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IFRS 9 began as a joint project between IASB and the Financial Accounting Standards Board (FASB), which promulgates accounting standards in the United States. The boards published a joint discussion paper in March 2008 proposing an eventual goal of reporting all financial instruments at fair value, with all changes in fair value reported in net income (FASB) or profit and loss (IASB). [1]
International Financial Reporting Standards, commonly called IFRS, are accounting standards issued by the IFRS Foundation and the International Accounting Standards Board (IASB). [1] They constitute a standardised way of describing the company's financial performance and position so that company financial statements are understandable and ...
IFRS Accounting. The IASB is an independent group of experts with an appropriate mix of recent practical experience and broad geographical diversity, as required by the IFRS Foundation Constitution. [4] IASB members are responsible for the development and publication of IFRS Accounting Standards, including the IFRS for SMEs Accounting Standard ...
The Casa Fernandini is a building designed by architect Walter Weberhofer. [1] It was built between 1957 and 1958 in the district of Santa María del Mar , south of Lima . It is named after its owner, Anita Fernandini de Naranjo .
The longboat was usually the largest boat carried. In the early period of use, a ship's longboat was often so large that it could not be carried on board, and was instead towed. For instance, a survey of 1618 of Royal Navy ship's boats listed a 52 ft 4 in (16 m) longboat used by the First Rate Prince , a ship whose length of keel was 115 ft (35 m).
It opened as Club Casa del Mar, a private beach club, on May 1, 1926. [ 2 ] [ 4 ] Designed by Los Angeles architect Charles F. Plummer to reflect an Italian Renaissance Revival aesthetic, the glory days of the hotel spanned 1926-41, as it became one of the most successful beach clubs in Southern California, popular with socialites and Hollywood ...
Madre de Deus (Mother of God; also called Mãe de Deus and Madre de Dios, referring to Mary) was a Portuguese ocean-going carrack, renowned for her capacious cargo and provisions for long voyages.
Commissioned in October, it entered regular service in late November 2001. Homeported in Las Palmas, Esperanza del Mar provides medical services for the crews of the Spanish industrial fishing fleet off the coast of Western Africa. It is one of the larger hospital ships currently in service and possibly the largest purpose-built hospital ship ...