the fair value of the collateral held
Tài liệu Consequences of Voluntary and Mandatory Fair Value Accounting: Evidence Surrounding IFRS Adoption in the EU Real Estate Industry docx
Ngày tải lên :
18/02/2014, 01:20
... providing fair values in the pre-IFRS period, 13 (5) choose the cost model (fair value model) Of the 59 firms providing fair values in the pre-IFRS period, (53) choose the cost model (fair value ... the fair value model (i.e., recognition of fair values) versus cost model (i.e., disclosure of fair values) under IAS 40 Untabulated results 17 The mapping of firms occurs as follows Of the 18 ... non-financial assets Further, all firms must provide fair values for their real estate assets – either directly on the balance sheet under the fair value model or within the footnotes under the cost model...
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Tài liệu The Pure Logic of Accounting: A Critique of the Fair Value Revolution pptx
Ngày tải lên :
18/02/2014, 01:20
... the fair value of the consideration given to acquire them at the time of their acquisition Liabilities are recorded at the fair value of the consideration received in exchange for incurring the ... section will discuss the economic consequences of the application of the fair value accounting logic for the representation of the business firm The accounting logic provided by the historical cost ... a confrontation of, on the one hand, the implied understanding of the economics of the business firm; and on the other hand, the concepts of asset and liability that belong to the respective accounting...
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fair value in the case of vietnam
Ngày tải lên :
13/03/2014, 14:20
... part of the accounting work in any country in the world There are many different types of prices used to value the accounting object, and fair value is one of international trends Fair values ... in the short term as well as long term 1.3 Structure of Study This paper describes a framework of the FV in the case of Vietnam and the effects of using the FVA alter for the historical one Therefore, ... Information on fair value should be presented along with its book value - The fair value can be disclosed in the notes or longer present - including a summary of fair value, book value and a table...
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Báo cáo khoa học: "The clinical value of daily routine chest radiographs in a mixed medical–surgical intensive care unit is low"
Ngày tải lên :
25/10/2012, 10:39
... antimicrobial therapy in case of unexpected infiltrates on the CXR; repositioning of tubes in case of malposition of orotracheal tubes (ignoring planned extubations); ultrasound of the thorax in case of ... as removal of intravenous lines) The observers were not involved in the daily care of the patients, and ICU physicians were not aware of this part of the observation As a consequence, the clinical ... look for other infections, and the absence of radiological signs of pulmonary congestion might have resulted in another fluid therapy regimen We did not score for the clinical relevance of the unexpected...
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Báo cáo y học: " the Value of Serum Biomarkers (Bc1, Bc2, Bc3) in the Diagnosis of Early Breast Cancer"
Ngày tải lên :
25/10/2012, 11:15
... since none of them alone is useful for the majority of the BC and none of them is specific for cancer or breast tissues No biomarker has been suggested to date for the early diagnosis of BC (24) ... Med Sci 2011, The results of the present study and the other three studies did not fully confirm each other Several hypotheses may be suggested to explain these differences First of all, Li’s ... subjects, the comparison of the benign and control groups did not yield a statistically significant difference None of the proteomics reach 154 reasonable AUC values for the discrimination of the BC...
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Tài liệu Creating the value of life - By Fumihiko Iida ppt
Ngày tải lên :
24/12/2013, 13:15
... of perceiving, of thinking, of understanding and of interacting spring out of the boundaries of ”humanity,” spring out of the boundaries of ”nationhood,” and spring out of the boundaries of the ... strength) of the wave length According to survivors of near-death experiences, the higher the level of the spirit the brighter the light shines, and the lower the level the darker the light seems ... were of Old Norse, the language of the Vikings and the precursor of modern Icelandic, and these words were actually used by the Vikings The other twelve words were all related to seafaring, and of...
