... For Fixed Assets Cost comprise of its Purchase price & any attributable to the asset to its working conditions Self-Construction assets shall be accounted at cost Assets on Hire basis should be ... treatment of various items before the presentation of financial statements List of Accounting Standards : Disclosure of Accounting Policies AS-1 Valuation of Inventories AS-2 Cash flow Statement AS-3 ... share It shows market price of a share Applicable to enterprise whose shares are listed in Stock exchange These are of types – basic EPS & Diluted EPS They must be shown in the profit & loss statement...
Ngày tải lên: 05/12/2016, 21:51
... the bank makes an unconditional promise to pay the holder of the draft a stated amount on a specific day The draft may, thus, become a negotiable instrument that may be freely trades BA hối phiếu ... mua lại, cơng thức tính sau: RP LS ⎞ ⎛ = SP ⎜ + *t⎟ 365 ⎝ ⎠ Trong : SP : giá bán B.A LS : lãi suất thỏa thuận t : s ngày cam kết mua lại Ví dụ: Một B.A có mệnh giá triệu USD thời hạn 90 ngày, ngân ... cần quan tâm Cơng thức tính B.A sau ⎛ LS ⎞ P = FV ⎜1 − CK * t ⎟ 365 ⎝ ⎠ Trong đó: P: s tiền thu sau chiết khấu FV: mệnh giá B.A LSCK: lãi suất chiết khấu năm T: s ngày lại tính đến ngày đáo hạn...
Ngày tải lên: 27/03/2013, 16:25
hoat dong ho hap s 8 tiet 22
... vào để oxy hoá hợp chất hữu tạo lượng cần cho hoạt động s ng thể -Hô hấp gồm giai đoạn nào? BÀI 21: HOẠT ĐỘNG HÔ HẤP I Thông khí phổi -S thông khí phổi nhờ cử động hô hấp (hít vào thở ra) BÀI ... Thông khí phổi : Dung tích phổi hít vào ,thở bình thường gắng s c phụ thuộc vào yếu tố ? BÀI 21: HOẠT ĐỘNG HÔ HẤP I Thông khí phổi : -S thông khí phổi nhờ cử động hô hấp (hít vào thở ) -Các xương ... không khí phổi thường xuyên đổi -Dung tích phổi phụ thuộc :giới tính , tầm vóc , tình trạng s c khoẻ ,s luyện tập BÀI 21: HOẠT ĐỘNG HÔ HẤP II Trao đổi khí phổi tế bào BÀI 21: HOẠT ĐỘNG HÔ HẤP...
Ngày tải lên: 28/09/2013, 11:10
Tài liệu New english file pre-intermediate teacher''''s book part 22 pptx
Ngày tải lên: 14/12/2013, 09:15
Tài liệu Father’s Involvement as a Determinant of Child Health pptx
... attainment School connectedness, Attachment, Positive peer relations, Supportive social networks Resiliency, Less delinquent behavior, Less substance use, Less stress, Less depression, Self acceptance, ... mesosystem characterizes the interactions between and among two or more Microsystems It includes such characteristics as institutional responsiveness, social trust, and social cohesion The exosystem ... fathers may influence their children s health, the strength of the associations, and moderators and confounders of these linkages These studies will also clarify the kinds of policies, supports and...
Ngày tải lên: 12/02/2014, 11:20
Accounting Standard (AS) 22: Accounting for Taxes on Income pdf
... its recognition is disclosed Re-assessment of Unrecognised Deferred Tax Assets 19 At each balance sheet date, an enterprise re-assesses unrecognised deferred tax assets The enterprise recognises ... set-off the capital loss as per the provisions of the Act) (c) In cases where there is a difference between the amounts of ‘loss’ recognised for accounting purposes and tax purposes because of ... to be set-off against the income arising under the head ‘Capital gains’ in subsequent years subject to the provisions of the Act In respect of such ‘loss’, deferred tax asset is recognised and...
Ngày tải lên: 06/03/2014, 15:21
as 2207 1994 non destructive testing ultrasonic testing of
... this edition the testing of stainless steels is not covered, as it requires the use of specialized techniques and equipment Licensed to SAIPEM (SPCM) on 11 Sep 2002 Single user licence only Storage, ... thickness, using A-scan presentation and employing four sensitivity levels This Standard does not cover the testing of stainless steels It does not cover the testing of longitudinal welds when— ... the purchaser requires for assessment of test results (k) The date and place of test (l) The report number and date of issue (m) The identification of the officer or officers responsible for...
Ngày tải lên: 12/03/2014, 18:02
Báo cáo khoa học: S-Layers as a basic building block in a molecular construction kit ppt
... genetics of S- layer proteins and mechanisms determining in vivo S- layer assembly is important As S- layer proteins represent an important class of secreted proteins, numerous S- layer genes from ... widely used as delivery systems for enhancing the efficiency of various biological active molecules S- Layer-coated liposomes (S- liposomes) represent simple model systems resembling features of archaeal ... heterotetramers show up as additional mass (arrows) Bars correspond to 10 nm (C) Schematic illustration of the self-assembling parts of S- layer fusion proteins and their well-oriented functional domains Such...
Ngày tải lên: 16/03/2014, 12:20
THE FDIC’S ROLE AS RECEIVER CHAPTER 7 docx
... appoints the FDIC as receiver, the first task for the FDIC is to take custody of the failed institution s premises and all its records, loans, and other assets After taking possession of the premises, ... or senior liabilities of the institution, Subordinated obligations,5 and Shareholder claims Payments on these claims are known as dividends Customers with uninsured deposits are sometimes issued ... any assets in the possession of the receiver These statutory provisions, however, not bar the recovery of monetary damages Settlement with the Assuming Institution The FDIC and the assuming institution...
Ngày tải lên: 22/03/2014, 21:20
Curcumin i knoevenagel’s condensates and their schiff’s bases as anticancer agents
... bigger size, while the compounds of series 4a–d might be able to pass these barriers efficiently due to small size Based on these discussions, the future of the developed compounds seems to be ... Wall s contacts of the first compounds of each series are shown in Figures FS2–FS4 (Supplementary data) It is clear from the figures binding site is shifted from minor to major grooves on increasing ... UV–vis spectroscopic data Future perspectives of the reported compounds The future perspectives of the reported compounds can be assessed and predicted by considering their various properties such...
Ngày tải lên: 01/07/2014, 13:23