–The paper uses two scenarios to illustrate how non‐controlling interest in subsidiaries should be measured in the presence of goodwill impairment loss. Findings –The way the management of a reporting entity values the non‐controlling interest in a subsidiary will result in different amounts bei...
The subsidiary’s reported net income is not adjusted for the impact of transfers prior to computing the noncontrolling interest’s allocation. B. The subsidiary’s reported net income is adjusted for the impact of upstream transfers prior to computing the noncontrolling interest’s allocation. C...
As systems became more complex during the industrial revolution there was increased interest in the automatic control of such systems, one of which being the automatic steering of ships. The steering of a ship could be controlled by aiming for a location, such as a port, and setting your ...
Firmare not parachute payments, or (y) the amount of excess parachutepayments withinthe meaning of section 280G(b)(1) (after applying clause (1), above), and 3)Value of noncash benefits and deferred payments:the valueof any noncash benefits or any deferred payment or benefit shall be ...
Literature [14] presents an algorithm for minimal cut set identification of coherent and noncoherent Faults Trees. Reference [15] proposes a new method for minimal cut sets generation of coherent Faults Trees without repeated events. Reference [16] proposes a new formulation capable of correctly ...
Current carrying conductors emit electromagnetic radiation which can be detected by an electrical antenna. If fibre optic cables or non-metallic utilities ducts or pipes are fitted with a small electrical tracer line, an alternating electrical current can be induced in the tracer line which in turn...
Interest calculation may also be expedited by the employment of the present invention. For 7I example, in figuring interest on savings bank accounts assuming that interest for each month is payable on the lowest balance in the account during the month, the interest factor, i. e., the interest...
The pressure signal is very noisy and the rise may be non-linear—in which case, the use of filter specified below removes the noise and makes the rise substantially linear. The start of the pressure rise is calculated by observing the filtered pressure signal (dp) and capturing it and ...
The method comprises: generating, using an ink-saving solution, first cyan, magenta, yellow and black bitmap files that correspond to a printing layout; generating, using a non-ink-saving solution, second cyan, magenta, yellow, and black bitmap files that correspond to the printing layout; ...
This invention relates to a typewriting-calculating machine with several cross totalizers, in which machine a driving or master wheel is provided for each cross totalizer, and the driving wheels are arranged to be selectively coupled with a change-over or state control gear controlling the... ...