...5/6/2015 Salient differences between IAS 39 and IFRS 9 | Accounting For Investments Accounting For Investments Web site resources for the book 'Accounting for Investments' by R. Venkata Subramani Home Accounting Standards I F R S Indian Standards (AS) US GAAP BookVolume1 00 – Introduction Chapter Arrangement Foreword Preface Reviews 01 – Financial Instruments 02 – Trading – FVPL 03 – Available for Sale 04 – Transfer of Categories 05 – Derivatives Theory 06 – Index Futures 07 – Stock Futures 08 – Call Options 09 – Put Options 10 – Hedge Accounting 11 – Contract for Difference 12 – Short Selling 13 – ADR/GDR 14 – Disclosures BookVolume2 02 – Fixed Income Securities – FVPL News Americas Hedge Funds India Private Equity Subprime crisis Online Courses Accounting Standards Courses Financial Products Related Books Tutorials Credit Default Swaps Equity Shares Indian Income Tax Options Videos Subscribe http://accountingforinvestments.com/salientdifferencesbetweenias39andifrs9/ 1/5 5/6/2015 Salient differences between IAS 39 and IFRS 9 | Accounting For Investments Salient differences between IAS 39 and IFRS 9 by R. Venkata Subramani On 12 November 2009, the International Accounting Standards Board (IASB) issued IFRS 9 Financial Instruments. Salient differences between IAS 39 and IFRS 9 Parameter IAS 39 IFRS 9 Name Financial Instruments: Recognition and Measurement Financial Instruments ...
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...Preface The last decade has seen a number of exciting developments at the intersection of commutative algebra with combinatorics. New methods have evolved out of an inux of ideas from such diverse areas as polyhedral geometry, theoretical physics, representation theory, homological algebra, symplectic geometry, graph theory, integer programming, symbolic computation, and statistics. The purpose of this volume is to provide a selfcontained introduction to some of the resulting combinatorial techniques for dealing with polynomial rings, semigroup rings, and determinantal rings. Our exposition mainly concerns combinatorially de_ned ideals and their quotients, with a focus on numerical invariants and resolutions, especially under gradings more re_ned than the standard integer grading. This project started at the COCOA summer school in Torino, Italy, in June 1999. The eight lectures on monomial ideals given there by Bernd Sturmfels were later written up by Ezra Miller and David Perkinson and published in [MP01]. We felt it would be nice to add more material and turn the COCOA notes into a real book. What you hold in your hand is the result, with Part I being a direct outgrowth of the COCOA notes. Combinatorial commutative algebra is a broad area of mathematics, and one can cover but a small selection of the possible topics in a single book. Our choices were motivated by our research interests and by our desire to reach a wide audience of students and researchers...
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...Masuwerte at Pinagpala Ni Jeramie Joyce C. Domingo Pamulat pa lamang ng aking mga mumunting mata Ngiti ng aking mga magulang ay nakaabang na Kislap sa kanilang mata ay kitang kita Sa mga haplos nila,pagmamahalay damang-dama Inalagaan at inaruga, tinuring na parang prinsesa Minahal, ginabayan at tinuruan ng tama Pinapalakas ang loob kapag nadapa Tutulungan at hindi hahayaang mag-isa Mula pagkabata hanggang sa pagtanda Lagi kong sinusunod mga utos nila Maraming mga tanong na gustong masagot na galling sa kanila Kung bakit ganyan at ganoon mga nangyayari sa kanila Pagtatapos ko ng elementary ay kay saya Ngunit biglang nalungkot ng tumapak ako sa sekondarya Ang aking dating bayani ay aalis na Pupuntang ibang lugar, magpapakabayani sa ibang bansa Sa sobrang lungkot ko sa pagkawala niya Di ko na alam aking mga ginagawa Nakihalubilo sa iba at nabarkada Di alam kung saan papunta, sa mali nga ba o sa tama? Aking mga magulang ay nasaktan saaking mga nagawa Sila’y nagalit athindi makapaniwala Di nila alam kung saan ko nakuha Mga maling gawa na alam ko naman na di tama Ngunit nang napagtanto ko mga maling nagawa Sinikap kong magbago at ibalik ang nasirang tiwala Lagi akong nagdarasal na sana’y maibalik na Ang dati kong masaya at maarugang pamilya Ngunit ang pagmamahal ata talaga ng magulang ay hindi mawawala Sapagkat ako’y kanilang pinatawad at tinanggap nila Kaya naman ngayon ako’y nangangako sa kanila Na laging susundin at hindi susuwayin...
