Chapter (11) Synchronous Motors Introduction It may be recalled that a d.c. generator can be run as a d.c. motor. In like manner‚ an alternator may operate as a motor by connecting its armature winding to a 3-phase supply. It is then called a synchronous motor. As the name implies‚ a synchronous motor runs at synchronous speed (Ns = 120f/P) i.e.‚ in synchronism with the revolving field produced by the 3-phase supply. The speed of rotation is‚ therefore‚ tied to the frequency of the source. Since
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Applies to all financial statements FRSSE are exempt Accounting periods ending on or after 23 January 2002 SSAP 15 gone Background and discussion IAS 12 full recognition of DT but uses "temporary differences" rather than "timing differences". Temporary is wider then timing - it includes re-valued fixed assets‚ and rollover relief No discounting in IAS Three methods of accounting for deferred tax: Flow through: no deferred tax provided for. Full provision: provide DT on all timing differences Partial
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Property‚ Plant and Equiptment * The property‚ plant and equipment portion of the Consolidated Balance Sheet of Sterling Homex shows a significant increase from 1970 to 1971. The Major contributor to its drastic increase is the “Buildings” account. From 1‚702‚924.00 it increased to 4‚822‚055.00‚ the movement was not explained in the notes though it may be attributed to the expansion of Homex in 1971. This is the time wherein they doubled their manufacturing facilities and created the U.S. Shelter
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1.1 Origin of the Report As part of the term paper of Evening Masters of Business Administration (EMBA) course requirement‚ we are assigned the topic “Carbon Accounting” by our course teacher for accomplishing our report. 1.2 Objectives of the report To attain the skill of report writing. To achieve deep knowledge about Carbon Accounting. To fulfill the partial requirement of our course of Accounting for Managers. 1.3 Methodology of the report This study was a descriptive research where
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terms of formal harmonisation is researched from a theoretical point of view‚ which means that the similarities and diversities between rules and regulations of different countries‚ clusters or groups are regarded Advantages and disadvantages of the IAS Companies prepare financial statements. Therefore the following advantages can be seen from the standpoint of preparers of financial reports Internally multinational companies would make savings if all their subsidiaries could use the same Accounting
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Switch | | |IAS 37.19 |Decommissioning costs are those that arise‚ for example‚ where an oil installation or nuclear | | |power station has to be dismantled at the end of its life. The impact of IAS 37 on the accounting| | |for such costs is profound. | |IAS 37 Appx C |The accounting for decommissioning costs is dealt with in IAS 37 by way of
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Introduction This report aims to investigate the role Internal Auditors (IA) plays in certain aspects of corporate governance. The report also aims to investigate what is considered as good corporate governance. “Corporate governance is the system by which companies are directed and controlled. It deals largely with the relationship between the constituent parts of a company - the directors‚ the board (and its sub-committees) and the shareholders” (Berr‚ 2008) Corporate governance is necessary
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used to determine impairment of goodwill. /1 1/1 Question 3 Under IAS 19‚ Employee Benefits‚ which of the following benefits are covered? a. Compensated absences and bonuses b. Post-employment benefits c. Deferred compensation and disability benefits Selected: d. All of the aboveThis answer is correct. Compensated absences and bonuses‚ post-employment benefits‚ and deferred compensation and disability benefits are all covered under IAS 19‚ Employee Benefits. /1 1/1 Question 4 Under U.S. GAAP‚ interest
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RISK ASSESSMENT on the Department of the Army IT Systems 9 December 2012 1. Introduction 1.1 Purpose This risk assessment was to identify threats and vulnerabilities related to the Department of the Army (DoA) Information Technology (IT) systems. It will be utilized to identify vulnerabilities in the Computer Network Defense (CND) Capabilities and mitigation plans related to DoA’s IT systems. It was realized that this was a potential high-risk system as noted
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NZ IAS 17 and the concept of 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
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