... 441 G Street, NW, Suite 6814 Mailstop 6K17V Washington, DC 20548 Telephone (202) 512- 735 0 Fax (202) 512- 736 6 www.financenet.gov/fasab.htm EXECUTIVE SUMMARY EXECUTIVE SUMMARY I This Statement ... Board 441 G Street NW Suite 6814 Mailstop 6K17V Washington, DC 20548 Telephone (202) 512- 735 0 FAX (202) 512- 736 6 FASAB FASAB Federal Accounting Standards Advisory Board U.S General Accounting Office ... correction on relevant balances should be disclosed Accounting Principles Board Opinion No 20, par 13 Federal Accounting Standards Advisory Board Reporting Corrections of Errors and Changes in Accounting...
... SUBSEQUENT EXPENDITURE MEASUREMENT SUBSEQUENT TO INITIAL RECOGNITION 431 55-58 58 59-61 62 AMORTISATION 63- 80 Amortisation Period 63- 71 Amortisation Method 72-74 Residual Value 75-77 Review of Amortisation ... paragraph 63, the enterprise determines that the item would have been amortised over a period of Since the amortisation period determined by applying paragraph 63 has already expired as on 1-4-20 03, ... the opening balance of revenue reserves as on 1-4-20 03 Intangible Assets 4 73 Illustration - Amortisation period determined under paragraph 63 has not expired and the remaining amortisation period...
... http://www.environment-agency.gov.uk/business/444217/444661/5718 53/ Environment Agency Science and Research: agency.gov.uk/science/92 230 0/9 236 24/92 739 3/ Risk http://www.environment- United Kingdom, Financial ... www.lse.ac.uk/collections/CARR/documents/discussionPapers.htm 33 The Attractions of Risk-based Regulation: accounting for the emergence of risk ideas in regulation Bridget M Hutter 32 Is the Market Classification of Risk ... Regulation in the UK – Key Drivers and Regulatory Initiatives’ in Risk, Decision and Policy, 6, 33 - 46 Power, M (1997) The Audit Society: Rituals of verification Oxford: Clarendon Press Power,...
... Cayman Islands T: +1 34 5 914 431 5 E: astepaniuk@kpmg.ky Paul Reid KPMG in Australia T: +61 933 5 7829 E: pmreid@kpmg.com.au Craig Bridgewater KPMG in Bermuda T: +1 441 295 50 63 E: craigbridgewater@kpmg.bm ... T: +35 2 22 51 51 6514 E: victor.chanyin@kpmg.lu Winand Paulissen KPMG in the Netherlands T: +31 3 06 58 24 31 E: paulissen.winand@kpmg.nl Llewellyn Smith KPMG in South Africa T: +27 21 408 734 6 ... measurement in IAS 39 with the definitions in IFRS 13 Under the amended IAS 39 guidance, the initial measurement of the financial instrument is based on fair value as defined in IFRS 13, but the carrying...
... months to 31 December 2011 converted at average rate of 1.6 19,708 31 , 533 Coupon received on 31 December 2011 converted at spot rate of 1.7 (8,000) ( 13, 600) 461,708 692, 933 Amortised cost on 30 June ... during the period 30 June 2011 Amortised cost 450,000 31 December 2011 19,708 8,000 461,708 30 June 2012 20,221 8,000 4 73, 929 31 December 2012 20,756 8,000 486,685 30 June 20 13 21 ,31 5 8,000 500,000 ... Method How calculated (35 0) The sales price of 3, 150 less the fair value on 31 December 2010 of 3, 500 (35 0) The sales price of 3, 150 less the fair value on 31 December 2010 of 3, 500 - Total realised...
... punishment) for individuals and related parts 3.3 Conditions for implementing the cost management accounting model in Vietnamese cement production enterprises 3. 3.1 For enterprises To help businesses ... tons clinker per year To the South, in the province of Kien Giang, Ha Tien cement plant with two wet method rotary kiln, the size of 3, 3x100m of the Venot-Pic firm (France) was expanded in 1991 ... Diep cement JSC; Tien Son cement JSC; Hai Phong Cement Company; Ninh Binh Co., Ltd 27/7 The scope of the study period is limited to years (from 2009 to 20 13) in order to recognize the newest features...
... According to the historical publication, Ad Destinatum II (1960-1982) (University of Pretoria 1982: 132 - 133 ), which records the history of the University of Pretoria until 1982, Accounting was instituted ... conceptual framework, accounting principles and what we believe is true Accountancy SA, June :30 -33 Meditari Accountancy Research Vol 16 No 2008 : 1-26 25 The University’s scholarly activity, ... and, under some circumstances, the control of future events” (Riahi-Belkaoui 2004 :34 8) Riahi-Belkaoui (2004 :34 8) then concludes that accounting “meets the above criteria It has a distinct subject...
... study References Brown, G and G.Yule (19 83) , Discourse Analysis Cambridge University Press Carter, D.1(9 83) Some Propositions about ESP The ESP Journal 2: 131 - 137 Converse, J M., & Presser, S (1986) ... Series No 07-0 63 Sage publications, Inc., Beverly Hills Cook, G (1989) Discourse Oxford University Press Crystal, D (1992) Introduction to Linguistics London: Pengiun Dornyei, Z (20 03) , Questionnaire ... Interviews Minesota, 1999 19 Malinowski, B (19 23) The Problem of Meaning in Primitive Languages New York: Harcourt, Brace and World 20 Nunan, David (19 93) Introducing Discourse Analysis Penguin 21...
... specific objects examined from cognitive perspective Socio-spatial relations as a problematique 3. 1 3. 2 3.33. 4 Analysing the view of the world through socio-spatial discourse A faculty of social cognition ... and Dynasties 162 195 199 233 234 244 246 248 251 2 53 256 266 VIII Rationale of the Intangible List of Illustrations Socio-spatial relations as a problematique Fig 3. 1 Domain of investigation: ... background for this research (cf Zhang 囀恢 1955: 32 – 37 ; Chen 嬰嚶匂 1956: 32 – 44; Jian 鶲葦哺 1955: 79 – 124; Wu 悶廻翔 1956a: 45 – 47 & 1956b: 32 – 36 ) The Stone, like all narratives, plots a cultural...
... lienhe@docs.vn Tel (: 0918.775 .36 8 explosion by North VietNam and South VietNam After the Fall of Saigon on 30 th April 1975, VietNam was united and so railway On 31 st December 1976, the severely ... • 30 • Economy Class, 6-berth cabin • 26 • Soft seat • 20 • VIP cabin • 60 • First Class, wooden cabin, berths • 31 • Tulico soft-sleeper, berths • 27 • First Class, wooden cabin, berths • 35 ... cabin, berths • 36 • Economy Class, AC soft sleeper, berths • 28 • Ratraco AC soft sleeper, berths • 34 • • VIP cabin Train • Accommodation • • • First Class, wooden cabin, berths • 36 • Royal AC...
... there have been about 130 hospitals, medical stations which eliminate 17,000m3 of liquid wastes per day Out of them, 43 hospitals have below-standardprocessing systems and 39 hospitals not have ... http://community.h2vn.com/index.php?topic=29 83. 0 http://www.ykhoanet.com/thoisu/chatthaibenhvien/nuochaibenhvien.htm http://tuoitre.vn/Chinh-tri-Xa-hoi/2 831 83/ Nuoc-thai-y-te-Bai-1 -Nhung-%E2%80%9Cdaily%E2%80%9D-phan-phoi-vi-trung.html ... Moreover, as Biofast are domestic productions, its price is much more reasonable for domestic demands 3.3 Solutions for financial difficulties A large national budget should be spent for hospitals in...