other non current assets and liabilities

... Bifurcation of financial assets and financial liabilities IFRS currently does not permit bifurcation of inancial assets but requires bifurcation of embedded derivatives from inancial liabilities if they ... those assets and accordingly, these assets would not be eligible for measurement at amortised cost This may lead to some inancial assets in the portfolio being measured at amortised cost and others, ... conditions are met.1 Non- derivative inancial assets (other than loans and receivables) with ixed or determinable payments and a ixed maturity that an entity has the positive intention and ability to...

Ngày tải lên: 07/03/2014, 16:20

... Capital and revenue expenditure – COST of PPE Depreciation: accounting and the mechanics Impairment of non- current assets Revaluation of non- current assets Non- current asset disposals CAPITAL AND ... exchanged PPE? 17 Useful life is either: Nearly all non- current assets are depreciable The most important exceptions being freehold land non- current investments ° the period over which a depreciable ... entries (i) Disposal of non- current asset account Non- current asset account with the carrying value of the asset disposed of (ii) Accumulated depreciation account Disposal of non- current asset account...

Ngày tải lên: 12/10/2015, 22:56

... fluids and coagulating glands), levator ani-bulbocavernosus muscle, 363 paired Cowper's glands and the glans penis 364 In order to establish whether a test substance can have androgenic or antiandrogenic ... 313 levels and a concurrent control should be used and a total of 20 litters are recommended at 314 each dose level Dams are tested to assess effects in pregnant and lactating females and may 315 ... parturition, lactation, and weaning, and the growth and 207 development of the offspring The study may also provide information about the effects on 208 neonatal morbidity, mortality, and preliminary...

Ngày tải lên: 05/03/2014, 16:20

... transactions in the units with the fund and in the secondary market; •• the nature of the underlying assets and liabilities of the fund; and •• other rights and obligations inherent in the ownership ... Financial assets and liabilities with offsetting positions in market risk(s) or credit risk IFRS 13 permits an exception to measure the fair value of a group of financial assets and liabilities ... the use of bid prices for financial assets and ask prices for financial liabilities when they are available However, it allows entities that have assets and liabilities with offsetting market...

Ngày tải lên: 23/03/2014, 11:20

... reports for tax or other purposes, assistance relating to Section 404 other than the attestation engagement, consultations concerning financial accounting and reporting standards and assistance with ... Financial Officer and Independent Auditor shall jointly submit to the Audit Committee a schedule of the types of audit, audit-related, tax and other non- audit services for ViaSat and its affiliates ... Due diligence (non- tax) Affiliate and product line special purpose audits Other auditing procedures and issuance of special purpose reports Tax Services: Transfer pricing (U.S and International)...

Ngày tải lên: 29/03/2014, 18:20

... second-solution advocates “tend to attribute non- perceptual artworks properties that appear to stand to those works as standard aesthetic properties stand to perceptual works Danto, for example, ... irreverence, wit, and cleverness to Fountain”.4 Second-solution defenders will agree that there are many similarities between non- perceptual properties, such as wit and daring, and perceptual aesthetic ... SHAW difficult to deny its non- perceptual aesthetic property status without denying wit and daring that status However, it seems more intuitive to call daring and wit non- perceptual aesthetic properties...

Ngày tải lên: 30/03/2014, 16:20

... mortgage assets On the one hand, most of mortgages are out of date, full depreciation without land tenure certificate, asset registration… On the other hand, the enterprise demand for guarantee is indispensable ... services, from one moment to another with various kinds of customers and operations related to inland and international customers IT, therefore, becomes useful and necessary The IT evolution ... does not take up the contract and it must be awarded to another party Bid bond normally submitted with the other documents called for in the invitation to tender and remain valid during the period...

Ngày tải lên: 27/10/2012, 16:43

... such a circumstance, rural non- farm employment is expected to provide an important source of employment and income for landless and near landless households One strand of the literature has investigated ... important factors such as land (farmland and a plot of land in prime location for doing businesses), age and education of working members, households' access to formal credit and improved local infrastructure ... country’s biggest and most modern highway) and National Way 32, and is in close proximity to industrial zones, new urban areas and Bao Son Paradise Park (the biggest entertainment and tourism complex...

Ngày tải lên: 28/08/2013, 11:25

... Australian and New Zealand guidelines for fresh and marine water quality Australian and New Zealand Environment and Conservation Council and Agriculture and Resource Management Council of Australia and ... Water and Environment Technology, Vol 8, No.3, 2010 After confirming the water quality standard, effluent standard can be set according to dilution ratio, treatability, economic feasibility, and other ... Water quality standards are determined through the water quality criteria In Korea, water quality standards were set up by considering the drinking water standards and the economical and technical...

Ngày tải lên: 05/09/2013, 10:15

... Applications • Test and turn up of new Ethernet services • Performance monitoring of existing Ethernet lines • Intrusion ... Interface: RJ45 Rear Interface: SPEC SHEET Safety: RJ45 (ADCPP24DFRJ is all front access, i.e inputs and outputs are on front of panel only.) Test Access Port Interface: Make-Before-Break, Front Access ... Telecommunications, Inc., P.O Box 1101, Minneapolis, Minnesota USA 55440-1101 Specifications published here are current as of the date of publication of this document Because we are continuously improving our...

Ngày tải lên: 18/10/2013, 20:15

... format for your letter—don’t be too casual and over-friendly Do not use contractions Check and double-check for typos, misspelled words, and grammatical errors and, if possible, have someone else proofread ... several other new teachers in her school who have switched careers—one used to be an actor and another was a personnel manager She says they are people just like her who’ve “been there, done that” and ... bonuses and stipends, especially for bilingual teachers, math teachers, and science teachers Low-interest mortgages Low-cost housing Discounts at local businesses, including dry cleaners and auto-repair...

