Introduction Accounting for leases is regulated by the Financial Accounting Standards Board (FASB) in United States .Standards for accounting leases have been effective since 1977 (Accounting Standard Board‚ 2004). The primary standard for lease accounting is Statement of Financial Accounting Standards No. 13 (FAS 13). According to FASB (1976)‚ a lease is an agreement conveying the right to use property‚ plant‚ and equipment (PPE) usually for a stated period of time. Examples of assets that can
Premium Lease Finance lease Leasing
causes a seizure that could either be practically benign or life-threatening (1). In order to be diagnosed with epilepsy‚ one must have at least two seizures in their lifetime. Seizures are put into two main categories‚ focal and generalized (4). The two main types of focal seizures are Simple-partial and Complex-partial. Simple-partial episodes are characterized by an alteration in senses that typically results in involuntary body movements without a loss of consciousness. Complex-partial seizures often
Premium Epilepsy Seizure
There are four main types of dreams—daydreams‚ normal dreams‚ false awakenings and lucid dreams. 1) Scientific studies reveal that most people daydream for a 70-120 minutes per day. During this time‚ you are only semi-awake - not asleep‚ but not fully checked-in with reality‚ either. It starts with a compelling thought‚ memory‚ or fantasy about the future‚ and your imagination runs away. The longer you daydream‚ the deeper you become immersed in your private fantasy land. In daydreams‚ the right
Free Dreaming Dream Hallucination
The 4 different types of Microbes Organisms that cause disease are known as pathogens. The 4 different types of microbes than can cause disease are; Bacteria Bacteria‚ also known as Bacterium in the singular term‚ are a prokaryote. Prokaryotes are simple ‚ single celled organisms. Bacteria get their nutrients from the environments in which they live‚ in some cases‚ that is the human body. http://kidshealth.org/kid/talk/qa/germs.html They are larger than viruses‚ but smaller than human body
Premium Bacteria Eukaryote DNA
Principles of Management 1. Discuss which of the four historic types of approaches to management is best suited to explain management. In your answer‚ please pay special attentions as to which extent each is dealing with the tasks managers have to carry out in all of the four management functions. Student Number: 20028996 Four Historic Approaches to Management 2 The meanwhile increased spread of nearly innumerable different approaches to management‚ also known as the „management
Premium Management
Serial Bond Debt Service Fund Journal Entries and Financial Statements. As of December 31‚ 2010‚ New Town had $9‚500‚000 in 4.5 percent serial bonds outstanding. Cash of $509‚000 is the debt service fund’s only asset as of December 31‚ 2010‚ and there are no liabilities. The serial bonds pay interest semiannually on January 1 and July 1‚ with $500‚000 in bonds being retired on each interest payment date. Resources for payment of interest are transferred from the General Fund and the debt service
Premium Bond Balance sheet Finance
UGANDA’S TAX SYSTEM. INTRODUCTION Taxation refers to a system used by the government through levying assessment to obtain money from people‚ industries and organizations. It is not relatively permanent but also compulsory and does not guarantee a direct relationship between the amount contributed by a citizen and the extent of the government services provided to him or her. Taxation is the only practical means of raising the revenue used to finance government spending on the goods and services
Free Tax Taxation
Fair value or false accounting 1. How are assets and liabilities measured under IAS 39? Answer: According to IAS 39‚ Financial Instruments: Recognition and Measurement‚ financial instrument are to be stated at their ‘fair value’- defined as ‘the amount for which an asset could be exchanged‚ or a liability settled‚ between knowledgeable‚ willing parties in an arm’s length transaction’. ‘If the market for a financial instrument is not active‚ an entity establishes a fair value
Premium Balance sheet Generally Accepted Accounting Principles Investment
Chapter One The Accounting Equation and Double-entry Bookkeeping I. Learning objectives After completing this session‚ students should be able to (1) Define assets‚ liabilities‚ owner’s equity‚ revenue and expenses; (2) Understand the functions of the fundamental accounting equation; (3) Record business transactions and illustrate their effects on the fundamental accounting equation; (4) Understand the accounts payable‚ accounts receivable‚ prepaid insurance‚ and drawing accounts;
Premium Balance sheet Double-entry bookkeeping system Generally Accepted Accounting Principles
Why are they called Popular Sanguine‚ Perfect Melancholy‚ Powerful Choleric and Peaceful Phlegmatic? Popular Sanguine The Popular Sanguine types are lively‚ sunny‚ outgoing personalities‚ who always attract the people around them with their fun-loving temperament. They are humorous‚ fascinating and outspoken and they can turn even a trivial story into a hilarious event. Perfect Melancholy The Perfect Melancholy is an opposite of the fun-loving Popular Sanguine and because “the opposites
Premium Psychology Interpersonal relationship Personality psychology