History of Indian Patent System | | 1856 | THE ACT VI OF 1856 ON PROTECTION OF INVENTIONS BASED ON THE BRITISH PATENT LAW OF 1852. CERTAIN EXCLUSIVE PRIVILEGES GRANTED TO INVENTORS OF NEW MANUFACTURERS FOR A PERIOD OF 14 YEARS. | 1859 | THE ACT MODIFIED AS ACT XV; PATENT MONOPOLIES CALLED EXCLUSIVE PRIVILEGES (MAKING. SELLING AND USING INVENTIONS IN INDIA AND AUTHORIZING OTHERS TO DO SO FOR 14 YEARS FROM DATE OF FILING SPECIFICATION). | 1872 | THE PATENTS & DESIGNS PROTECTION ACT. |
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Impairment of Notes Receivables US GAAP requires entities to assess whether financial assets are impaired and recognize the impairment. If a note receivable is impaired‚ the loss is measured by the creditor as the difference between the investment in the loan (usually the principal plus accrued interest) and the expected future cash flows discounted at the loan’s historical effective interest rate. US GAAP recognizes the uncollectible amount through an allowance account. Unlike IFRS‚ US GAAP prohibits
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society that has discovered large money in mass litigation. This rise in greedy and manipulative lawyers has provided Americans with a skewed financial interest in the American courtroom and has hindered the justice system as a whole. Congress must reexamine tort reform to provide Americans with a trustworthy and secure justice system from frivolous lawsuits. As American citizens we do it everyday: we see something wrong and form ideas of suing. Whether our intentions are resolute or passive‚
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companies expense content creation costs as incurred. Demand’s unorthodox approach to accounting for writer expenses as acquiring and amortizing intangible assets spreads Demand Media’s expenses over time and reduces its current losses on its income statement. Thus‚ Demand Media’s accounting could be considered misleading to investors of the IPO. 2. Is the company’s capitalization accounting policy justified? If yes‚ why yes? If not‚ why not? We do not believe Demand Media’s capitalization accounting
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Ida’s Impairment Ida Inc. (Ida) is a manufacturing company with operations in the United States and Spain. As a U.S. subsidiary of a U.K. entity‚ Ida prepares its financial statements in accordance with (1) U.S. GAAP for reporting to its U.S.-based lender and (2) IFRSs in reporting to its parent. U.S. Operations In addition to other assets‚ Ida owns and operates a commercial building in the United States that is carried at its cost less any accumulated depreciation and any accumulated impairment losses
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Graduate School Theses and Dissertations Graduate School 6-1-2008 Detecting financial statement fraud: Three essays on fraud predictors‚ multi-classifier combination and fraud detection using data mining Johan L. Perols University of South Florida Follow this and additional works at: http://scholarcommons.usf.edu/etd Part of the American Studies Commons Scholar Commons Citation Perols‚ Johan L.‚ "Detecting financial statement fraud: Three essays on fraud predictors‚ multi-classifier combination and
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and the Financial Statement When faced with a lawsuit you have to know whether or not to consider contingencies. According to Schroeder‚ Clark‚ and Cathey (2005) a contingency is a future event that could possibly have an impact on the firm. There are four different ways a contingency should come to view and they are income tax disputes‚ notes receivable discounted‚ accommodation endorsements‚ and what this company is dealing with a pending lawsuit. When a gain is possible‚ the financial statement
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[pic] [pic] Assignment On “A Business Analysis of Square Pharmaceutical Ltd.” Course Title: Financial Statement Analysis Course code: ACT-513 Assignment on “Business Analysis of” (Square Pharmaceutical Ltd) Submitted to: Mr. Mohammed Sakhawat Hossain Assistant Professor Faculty of Business and Economics Daffodil International University Submitted by: Mujahed Hossin 113-14-588 Mortazur Rahman 113--14-587
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Introduction‚ Review of Accounting Process & Financial Statements Part I • Generally Accepted Accounting Principles (US GAAP) Generally Accepted Accounting Principles or U.S. GAAP refer to the standard framework of guidelines for financial accounting used in any given jurisdiction; generally know as Accounting Standards. GAAP includes the standards‚ conventions‚ and rules accountants follow in recording and summarizing‚ and in the preparation of financial statements (Wikipedia‚ n.d.). Although quite
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the technology is not that easy because as much as it is easy to print the plastic gun‚ you cannot do the same with the ammunition that will be used in the gun. 3D plastic guns are a big threat both to a country’s security and the implementation of patent rights. The security will be affected much in countries where acquiring a gun is not easy like England‚ hence people will take the advantage and print their own guns to use them however they please. The congress man‚ Rep Steve Israel is against the
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