302 Accounting Standard (AS) 16 (issued 2000) Borrowing Costs Contents OBJECTIVE SCOPE DEFINITIONS RECOGNITION Borrowing Costs Eligible for Capitalisation Excess of the Carrying Amount of the Qualifying Asset over Recoverable Amount Commencement of Capitalisation Suspension of Capitalisation Cessation of Capitalisation DISCLOSURE Paragraphs 1-2 3-5 6-22 8-12 13 14-16 17-18 19-22 23 The following Accounting Standards Interpretations (ASIs) relate to AS 16: ASI 1- Substantial Period
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Unit 4 Assignment 4.3 Implementation of a Data Classification Policy Risk Assessment One the first steps in implementing an effective security plan is to periodically assess Organizational risks. Identifying and mitigating risk will help in establishing a security management structure and assigning security responsibilities. Without having an understanding of your risk you are unable to determine the proper security policies‚ procedures‚ guidelines‚ and standards to put in place to ensure adequate
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Running Heading: Case 4 and Case 6 Studies Low Company – Standards on Auditing Disclosures Memo –Low Company List of Relevant Authorities AU 504‚ AU 9504: Association with Financial Statements Purpose Should a CPA audit major fluctuations in the fourth quarter of the financial statement made by a publicly traded company after they are disclosed in the company’s annual financial statement notes? Issue Aaron Jones‚ CPA‚ is auditing the current year’s financial statements of
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and/or the M4A1 carbine on a weekly basis. 2. APPLICABILITY: 3rd Platoon‚ C Co‚ 1-36th IN‚ 1ST SBCT‚ 1ST AD 3. REFERENCES: Lubricate order (LO); STP 21–1–SMCT; TM 9–1005–319–10; and DA Form 2404‚ Equipment Inspection and Maintenance Worksheet. 4. RESPONSIBILITIES: Squad Leaders are responsible for their squad’s serviceability of their M4/M4A1 carbine and the ability for their squad to pass inspection by the platoon sergeant and arms room.
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AIIC Professional Standards In application of Article 19 (b)(2) of the Statutes as well as Articles 7 and 8 of the Code of Professional Ethics‚ The Assembly of the International Association of Conference Interpreters herewith adopts the following Professional Standards whose purpose is to ensure an optimum quality of work performed with due consideration being given to the physical and mental constraints inherent in the exercise of the profession. Article 1 PROFESSIONAL ADDRESS a) Members
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Common Induction Standards (Adult Social Care) Manager’s Guide This workbook has been updated and reviewed with funding from Skills for Care Berkshire‚ led by Berkshire Care Association in partnership with representatives from: Reading Borough Council‚ Royal Borough of Windsor and Maidenhead‚ Wokingham Borough Council‚ Bracknell Forest Council‚ West Berkshire Council and Bracknell & Wokingham College September 2009 TABLE OF CONTENTS Introduction Standard 1 – Understanding The Principles of
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Department of Health Independent Health Care National Minimum Standards Regulations London: The Stationery Office Published with the permission of the Department of Health on behalf of the Controller of Her Majesty’s Stationery Office. © Crown copyright 2002 All rights reserved. Copyright in the typographical arrangement and design is vested in The Stationery Office Limited. Applications for reproduction should be made in writing in the first instance to the Copyright Unit‚ Her Majesty’s
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Standard Operating procedure for help desk ( AD Manager Plus Manager Engine) Create SOP Help Desk Responsibilities: CTS Staff will log all incoming phone requests for assistance (RFA)‚ and walk-in RFA’s into the support ticketing system. Each RFA will be assigned a unique ticket number. This number will be referenced in all subsequent communications for tracking purposes. The CTS staff assigned to the RFA will assign a priority based on the following guidelines: Priority Levels: The
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Accounting Standards and Their Importance AS-1: DISCLOSURE OF ACCOUNTING POLICIES The following is the text of the Accounting Standard (AS) 1 issued by the Accounting Standards Board‚ the Institute of Chartered Accountants of India on ’Disclosure of Accounting Policies’. The Standard deals with the disclosure of significant accounting policies followed in preparing and presenting financial statements. AS-2: VALUATION OF INVENTORIES A primary issue in accounting for inventories is the determination
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Applicability of Accounting Standard (AS) 26‚ Intangible Assets‚ to intangible items 1. Accounting Standard (AS) 26‚ ‘Intangible Assets’‚ came into effect in respect of expenditure incurred on intangible items during accounting periods commencing on or after 1-4-2003 and is mandatory in nature from that date for the following: (i) Enterprises whose equity or debt securities are listed on a recognised stock exchange in India‚ and enterprises that are in the process of issuing equity or debt
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