if the item of property plant and equipment is included in a cash generating unit details of the impairment loss shall be provided in accordance with section 2 of note 7
ACCOUNTING FOR PROPERTY, PLANT, AND EQUIPMENT ppt
... timber), and the outer-continental shelf resources The materials excluded from the definition of land will be addressed in a separate accounting and reporting standard related to them 68 Land and land ... Examples of land not associated with other items of general PP&E include land used as forests and parks and land used for wildlife and grazing General PP&E may be built on existing Federal lands In ... [SEE NOTE 29 ] shall be included in general PP&E In some instance, general PP&E may be built on existing Federal lands In this case, the land cost would often not be identifiable In these instances,...
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Federal Accounting Standards Advisory Board (FASAB): ACCOUNTING FOR PROPERTY, PLANT, AND EQUIPMENT docx
... general applicability of this standard and all other Federal financial accounting standards please refer to Statement of Federal Financial Accounting Concepts No 2, Entity and Display MATERIALITY ... existing Federal lands In this case, the land cost would often not be identifiable In these instances, general PP&E shall include only land and land rights with an identifiable cost that was ... surrendered and the cost of the PP&E acquired shall be recognized as a gain or loss In the event that cash consideration is included in the exchange, the cost of general PP&E acquired shall be increased...
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slide property, plant and equipment ias 16
... products In the parent’s consolidated financial statements the building is classified as an item of property, plant and equipment The consolidated financial statements present the parent and its ... building is occupied by the entity’s administrative staff The purchase price is split between the land use right and the building on the basis of the relative fair values of the two assets The land ... On January 20 X1 an entity acquired an item of machinery for CU500,000.Management estimated the useful life of the machine as 20 years and its residual value as nil Furthermore, management believed...
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INTERNATIONAL STANDARD ON AUDITING 200 OVERALL OBJECTIVES OF THE INDEPENDENT AUDITOR AND THE CONDUCT OF AN AUDIT IN ACCORDANCE WITH INTERNATIONAL STANDARDS ON AUDITING doc
... paragraph 18 ISA 23 0, paragraph ISA 315, “Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment,” paragraph 87 ISA 20 0 AUDITING A2 7 ... requirements of this ISA and all other ISAs relevant to the audit ISA 20 0 78 OVERALL OBJECTIVES OF THE INDEPENDENT AUDITOR AND THE CONDUCT OF AN AUDIT IN ACCORDANCE WITH INTERNATIONAL STANDARDS ON AUDITING ... INDEPENDENT AUDITOR AND THE CONDUCT OF AN AUDIT IN ACCORDANCE WITH INTERNATIONAL STANDARDS ON AUDITING • Have a basis for the identification and assessment of risks of material misstatement at the financial...
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Báo cáo hóa học: " EQ-5D visual analog scale and utility index values in individuals with diabetes and at risk for diabetes: Findings from the Study to Help Improve Early evaluation and management of risk factors Leading to Diabetes (SHIELD)" potx
... individuals also contributed to the work reported in this manuscript: Richard Chapman (analysis and manuscript drafting) of ValueMedics Research; and Tina Fanning (data collection and analysis) of ... Early evaluation and management of risk factors Leading to Diabetes (SHIELD) This investigation will ascertain whether the burden of having risk factors for diabetes impacts HRQoL in a similar ... T: A comparison of the health-related quality of life in patients with diabetic foot ulcers, with a diabetes group and a nondiabetes group from the general population Qual Life Res 20 07, 26 : 179 -189...
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báo cáo hóa học:" Psychometric validation of the Dutch translation of the quality of life in reflux and dyspepsia (QOLRAD) questionnaire in patients with gastroesophageal reflux disease" ppt
... editorial assistance on behalf of AstraZeneca The study was funded by AstraZeneca, the Netherlands Author details Department of Gastroenterology, Maasland Hospital, Sittard, the Netherlands 2Department ... the statistical analysis All authors read and approved the final manuscript Competing interests Jonas Carlsson is an employee of AstraZeneca R&D Mölndal Katarina Halling was employed by AstraZeneca ... by the standard deviation at baseline The standardized response mean preserves the relation to a statistical test, and is calculated by dividing the mean change by the standard deviation of the...
