内容提示: Indian Accounting Standard (Ind AS) 36 Impairment of AssetsContents ParagraphsObjective 1Scope 2–5Definitions 6Identifying an asset that may be impaired 7–17Measuring recoverable amount 18–57Measuring the recoverable amount of an intangible asset with an indefinite useful life 24Fair ...
Ind AS 115,Revenue from Contracts with Customers, which has superseded Ind AS 18 and Ind AS 11, is applicable for accounting periods beginning on or after April 1, 2018. Appendix C to the standard contains transitional provisions. As per paragraph C3 of Appendix C...
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The unwarranted fragmentation in HDS has also increased medical errors, misdiagnoses, and provider burnout, accounting for nearly 60% of the cross-regional variation in care, with substantial economic implications [10, 11]. Poor access to qualified care only represents the tip of the iceberg, and...
The Global Burden of Disease (GBD) 2019 study reported that air pollution was the fourth-largest cause of disease and death worldwide, accounting for 6.7 million deaths in 2019.146,147 It is likely this is an underestimation of disease burden because of the difficulties in quantifying air ...
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(ESVs), the coefficient of sensitivity analysis (CS) has been performed here. The coefficient of sensitivity (CS) of ecosystem service values relation with LULC change has been determined using the concept of elasticity. The concept of CS is totally based on standard economic concept of ...
An animal model was applied to estimate genetic parameters (without accounting for SNP genotype). The animal model decomposed the phenotypic variance into additive genetic and environmental components. Our main interest was whether sex and/or time of challenge (family) should be included as fixed eff...
Auditing Standard Board (1999), SAS 90: Audit Committee Communications, New York: AICPA. Beasley, M. (1996), An Empirical Analysis of Relation Between the Board of Director Composition and Financial Statement Fraud, Accounting Review, 71(4), pp. 443–465. Birkett, B. S. (1986), The ...
Work in Australia for a high standard of living There are two types of Australian work visas. Temporary work visas and Permanent Work Visas. These are designed to encourage overseas applicants to obtain sponsorship through an employer or to secure the nomination. Many skilled professionals choose to...