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...Johnson, Preface to the Dictionary From Samuel Johnson, A Dictionary of the English Language (London, 1755) Edited by Jack Lynch [1] It is the fate of those who toil at the lower employments of life, to be rather driven by the fear of evil, than attracted by the prospect of good; to be exposed to censure, without hope of praise; to be disgraced by miscarriage, or punished for neglect, where success would have been without applause, and diligence without reward. [2] Among these unhappy mortals is the writer of dictionaries; whom mankind have considered, not as the pupil, but the slave of science, the pionier of literature, doomed only to remove rubbish and clear obstructions from the paths of Learning and Genius, who press forward to conquest and glory, without bestowing a smile on the humble drudge that facilitates their progress. Every other authour may aspire to praise; the lexicographer can only hope to escape reproach, and even this negative recompence has been yet granted to very few. [3] I have, notwithstanding this discouragement, attempted a dictionary of the English language, which, while it was employed in the cultivation of every species of literature, has itself been hitherto neglected, suffered to spread, under the direction of chance, into wild exuberance, resigned to the tyranny of time and fashion, and exposed to the corruptions of ignorance, and caprices of innovation. [4] When I took the first survey of my undertaking, I found our speech copious without...
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...Jillian Wain Composition 101 Adams 16 Nov, 2015 Preface event paper This preface event I attended was “Making sense of animal abuse” and it focused on the cruelty shown towards animals. Dr. Clifton Flynn, a professor of Sociology was our speaker for this event. He is also the chair of the Department of Sociology, Criminal Justice, and Women’s Studies at the University of South Carolina Upstate. He has written a book on the topic of discussion titled, Understanding Animal abuse: A Sociological Analysis, which makes the lesson more interesting because he is not just using outside sources for this event. He discussed what social factors are related to animal abuse and identifications of the abusers. We learned that animal abuse is not always physical...
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...A Comparison of Writer’s Attitude A Lincoln Preface, written by Carl Sandburg, and “Arthur Ashe Remembered”, by John McPhee both show how the writer’s attitude toward their subjects affect the reader’s reaction. In A Lincoln Preface, Carl Sandburg talked about how Abraham Lincoln is remembered as one of our greatest presidents of the United States. He also talked about the election in 1860 that less than half of the country supported him. One of the reasons why so many didn’t support him was because he was eager to put a stop to slaves and many of the people in the south had slaves. In Arthur Ashe Remembered, John Mcphee Talked about a man but the name of Arthur Ashe. He was an African American man that achieved his greatness in tennis....
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...1 MGT201. Communication and Soft Skills 2015 University of Management and Technology 1 Assignment 3 1. In the book's Preface, Tannen states: "...all communication is more or less crosscultural." What does she mean by this statement? Why is it important to approach communication among people as an exercise in understanding possible cross-cultural differences among them? Illustrate your points with examples. Tannen states in her book, page 14, “all communication is more or less cross-cultural:” What she means is that the culture in which a person grew up has a great influence on how this person will behave among others. Culture is the characteristics and knowledge of a particular group of people, defined by everything from language, religion, cuisine, social habits, music, arts, it serves as the patterns of behaviors and interactions among people in the same culture, it is also how people interact and understand what are learned by socialization. Communicate with others encounters many barriers implemented by the family and society, i.e. culture which we grew up. As mentioned by Tannen “We learn to use language as we grow up, and growing up in different parts of the country, having different ethnic, religious, or class backgrounds, even just being male or female— all result in different ways of talking, all due to the culture each person absorbed growing up. And diverse in culture causes differences in conversational style which might result in individually minor...
