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The assignment of freeboard (and therefore applicable load line) is dependent on the: type of ship [1] structure of the ship [1] areas and seasons the ship trades in, eg winter North Atlantic [1] other safety measures for special conditions, including certain cargoes. [1] Ships are also categorised as either a type A ship or a type B ship.
This is a list of the International Financial Reporting Standards (IFRSs) and official interpretations, as set out by the IFRS Foundation. It includes accounting standards either developed or adopted by the International Accounting Standards Board (IASB), the standard-setting body of the IFRS Foundation.
In sailing and boating, a vessel's freeboard is the distance from the waterline to the upper deck level, measured at the lowest point of sheer where water can enter the boat or ship. [1] In commercial vessels, the latter criterion measured relative to the ship's load line , regardless of deck arrangements, is the mandated and regulated meaning.
The five General Standards set forth requirements for the conduct of all valuation assignments, including establishing the terms of a valuation engagement, bases of value, valuation approaches and methods, and reporting. They are designed to be applicable to valuations of all types of assets and for any valuation purpose.
The Federal Accounting Standards Advisory Board (FASAB) is a United States federal advisory committee whose mission is to improve federal financial reporting through issuing federal financial accounting standards and providing guidance after considering the needs of external and internal users of federal financial information. [3]
Graphical representation of the dimensions used to describe a ship. Length between perpendiculars (often abbreviated as p/p, p.p., pp, LPP, LBP or Length BPP) is the length of a ship along the summer load line from the forward surface of the stem, or main bow perpendicular member, to the after surface of the sternpost, or main stern perpendicular member.
MIL-STD-105 D Quick reference Table, TABLE I and TABLE IIA. MIL-STD-105 was a United States defense standard that provided procedures and tables for sampling by attributes based on Walter A. Shewhart, Harry Romig, and Harold F. Dodge sampling inspection theories and mathematical formulas. Widely adopted outside of military procurement applications.
The concept of the Fair Value Hierarchy is therefore introduced in paragraphs 22 through 31 in SFAS No. 157. To provide the financial statement user with more insight into the valuation techniques and to create comparability among financial statements, SFAS No. 157 requires the fair value assets and liabilities to be allocated to different levels or hierarchies based on the transparencies of ...