Ngày tải lên: 25/10/2013, 16:20

... translating English non – finite many noticeable problems appear in translating non – finite clauses clauses We will investigate English non – finite clauses and their Many students use non – finite ... message and / or 2.2.3 Definition of Non – finite clauses statement in one language by the same message and / or statement in According to Peter Collins and Carmella Hollo in “English another language” ... participle or a past participle and gerund material in another language (Target Language)” According to B 2.2.4 Forms of Non – finite clauses Hatim and I Mason in “ Discourse and the Translator” (1990,...

Ngày tải lên: 26/11/2013, 13:19

... piloted in Montpellier plant and others Member of EPCglobalTM and facilitator of “knowledge transfer” process New WebSphere RFID middleware platform to support device and server solutions based ... Companies have physical assets (plants, truck fleets, PCs etc) that are needed to make, and to deliver products and services to customers - knowing where an item/ vehicle is on route, and also tracking ... Track & Trace, Military and defense tracking Monitor the movement and use of valuable equipment and personal resources Security & Access Control Includes: Access control and tracking, Animal tracking,...

Ngày tải lên: 04/12/2013, 15:08

... cultivated land, dryland rangelands, and coastal and marine systems are now degraded, and the degraded area continues to expand [4] Changing Land Use and Land Cover Current rates of land cover ... Systems: Wetlands, Rivers, and Lakes • Dryland Systems: Deserts, Semiarid, and Dry Subhumid Rangelands • Forests, Including Woodlands and Tree Plantations • Marine and Coastal Systems • Island Systems ... Cultivated Mountain Dryland Coastal Island Forest and woodland Population growth in percentage Cultivated Mountain Dryland Polar Net primary productivity Coastal Island Forest and woodland Polar Gross...

Ngày tải lên: 17/02/2014, 19:20

... 1.2 Land for forestry LNP 388.30 1.70 1.3 Land for aquaculture NTS 1096.52 4.81 1.4 Land for salt production LMU 26.64 0.12 1.5 Other agricultural land NKH 26.67 0.12 Non- agricultural land PNN ... to 190.31 hectares, and urban dwelling house land will increase 383.14 hectares; + Land for head office and non- productive works will increase to 28.56 hectares; + Land for non- agricultural business, ... hectares; + Land for public target will reach 211.55 hectares (including land for ttransportation, land for cultural facilities, land for educational and training facilities, and land for sports...

Ngày tải lên: 25/02/2014, 10:20

... in securities was thus much enlarged And, as the securities were new and untried, the services of the investment banker were in great demand, and his powers and profits increased accordingly CONTROLLING ... power of the administration and of the ruling forces in the House and Senate were combined to protect Secretary Ballinger and prevent the truth from coming to light Mr Brandeis, in leading the fight ... Any powerful and entirely sincere crusader must sacrifice much Mr Brandeis has sacrificed much in money, in agreeableness of social life, in effort, and he has done it for principle and for human...

Ngày tải lên: 06/03/2014, 18:20

... French and Eastern European By examining both US and International productions, as well as productions of varying budgets, success and infamy I intend to put them in conversation with each other and ... Bataille's “Tears of Eros” and "Eroticism: Death and Sensuality" and Linda William's "Hardcore" Elaine Scarry's "The Body in Pain" deals with real torture and real bodies and can be rethought to ... both as the most revolting and exploiting film content, and as the lowest possible amount of time and effort that can be put into a film and have it still make an impact, and turn a profit (Blood...

Ngày tải lên: 07/03/2014, 12:20

... transplantation One- and three-year graft survival rates were 75% and 75% vs 92.1% and 75.1% for the cirrhosis and non- cirrhosis groups, respectively (P=0.72) The corresponding one- and three-year ... covert cardiovascular disease and occult malignancy, and careful assessment of infectious risk in older prospective transplant candi‐ dates are crucial and mandatory Currently, the waiting time ... Candidate http://dx.doi.org/10.5772/54736 listed for a standard and ECD kidney Although living donor kidneys offer older transplant candidates the best chance of meaningful improved survival and...

Ngày tải lên: 07/03/2014, 19:20

... example— and to use only the antecedent-classifier The other approach is to both at the same time, i.e to classify pairs of utterances into those that combine a fragment and its antecedent and those ... have used to represent the utterances (In this table, and in this section, we denote the candidate for being a fragment with β and the candidate for being β’s antecedent with α.) We have defined ... were as follows: for the fragmenttask, we used bvb and lbe as baseline, i.e we let the classifier know the length of the candidate and whether the candidate contains a verb or not For the antecedent-task...

Ngày tải lên: 08/03/2014, 04:22

... and ϕ1 (z) has genus or 1, and g(z) = m k=1 (z +αk ) be an even polynomial with non- negative real coefficients and at least one non- real zero Then for all z ∈ R and all non- negative integers k,  ... Definition 22 and the leading coefficients of f and g are of the same sign, or (2) f and g have interlacing zeros with form (ii) or (iii) in Definition 22, and the leading coefficients of f and g are ... Gilliam, Jim and Betty Griset, Karl and Jane Gudino, Michael Hadj, Steve and Hoan Hensley, Ruslan Janumyan, Kevin Knight, Phuong Le, Lemee Nakamura, Barry and Irene McGeorge, Israel and Yoko Peralta,...

Ngày tải lên: 10/03/2014, 16:15