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This followed the issue of FRS 100 Application of Financial Reporting Requirements and FRS 101 The Reduced Disclosure Framework in November 2012. Together these standards make up what is commonly being referred to by accountants as new UK GAAP, which takes mandatory effect for accounting periods commencing on or after 1 January 2015.
The capital charge is equivalent to the potential loss on the institution’s equity portfolio arising from an assumed instantaneous shock equivalent to the 99th percentile, one-tailed confidence interval of the difference between quarterly returns and an appropriate risk-free rate computed over a long-term sample period.
Decision tables are a concise visual representation for specifying which actions to perform depending on given conditions. Decision table is the term used for a Control table or State-transition table in the field of Business process modeling; they are usually formatted as the transpose of the way they are formatted in Software engineering.
The Association of Chartered Certified Accountants (ACCA) is the global professional accounting body offering the Chartered Certified Accountant qualification (CCA). Founded in 1904, It is now the fourth-largest professional accounting body in the world, with 252,500 members and 526,000 student members.
For the first time in series history, the NASCAR Cup Series rolls into World Wide Technology Raceway at Gateway. The St. Louis area will get its first experience with the sport’s premier series ...
The Framingham Risk Score is a sex-specific algorithm used to estimate the 10-year cardiovascular risk of an individual. The Framingham Risk Score was first developed based on data obtained from the Framingham Heart Study, to estimate the 10-year risk of developing coronary heart disease. [1]
Only one race remains to set the Championship 4 in the NASCAR Cup Series. The premier stock-car racing division heads to Martinsville Speedway for the Xfinity 500 on Sunday (2 p.m. ET, NBC, NBC ...
Unlike various other motor racing series, F1 has never awarded bonus points to drivers for leading the most laps (e.g., the IndyCar Series) or qualifying on pole position (e.g., the F1 feeder series, such as Formula 2 and Formula 3). [21]
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