A. A resource over which an entity has legal rights as a result of past events and from which economic benefits are expected to flow to the entity B. A resource controlled by an entity as a result of past events and from which future economic benefits are expected to flow to the entity...
How does theConceptual Framework definean asset?? A resource controlled by an entity as a result of past events and from which future economic benefits are expected to flow to the entityA resource owned by an entity as a result of past events and from which future economic benefits are ...
Conceptual Framework Coherence: Why And Howdoi:10.2139/ssrn.2028740David SuttonVictoria University of WellingtonSutton, D. (2011). Conceptual framework coherence: why and how. Victoria University of Wellington. Working paper series, Working Paper No. 88. http://dx.doi.org/10.2139/ssrn.2028740...
Shortcomings of performance reporting under IAS/IFRS: a conceptual and empirical study According to the Framework of the IASB, profit is a frequently used measure of an entity's performance. Yet in developing its standards, the IASB has not p... A Haller,M Schloãgangl - 《International ...
①在我国瓷业发展史上第一个繁荣时期宋代，南北名窑林立，名品迭出，其中最为突出的是汝、官、哥、钧、定五大名窑，汝窑为其魁首 ②然而，“红颜薄命”，北宋末年的“靖康之变”让汝窑在战乱中窑空烟冷，为宫廷烧制御用瓷仅仅20年的时间，汝窑便由盛及衰，至新中国成立时已断烧近千年 ③将青瓷之美推...
GPFR, conceptual framework, regulationTextThis paper proposes a basis for progress in the development of a conceptual framework as a basisfor regulating GPFR. The broad socio-economic environment is explored to determine the primarypurpose of GPFR and its regulation and, from this, to establish ...
Compartmentalization: a conceptual framework for understanding how trees grow and defend themselves. Annu Rev Plant Physiol. 22 189-... 被引量: 0发表: 0年 Recent Advances in Cardiac β2-Adrenergic Signal Transduction Recent studies have added complexities to the conceptual framework of cardiac beta...
Y银行某网点在一季度向客户发放了一批信用卡，其中金卡6000张，银卡1000张，到年底时，金卡中有48张逾期，银卡中有200张逾期，如果该银行风险分析师从这些卡中随机抽取一张卡，且该卡恰好为逾期的卡，则该卡为银卡的概率为（）
How to: Add a Defining Query How to: Create an Entity Key When No Key Is Inferred How to: Map a GUID Property to a Binary Column How to: Define Custom Functions in the Storage Model How to: Define Custom Functions in the Conceptual Model ...
different kinds of Persons without requiring any implementation restrictions, it can define Person as an interface, provide several different implementations, and maybe a constructor function to make it easy to construct Persons without having to worry about the details between ...