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Báo cáo hóa học: " Our vision for this new SpringerOpen Access journal, Psychology of Well-Being: Research, Theory and Practice, is to promote a distinctly eclectic approach to investigating well-being. When the prospect of " pdf
... individuals across the lifespan and across the globe This is an inter-disciplinary task The scientific research community is considerably more accepting of well-being studies today than it was ... has been instrumental in understanding the factors that are associated with well-being For example, we now have considerable insight into the role of personality and sociodemographic factors in ... have begun to uncover neurobiological markers of well-being The accomplishments to date have been substantial and there is promise of ongoing and even more innovative progress with the high calibre...
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Báo cáo y học: " Reproducibility of the airway response to an exercise protocol standardized for intensity, duration, and inspired air conditions, in subjects with symptoms suggestive of asthma" pdf
... to a bronchodilator with ≥ 12% and 20 0 ml increase in FEV1 above baseline The characteristics of the 95 children and 27 8 adults are summarised in Table The mean NAEPPII asthma score was 1 .22 (SD ... Medical Group, CA; Ricardo Tan, California Allergy and Asthma, Palmdale, CA; Steven Weinstein, Allergy and Asthma Specialists, Medical Group and Research Center, CA; Robert Ziering, Allergy and ... acted as a paid consultant to Pharmaxis SN is the statistician employed by CompleWare and carried out the statistical analysis JW is the President of, and is a shareholder in, CompleWare Corporation...
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Báo cáo y học: "Evaluation of the sensitization rates and identification of IgE-binding components in wild and genetically modified potatoes in patients with allergic disorders" ppt
... reactivity was expressed as the ratio of the wheal size induced by the allergen and that induced by histamine (A/ H) The data were recorded in accordance with the recommendations of the Standardization ... (5 of and of 8, respectively) having a 4+ reaction, and 50 and 60% (2 of and of 2, respectively) with a 5+ reaction, and 50% (0 and of 2, respectively) with a 6+ reaction (Table 2, Fig 1) ELISA ... Standardization Committee of the Northern Society of Allergology [ 12] An A/ H of 0.1–1 and an erythema diameter of 21 mm was assigned...
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The right of Matthew Harrison to be identified as the author of this work has been asserted in accordance with the Copyright, Designs and Patents Act 1988 No part of this publication may be reproduced in any material form (including photocopying or stori
... báo khoảng cách 17 Đèn báo nhấn chân côn 18 Đèn báo nhấn chân phanh 19 Đèn báo kh a vô-lăng 20 Đèn báo bật đèn pha 21 Đèn báo áp suất lốp mức thấp 22 Đèn báo thông tin đèn xi-nhan 23 Đèn báo lỗi ... thông tin 11 Đèn báo sấy nóng bugi/dầu diesel 12 Đèn cảnh báo trời sương giá 13 Đèn báo bật công tắc kh a điện 14 Đèn báo ch a kh a không nằm ổ 15 Đèn cảnh báo kh a bấm điều khiển từ xa hết pin 16 ... Đèn báo lỗi đèn ngoại thất 24 Đèn cảnh báo đèn phanh 25 Đèn cảnh báo lọc hạt diesel 26 Đèn báo lỗi móc kéo 27 Đèn cảnh báo lỗi hệ thống treo 28 Đèn cảnh báo chuyển đường 29 Đèn cảnh báo lỗi chuyển...
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The right of Matthew Harrison to be identified as the author of this work has been asserted in accordance with the Copyright, Designs and Patents Act 1988 No part of this publication may be reproduced in any material form (including photocopying or stori
... least far/farther(further) /the farthest (the furthest) Double comparison(So sánh kép) + Same adj: Short adj:S + V + adj + er + and + adj + er Long adj:S + V + more and more + adj Vd: The weather ... so/as + adj/adv + N/Pronoun Vd +She is as stupid as I/me +This boy is as tall as that one (Không lặp lại từ dùng chủ ngữ) Population ofHo Chi Minh city isn't as much as thatof Bangkok Comparative(So ... make a decision, make love… To have dinner, have a party, have a holiday… To some work, a job, homework,… III Cách sử dụng in on at thời gian At: mốc thời gian cụ thể Vd: At 6:00am, at noon, at...
