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Involuntary conversion
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Chapter 10 - Acquisition and disposition of property, plant, and equipment. After completing this chapter you should be able to: Describe property, plant, and equipment, identify the costs to include in initial valuation of property, plant, and equipment, describe the accounting problems associated with self-constructed assets, describe the accounting problems associated with interest capitalization.
65p
haojiubujain04
27-07-2023
9
5
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Lecture Financial accounting I - Chapter 4: Property, Plant and Equipment. After studying this chapter, you should be able to: describe property, plant, and equipment; recognition of property, plant, and equipment; understand initial measurement and measurement subsequent to initial recognition; understand accounting treatment of depreciation and how to compute it;... Please refer to the content of document.
12p
ryomaechizen
01-07-2022
9
1
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After completing this chapter you should be able to: Describe property, plant, and equipment, identify the costs to include in initial valuation of property, plant, and equipment, describe the accounting problems associated with self-constructed assets, describe the accounting problems associated with interest capitalization... and other contents.
62p
koxih_kothogmih6
22-09-2020
23
0
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Chapter - Acquisition and disposition of property, plant, and equipment. After completing this chapter you should be able to: Describe property, plant, and equipment, identify the costs to include in initial valuation of property, plant, and equipment, describe the accounting problems associated with self-constructed assets, describe the accounting problems associated with interest capitalization...and other contents.
62p
hihihaha8
08-04-2017
35
4
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The production of industrial chemicals and plastics has increased considerably in recent years (Fig. 3). The plastics industry alone directly employs 1.2 million people, and supports 20,000 facilities that produce plastic goods for sale. With- out the billions of dollars on research and development in plastics we would be without many of the now commonly accepted objects that we tend to take for granted.
76p
loixinloi
08-05-2013
60
9
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Under the Direct Loan Program, students and families borrow through one lender—the federal government—which also provides repayment services to borrowers. In contrast, students and families can borrow through thousands of FFELP lenders, who may or may not continue to provide repayment services to students and families. FFELP lenders may receive a subsidy, called a special allowance payment, from the federal government to ensure that they receive a guaranteed rate of return on the student loans they make.
24p
dacotaikhoan
26-04-2013
47
2
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We actually create nothing of our ourselves—we merely use the creative force that activates us. And when we draw we are not using the left brain to record facts, we have shifted gears and are now using the right brain to create a little one picture story. With, of course, the facts that the left brain collected and named and itemized in former study periods. This is not a study period; this is a show and tell period (time we are not studying). Do you feel that you are too limited in knowledge? Robert Henri, that great teacher of art said...
35p
hoangphiyeah1tv
24-04-2013
54
5
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The conventional political scientist’s understanding of power sharing does not make so firm a distinction between tiny and great power sharing, but rather addresses the formal method. It is best summarised in the remarkable forty years’ work by Arndt Lijphart 11 He argues that proportional representation, together with consensual, consociational, negotiated inclusions of as many points of view as possible, are essential in what he calls “divided societies”. In short, political settlement in “divided societies” should come as close to a government of national unity as is practicable.
15p
hoangphiyeah1tv
18-04-2013
69
4
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Now the argument is that we cannot appropriately appreciate what we do not understand. Science understands how landscapes came to be and how they now function as communities of life. But people, too, form their communities of life; humans cannot appropriately appreciate what they do not stand-under, that is, undergo; and the scientist qua scientist does not objectively undergo any such experience. That requires persons sensitively encountering land- scapes, evaluating them, making a living on them, rebuilding them, responding to them.
11p
giamdocamnhac
06-04-2013
64
6
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Here's something else about Scot and Monalisa: they both used body-doubles for other roles around then (Scot didn't want to get his knob out in a 3D production of Equus, while Monalisa was paranoid about the spots on her back and demanded a double for her role in Bikini Trouble in Little Blackpool). Those body-doubles -- Dan Cohen and Alana Dinova -- were in another film, even stupider than Bikini Trouble, called Summer Heat. And in Summer Heat, they got their hairy bits into serious play.
258p
hongphuocidol
03-04-2013
49
7
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Destinations are amalgams of tourism products, offering an integrated experience to consumers. Traditionally, destinations are regarded as well-defined geographical areas, such as a country, an island or a town. However, it is increasingly recognised that a destination can also a perceptual concept, which can be interpreted subjectively by consumers, depending on their travel itinerary, cultural background, purpose of visit, educational level and past experience.
