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Air entrainment in concrete is the intentional creation of tiny air bubbles in a batch by adding an air entraining agent during mixing. A form of surfactant (a surface-active substance that in the instance reduces the surface tension between water and solids) it allows bubbles of a desired size to form. These are created during concrete mixing ...
Vouching is a technical term that refers to the inspection of documentary evidence supporting and substantiating a financial transaction, by an auditor. It is the essence of auditing [1] Vouching is the practice followed in an audit, with the objective of establishing the authenticity of the transactions recorded in the primary books of account.
Gypsum concrete is a building material used as a floor underlay [ 43 ] used in wood-frame and concrete construction for fire ratings, [ 43 ] sound reduction, [ 43 ] radiant heating, [ 44 ] and floor leveling. It is a mixture of gypsum, Portland cement, and sand. [ 43 ] One of its advantages is the lightweight nature.
Substance over form is an accounting principle used "to ensure that financial statements give a complete, relevant, and accurate picture of transactions and events". If an entity practices the 'substance over form' concept, then the financial statements will convey the overall financial reality of the entity (economic substance), rather than simply reporting the legal record of transactions ...
t. e. In financial accounting, a cash flow statement, also known as statement of cash flows, [ 1 ] is a financial statement that shows how changes in balance sheet accounts and income affect cash and cash equivalents, and breaks the analysis down to operating, investing and financing activities. Essentially, the cash flow statement is concerned ...
Furniture, fixtures, and equipment (or FF&E) (sometimes Furniture, furnishings, and equipment [1] [2]) is an accounting term used in valuing, selling, or liquidating a company or a building. FF&E are movable furniture , fixtures , or other equipment that have no permanent connection to the structure of a building or utilities. [ 3 ]
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e. International Accounting Standard 16 Property, Plant and Equipment or IAS 16 is an international financial reporting standard adopted by the International Accounting Standards Board (IASB). It concerns accounting for property, plant and equipment (known more generally as fixed assets), including recognition, determination of their carrying ...