ) No; (Verifiability) No Which of the following items is not a modifying convention? a Matching ... activities of the SEC The following is NOT a major component of the financial statements: a auditor’s opinion b annual report c explanatory notes d balance sheet In 197 3, the following private-sector...

Ngày tải lên: 09/03/2017, 08:48

... Statement of Financial Accounting Concepts No 2, representational faithfulness is an ingredient of Relevance Reliability a Yes Yes b Yes No c No No d No Yes The journal Accounting Horizons is ... (Verifiability) Yes b (Consistency ) Yes; (Verifiability) No c (Consistency ) No; (Verifiability) Yes d (Consistency ) No; (Verifiability) No The following is a qualitative characteristic of accounting ... legally barred from lobbying the FASB b are not allowed to lobby the FASB if the standard would have a negative impact on their financial statements c are not allowed to lobby the FASB if the standard...

Ngày tải lên: 09/03/2017, 08:49

... Statement of Financial Accounting Concepts No 2, representational faithfulness is an ingredient of Relevance Reliability a Yes Yes b Yes No c No No d No Yes Which of the following qualitative ... (Verifiability) Yes b (Consistency ) Yes; (Verifiability) No c (Consistency ) No; (Verifiability) Yes d (Consistency ) No; (Verifiability) No In an effort to improve the conceptual framework, the ... accrual basis of accounting, revenues are recognized when earned (not when cash is received) and expenses are recognized when incurred (not when cash is disbursed) Each period, accruals and deferrals...

Ngày tải lên: 25/03/2017, 09:22

... Lào qua hai giai đoạn 195 9 -196 2 196 2 -196 8 - Làm rõ chủ trương, đường lối trình tiến hành đấu tranh Đảng nhân dân tộc Lào chống “Chiến tranh đặc biệt” Mỹ giai đoạn 195 9 -196 8 - Trên sở rút số nhận ... công tác… Đặc biệt, tháng 6 /196 7, Trung ương Đảng Nhân dân Lào họp, Nghị tình hình, nhiệm vụ ba năm 196 7, 196 8 196 9 Về phương hướng, nhiệm vụ cách mạng Lào ba năm (196 7 -196 9), Nghị rõ: “Giương cao ... SẢN BƢỚC ĐẦU CỦA NĨ (5 /195 9-7 /196 2) 1.1 Q trình triển khai chiến lƣợc “Chiến tranh đặc biệt” Mỹ Lào (195 9196 2) 1.1.1 Thực trạng trình can thiệp xâm lược Mỹ Lào trước năm 195 9 Giai đoạn sau Chiến...

Ngày tải lên: 03/04/2017, 22:15

... economic entities that is intended to be useful in making economic decisions— in making reasoned choices among alternative courses of action.” Statement of the Accounting Principles Board No ... estimates and judgments are outlined in the notes to financial statements In addition, the notes contain supplemental information as well as information about items not included in the financial statements ... consensus on how to handle new issues not yet covered in FASB pronouncements (continued) 1-14 The FASB • The Securities and Exchange • Commission (SEC) was created by the 193 3 Securities Act to protect...

Ngày tải lên: 15/05/2017, 14:17

... earned but not yet collected in cash, a receivable exists Rosi, Inc., has interest on a note receivable of $250 Interest Receivable Interest Revenue To record accrued interest on notes receivable ... assets—Assets and revenues that have been earned but not yet recorded Unrecorded liabilities—Expenses and liabilities that have been incurred but not yet recorded (continued) 2-15 Areas Most Commonly ... Analysis Prepaid expenses—Expenses that have been recorded but not yet incurred Unearned revenues—Revenues that have been recorded but not yet earned 2-16 Unrecorded Assets • Revenues should be recorded...

Ngày tải lên: 15/05/2017, 14:17

... is a tradition, not a requirement 3-8 Noncurrent Assets Assets not qualifying for presentation under the current heading are classified under a number of noncurrent headings Noncurrent assets ... Franchises 3-12 Other Noncurrent Assets Those noncurrent assets not suitably reported under any of the previous classifications may be listed under the general heading “Other Noncurrent Assets”: ... provision is known as subjective acceleration clauses • If invoking the clause is considered to be reasonably possible but not probable, only a note disclosure is necessary 3-18 Noncurrent Liabilities...

