specified in Accounting Research Bulletin No. 43 (ARB No. 43). The Statement of Financial Accounting Standards (SFAS) No. 34 is the statement‚ which deals with capitalization of interest as part of the cost of the asset. The SFAS No. 144 addresses the reporting and accounting for the impairment of the disposal of long-lived assets. New rules for the accounting for goodwill have been addressed in SFAS No. 142. To be able to complete the analysis of the work papers of my clients’‚ certain information must
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interpretations up to the user of the information. The IASB has three equivalents to FASB pronouncements; segment reporting‚ discontinued operations‚ and valuation of intangible assets. IFRS No. 8 and SFAS No. 131 both require that companies disclose the total liabilities for their reportable segments. SFAS No. 144 and IFRS No. 5 refer to discontinued operations. For both standards discontinued operations is defined as being “a component of an entity
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When participating in a defined benefit pension plan‚ an employer promises to pay their employees a specific benefit for life beginning at retirement. The benefit is calculated in advance using a formula based on age‚ earnings‚ and years of service. In the United States‚ the maximum retirement benefit permitted in 2009 under a defined benefit plan is $195‚000. Defined benefit pension plans currently do not have contribution limits. The liability of the pension lies with the employer who is responsible
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tersebut‚ kaki dapat bergerak dari kecepatan rendah (jalan pelan) sampai kecepatan yang tinggi (lari)‚ dapat bergerak naik turun tangga‚ serta gerakan melompat. Beban yang diterima oleh kaki saat melakukan gerakan perpndahan ditunjukkan pada Tabel 2.1. Tabel 2.1. Gaya maksimal yang bekerja saat orang melakukan gerakan melangkah (dikalikan dengan massa tubuh) Ketika melakukan gerakan berjalan‚ satu kaki selalu bersentuhan dengan tanah sedangkan yang lain pada posisi berayun‚ disinilah kondisi satu
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that the FASB had‚ then the FASB standards would be used by the government entities. Under the rules of the FASB‚ SFAS No. 87 Employers Accounting for Pension must be followed by the financial entity. This is to establish measurement and display standards related to pensions. GASB No. 4 was issued by GASB‚ shortly after SFAS No. 87‚ which concludes that the standards established by SFAS No. 87 do not have to be followed by government entities. The GASB and the FASB both have the authority to create
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from the article. The treatment rationale was specified in the beginning of the article I chose to critique. The rationale stated that the study was concerned with “whether Semantic Feature Analysis (SFA) can be modified and still produce naming improvements in aphasia.” The study looked at whether SFA could be modified and only focus on three categories (rather than the commonly used six)‚ and continue to see success in the area of naming in individuals with aphasia. Semantic Feature Analysis has
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impact on the firm (p. 369). The most frequently encountered contingencies are pending lawsuits‚ income tax disputes‚ notes receivable discounted‚ and accommodation endorsements. The FASB reviewed the nature of contingencies in SFAS No. 5‚ “Accounting for Contingencies.” In SFAS No. 5‚ there are two types of contingencies that are defined: gain contingencies and loss contingencies. According to Schroeder‚ Clark‚ & Cathey (2011)‚ with respect to gain contingencies‚ the Board held that they should
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1 The Fairness of Fair Value: SFAS 157‚ Irving Fisher and GECON Paulo Roberto B. Lustosa Professor ‚ University of Brasilia Abstract Fair value measurement is increasingly spreading in accounting standards. In February/2010‚ it was present in 61 FASB pronouncements. Such diffusion led to the issuance of SFAS 157 Fair Value Measurements‚ in which many prior definitions and measurement requirements‚ presented in other pronouncements‚ were replaced by a single standard on this subject. But the expansion
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0.8% of n-3 fatty acids (Table 17). There was a significant (P<0.05) difference in the USFA/ SFA ratio between dietary cake by-product with ratio cake added and control as shown in Table (17). This result was not surprising since‚ addition of cake with different ratio ‚ changes in the USFA/ SFA ratio occur due to the decrease in total unsaturated than control dietary group. A marked decrease in USFA/ SFA ratio was found all groups of dietary cakes than control diet‚ which was consistent with the
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Vijf Krachtenmodel van Porter Kracht van de afnemer De collectie van de outletwinkels van Ralph Lauren is afkomstig van de normale volprijs winkels en uit de fabriek (Polo Ralph Lauren Corp. Annual Report‚ 2009). De overproductie wordt doorgestuurd naar de outletwinkels‚ waardoor zij in staat zijn te bestaan. Dit betekent dat de klanten geen inspraak hebben op de aanwezige collectie in de outletwinkels. Ook heeft de klant geen inspraak op de prijs. Ralph Lauren heeft als streven het leveren van
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