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Tài liệu Báo cáo " The extreme value of local dimension of convolution of the cantor measure" docx
Ngày tải lên :
13/02/2014, 03:20
... estimate We have Main result Main Theorem Let µ be the 5−fold convolution of the standard Cantor measure, then the lower extreme value of the local dimension of µ is α5 = | log 3.25 √ arccos 145 ... Thanh et al / VNU Journal of Science, Mathematics - Physics 25 (2009) 57-68 65 From (13), (14) and (15), the assertion of the corollary follows 2.2 The proof of the main theorem Lemma Let x = (x1 ... are the values in Corollary From Lemma 2, Corollary and Proposition 2, we have Theorem Let µ is the 5−fold convolution of the standard Cantor measure, then the lower extreme value of the local...
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Tài liệu The Riel Value of Money: How the World’s Only Attempt to Abolish Money Has Hindered Cambodia’s Economic Development doc
Ngày tải lên :
16/02/2014, 11:20
... Cambodian government of cials will be able to build enough confidence in the riel to suppress the use of the U.S dollar and of gold as the prevailing means of exchange and stores of value Cambodia’s ... the unfairness of the terms and the cycle of debt they produced created animosity Farmers kept only small sums of money to purchase essentials at village markets There was some fear of theft, ... nations in the world After all, in the last two decades the country has endured bombing, foreign occupation, famine, the most radical revolution of the twentieth century, and the death of more than...
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Tài liệu CHALLENGES in AUDiTinG FAiR VALUE ACCOUnTinG ESTiMATES in ThE CURREnT MARKET EnViROnMEnT doc
Ngày tải lên :
17/02/2014, 10:20
... disclosure of the range of possible outcomes, and the assumptions used in determining the range • The disclosure of information regarding the significance of fair value accounting estimates to the entity’s ... the auditor to determine the need to use the work of an expert and, when the use of such an expert is planned, the auditor complies with the requirements of ISA 620.28 • The appropriateness of ... communicating the nature of significant assumptions used in fair value measurements, the degree of subjectivity involved in the development of the assumptions, and the relative materiality of the items being...
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Tài liệu THE VALUE OF IMPROVED PUBLIC SERVICES: AN APPLICATION OF THE CHOICE EXPERIMENT METHOD TO ESTIMATE THE VALUE OF IMPROVED WASTEWATER TREATMENT INFRASTRUCTURE IN INDIA docx
Ngày tải lên :
18/02/2014, 01:20
... aggregating the average WTP over the population of the municipality and comparing this figure to the operating and upgrading costs of the STP The result of this revealed that the annual taxes the residents ... reduce the amount of untreated raw sewage deposited in the Ganga The most noteworthy of these is the Ganga Action Plan (GAP) Initiated in 1984 by the Indian Government, and supported by the Netherlands, ... the meanwhile the results of this study disclose that, despite their tight budget constraints the local public value improvements in the quality of the water in the Ganga and if the local government...
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Tài liệu Research " The Dissertation Committee for Fang Yin Certifies that this is the approved version of the following dissertation: Business Value of Information Technology in the Internet Economy " doc
Ngày tải lên :
18/02/2014, 11:20
... for most of the companies in the dataset, this study first uses the number of employees as a proxy for the labor input The total labor cost can be thought of as a product of the number of employees ... Basically these tests are a series of F-tests of a group of linear restrictions that some of or all the 26 regression coefficients are the same between two subsets of the data The Fstatistics and the ... have lower extent of digitization due to the restriction of the physical nature of their product Therefore, it is hypothesized that IT capital contributes more to the performance of digital dot...
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Tài liệu The Value of the Case Study as a Research Strategy doc
Ngày tải lên :
20/02/2014, 11:20
... not as remarkable as the revelation of the techniques used to manipulate the process and the data These two design parameters, the number of sources of data, and the number of cases studied, provide ... empiricist/subjective theory of being, the views of actors, as communicated through case studies, is the empirical point of departure Of course, there are very few who occupy either of these polar positions, ... the epistemological basis of the case study Many of the criticisms of the case study method relate to the highly labour intensive nature of this research strategy Miles (1979) suggests that the...
