... instrument meets the deinition of equity in the inancial statements of the issuer Investments in instruments that not meet the deinition of equity in the inancial statements of the issuer are not eligible ... the cap reduces variability of cash lows) Interest linked to the unleveraged inlation index in the currency of the instrument (in this case the linkage to inlation resets the time value of money ... trading intention (IFRS retains the IAS 39 concept of ‘held-for-trading’) In our experience, many investment funds have a strategy of generating proits through frequent buying and selling Accordingly,...
Ngày tải lên: 07/03/2014, 16:20
... simply planning to obtain it When an entity prepares inancial statements for inclusion in a prospectus in preparation for a listing, segment information should be included in those inancial statements ... question for a fund in applying IFRS is whether it has one or more operating segments Funds may argue that they are involved in only a single business activity or industry, i.e investment management ... circumstances, an investment fund may have a single or multiple operating segments The table below sets out example indicators to help with this judgement Indicators of a single operating segment Indicators...
Ngày tải lên: 07/03/2014, 16:20
IN THIS ISSUE: LIABILITY VS EQUITY CLASSIFICATION FOR FINANCIAL INSTRUMENTS ISSUED BY INVESTMENT FUNDS doc
... table below outlines the principal considerations for funds in determining whether an instrument meets the deinition of equity or liability under the general deinitions in IAS 32 Financial liability ... assets in the event of the entity’s liquidation Yes Yes The inancial instrument belongs to the most subordinate class of instruments Yes Yes All inancial instruments in this most subordinate class ... the financial instrument a liability or equity in accordance with the general definitions in IAS 32? Step If the financial instrument is not equity in its entirety, then is it: (i) a puttable instrument;...
Ngày tải lên: 07/03/2014, 16:20
In this issue: Fair value measurement of financial assets and financial liabilities pdf
... with offsetting market risks Some funds use industry valuation guidance In our view, although the valuation determined using these methods may be used as a starting point in determining fair value, ... market and intends to sell it or to issue an offsetting instrument in a different market An issue arises over whether the instrument may be initially measured at its fair value in the selling market ... participants? In determining the inputs to valuation models that comply with IAS 39, market information is considered whenever possible Typical inputs to valuation models for financial instruments include...
Ngày tải lên: 23/03/2014, 11:20
IN THIS ISSUE: PRESENTATION AND MEASUREMENT OF FINANCIAL ASSETS CARRIED AT FAIR VALUE potx
... What is recognised in the reporting period? Proit or loss Interest calculated using the EIR method in the currency of denomination of the instrument Interest income is recorded in the functional ... calculate interest income from a loating rate instrument? The EIR of a loating rate instrument changes as a result of periodic re-estimation of determinable cash lows to relect movements in market interest ... a net basis as a single line item in the statement of comprehensive income As an alternative, an investment fund can present foreign exchange gains and losses and interest income separately from...
Ngày tải lên: 30/03/2014, 03:20
This article originally appeared in the 2012, issue ofThe journal of high-performance ppt
... business model Depending on their particular business D model and strategy, some businesses have decided to take one more step toward developing a fully integrated digital business model In this ... business model meets a digitized, increasingly customer-connected value chain Instead of treating new digital efforts as isolated projects, companies have begun working toward a holistic, integrated ... driving change on the consumer side—can be difficult to Pathfinders By this time, most consumer-facing businesses have some experience with the basic issues The talent management challenge in...
Ngày tải lên: 28/06/2014, 17:20
Natural botanical products have a long history in the world and are featured in using a complex
... anti-carcinogenic compounds including lunasin and lectins that were shown to induce apoptosis in malignant cells [13] As CKBM contains these compounds, this would partially explain why it inhibits ... CKBM could induce cytokine release including TNF-α in these animals and inhibit tumor growth However, further study is needed to determine how they are induced and the mechanisms they inhibit cancer ... adenocarcinoma cell growth in vivo and in vitro through the G2/M cell cycle arrest [6] In this study, we aimed to determine the effect of CKBM-A01 (a combined recipe of the above mentioned Chinese...