45p
lenh_hoi_xung
21-02-2013
81
8
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The ability of this first principal component to explain the macroeconomic performance of the economies varies considerably across the sample. To see this diversity, we can look at the factor loadings on the first principal component and the percentage of variation in GDP growth rates that are explained by the first principal component. The factor loadings, normalised to have a mean of 1.0, are given in Figure 3. Industrial economies are shown with darker bars, and emerging market economies with lighter bars.
11p
doipassword
01-02-2013
39
2
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You will need to decide upon your accounting date – that is, the date to which your accounts are drawn up. Enter the first day covered by the accounts in box 3.4 (or 8) and your accounting date in box 3.5 (or 9). You can choose any convenient date, for example, the anniversary of the date you began your business or , in a seasonal business, a date when trade is slack and stocks are low. You are entitled to change to a different date if you want to. However , whatever date you choose, you will find your tax is easier to work out if...
10p
taisaovanchuavo
26-01-2013
58
7
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Third, federal funds borrowed have historically been distinguished from other liabilities of depository institutions because they have been exempt from both reserve requirements and interest rate ceilings. 2 The supply of and demand for federal funds arise in large part as a means of efficiently distributing reserves throughout the banking system. On any given day, individual depository institutions may be either above or below their desired reserve positions.
56p
taisaovanchuavo
23-01-2013
54
5
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Furthermore, we would like to highlight the existing difference between available for sale and held for trading assets. Due to the IAS (International Accounting Standards) definitions regarding AfS, according to IAS 39, AfS financial assets are those non-derivative financial assets that are designated as AfS, or are not classified as: loans and receivables or HTM (Held to maturity) investments, are not held for trading and are not designated as at FVTPL (Fair Value Through Profit and Loss) on initial recognition.
26p
machuavo
19-01-2013
47
1
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THE credit standing of an applicant for a personal loan is investigated intensively because it indicates, within reason- able limits, the likelihood of repayment. It should not be assumed, however, that a bank officer can foretell with cer- tainty how faithfully a borrower will meet his obligations; few applicants have economic prospects so bad that there is not some small chance of repayment, and few are so well sit- uated that there is not some possibility of delinquency or even default. The selection of borrowers must therefore rest on probabilities.
47p
enterroi
01-02-2013
47
3
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Since the 1997 Asian financial crisis, bond market development has become a high priority for Asian policymakers. The development of local currency bond markets has often been seen as a way to avoid crisis, with these markets helping reduce potential currency and maturity mismatches in the economy. Indeed, several Asian economies have succeeded in developing fairly active primary and secondary markets in domestic government bonds. In recent years, policymakers in many Asian economies have started to turn their attention to local currency non-government (“corporate”) bond markets.
11p
taisaocothedung
12-01-2013
66
4
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India and Israel have raised over US$35 billion by tapping into the wealth of their diaspora communities. These diaspora bonds represent a stable and cheap source of external finance, often when countries lost access to international capital markets. For diaspora investors, these bonds offer the opportunity to help their country of origin while also providing an investment opportunity. The potential for diaspora bonds is significant for many countries with large diasporas abroad.
13p
taisaocothedung
12-01-2013
33
3
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The loans discussed in this paper are only some of the many forms of credit available to consumers in the Philippines, including consumer loans provided by informal institutions, social security agencies, cooperatives, employee associations and non-banks. However, we are unable to discuss these other forms of consumer credit in this paper due to a serious dearth of data. In this regard, the BSP continues to lobby for the establishment of a central credit information system so as to improve discipline in the credit markets.
18p
taisaocothedung
09-01-2013
57
3
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Retention of logs for purposes of audit is mandated by the LCG Audit Requirements document . Sufficient information should be retained to enable a complete trace from resource usage back to initial user authentication. This information can be useful for troubleshooting purposes and may also be needed in the investigation of security incidents as described in the Agreement on Incident Response document . Care should be taken to ensure that the logs gathered are securely archived and the integrity of these archives is guaranteed and access appropriately restricted. ...
5p
khongmuonnghe
04-01-2013
58
4
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