non current assets held for sale

... NON-CURRENT ASSETS HELD FOR SALE AND DISCONTINUED OPERATIONS CLASSIFICATION OF NON-CURRENT ASSETS (OR DISPOSAL GROUPS) AS HELD FOR SALE OR AS HELD FOR DISTRIBUTION TO OWNERS 6–14 Non-current assets ... group) as held for sale 27 The entity shall measure a non-current asset that ceases to be classified as held for sale (or ceases to be included in a disposal group classified as held for sale) at ... acting in their capacity as owners (held for distribution to owners) Classification of non-current assets (or disposal groups) as held for sale or as held for distribution to owners carrying

Ngày tải lên: 05/02/2020, 03:51

... acquisition of non-current assets, or an increase in their earning capacity Revenue expenditure is incurred for the purpose of trade or to maintain the existing earning capacity of the non-current assets ... 16 With regard to disclosure, a proforma non-current asset note is shown here 15 The asset register 16 [...].. .Non- current asset disposals Double entry for a disposal 11 IAS 16 IAS 16 IAS16 ... Chapter TANGIBLE NON-CURRENT ASSETS Learning Objectives Capital and revenue expenditure Depreciation and revaluation Non-current asset disposals IAS 16 The asset register

Ngày tải lên: 05/12/2016, 23:18

... present current and noncurrent assets (& current and non-current liabilities) as separate classifications in its balance sheet Non-current assets are those the entity expects to hold for more ... the business context of non-current assets and the need for decision making for non-current assets Describe how the cost principle applies to property, plant and equipment assets Explain the concept ... intangible assets Describe the nature and measurement of agricultural assets & natural resources Explain the methods of evaluating the use of non-current assets ACCOUNTING FOR NON CURRENT ASSETS

Ngày tải lên: 26/05/2020, 14:31

... 4 ( 3,200) Depreciation for 2012 60,500 x 10% _ 6,050 Balances, December 31, 2012 P60,500 P 30,850 Adjusting Entries: Accumulated Depreciation 3,200 Loss on Sale of Equipment 4,200 Equipment ... on Sale of Machinery 680,000 Machinery and Equipment 4,800,000 – 2,600,000 2,200,000 Cost P4,800,000 Accumulated depreciation 480,000/10 x 6 2,880,000 Carrying value P1,920,000 Gain on Sale ... 31, 2011……… 800,000 (c) Amortization of patents for 2012……… 100,000 (d) Impairment loss on patents – 2012……… 169,288 (e) Amortization of patents for the year 2013 = 530,712/5 ……… 106,142 (f)

Ngày tải lên: 20/07/2018, 11:13

... 4 ( 3,200) Depreciation for 2012 60,500 x 10% _ 6,050 Balances, December 31, 2012 P60,500 P 30,850 Adjusting Entries: Accumulated Depreciation 3,200 Loss on Sale of Equipment 4,200 Equipment ... on Sale of Machinery 680,000 Machinery and Equipment 4,800,000 – 2,600,000 2,200,000 Cost P4,800,000 Accumulated depreciation 480,000/10 x 6 2,880,000 Carrying value P1,920,000 Gain on Sale ... 31, 2011……… 800,000 (c) Amortization of patents for 2012……… 100,000 (d) Impairment loss on patents – 2012……… 169,288 (e) Amortization of patents for the year 2013 = 530,712/5 ……… 106,142 (f)

Ngày tải lên: 03/08/2018, 16:31

... sheet? Trang 30• For merchandising and manufacturing firms, the sale of inventory is the major, ongoing source of revenue • Accounting for inventory is basically the same for all firms • As ... recognized for income tax determination • Can have deferred tax assets (expenses recognized for financial purposes before they are recognized for tax purposes) and/or deferred tax liabilities (just the ... of accounts receivable Trang 22Percentage of Credit Sales• An estimated percentage of credit sales losses is multiplied by the total credit sales • An entry is made in the firm’s records increasing

Ngày tải lên: 21/09/2020, 14:23

... five-phase non-sinusoidal machines are considered 3) Method (III): New current references are directly determined from natural frame to obtain the waveform uniformity of healthy phase currents, ... the RMS phase currents are limited Therefore, method (III) has been proposed to obtain higher average torques by using identical phase currents Under the current constraint, these currents with ... mode Therefore, method (III) has been proposed with the aim of improving the average torque to 79% under the constraints on current and voltage Indeed, the uniformity 136 of current waveforms enables