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Tài liệu The Economic Value of Higher Teacher Quality pdf
Ngày tải lên :
20/02/2014, 16:20
... present value of $10,600 over a lifetime of work for the average worker But this is not yet the full impact of the above average teacher The impact on one student is replicated across all of the other ... skill have risen If these trends continue, the estimates may understate the lifetime value of skills to individuals On the other hand, the trends themselves could change in the opposite direction ... relation to the rest of the economy The changing position of teachers is clear in salary trends since the beginning of World War II Compared to the earnings of male college graduates, the average...
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Báo cáo khoa học: The natural mutation by deletion of Lys9 in the thrombin A-chain affects the pKa value of catalytic residues, the overall enzyme’s stability and conformational transitions linked to Na+ binding pdf
Ngày tải lên :
07/03/2014, 12:20
... affect the intrinsic fluorescence of the DK9 variant, the higher the surface exposure and flexibility of their side-chains to the solvent the smaller the intrinsic fluorescence of the enzyme The smaller ... expresses the acylation rate By contrast, the decrease in the DK9 Km value is consistent with better accommodation of the substrate into the catalytic pocket of the unprotonated form of the mutant, ... decreasing order of the corresponding eigenvalue, and the first few eigenvectors capture most of the essential motions of the proteins The cross-correlation function between the projection of protein...
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SCHOPENHAUER ON THE EPISTEMOLOGICAL VALUE OF ART pot
Ngày tải lên :
07/03/2014, 17:20
... wind, this is their nature, this is the essence of the forces objectified in them, this is the Idea.” (WWR1: 182) The genius's aesthetic knowledge, then, consists of direct perception of the essential ... contemplation of such works of art that perception of Ideas is more readily available even to lesser minds Therefore, the epistemic value of a work of art is that it smoothens the contemplation of the ... account for the nature of aesthetic knowledge in a different way; the special epistemic value of art arises from the fact that both the work of art and its beholder are manifestations of the World...
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Understanding the Value of the MBA: A Program Type Comparison pdf
Ngày tải lên :
08/03/2014, 02:21
... Understanding the Value of the MBA, Bruce Figure shows the distribution of values for the MBA Degree scale and Figure 3, the distribution of values for the School/Program scale Figure Distribution of MBA ... quickly the investment is recouped, the higher the rating of the overall value of the MBA The overall value of the MBA is also related to the job satisfaction of alumni In MBA Alumni Perspectives ... rated the overall value of the MBA, using the same scale (dependent variable) used in the present study There is a positive correlation between job satisfaction and ratings of the overall value of...
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Changes in the Economic Value of Variable Generation at High Penetration Levels: A Pilot Case Study of California pot
Ngày tải lên :
08/03/2014, 06:20
... capacity value The magnitude of the capacity value of solar resources depends on the coincidence of solar generation with times of high system need, the cost of generation resources that would otherwise ... This is due to the energy value of PV and CSP0 falling faster than the energy value of wind while the capacity value of wind remains slightly higher than the capacity value of PV and CSP0 at ... resources In the end, the short-run profit of the CCGT generation in the final candidate set of generation with 15% PV is the same as the short-run profit of the new CCGT in the final candidate set of generation...
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The economic Value of citizenship for immigrants in The united states ppt
Ngày tải lên :
08/03/2014, 06:20
... www.migrationpolicy.org/integration The Economic Value of Citizenship for Immigrants in the United States 19 The Migration Policy Institute is a nonprofit , nonpar tisan think tank dedicated to the study of the movement of people ... and facilitate further integration — a point along the journey rather than the culmination of the integration process About two-fifths of the United States’ 40 million immigrants held US citizenship ... transportation and the value of the time spent preparing their application and studying for the language and civics tests.24 In a survey of Latino immigrants who had attended one of a series of citizenship...
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