Ngày tải lên: 03/11/2012, 09:54
An investigation into the style of the english language used in advertising slogans issued by some world - famous airlines
... advertising copywriter The Language of Airlines’ Advertising Slogans Page 14 Business Advertising Business advertising is often said to be invisible, because unless one is actively involved in some ... Advertising Information Advertising information is the principal contents an advertisement wants to disseminate Advertising is a series of planning actions, so the information of advertising should ... dissemination of advertising, including newspaper, magazine, broadcast, TV program, billboard and mail The newspaper, magazine, broadcast and TV are called the four main media of advertising Moreover,...
Ngày tải lên: 07/11/2012, 14:54
Establishment of Effluent Standards for Industrial Wastewaters in Korea: Current Issues and Suggestions for Future Plan
... industries except color Color has been reported to appear uniquely high in specific industries such as dyeing and textile industry In this study, this group was not considered to be changed in ... solely, monitoring and reporting requirements are necessary to be imposed on the industries In part, the role of local governments might be increased in gathering and arranging data from industries ... obtained so far according to the kind of pollutants and industries was investigated This paper focused on the current state of effluent standards in Korea and the considerations to be used in...
Ngày tải lên: 05/09/2013, 10:15
IN THIS BOOK, YOU’VE
... a walking, talking, giggling, partying brand Whether she’s starring in an amateur Internet porn film, dancing at a new Tokyo nightclub, promoting her new clothing line, or doing a stint in jail, ... rational minds And I hope that by writing Buyology, this is the world I have helped bring about So be mindful P.S.: If you want to continue this journey into your Buyology, log on to www.MartinLindstrom.com ... team has to go through a four-month-long training program The first month they’re trained in storytelling in conveying interesting messages to all kinds of people from every background and culture...
Ngày tải lên: 17/10/2013, 18:20
HIV in pregnancy - ethical issues in screening and therapeutic research
... Opinion in Infectious Diseases 12: 21–6 UK Intercollegiate Working Party for Enhancing Voluntary ConWdential HIV Testing in Pregnancy (1998) Reducing Mother to Child Transmission of HIV Infection in ... least in resource-rich countries) since 1994, anonymous antenatal testing inexorably continues in the UK and in several other developed countries (Nicoll et al., 1998) This may be justiWed in countries ... disappointing that at the time of writing, President Mbeki of South Africa appears to be reversing this positive trend Rather than endorsing a programme of national funding for perinatal zidovudine...
Ngày tải lên: 01/11/2013, 08:20
Tài liệu In this lab, 2 ISDN routers are required. If ISDN routers are not available, review the lab to become familiar with the process. An Adtran Atlas550 ISDN emulator is used to simulate the switch/ISDN cloud. pdf
... Specifying interesting traffic for DDR Traffic must be defined as ‘interesting’ to cause the DDR interface to dialup the remote router For the moment, declare that all IP traffic is interesting using ... Configuring DDR dialer information Configure the correct dialer information so that the dialer profile and dialer interface function correctly This includes all of the following: • IP address information ... on all routers in this lab assignment before continuing Step Configure the router Configure the following according to the chart: • The hostname • The console • The virtual terminal • The enable...
Ngày tải lên: 21/12/2013, 19:15
Tài liệu Adding, Updating, and Deleting Related Rows In this section, you''''ll learn how to make changes in docx
... about the issues involved with updating a primary key column value later in the section "Issues When Updating the Primary Key of a Parent Row." The ModifyingRelatedData.cs program contains a method ... shortly in the section "Pushing Changes in customersDT and ordersDT to the Database." The ModifyingRelatedData.cs program performs the previous code in the Main() method Updating DataRow Objects in ... performs the previous code in the Main() method Pushing Changes in customersDT and ordersDT to the Database In this section, you'll learn how to push the changes previously made in the customersDT and...
Ngày tải lên: 24/12/2013, 01:17
Tài liệu Why Should I Stay?...or How to Engage Hearts and Minds of our People in this Chaotic Period pptx
... working this at WE MDO level, any UK representative in this team?), role of the CMO people (is John Warren Piper working this, who is he involving?) In customer teams, roles of CBD people in consumer ... missing Have a plan for each team and each function focused towards building capability Make it very explicit It is working in Asda and in Boots In net, We want to have people excited about winning ... credited and valued This needs to start from the top and be role modelled by us all Step : Have a training programme This is often why people joined P&G in the first place and this is currently...
