Deemed Cost

no exercício de 2009 da depreciação alocada ao custo de produção e às despesas operacionais monta aproximadamente a R$ 12.160 e R$ 2.602, respectivamente. A administração tende a aderir a sugestão de adoção generalizada do custo atribuído (deemed cost) aos ativos imobilizados conforme disposto no CPC 27 ("Ativo Imobilizado"), para o exercício a findar em 31 de dezembro de 2010, de forma comparativa para 31 de dezembro de 2009. 30 Alcoa Alumínio S.A. Notas explicativas da…

During the 0. J. Simpson trial, Detective Mark Fuhrman said on the witness stand and under oath that he had never in the past ten years used a specific racial epithet. Almost no one—including the jury—believed that this was true. He would have been deemed as much more credible had he admitted to using racial epithets on occasion and with regret. But saying he never used them in any context seemed highly implausible. And indeed, the evidence later proved him to be a liar, forcing him to…

the decisionmaking processes regarding investment takes us back to 18th century England and the sermons by John Wesley, the founder of the Methodist movement. “We must try and earn all we can, but this is not all we must do; we must not earn money at cost of life or at the expense of our health,” Wesley said. In the same period, on this side of the Atlantic, the religious Society of Friends, better known as the Quakers, preached prohibition of participating in the commercialization of…

decisionmaking processes regarding investment takes us back to 18th century England and the sermons by John Wesley, the founder of the Methodist movement. “We must try and earn all we can, but this is not all we must do; we must not earn money at cost of life or at the expense of our health,” Wesley said. In the same period, on this side of the Atlantic, the Religious Society of Friends, better known as the Quakers, preached prohibition of participating in the commercialization…

the initial pattern of the three deltas was different (SLIDE 4). As an interface between sea and mainland a delta was at first convenient to the business. As Huang (1990) writes: “It was the distinctive transport network of the delta and its low cost water links to the middle and the upper Yangzi regions and the southern seacoast that permitted a higher degree of involutionary commercialization of the peasant economy than in a region such as North China”. The internal or close…

In this article, we show how to develop these long-term return forecasts. Over the long haul, investments are expected to provide a total return, incorporating both income and capital appreciation, that is consistent with the quantum of risks and costs that they add to a portfolio. When some assets have higher expected returns than others, this does not mean that low-return assets are dominated and should be avoided. Higher expected returns tend to be associated with riskier and less…

Department of Defense, then it is delivered with Restricted Rights and the following legend is applicable: Restricted Rights Legend Use, duplication or disclosure by the Government is subject to restrictions for commercial computer software and shall be deemed to be Restricted Rights software under Federal law, as set forth in subparagraph (c)(1)(ii) of DFARS 252.227-7013, Rights in Technical Data and Computer Software (October 1988). This material or any portion of it may not be copied…

The use of familiar Chinese firms and labour to fulfil the terms of Chinese-financed infrastructure packages minimises exposure to risk and negative factors in the African environment that put off other investors, such as local corruption and labour costs (Alden and Alves 2009:10) In this perspective, the resources for infrastructure loans are attributed to China’s search for energy security/resource security alone. The use of Chinese firms and labor in the infrastructure projects is…

bundle of exclusive property rights devised to overcome the “public good” problem arising from the intangible, indivisible and inexhaustible nature of intellectual creations, which allows them to be copied by second comers who have not shared in the costs and risks of the creative endeavor 10 Mencionamos anteriormente a artificialidade do direito exclusivo em face às criações intelectuais. Mas nunca é demais enfatizar a inaturalidade dessa intervenção 19. Fica clara a…

obrigação da revisão periódica determinada pelo item 54 do Pronunciamento Técnico CPC 13 aplica-se à abertura do exercício social iniciado a partir de 01/01/2010. Na data de 01/01/2010 também foi exigida a realização de ajustes do custo atribuído (deemed cost) pelo valor justo determinado em conformidade com os Pronunciamentos Técnicos CPC 37 e 43. De acordo com essas normas, o valor dos ativos apurado na abertura do exercício social iniciado em 2009 poderá ser considerado o justo…