Should companies decided to use the cost model, the valuation gains/losses line items • should be deleted and a depreciation line should be added. The recommended format is for an investment property company; should the company • have significant other activities the Income Statement should ...
Table 22: Impact of Negative Balances on Derivative GL Reconciliation ScenariosFR Y-11 / FR 2314 / FR Y-9C Use Case Natural or Adjustment ACC GL Type GL Bal SL BAL Fair Value / Unrealized Gain Other Assets BS 7 / HC-F 6 Other Liabilities BS 14 / HC-G 3 Revaluation Gains BS M 4...
some of the findings were placed into context, stating that “… the magnitude of the prognostic effect of gains in S/R practices on later increases in alcohol abstinence observed in the current study fell within the range explicated in a report by Tonigan (2015, in Magill et al., 2015)...