Ngày tải lên: 25/01/2014, 00:20
The Science Of Getting Rich - As Featured In The Best-Selling''''secret'''' By Rhonda Byrne pdf
... know As this impression spreads, all things are set moving toward its realization; every living thing, every inanimate thing, and the things yet uncreated, are stirred toward bringing into being ... limitations, getting rich is not dependent upon your engaging in some particular business, but upon your learning to things in a Certain Way If you are now in business, and anybody else in your locality ... doing of things in the Certain Way You may be the poorest man on the continent, and be deeply in debt; you may have neither friends, influence, nor resources; but if you begin to things in this...
Ngày tải lên: 06/03/2014, 09:21
look at the important information in this header.1look at the important information in this header.We encourage you to keep this file on your own disk, keeping an electronic path open for the next readers. Do not remove this. **Welcome To The World o doc
... holding up the sky; timid in everyday life, but daring in days of battle; shrewd and clever in seizing the loose threads of ordinary life, but silly and stupid in distinguishing her own interests ... immediately or in the near future, in an insurrection Every one was feverishly anxious to destroy everything, in order to create all things anew In everything, in art, ideas and even in costume, ... people, nothing remained of it all This was by no means the case, as in a nature so extraordinarily organized for storing up sensations nothing was lost, nothing evaporated, and everything increased...
Ngày tải lên: 06/03/2014, 23:21
Drinking water quality in rural India: Issues and approaches docx
... the people living in urban areas have access to safe drinking water.8 Drinking Water and Sanitation Status in India, WaterAid India, 2005 Data available with the Department of Drinking Water Supply ... Government Financing & Resource Coordination Water SupplyPlanning Design Execution Research & Training Water Quality Monitoring Public Health Engineering Departments or Panchayati Raj Engineering Departments ... judiciary has also played a role in resolving conflicts and taking up issues of public interest With several institutions involved in water supply, inter-sectoral coordination becomes critical for...
Ngày tải lên: 15/03/2014, 16:20
THE PRICES IN THIS CATALOG CAN ONLY GET LOWER UNTIL JUNE 2013, NEVER HIGHER pot
... display Since this curtain rod can be mounted in the ceiling, you can use curtains as room dividers Divide a big room into two by hanging curtains around your bed ALVINE SPETS pair of curtains 1499 ... oversleep AINA pair of curtains $49.99 Includes two curtain panels Light filtering curtain 100% linen Imported W57×L98" each panel White 102.180.89 BEKKESTUA headboard $250 Cotton, lyocell and linen ... Mounting hardware is adjustable in depth, leaving room for lighting cords to be hidden behind the mirror Glass W23⅝×H37¾" 301.491.32 GODMORGON/ODENSVIK sink cabinet with two drawers $249 Strainer...
Ngày tải lên: 17/03/2014, 00:20
Artflow magazine issue 9 volume 2 september 2012 doc
... doing it in my spare time I love photographing and meeting new people I enjoy exploring the net and writing in my fashion blog What you in the spare time? Living in Tel aviv is all about working ... to: info@artflowmagazine.com Like us on Facebook: ARTFLOW MAGAZINE Follow us on Twitter: @ArtflowMagazine OctoberLead Creative Business Development and Support September 2012 www.artflowmagazine.com ... about 2,000 Royal Bengal tigers in the wild today, including 1,411 in India, 200 in Bangladesh, 150 in Nepal, 100 in Bhutan, as well as a number in Myanmar and China The Bengal tiger is historically...
Ngày tải lên: 22/03/2014, 10:20
Changes in religious life, beliefs in this period in Dong Anh district = Biến đổi đời sống tôn giáo, tín ngưỡng huyện Đông Anh trong giai đoạn hiện nay
... rounds remaining 11.840m equivalent to only 74.8% compared to before 2.4.2 Changes in the cult of ancestors 2.4.2.1 Transforming Worship time • Maintaining the worship time In the continuous tradition ... innovation, equipment, goods, and increase in productivity and product quality, industry in Dong Anh is getting better 1.2.1.2 Restoring the trade villages and the forming the industrial clusters of craft ... again to see the clear change in the spiritual life in the trend of opening today Religious beliefs are an important part of cultural and spiritual life of man, so finding out about changes in...
Ngày tải lên: 20/04/2014, 17:13