property plant and equipment held for sale

... other entities or scrapped) [SEE NOTE 26] GENERAL PROPERTY, PLANT, AND EQUIPMENT 23 General property, plant, and equipment is any property, plant, and equipment used in providing goods or services ... 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 ... ************************************************** CHAPTER ACCOUNTING STANDARD PROPERTY, PLANT, AND EQUIPMENT DEFINITIONS 17 Property, plant, and equipment consists of tangible assets, including land, that meet the following criteria:...

Ngày tải lên: 17/03/2014, 14:20

... other entities or scrapped) [SEE NOTE 26] GENERAL PROPERTY, PLANT, AND EQUIPMENT 23 General property, plant, and equipment is any property, plant, and equipment used in providing goods or services ... 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 ... ************************************************** CHAPTER ACCOUNTING STANDARD PROPERTY, PLANT, AND EQUIPMENT DEFINITIONS 17 Property, plant, and equipment consists of tangible assets, including land, that meet the following criteria:...

Ngày tải lên: 23/03/2014, 03:20

... cost or effort on an ongoing basis, the parent accounts for the property as property, plant and equipment IAS 16 - Objective and Scope    IAS 16 objective: standards for the recognition and derecognition ... Objective and scope Disclosure IAS 16 - Objective and Scope  Property, plant and equipment are tangible items that: (a) are held for use in the production or supply of goods or services, for rental ... relative fair values of the two assets The land use right is accounted for as an operating lease and the building is accounted for as property, plant and equipment IAS 16 - Recognition Costs are...

Ngày tải lên: 23/11/2014, 12:32

... ±1o C for consistent lithographic performance (Sheats and Smith, 1998) In general, the resist extinction coefficient formed after the spin-coating process will not be uniform If a non-uniform resist ... resist) and SL4000 (DUV resist) The Cauchy parameters of refractive index for Shipley 1813 resist are A = 1.5935, B = 1.8854×10 , and C = 4.1211×106 And for SL4000, A = 1.546, B = 0.59×104 , and ... gratitude to my wife Yuemei He for her genuine understanding and encouragement Without her love and companion, i Acknowledgements ii this thesis would not be possible I look forward to spending more...

Ngày tải lên: 13/09/2015, 21:42

Ngày tải lên: 04/10/2012, 10:02

... paper The paper is formed in vertical convolutions (wrinkles) and in a cylindrical pattern It is reinforced on the inside and outside and is equipped with a seal on the top and the bottom Sometimes ... location and movement Indefinite and definite articles Expressing design and function 18 UNIT 4: ENERGY, HEAT AND WORK A UNDERSTANDING A PRINTED TEXT The following text will give you some information ... particular forms of measurement than with others DIFFERENT SYSTEMS Conversion factors and SI equivalents Look, for example, at Table below taken from a text for chemical engineers and which shows...

Ngày tải lên: 01/03/2013, 17:01

... operational and M&P, from commercial buildings’ HVAC equipment in different geographical locations and climate regions; and, for various building types and fuel sources Methodology and approach ... along with the “Machinery and Engines” and “Air conditioning, Refrigeration, and Warm Air Heating Equipment for the appropriate industry and sector categories Results and discussion The following ... people (1291) and related ventilation and, to a lesser amount, the load from internal equipment and lights For example, the hospital average lighting and plug loads were 12.68 W/m2 and 23.18 W/m2,...

Ngày tải lên: 05/09/2013, 15:28

... computers (or even PDAs) and uses a handheld scanner to get the input material In other words, TwicPen consists of (i) a simple hand -held scanner and (ii) parsing and translation software TwicPen ... where L stands for the possibly empty list of left constituents, X for the (possibly empty) head of the phrase and R for the (possibly empty) list of right constituents The possible values for X ... in a pseudo formalism which attempts to be both intuitive for linguists and relatively straightforward to code (for the time being, this is done manually) The conditions take the form of boolean...

Ngày tải lên: 20/02/2014, 12:20

... PRINCIPLES FOR THE SELECTION OF OFFICE FURNITURE AND EQUIPMENT Introduction The Ergonomics Unit at Worksafe Australia receives frequent requests for advice on the purchase of furniture and equipment for ... adding 25mm for men and 45mm for women Figure Some critical dimensions for chair design Since footrests are not generally available for visitor's chairs, and it is most undesirable for the weight ... relevant overseas strength standards, for example, British Standard BS 5459, Specification for performance requirements and tests for office furniture 21 References GRANDJEAN, E., 1988, Fitting the...

Ngày tải lên: 08/03/2014, 13:20

... toys, objects and activities for infants and toddlers to develop socially/ emotionally, cognitively and physically The materials and equipment should: o be available in a quantity and variety, ... Gonzalez-Mena and Dianne Widmeyer Eyer, 2001 Best Practices Licensing Manual for Early Learning and Child Care Centres, Manitoba Child Care Program and Manitoba Family Services and Housing For further information ... move and explore o be organized to help children develop a sense of order and ensure individual and small group experiences for different kinds of play o have protected spaces for young infants and...

Ngày tải lên: 17/03/2014, 20:20

... Justice and Delinquency Prevention, and the Office for Victims of Crime Report Department of Defense Nonlethal Weapons and Equipment Review A Research Guide for Civil Law Enforcement and Corrections ... Weapons and Equipment III U.S Coast Guard Nonlethal Weapons and Equipment 36 IV Civil Law Enforcement Less-Lethal Weapons and Equipment 40 Appendixes Appendix A: Review of DoD and Civil ... where lethal force is not the preferred option; protect U.S forces; and temporarily disable equipment and facilities Currently used DoD and U.S Coast Guard nonlethal weapons and equipment are...