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...The Transformation of Hip-Hop African American playwrights are writing about difficult topics that affect the hip-hop generation. In this paper, I will focus on the transformation of hip –hop through theatre in the work of Robert Alexander, A Preface to the Alien Garden, and the work of Kamilla Forbes, A Rhyme Deferred. These playwrights reflect the evolution and different elements of the hip-hop culture. There are many similarities and differences between them regarding themes, intent, definition of hip hop generation and black theatre, the impact each play has on the hip-hop generation, and the historical context of each play. Both playwrights do an amazing reflecting an accurate depiction of the hip-hop generation, which embodies gangster rap, regular hip-hop music, dance, and music. Kamilla Forbes is an actress, director, and playwright who wrote and directed Rhyme Deferred. She is the Founding Artistic Director of the Hip Hop Theatre Junction where she focuses on producing and creating works reflecting the hip-hop generation. Her thoughts and passion for hip hop and theatre and the idea that the new hip hop generation was not reflected through theatre, sparked her to began her story and write the play Rhyme Deferred. This highly energetic play engages the audience through dance and breaking down the “third wall” between the actors and the audience. Rhyme Deferred is the story of two brothers, both rappers. The older brother, Kain, is a mainstream rapper and becomes successful...
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...In the Conniff, Part I Preface, the author basically summary the book which is about African diaspora in the Americas. It includes African Americans’ individuality and personality. It “fills the continents from north to south and at all points in between”. Moreover, the book also include about global history and as well as the multicultural in classroom. In order to do so, many people contributed to finish the book, there are over fifteen main scholars and many reviewers who combine their ideas together to create the book. All of that said, the book is a combination of many people ideas, experience and surveys. Therefore it is a reliable book to read and study. Last but not lease, the author does not forget to explain to the reader more about the language term in the book to avoid misunderstanding between the author and reader. After reading the preface of the book, I feel that this should be a good book to read to understand more about African American culture and there living style. It should provide me a better view on African Americans’ individuality and personality. Furthermore, the preface mentions about the relations between Africa, Europe, and African American. That should be an interesting topic that I am looking forward to study about. I want to know more about African American normal life, their advantage and disadvantage when they live in America through the racism between black and white. That is the reason why the history of the civil rights interested me. After...
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...good and bad, what is right and wrong. Friedrich Nietzsche believes that we should take a genealogical approach to study morality, tracing lines of development. We need to incorporate history, philosophy, psychology, and classical philology into the study of morals. Nietzsche had become fascinated by the origin of behavior (ethics) from a young age; “In fact, the problem of the origin of evil pursued me even as a boy of thirteen,” (16). He took his passion and developed his belief in how morality can be understood. In his preface of The Genealogy of Morals, he outlines that in the analysis of morality we...
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...Preface C++ 3e.fm Page iii Monday, July 16, 2001 1:44 PM PREFACE Welcome to the third edition of Data Abstraction and Problem Solving with C++: Walls and Mirrors. Since the publication of the second edition, we all have gained experience with teaching data abstraction in an objectoriented way using C++. This edition reflects that experience and the evolution that C++ has taken. This book is based on the original Intermediate Problem Solving and Data Structures: Walls and Mirrors by Paul Helman and Robert Veroff (© 1986 by The Benjamin/Cummings Publishing Company, Inc.). This work builds on their organizational framework and overall perspective and includes technical and textual content, examples, figures, and exercises derived from the original work. Professors Helman and Veroff introduced two powerful analogies, walls and mirrors, that have made it easier for us to teach—and to learn—computer science. With its focus on data abstraction and other problem-solving tools, this book is designed for a second course in computer science. In recognition of the dynamic nature of the discipline and the great diversity in undergraduate computer science curricula, this book includes comprehensive coverage of enough topics to make it appropriate for other courses as well. For example, you can use this book in courses such as introductory data structures or advanced programming and problem solving. The goal remains to give students a superior foundation in data abstraction...