Ngày tải lên: 15/05/2017, 14:17

... future .”¹ ¹Opinions of the Accounting Principles Board No 30, “Reporting the Results of Operations (NY: AICPA, 197 3), par 20 (continued) 4-38 Not Extraordinary • • • • • • The write-down or write-off ... high degree of abnormality and be of a type clearly unrelated to, or only incidentally related to, the ordinary and typical activities of the entity [and] be of a type that would not reasonably ... substantially in value (an impairment), a loss is recognized even though the building has not been sold and no transaction has occurred 4-17 Form of the Income Statement • Traditionally, the income...

Ngày tải lên: 15/05/2017, 14:17

... activities (continued) 5-14 Noncash Investing and Financing Activities • • • Noncash investing and financing activities affect an entity’s financial position but not the entity’s cash flow Examples ... and other assets not generally held for resale In addition, investing activities include those transactions and events that involve the purchase and sale of financial instruments not intended for ... operations In normal times, most companies use cash to expand or enhance long-term assets, so cash from investing activities is usually negative (83% of the time in the United States in 2006) No general...

Ngày tải lên: 15/05/2017, 14:17

... and members of the investment community have not exhibited enough financial statement skepticism because these parties often stand to benefit economically as companies obtain loans, issue stock, ... drastically impairs its economic value 6-30 Insufficient User Skepticism From 199 7 through 2010, five major periods of decline in worldwide stock prices occurred • 199 7: Concern about the reliability ... ANSWER It is difficult to answer no to this question In light of the answers to the preceding questions, it would be an irresponsible manager indeed who did not all possible, within the constraints...

Ngày tải lên: 15/05/2017, 14:17

... Receivable xx To record the write-off of an uncollectible account xx Note: Note: Bad Bad Debt Debt Expense Expense is is not not debited debited 7-15 Collecting a Written-off Account Under the ... The use of the direct write-off method is not allowed under GAAP because it does not provide for the matching of expenses with current revenues and does not report receivables at their net realizable ... customer’s account The second entry reports that the sweaters are now in inventory 7-9 Accounting for Bad Debts • Bad debts occur when customers not pay • • for items or services purchased on credit; thus,...

Ngày tải lên: 15/05/2017, 14:17

... Recognition • Revenue is not recognized prior to the point of sale • because either:  A valid promise of payment has not been received from the customer  The company has not provided the product ... curtail specific abuses, it should not be seen as a comprehensive treatise on the entire area of revenue recognition • Revenue recognition issues covered in SAB 101 may not be comprehensive, but they ... goods costing $1,000 on consignment to Consignee Company The retail price of the goods is $1,500 No No sale sale should should be be recorded recorded However, However, there there may may be be...

Ngày tải lên: 15/05/2017, 14:17

... is to LIFO from another method, a company’s records are generally not complete enough to reconstruct the prior years’ inventory layer Any Any Method Method change to LIFO LIFO No adjustment to ... parenthetical note in the balance or the notes to the financial statements 9-27 LIFO and Income Taxes • The LIFO inventory method was developed in the United States during the late 193 0s as a method ... Turnover Appropriateness of inventory size and position can be measured by calculating the inventory turnover ratio Cost of Goods Sold = $16,255 Average Inventory ($2,397 + $3042)/2 = $2, 719. 5...

Ngày tải lên: 15/05/2017, 14:17

... December 31, 2014 Notes Payable Cash 7,189 Interest Expense* Discount on Notes Payable 3,131 7,189 3,131 *$50,323 − $7,189 = $43,134 Notes payable $15,323 − $3,500 = 11,823 Discount on notes payable ... orders the company has received for equipment that has not yet been produced or delivered These orders not constitute sales because they not satisfy the revenue recognition requirement that the ... value of the future lease payments 10 -19 Exchange of Nonmonetary Assets • In some cases, an enterprise acquires a new asset by exchanging or trading existing nonmonetary assets • Monetary assets...

Ngày tải lên: 15/05/2017, 14:17