accounting for leases has been under scrutiny recently‚ depicted by the statement‚ “Accounting for leases under NZ IAS 17 is arbitrary and obscures economic reality”. The following issues will be further examined in the following discussion; whether the current standard faithfully reflects lease arrangements and whether it is or is not consistent with the New Zealand framework. Where the statement claims ‘NZ IAS is arbitrary’‚ the issue it raises is whether the standard faithfully reflects lease arrangements
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Executive Summary The emergence of the leasing companies‚ since inception successfully created public awareness about lease financing and definitely made significant progress with the objective of assisting the development of productive enterprises. In this study‚ we tried to highlight operational and financial aspects and overall status of leasing Company in Bangladesh‚ and to have an insight about the role of leasing company in Bangladesh. Leasing in Bangladesh‚ like in many of its peer countries
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Types of Leases Capital Lease : Long-term‚ non-cancellable lease contracts are known as financial leases. The essential point of financial lease agreement is that it contains a condition whereby the lessor agrees to transfer the title for the asset at the end of the lease period at a nominal cost. At lease it must give an option to the lessee to purchase the asset he has used at the expiry of the lease. Under this lease the lessor recovers 90% of the fair value of the asset as lease rentals and
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question is HIFU. HIFU stands for high-intensity focused ultrasound. According to wikipedia‚ HIFU is “similar to using a magnifying glass to focus sunlight. Focused ultrasound uses an acoustic lens to concentrate multiple intersecting beams of ultrasound on a target. Each individual beam passes through tissue with little effect but at the focal point where the beams converge‚ the energy can have useful thermal or mechanical effects.”
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Contract-Lease Assignment This Residential Lease Agreement (hereinafter “Lease”) is entered into this the 10-01-11‚ by and between the Lessor: George Murphy‚ (hereinafter referred to as “Landlord”)‚ and the Lessee(s): Benjamin Potter for the Potter Corporation. All Lessees (hereinafter referred to collectively as “Tenant”)‚ are jointly‚ severally and individually bound by‚ and liable under‚ the terms and conditions of this Lease. 1. GRANT OF LEASE: Landlord does hereby lease unto Tenant
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be when I grew up. After weeks and weeks of research I finally found something that I found interesting‚ and worth doing for a living. My goal is to become an ultrasound technician. An ultrasound technician conducts sonograms to help physicians diagnose and screen medical conditions. Now‚ when most people say they want to be an ultrasound technician they automatically think they’re going to be giving sonograms of unborn babies; but in reality sonographers take sonograms of all your body’s organs
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little girl I always dreamed about working in the medical field now that I am older and ready to start the path to my career I have chose on becoming a Ultrasound Technologist for various reason. To begin with what gave me the extra push on deciding this particular career path as a Ultrasound Technologist was attending my mothers pregnancy ultrasound appointments and the excitement we would receive when the sonographer would demonstrate to us on the screen my little brothers face‚ arms and legs. It’s
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ACC/541 subject: lease structure recommendation date: February 4‚ 2013 Research into an appropriate lease structure for acquiring 20 additional truck trailers‚ indicate that the category for an equipment lease depends on the criteria met in paragraph seven and eight of the Statement of Financial Accounting Standards (SFAS) number 13. According to the Financial Accounting Standards Board (FASB)‚ the options available to the client are to get an operating lease‚ or a capital lease‚ such as a direct
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A lease is a contractual agreement between two parties the lessor and the lessee. The lessor owns the property and agrees to let the lessee use the property for a period of time for periodic payments. Between the two parties there can be two different types of lease agreements. The first is called an operating lease. With an operating lease‚ the lessee merely uses the asset of the lessor for a period of time while paying a periodic fee (ex. Monthly rent). In an operating lease there is no transfer
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Ultrasound imaging should be performed professionally and only when clinically pointed out to decrease fetal contact risk using the keeping acoustic output levels As Low As Reasonably Achievable (ALARA) principle. Ultrasonography consist of the use of sound waves and is not a form of ionizing radiation. There have been no news of recognized conflicting fetal effects for diagnostic ultrasonography measures‚ as well as duplex Doppler imaging. The U.S. Food and Drug Administration limits the spatial-peak
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