Deemed Cost

the features. For the first part of this selection procedure we will use the exact same feature set we used in Section 2.2. Then, one at a time, we will leave features out. If the percentage drops after we left the feature out, the feature is deemed important and should be left in, if the percentage rises, the feature is discarded. Should the difference be marginal, e.g., smaller than 0,04%, we will decide to leave the feature in. It turns out that only features no. 7 and 8 make…

acumulados com base no método da taxa efetiva de juros, menos as amortizações de principal, menos qualquer redução (direta ou por meio de conta de retificação) por ajuste ao valor recuperável ou impossibilidade de recebimento. Custo atribuído (deemed cost): O valor justo remensurado de ativo na data da transição para a NBC TG 1000 – Contabilidade para Pequenas ou Médias Empresas. Custos de empréstimo: Juros e outros custos incorridos pela entidade com empréstimo de recursos. Data de…

pricing, each related to real-world market structures and types of corporate organization. It was in this context that much of the early work on oligopoly pricing was pioneered, including several theories of “mark-up,” “administered,” or “full cost” pricing (Tool 1991). No less than other economists, institutionalists want to develop theoretical explanations of such crucial real world phenomena as price. Where they differ, however, is in stressing the practical and explanatory limitations

seguinte isenção na aplicação do IFRS: 4.02) Isenção do valor justo como custo atribuído A Companhia optou por mensurar certos itens do ativo imobilizado pelo valor justo em 31 de dezembro de 2009, e utilizou esse valor como o custo atribuído (Deemed cost) desses ativos. 4.03) Conciliação entre critérios contábeis anteriores e o IFRS As conciliações do patrimônio líquido em 31 de dezembro de 2009 e do resultado em 31 de dezembro de 2009 determinados de acordo com a prática contábil…

jewellery, as the risks it faces are the mirror image of those faced by Sperrin. Suppose the Old Triangle3 jewellery firm normally buys its gold on the cash market. If the price of gold rises, Old Triangle faces higher production costs. If the price of gold falls the firm’s costs decline. Gold price changes have opposing impacts on Old Triangle and Sperrin so they can both reduce their risks at the same time by entering the forward contract. Through the forward contract Sperrin has…

Performance High-performance culture High-performance work systems Managing individual performance Managing team performance Managing the Business On being business like Preparing a business plan Making a business case Financial budgeting and control Cost–benefit analysis Management Skills Communicating Report writing Making presentations Motivating Coaching Decision-making Delegating Facilitating 41 43 44 45 49 49 54 54 55 56 57 58 60 60 62 66 68 71 72 74 75 77 78 79 80 82 85 88 89 91…

Pronunciamentos Técnicos CPCs 27, 28, 37 e 43 Índice Item OBJETIVO E ALCANCE IMOBILIZADO Taxas de depreciação atualmente utilizadas no Brasil 1–2 3 - 43 9 – 19 Avaliação inicial para o ativo imobilizado 20 - 32 Custo atribuído (deemed cost) 20 - 29 Revisão inicial das vidas úteis 30 Revisões periódicas das vidas úteis 31 - 32 Avaliadores, laudos de avaliação e aprovação 33 – 37 Registro de tributos diferidos 38 – 40 Divulgação nas…

and can help protect bicycles from accidental damage by providing greater separation from a sidewalk or parking area. Installing parking underneath awnings, overhangs or stairways can also provide good shelter and may avoid extra construction costs. An enclosed structure provides the best shelter however a simple covering will still help to protect bicycles and cyclists from rain and snow. 2.3.3. Installation Anchoring: All bicycle racks should be firmly secured to the ground…

acumulados com base no método da taxa efetiva de juros, menos as amortizações de principal, menos qualquer redução (direta ou por meio de conta de retificação) por ajuste ao valor recuperável ou impossibilidade de recebimento. Custo atribuído (deemed cost): O valor justo remensurado de ativo na data da transição para a NBC TG 1000 – Contabilidade para Pequenas ou Médias Empresas. Custos de empréstimo: Juros e outros custos incorridos pela entidade com empréstimo de recursos. Data de…

wealth within their city and subsequently found smart levers to activate these latent, social, physical or financial ‘assets’ in support of sustainable urban developments. In financial terms, the cities do not stick to the question ‘what does it cost?’ but also address the question ‘what are the benefits? – and to whom?’. The development becomes more feasible by making the benefits explicit and involving the parties that benefit. An example is the market for ‘sol criado’ in…