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...Ida B. Wells, an Afro-American activist, advocate, and journalist, develops her power, effectively, in the 1892 Preface of Southern Horrors: Lynch Law in all its Phases in order to condemn a horrific case, also known as lynching. Knowing first hand “The Afro-American is not a bestial race,” Wells does not give up no matter what, in any circumstance, for the purpose of her audience to unquestionably understand the seriousness for an important idea: leadership. Through an introduction of horrid betrayal amongst all races, evidence of the focussed idea - lynch laws - and repeating key concepts metaphorically, Ida B. Wells develops a highly effective argument that connects her audience to the larger issue at hand and invites them to join a strive for her significant battle. Wells transverses leadership through emotional appeal by empathising the usage of determination. Physical discomfort and mental frustration - influenced from anger - manipulates “the awful death-roll” with an exaggerated point of view for allusion amongst Afro-American women. Continuing in this vein, the “poor blind Afro-American Sampsons” suffered horrid dishonesty from unlawful behaviors, which later sets the stage for her main argument of lynching to contrast the...
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...good supporting evidence. Roush argues on this point that by comparing different evidence collection and content, the pessimist is left attempting to argue that the evidence of the current theory is not “better” than the the theory of the past. The second type of pessimist driven line of questioning is the idea of reliability of evidence as good support for its corresponding theory. Roush later argues that the scientific theories presented are becoming more reliable and, in that sense, are a good measure of a theory that we assume is the truth or approximately true. The argument Roush lays out first begins by discussing reliability in terms of fallibility. She describes fallibility with the illustration of the preface paradox. In many cases of published literature, a preface is written that includes statements expressing that there is or could be some mistruths in the publication presented originally as fact. The paradox exists in the sense that the author inherently believes that she has not made any mistakes in the commission of the publication and that all data and inquiry presented is fact. On the other hand, those same facts are coming under question...
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...The concept of ‘cut-offs’ almost exclusively been dealt with as a form of repair (Jaspersen 1998, Schegloff 1977) where we find ‘a compression or foreshortening of words (or syllables) in ongoing talk’ in order to attend to a trouble source (Local &; Walker. 2004. 1394). What the literature lacks, however, is an observation of such forms that do not attempt to’ repair’ any notion of linguistic trouble. Such instances of these ‘cut-offs’ are evident in the language, and also appear to share common contextual and sequential properties. When we claim that something is an instance of repair we mean that speakers are adhering to ‘problems in speaking, hearing and understanding’ within the conversation (Schegloff, Jefferson & Sacks: 1977: 362). Importantly, however, it must be acknowledged that repair can appear without an overtly observable ‘error’. (Schegloff, Jefferson & Sacks: 1977: 362). Laasko and Sorjonen claim that ‘cutting off’ is a form of self-repair that features within an ongoing turn-constructional unit and as a result ‘the utterance is heard as prosodically discontinuous and incomplete’(2010). In most cases speakers cut off a word in progress, although alternatively the speaker may cut off after the completion of a word. One of the ways we find non-repair cut offs are those that acknowledge ‘topic-external factors’. These include disjunctional observations or subjects that are disconnected from the topic and most often linked to contextual issues or...
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...Sun Educational Services Java Programming Language SL-275 Sun Educational Services Java Programming Language September 1999 Copyright 1999 Sun Microsystems, Inc., 901 San Antonio Road, Palo Alto, California 94303, U.S.A. All rights reserved. This product or document is protected by copyright and distributed under licenses restricting its use, copying, distribution, and decompilation. No part of this product or document may be reproduced in any form by any means without prior written authorization of Sun and its licensors, if any. Third-party software, including font technology, is copyrighted and licensed from Sun suppliers. Parts of the product may be derived from Berkeley BSD systems, licensed from the University of California. UNIX is a registered trademark in the U.S. and other countries, exclusively licensed through X/Open Company, Ltd. Sun, Sun Microsystems, the Sun Logo, Solstice, Java, JavaBeans, JDK, and Solaris are trademarks or registered trademarks of Sun Microsystems, Inc. in the U.S. and other countries. All SPARC trademarks are used under license and are trademarks or registered trademarks of SPARC International, Inc. in the U.S. and other countries. Products bearing SPARC trademarks are based upon an architecture developed by Sun Microsystems, Inc. The OPEN LOOK and Sun Graphical User Interface was developed by Sun Microsystems, Inc. for its users and licensees. Sun acknowledges the pioneering efforts of Xerox in researching and developing the...
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