Ngày tải lên: 23/03/2024, 10:33

... POLICY OCCURS WHEN THE FIRMFINANCES ALL OF ITS FIXED ASSETS WITH LONG-TERM CAPITAL, BUT PART OFITS PERMANENT CURRENT ASSETS WITH SHORT-TERM, NONSPONTANEOUS CREDIT.THERE ARE DEGREES OF AGGRESSIVENESS, ... level of required current assets,uncertainty about the exact pattern of seasonal flows might dictate amore prudent policy of maintaining some sort of safety stock of liquidassets financed by ... 60days b Given the limited information, the decision must be based on therule-of-thumb comparisons, such as the following: The company appears to be carrying excess current assets andfinancing extensively

Ngày tải lên: 01/07/2014, 21:28

... Christopher J SkousenCurrent Assets Exercises III Download free books at Trang 2Download free eBooks at bookboon.com2 Larry M Walther & Christopher J Skousen Current Assets Exercises III ... at bookboon.comCurrent Assets Exercises III 9 Problem 2 d) Accounts Receivable Less: Allowance for Uncollectible Accounts e) Solution 2 a) he beginning balance in the Allowance for Uncollectible ... fee, and this amount is recorded on the day of sale Prepare journal entries for the credit card transactions Be sure to include a separate entry for the eventual collection of the EuroExpress

Ngày tải lên: 05/11/2014, 15:34

... bookboon.com Current Assets Exercises IV 7 Problem 1 Worksheet 1 (a) FIFO Beginning inventory $ - Plus: Purchases - Cost of goods available for sale $ - Less: Ending inventory - Cost of goods sold $ - Sales ... of goods available for sale $ - Less: Ending inventory - Cost of goods sold $ - Sales $ - Cost of goods sold - Gross prot $ - Download free eBooks at bookboon.com Current Assets Exercises IV ... Christopher J. Skousen Current Assets Exercises IV Download free books at Download free eBooks at bookboon.com 2 Larry M. Walther & Christopher J. Skousen Current Assets Exercises IV Download

Ngày tải lên: 05/11/2014, 15:35

... ngăn chặn AF tái phát BN HCM Amiodarone, disopyramide kết hợp với thuốc chẹn beta chẹn kênh canxi nondihydropyridine phương pháp điều trị hợp lý (CC: C) Loại bỏ AF qua catheter có lợi cho BN HCM, ... trọng HF không ổn định huyết động (CC: C) (trước Digoxin IIa, amiodarone I) Sử dụng chẹn kênh canxi nondihydropyridine xem xét để làm chậm đáp ứng thất nhanh BN ACS AF HF có ý nghĩa bất ổn huyết động ... xét TS tim lúc nghỉ gắng sức khơng thể kiểm sốt đầy đủ sử dụng ức chế beta (hoặc chẹn kênh canxi nondihydropyridine BN HF cịn bù có EF bảo tồn) digoxin, đơn kết hợp (CC: C) Loại bỏ nút AV xem xét

Ngày tải lên: 22/08/2015, 18:52

... have been done fortemperature uniformity control [4 6] But these studies on temperatureuniformity usually focused on the set-point tracking uniformity from batch to batch, not the uniformity of the ... exists, the UMPC tains the uniformity performance whereas the SMPC does not We formu-late the UMPC such that the weighting parameter tuning is related to theuniformity performance whereas the SMPC ... [20] However, MPC for multi-zone tracking Trang 16is not fully studied Some attempts have been done for temperature formity control [4 6] But these studies on temperature uniformity usuallyfocused

Ngày tải lên: 09/09/2015, 11:24

... the ON state current is 2.2 x 10-5 A and the OFF state current is 4.2 x 10-9 A. The ON/OFF current ratio obtained was ~ 104. At a read voltage of magnitude V, the forward ON state current is 2.2 ... bias. Also, the lower ON state current density for the rectifying memory device in the ON state (sweep in Fig. 5.8(b)), compared to the higher ON state current density for the PCz memory device (sweep ... 5.8(a)), is most probably attributed to the current limitation by the diode (forward sweep in Fig. 5.6). -2 Current Density, J (Acm ) 10 -2 III Forward Bias 10 -4 10 II -6 10 Sweep

