3. Before FIN 46 (R) became effective‚ the SPEs/conduits for securitization are rarely consolidated by their sponsors or transferors based on the consolidation rule of ARB 51. Answer the following: (a) Discuss the consolidation guidance under ARB 51. Under ARB 51‚ consolidated financial statements are usually necessary for a fair presentation when one of the companies in the group directly or indirectly has a controlling interest in the other companies. ARB 51 stated consolidation guidance as “usual
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Multiple Sclerosis is often known as the “great crippler of young adults.” It causes various forms of sensory and motor skill problems as the disease progresses. MS affects a wide variety of people in any age group. MS is a long-term condition. Relapses are common and can last for up to 24 hours and several factors have been identified. There is no known cause for Multiple Sclerosis‚ but that does not stop scientist from trying to figure one out. Multiple Sclerosis is a “chronic inflammatory‚ demyelinating
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Tevin Mccaskill Eng-114 D1 Mrs. Lofton Severe Drought 10 Oct 2012 In “Severe Drought Seen as Driving Cost of Food Up” (The New York Times‚ 25 July 2012)‚ Annie Lowrey and Ron Nixon explain that due to the drought which is caused by the amount of heat the U.S. experienced this year; the prices of food will increase based on the lack of crops being produced. The drought will cause an increase in groceries because the heat causes the production of crops to falter‚ leaving farmers with no way
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Gaudium et Spes is probably the most controversial of the Vatican II documents‚ with the exception of Dignitus Human. It is considered as a pastoral constitution; it comments on the ever-changing cultural scene. According to Fr Robert‚ proponents consider Gaudium et Spes as the canon within the canon‚ however‚ he disagrees with this view because he ppppoint out that Gaudium et Spes should be read in the light of Lumen Getum. Fr Robert also pointed that for tractors Gaudium et Spes is the source of
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hope of providing a better future for me. I have a disability called cerebral palsy‚ which affects my muscle coordination and reflexes. From my experiences thus far‚ I learned that there are more encouragement and opportunities for disabled individuals in the United States compared to Indonesia. For example‚ the middle and high school system in the United States has the 504 plan for disabled students. Every college and universities have a disability department to provide accommodations as well. Because
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became increasingly more accountable for improving the achievement of all students‚ including those with disabilities. NCLB put more emphasis on standardized testing‚ which congruently put more stress on teachers because their contracts were threatened if student achievement dropped. In the state of Arizona‚ Arizona’s Instrument to Measure Standards‚ or AIMS‚ is a norm-referenced/standardized test administered to students in grades 3 through 12. It is also aligned to the Arizona Academic Content
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Orale d’anglais spé : I am going talk about the : First of all I would like to give a definition of this notion: Locations and forms of power: (also called Places and forms of power or Seats and forms of power) In order to begin my presentation about form and location of power‚ it will be necessary for me to define what power means. In the dictionary‚ power refers to the ability to control others‚ events‚ or ressources‚ the ability to make things happen despite obstacles‚ resistance‚ or opposition
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English I Pre-AP 24 August 2014 Multiple Intelligences Essay “I believe that the brain has evolved over millions of years to be responsive to different kinds of content in the world. Language content‚ musical content‚ spatial content‚ numerical content‚ etc.” (Dr. Howard Gardner‚ Brainy Quote). You are intelligent‚ believe it. You are unique‚ embrace it. According to Dr. Howard Gardner a psychologist and a researcher at Harvard University‚ there are eight multiple intelligences and everyone can
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Educating Special Students: Learning Disabilities and Communication Disorders Kimberly A Pittman GCU: SPE-226 November 29‚ 2013 Learning Disabilities and Communication Disorders Chart Disorder Definition Causes Characteristics Teaching Strategies Placement Options Writing Disabilities Dysgraphia A learning disability that effects writing that may involve visual-spatial and language processing difficulties (types‚ n.d.) Scientists have found that learning disabilities are related to areas of
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Katie Stevens 06/21/2013 Eng 110 1B 60 Definition essay Disability Every day people walk down streets passing millions of people and most likely barely notice anything about them. Some may look exactly like us but others may look the same and have issues we can not see. Some people have disabilities‚ a physical or mental condition that limits a person’s movements‚ senses‚ or activities.
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