Deemed Cost

segregação entre o que é despesa e o que é adição ao ativo segue também todas as mesmas regras aplicáveis ao caso do ativo imobilizado: isso vale para as reformas, manutenções, benfeitorias, etc. Aspectos complementares da adoção inicial e do deemed cost, quando da adoção inicial do conceito de prioridade para investimento num determinado balanço, se for utilizado o método do valor justo, a diferença na data desse balanço entre o valor justo e o valor contábil liquida ate então…

existir ativos substancialmente depreciados ou até com valor contábil zero, porém, que ainda continuam em operação e gerando benefícios econômicos para a entidade. Quando isso ocorre o ICPC 10 incentiva que as entidades adotem como custo atribuído ( deemed cost ) de seus ativos imobilizados o valor justo. Iudícibus et al. (2010), ainda, destacam que essa opção de mensuração subsequente só pode ser empregada unicamente na adoção inicial do Pronunciamento Técnico CPC 27, não sendo…

| |volcanism: both Unzen (elev. 1,500 m) and Sakura-jima (elev. 1,117 m), which lies near the densely populated city of Kagoshima, have been | |deemed "Decade Volcanoes" by the International Association of Volcanology and Chemistry of the Earth's Interior, worthy of study due to their | |explosive history and close proximity to human populations; other notable historically active volcanoes include

safeguarding. The user must add the safeguarding to make the machine safe. Although this was a common practice when the Act was approved, the trend is for suppliers to provide machines with the safeguarding, as designing safety into a machine is far more cost effective than adding the safeguarding after the machine is designed and built. Standards are now attempting to get the supplier and user to communicate requirements for safeguarding so that machines are made not only safe…

data meets the randomness of life. Notes 209 Acknowledgments 231 Index 233 About the Author Credits Cover Copyright About the Publisher v AN EXPLANATORY NOTE The most brilliant young economist in America—the one so deemed, at least, by a jury of his elders—brakes to a stop at a traffic light on Chicago’s south side. It is a sunny day in mid-June. He drives an aging green Chevy Cavalier with a dusty dashboard and a window that doesn’t quite shut,…

of the contracts negotiated in Stock Markets of Commodities in the entire world has had success, but in the case of Frozen Concentrated Orange Juice, negotiated in the NYBOT, the volume of contract negotiation is low comparing to others. But the costs of transaction related to the futures market of FCOJ along with the concentration of the Brazilian industry that produces FCOJ, had induced an alternative way of governance in this sector: the forward market. The FCOJ industries are…

national territory; b) The settlement of removal costs, in case of illegal permanence. 3- The stated in the preceding number does not exclude the responsibilities of the entities referred to in article 198, provided the respective pre-assumptions are guaranteed. 4- The responsibility affidavit is a binding document for the obligations stated in subheading b) of paragraph 2. Article 13 Purposes and conditions of permanence Whenever deemed necessary to prove the objectives and…

advindos da alienação e o valor contábil do imobilizado), são reconhecidos em outras receitas/ despesas operacionais no resultado. A Companhia optou por reavaliar os terrenos, edificações/ instalações, máquinas e equipamentos, pelo custo atribuído (deemed cost) na data de abertura do exercício de 2009. Os efeitos do custo atribuído aumentaram o ativo imobilizado tendo como contrapartida o patrimônio líquido, líquidos dos efeitos fiscais. A movimentação no ano de 2012 corresponde à…

should generally meet the needs of most patients, they cannot possibly best meet the needs of all patients. Adherence to these Preferred Practice Patterns will not ensure a successful outcome in every situation. These practice patterns should not be deemed inclusive of all proper methods of care or exclusive of other methods of care reasonably directed at obtaining the best results. It may be necessary to approach different patients’ needs in different ways. The physician must make the…

spot as investors’ preferred destination for FDI, according to UNCTAD’s WIPS, but the rankings of South-East Asian economies such as Indonesia and Thailand have risen markedly. Overall, as China continues to experience rising wages and production costs, the relative competitiveness of ASEAN countries in manufacturing is increasing. FDI outflows from East Asia dropped by 9 per cent to $180 billion, while those from South-East Asia rose 36 per cent to $60 billion. Outflows from China…