Ngày tải lên: 14/09/2015, 08:42

... define the Ricci form of ds2 by Ricds2 := −ddclog λ2 for each local expression ds2 = λ2|dz|2 In some cases, a (1, 1)−form Ω on M is regarded as a current on M by defining Ω(ϕ) :=RM ϕΩ for each ϕ ∈ ... positive constant C such that −Ricds2 ≥ C · Ωds2, where Ωds2 denotes the area form for ds2, namely, Ωds2 := λ2(√ −1/2)dz ∧ d¯z for each local expression ds2 = λ2|dz|2 As is well-known, if the universal ... VAN TRAOuj(6≡ −∞) on M and nonnegative numbers ηj(1 ≤ j ≤ q) satisfying the conditions: (D0) γ := q − 2 −Pq j=1ηj > 0, (D1) eu j ≤ ||f ||η j for j = 1, , q, (D2) for each ξ ∈ f−1(αj) (1 ≤ j

Ngày tải lên: 14/10/2015, 08:16

... controller to measure a second current Therefore, three-phase currentinformation cannot be constructed for that particularcycle FIGURE 15: SAMPLING TIME WINDOW FOR SIMILAR DUTY CYCLES I BUS = ... create a half-bridge topology Therefore, current can flow in both directions to and from the legs The electronic switches can be either power MOSFETs or IGBTs Current MOSFET and IGBT manufacturing ... amount of current flowing through the coils, a shunt resistor is required on each coil A typical three-phase inverter with current measurement on three phases is shown in Figure 2 CURRENT IN

Ngày tải lên: 11/01/2016, 17:06

... form a new catalyst for ethanol oxidation in alkaline solution The highest performance was observed for 10%Pd-2%Tb/C in terms of the highest activity, stability and lowest activation energy for ... catalysts were prepared and tested for EOR in alkaline condition The catalysts displayed good activity for EOR with the most prominent performance obtained for 10%Pd-2%Tb/C Thirdly, mesoporous ... 7-13 TEM images of PdAg/C: (a) before and (b) after 2000 scans; of PdAg/commercial TiO2: (c) before and (d) after 2000 scans; and of PdAg/Nb0.30Ti0.70O2: (e) before and (f) after Trang 16LIST

Ngày tải lên: 20/05/2016, 16:11

... Trang 110RDM31 10RDM36 10RDM41 10RDM45 10RDM46 Non Performing Assets Non Performing Asset means a loan or an account of borrower, which has been classified by ... With effect form March 31, 2004 a non-performing asset (NPA) shell be a respect of a Term Loan, loan or an advance where;  interest and /or installment of principal remain overdue for a period ... all loan assets that are classified as NPAs as per RBI guidelines as on Balance Sheet date Gross NPA reflects the quality of the loans made by banks It consists of all the non standard assets

Ngày tải lên: 29/06/2016, 20:12

... Impairment of non- current assets Revaluation of non- current assets Non- current asset disposals CAPITAL AND REVENUE EXPENDITURE is expenditure which results in the acquisition of noncurrent assets, ... income is the proceeds from the sale of non- trading assets Revenue income is income derived from the following sources (a) The sale of trading assets, such as goods held in inventory (b) The provision ... between: (i) The sale price of the asset (if any) (ii) The carrying value of the asset at the time of sale Ledger accounting entries (i) Disposal of non- current asset account Non- current asset account...

Ngày tải lên: 12/10/2015, 22:56

... person asked him for that first small concession, he should have asked for something in return "If we can that for you, what can you for us?" I trained the top 50 salespeople at a Fortune 50 company ... been working so hard for so long now, let's just give her a break." So you might just get what you ask for and the only way you'll find out is to ask for it In addition, asking for more than you ... out for it anytime you find yourself dealing with two people Chances are you'll see it being used on you, in one form or another For example, you may sell corporate health insurance plans for...

Ngày tải lên: 23/10/2012, 10:25

... Copyright © 2002, Keith Rosen, MCC • www.ProfitBuilders.com Time Management For Sales Professionals Time Management For Sales Professionals Designing Your Path To Extreme Productivity and Creating ... Management For Sales Professionals _ Introduction _ _ Copyright © 2002, Keith Rosen, MCC • www.ProfitBuilders.com Time Management For Sales ... handle adversity, as if they were able to plan for it before it arises Copyright © 2002, Keith Rosen, MCC • www.ProfitBuilders.com Time Management For Sales Professionals Living a healthy, enjoyable...

Ngày tải lên: 22/12/2013, 03:15