Deemed Cost

expedidas pela Comissão de Valores Mobiliários (“CVM”) e os pronunciamentos do Comitê de Pronunciamentos Contábeis (“CPC”). As demonstrações foram preparadas considerando o custo histórico como base de valor e ajustadas para refletir o custo atribuído (deemed cost) de terrenos e edificações e de propriedades para investimento na data de transição para as normas internacionais/CPCs. Desta forma, o Clube efetuou ajustes nos saldos das Demonstrações Financeiras em 01/01/2009 e 31/12/ 2009,…

SC - Brasil - CEP 88.355-350 Fone: (0XX47) 3211-4000 - Fax: (0XX47) 3211-4012 - CNPJ 82.981.812/0001-20 0 I. E. 250.176.777 Desde 1898 BANHO CAMA MESA g) A avaliação do valor justo do imobilizado para determinação do custo atribuído (deemed cost) e a respectiva revisão da vida útil. 3.2 Classificação de Itens Circulantes e Não Circulantes No Balanço Patrimonial, ativos e obrigações vincendas ou com expectativa de realização dentro dos próximos 12 meses são classificados…

1016/j.oooo.2012.10.003 Currently, the intraoral periapical radiograph using the long-cone paralleling technique is the standard method for the longitudinal assessment of dental implants. This technique uses low radiation doses and involves lower costs. It can be done chairside3 and provides sufficient accuracy for postoperative implant assessment.4-6 However, the periapical radiograph is limited in that it only provides 2-dimensional images, which are unhelpful when determining…

Supply and Demand II: Markets and Welfare 7. Consumers, Producers, and the Efficiency of Markets 8. Application: The Costs of Taxation 9. Application: International Trade Part Four: The Economics of Public Sector 10. Externalities 11. Public Goods and Common Resources 12. The Design of the Tax System Part Five: Firm Behavior and the Organization of Industry 13. The Costs of Production 14. Firms in Competitive Markets 15. Monopoly 16. Oligopoly 17. Monopolistic Competition…

governor Marcelo Dedá. Nonetheless, Edson Ulisses de Melo, a high court judge who is the governor’s brother - in - law and who was appointed by him, brought a complaint against Góes, who is now facing not only a possible heavy damages award and court costs of more than 25,000 reais ( 9,000 euros ) but also the possibility of a four - year jail sentence. This is outrageous, especially as the 2009 repeal of the 1967 press law, a hangover from the military dictatorship, effectively…

(all templates) There are many definitions of what constitutes a project such as ‘a unique set of coordinated activities, with definite starting and finishing points, undertaken by an individual or team to meet specific objectives within defined time, cost and performance parameters’ (Office of Government Commerce). We are all aware that our organisations undertake projects and, rather than debate the merits of different definitions, it is perhaps more helpful to look at a few of the…

(all templates) There are many definitions of what constitutes a project such as ‘a unique set of coordinated activities, with definite starting and finishing points, undertaken by an individual or team to meet specific objectives within defined time, cost and performance parameters’ (Office of Government Commerce). We are all aware that our organisations undertake projects and, rather than debate the merits of different definitions, it is perhaps more helpful to look at a few of the…

with an iTunes Store account, you agree to the latest iTunes Store Terms of Service, which you may access and review from the home page of the iTunes Store. You understand that by using any of the Services, you may encounter content that may be deemed offensive, indecent, or objectionable, which content may or may not be identified as having explicit language. Nevertheless, you agree to use the Services at your sole risk and that Apple shall have no liability to you for content that…

state. The ever-higher oil price of the past two years, following a number of geopolitical crises and health scares, is not allowing it to benefit fully from restructuring initiatives. The US airlines, for example, remain in the red, despite their cost-cutting efforts and the various subsidies received while, in Europe, certain airlines are still in difficulty. The development of the air transport sector, clearly divided between strong and weak companies, must be achieved through…

ativos (que no caso brasileiro já está vedada pela legislação em vigor). A adoção de um novo valor é permitido às PMEs apenas quando da adoção inicial do Pronunciamento Técnico PME - Contabilidade para Pequenas e Médias Empresas, à semelhança do deemed cost das demais sociedades. Consultar, para esta última figura, a Interpretação Técnica ICPC 10 - Interpretação Sobre a Aplicação Inicial ao Ativo Imobilizado e à Propriedade para Investimento dos Pronunciamentos Técnicos CPCs 27, 28, 37 e…