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Effectiveness of PRECEDE model for health education on changes and level of control of HbA1c, blood pressure, lipids, and body mass index in patients with type 2 diabetes mellitus docx
... to the analysis and interpretation CMM participated in the design and coordinated the research group ECSP, BRS helped in the statistical analysis and drafted the manuscript All authors read and ... required was 596 patients (29 8 in each arm) Statistical analysis First, a descriptive analysis was carried out for each variable included in this study, involving the mean and SD for the quantitative ... A member of the clinical assistance team at each PCC was appointed as liaison officer between the PCC and the technical group The study was approved by the ethics committee of the Hospital Ramón...
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báo cáo hóa học: " Improvement of quality of life, anxiety and depression after surgery in patients with stress urinary incontinence: Results of a longitudinal short-term follow-up" docx
... detail in advance because of their UI and that they were afraid of physical activities, because of the association between involuntary loss of urine and physical strain The outcome of these limitations ... social well-being may be because, as Swithinbank et al [6] and Berglund et al [7] have suggested, incontinence is a taboo subject and incontinent women have difficulty talking about it, especially ... such as after pelvic operations Because of this dislocation of bladder and bladder neck the increasing abdominal pressure cannot be transmitted to the urethra and it therefore bears on the bladder...
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báo cáo hóa học: " Increased levels of HMGB1 and pro-inflammatory cytokines in children with febrile seizures" pot
... levels in patients with cerebral and myocardial ischemia Shock (Augusta, Ga) 20 06, 25 : 571 - 574 25 Ueno H, Matsuda T, Hashimoto S, Amaya F, Kitamura Y, Tanaka M, Kobayashi A, Maruyama I, Yamada S, Hasegawa ... helped with drafting and preparing the manuscript for publication All authors have read and approved the final version of the manuscript Page of Competing interests The authors declare that they have ... further exacerbate epilepsy, and may cause subsequent intractable epilepsy If so, there may be a potential role for anti-inflammatory therapy targeting cytokines and HMGB1 as a novel therapeutic...
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báo cáo hóa học: " Assessment of psychosocial functioning and its risk factors in children with pectus excavatum" ppt
... Figure Haller Index The Haller Index (HI) is defined as the ratio of the maximum internal transverse diameter of the chest (A) and the minimum anteroposterior diameter at the same level (B) 72 ( 21.4) ... found that the experience of being teased and the fear of being teased can result in anxiety, emotional distress, and difficulties with social integration [14,35,36] In this study, teasing was associated ... and interpretation of the statistical analysis, and drafted the manuscript YWL contributed to the study design, drafted the paper and revised of the manuscript YSC conducted the statistical analysis,...
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báo cáo hóa học:" Health-related quality of life and self-related health in patients with type 2 diabetes: Effects of group-based rehabilitation versus individual counselling" pot
... screening, randomization and examination of the patients, and performed part of the statistical analysis All authors read, commented, and approved the final version of the manuscript 22 Competing interests ... not participating in the study created a randomisation list The investigator randomised and stratified the patients at the baseline visit using consecutively numbered sealed envelopes marked with ... functioning in type diabetes patients in a broad, comprehensive manner [24 ,25 ] If patients skipped a question in the questionnaires the missing value was calculated as an average of rest of the values...
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Báo cáo khoa học: "Prophylactic effect of plaster and cataplasm contained ketoprofen in rats with adjuvant arthritis" pot
... metatarsals D Cataplasm-treated rat; showing periarticular soft tissue swelling, erosion and osteoporosis of the tarsals and metatarsals, and periosteal reaction of the metatarsals The tarsals ... and distal regions of femur and tibia are com- Prophylactic effect of plaster and cataplasm contained ketoprofen in rats with adjuvant arthritis 69 Fig Radiographs of the hind limbs of rats with ... reflect the differences in the change of the arthritis process in the trabecular and cortical bones Femur and tibia are composed of trabecular and cortical bones, whereas the vertebrae are mainly...