Ngày tải lên: 23/03/2014, 23:20

... about:  Equipment operation  Applicable codes and regulations  Equipment safety standards  Sources of information on equipment Equipment Safety Standards   SHA requires certification of equipment ... Equipment and Supplies magazine provides useful information for equipment dealers and distributors, those who design foodservice facilities, and those interested in equipment and supplies for multi-unit ... Smaller and More Mobile Equipment Newer equipment trends include a focus on smaller equipment and more mobile units, particularly for self-service areas such as salad bars Smaller and more mobile equipment...

Ngày tải lên: 23/03/2014, 23:20

... regulation and processing of plant miRNAs and provide useful knowledge for understanding the mechanism of the origin and computational identification of new miRNAs in plants 930 Results and Discussion ... to understand transcriptional regulation [11,13–16], similar analyses have been performed only for a relatively small number of miRNAs in plants, and these were limited to A thaliana and O sativa ... conservation may be useful for understanding the mechanism of the origin of new plant miRNAs Materials and methods Data sets To obtain the upstream and downstream sequences of plant miRNA genes, we...

Ngày tải lên: 28/03/2014, 23:20

... used for excavating soil, making foundationfor building, makingtrenchesfor pipe and cable laying, garbagehandling, widening of rural roadsand removalof bushesand trees etc Dozer is used for agriculturalland ... used for removal of mud and loose soil at canalworksite, for loading of crushed stonesinto the dumpersand trailers at stone crusherunit, for loading of salt into trucks and trailers, for handling ... handling of clay and soil and loading it into the trucks and trailersetc Backhoeis used for excavatingsoil, making foundationfor building, makingtrenchesfor pipe and cable laying, garbage handling, widening...

Ngày tải lên: 31/03/2014, 12:20

... favan-3-ol and are found in apples, grapes, strawberries, plums, sorghum and barley (Davidson, 1997) 14 Fungicides for Plant and Animal Diseases Benzoic acid, proanthocyanidins and flavonols account for ... important 4.1.6 Plant growth substances and regulators At the moment, some differences between plant growth substances and plant growth regulators can be considered (Arteca, 1996) Plant growth substances ... process in plants Arteca (1996) used the term PGR to designate synthetic compounds and the term PGS for naturally occurring compounds produced by the plant Plant growth substances and regulators...

Ngày tải lên: 22/06/2014, 03:20

... 52 Fungicides for Plant and Animal Diseases Oki, T., Tenmyo, O., Hirano, M., Tomatsu, K and Kamei, Hl, 1990b Pradimicins A, B and C: New antifungal antibiotics II In vitro and in vivo biological ... al., 1995b and 2003a) The hydrophobicity of 56 Fungicides for Plant and Animal Diseases molecules is often associated with biological action (Hansch and Dunn, 1972) However, the rationale for this ... analogues are common in many plants (Kim et al., 1995; Kubo and Kubo, 1995; Kubo et al., 1996 and 1999; Kubo and Fujita, 2001; Trombetta et al., 2002) and readily available Therefore, a homologous series...

Ngày tải lên: 22/06/2014, 03:20

... 2010, 94 Fungicides for Plant and Animal Diseases Plant Specie Larrea tridentata Laurus nobilis Metasequoia glyptostroboides Piper longum Plant pathogen Aspergillus flavus and Aspergillus parasiticus ... Battinelli et al., 2006 Bandara et al., 1992 Miles et al., 1991 Cole et al., 1991 Miles et al., 1993 Rahman et al., 1995 96 Fungicides for Plant and Animal Diseases Plant Specie Plant pathogen Fungicidal ... Agrispon TM Plant and mineral extacts Agric Sci Dallas Cercospora beticola Sincocin TM Plant extracts Agric Sci Dallas Cercospora beticola 98 Commercial name Fungicides for Plant and Animal Diseases...

Ngày tải lên: 22/06/2014, 03:20

... Multiplication of Aromatic and Medicinal Plants and Fungicide Activity Fernanda Leal1, Manuela Matos1, Ana Cláudia Coelho2 and Olinda Pinto-Carnide1 1IBB-Institute for Biotechnology and Bioengineering, ... significant P>0.05) Cunha and Fernandes-Ferreira (1999) and Harada e Murai (1996) obtain similar results with Linum usitatissium L and Prunus mume, respectively 122 Fungicides for Plant and Animal Diseases ... Aromatic plants have been widely used in folk medicine About three quarter of the world’s population relies on plants and plant extracts for healthcare (Parekh & Chanda, 2007) Several plants have...

Ngày tải lên: 22/06/2014, 03:20

... 121-125, ISSN 00142336 136 Fungicides for Plant and Animal Diseases Kumar, J & Gupta, P.K (2007) Molecular approaches for improvement of medicinal and aromatic plants Plant Cell Reports, Vol 26, Nº.10, ... Institute for Molecular and Cell Biology for providing seeds for in vitro establishment of Catharanthus roseus The authors also like to thank to Carina Alves, Luís Silva, Sandra Cabo and Tatiana ... Production and Essential Oil Quality 138 Fungicides for Plant and Animal Diseases Journal of Agricultural and Food Chemistry, Vol 52, Nº.17, pp 5418-5424, ISSN 00218561 Souza, E.; Stamford, T.;...

Ngày tải lên: 22/06/2014, 03:20