A recent issue that is becoming increasingly contentious and providing a hurdle to convergence between GASB and IASB is accounting for Financial Instruments. The financial crisis of 2008 had devastating consequences for the financial markets everywhere. Blame was widely spread and both IASB and GASB considered making changes in the accounting of financial instruments‚ particularly the delayed recognition of credit losses on loans. FASB and IASB began working together‚ but found irreconcilable differences
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throughout the lab. Some of the main errors as seen in question 7 that could have affected the results of the lab were the amount of water transferred with the hot metal‚ the metal cooling off as it was transferred from the calorimeter‚ the calorimeter lost heat to the surroundings as it was stirred because the lid was removed. The amount of water transferred with the hot metal wouldn’t effect the specific heat capacity of the metal. The amount of water wouldn’t change the temperature‚ so the
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AMALGAMATION‚ ABSORPTION & RECONSTRUCTION 1. Method to calculate Purchase Consideration: |Net Asset method |Intansic value method |Net payment method | |Agreed value of |MV of total assets xxx |Amalgamation in nature of: - | |assets taken over xxx |Less: MV of total Liab. xxx |Merger: Amount paid to Equity shareholders|
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Typology of phraseological units in English Difference in terminology (“set-phrases”‚ “idioms” and “word-equivalents” [1]) reflects certain differences in the main criteria used to distinguish types of phraseological units and free word-groups. The term “set phrase” implies that the basic criterion of differentiation is stability of the lexical components and grammatical structure of word-groups. There is a certain divergence of opinion as to the essential features of phraseological units as distinguished
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competitive market‚ while other goods are over-produced due to resources (inputs) being transferred to other industries. P $ P* A Obviously‚ many people would like to buy the product at prices between P* and MC. These trades would be Pareto superior changes. They will not occur under monopoly. Perfect price discrimination would eliminate the deadweight loss of the monopoly because all consumer surplus is transferred to the monopolist; none is lost. The transfer may be viewed as undesirable by society
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protein analogous to Complex III of the mitochondrial electron transport chain) to PSI. Photosystem II uses light energy to oxidize two molecules of water into one molecule of molecular oxygen. The 4 electrons removed from the water molecules are transferred by an electron transport chain to ultimately reduce 2NADP+ to 2NADPH. During the electron transport process a proton gradient is generated across the thylakoid membrane. This proton motive force is then used to drive the synthesis of ATP. This process
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OUTCOME 2: Understand how to receive and transfer telephone calls – 2.1 Describe how to identify callers and their needs Identify callers needs Start with open questions‚ use active listening‚ don’t interrupt the caller. Clarification of actual situation/facts Ask pertinent questions‚ go over what the caller has said and ask if this is right. Find out what user knows already Ask what information was previous given‚ have respect for the callers attitude without adopting it. Transition providing
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CURRENT TECHNIQUES Timed Intercourse (IC) or Cycle Monitoring This is a technique using ultrasound scans‚ blood and urine tests to accurately pin point if and when ovulation is occurring. It will require 2 to 4 visits to the Centre on average‚ over a two week period. All the investigations are bulk-billed. Ovulation Induction (OI) This is a technique using ultrasound scans‚ blood and urine tests to accurately pin point if and when ovulation is occurring. It will require 2 to 4 visits to the Centre
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homes‚ and we use it to generate electricity. Thermal energy is not the same as heat. Heat is energy transferred between substances or systems due to a temperature difference between them. So it is correct to say that a system contains thermal energy‚ but not that it "contains" heat‚ since heat means energy that is transferred from one thing to another. The amount of heat transferred by a substance depends on the speed and number of atoms or molecules in motion. The faster the atoms or molecules
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the five ml of pineapple juice into a test tube. After thoroughly cleaning the mortar‚ we then crushed canned pineapple in the mortar until we had five ml of pineapple juice. We transferred the five ml canned pineapple with a pipette into a second test tube. After labeling the test tubes canned and fresh we transferred ten ml of liquid gelatin with a pipette into each of the test tubes. We quickly covered the test tubes‚ mixed the compounds and placed them in an ice bath at approximately 2.42
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