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Báo cáo y học: "Fragmentation of decorin, biglycan, lumican and keratocan is elevated in degenerate human meniscus, knee and hip articular cartilages compared with age-matched macroscopically normal and control tissues" pptx
... demonstrated that recombinant aggrecanase-1 and aggrecanase -2 generated a major 27 kDa carboxy-terminal biglycan fragment in vitro, with cleavage being within the fifth leucine-rich domain We also ... uniquely associated with articular cartilage and could be useful for tissue discrimination In the case of biglycan and lumican in particular, despite an increase in fibrillated and OA articular cartilage, ... identified an approximately 27 kDa biglycan fragment in extracts of degenerate meniscus, knee and hip articular articular cartilage, consistent with ADAMTS (a disintegrin and metalloprotease domain...
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Báo cáo y học: "The relationship between inflammation and new bone formation in patients with ankylosing spondylitis" docx
... Arthritis Research & Therapy Vol 10 No Baraliakos et al out evidence of inflammation at BL These findings suggest both a link and some dissociation of inflammation and radiographic damage There is ... 52: 5 82- 591 Visvanathan S, Wagner C, Marini JC, Baker D, Gathany T, Han J, Heijde D van der, Braun J: Inflammatory biomarkers, disease activity, and spinal disease measures in patients with ankylosing ... primary outcome was based on the analysis of VEs because the patterns of spinal inflammation and the development of syndesmophytes are likely to differ in and between individuals It was no surprise,...
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Báo cáo y học: "Perceived discrimination is associated with severity of positive and depression/anxiety symptoms in immigrants with psychosis: a cross-sectional study" pot
... FGIs and SGIs from Africa and Asia are more visible and must adapt to greater cultural barriers [ 47] In fact, we found that perceived discrimination was a mediator for the influence of African ... ±8.9 42. 17 ±10 .2 47. 46 ± 9 .7 16 (84 .2) 25 (59.5) >A (29 .2) (36.8) -2. 2 27 * F2/ 82 15 (35 .7) (20 .8) c2 (df = 1) Categorical variables N (%) Male 32 (54 .2) 18 (58.1) Married/co-inhabitant 24 (40 .7) ... 11 :77 http://www.biomedcentral.com/1 471 -24 4X/11 /77 Page of Table Comparison of demographic and clinical characteristics between immigrant generations and geographical origins Continious variables...
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Tìm thêm: xác định các mục tiêu của chương trình khảo sát các chuẩn giảng dạy tiếng nhật từ góc độ lí thuyết và thực tiễn khảo sát chương trình đào tạo gắn với các giáo trình cụ thể xác định thời lượng học về mặt lí thuyết và thực tế điều tra đối với đối tượng giảng viên và đối tượng quản lí khảo sát thực tế giảng dạy tiếng nhật không chuyên ngữ tại việt nam khảo sát các chương trình đào tạo theo những bộ giáo trình tiêu biểu nội dung cụ thể cho từng kĩ năng ở từng cấp độ xác định mức độ đáp ứng về văn hoá và chuyên môn trong ct phát huy những thành tựu công nghệ mới nhất được áp dụng vào công tác dạy và học ngoại ngữ mở máy động cơ lồng sóc mở máy động cơ rôto dây quấn các đặc tính của động cơ điện không đồng bộ hệ số công suất cosp fi p2 đặc tuyến hiệu suất h fi p2 đặc tuyến tốc độ rôto n fi p2 đặc tuyến dòng điện stato i1 fi p2 sự cần thiết phải đầu tư xây dựng nhà máy chỉ tiêu chất lượng theo chất lượng phẩm chất sản phẩm khô từ gạo của bộ y tế năm 2008 chỉ tiêu chất lượng 9 tr 25