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The Framework notes that the most common measurement basis in financial statements is historical cost, but that other measurement bases are also used, such as current cost, realizable or settlement value, and present value 6 CONCEPTS OF CAPITAL AND CAPITAL MAINTENANCE 61 The Framework distinguishes between a financial concept of capital and a physical concept of capital Most entities use a financial concept of capital, under which capital is defined in monetary terms as the net assets or equity of the entity Under a physical concept of capital, capital is instead defined in terms of physical productive capacity of the entity 6.



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May 6, 2017 · How to Open a PDF File in Java NetBeans. ... Show more. Show less. Loading ...Duration: 7:56 Posted: May 6, 2017

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In my project i have created one pdf file (by pdfwriter) into my local ... to display in browser as a pdf file . but in jsp i can't display by iframe tag ...

The bandwidth of a signal is a fundamental concept whose meaning requires some elaboration. In this section we introduce two kinds of bandwidth; the rst one is inspired by the Fourier transform and the second by the sampling theorem. We then consider the relationship between these two notions of bandwidth. As an introductory example we use the signal x(t) sinc(2t=T) (2:80)





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concurrent node cannot become active until all of the functions on the concurrent control lines are nished executing Two vertically placed nodes with &* inside denote a replication control structure, which is a special case of a concurrent control structure In this case an identical function is executed concurrently, presumably by multiple copies of the same resource A DomainSet on a line that connects the upper and lower replication nodes labels the number of concurrent resources The fact that there are multiple resources executing the same function is made visual by the symbol for a stack of papers on the main control line between the upper and lower replication nodes There may be a Coordination function on the line with the DomainSet label De nition of the items within the behavior diagram is equally important.

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2 Under the financial capital maintenance concept, a profit is earned if the financial amount of the net assets at the end of the period exceeds the financial amount of net assets at the beginning of the period, after excluding any distributions to, and contributions from, owners during the period Under the physical capital maintenance concept, a profit is instead earned if the physical productive capacity (or operating capability) of the entity (or the resources or funds needed to achieve that capacity) at the end of the period exceeds the physical productive capacity at the beginning of the period, after excluding any distributions to, and contributions from, owners during the period Recent Developments In October 2004, IASB added a project to its agenda to develop a new framework This project is conducted jointly with the US Financial Accounting Standards Board (FASB).

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First, it is possible to use the sequence, concurrent, and replication control structure to organize the items (or inputs and outputs) associated with functions Second, there are various categories of items An item that enters the system from outside or is produced by the system for outside consumption is called an external item; all other items are called internal items The roundtangle for an external item is larger than that for an internal item All items can be hierarchically decomposed just as functions can An item that is decomposed is called a time item and is represented by a clear box with a solid little square in the upper left corner An item that is at the bottom of a decomposition is called a discrete item; a discrete item is represented in a shaded roundtangle Discrete items are classi ed as either message, state, temporary, or global items.

The objective is to develop a common conceptual framework that brings together and improves upon the existing frameworks of IASB and FASB In July 2006, IASB and FASB published a consultative document that contains drafts of the first two chapters of an enhanced framework These chapters define the objective of financial reporting and the qualitative characteristics of decision-useful financial information At the time of writing, IASB and FASB were continuing their discussions on these issues and other aspects of the new framework In addition, they have conducted roundtable discussions with constituent groups on measurement issues IASB and FASB plan to publish portions of the new framework as they are finalized and withdraw the equivalent sections in the current text A completed framework is not expected before 2010 To stay current in this area, readers should monitor development on this project..

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