TAILIEUCHUNG - STATEMENT OF STANDARD ACCOUNTING PRACTICE 24 ACCOUNTING FOR INVESTMENTS IN SECURITIES

Another problem is that when very thin stock is planed, say less than 3/16", the stock is flexible enough that the front of it can bounce up into the planer cutting head when the piece first goes in, and before it is held down by the out feed roller of the planer. It can also pop up into the cutter at the end of the cut after the rear end comes away from the in feed roller. To prevent this, use the planing jig and put double-sided carpet tape under the lead and tail ends of the piece being planed. | SSAP 24 April 1999 SSAP 24 STATEMENT OF STANDARD ACCOUNTING PRACTICE 24 ACCOUNTING FOR INVESTMENTS IN SECURITIES Issued April 1999 The standards which have been set in bold italic type should be read in the context of the background material and implementation guidance and in the context of the Foreword to Statements of Standard Accounting Practice and Accounting Guidelines. Statements of Standard Accounting Practice are not intended to apply to immaterial items see paragraph 8 of the Foreword . Introduction The objective of this Statement is to prescribe principles for the accounting treatment and disclosure of investments in debt and equity securities. The major issues in accounting for investments in securities addressed by this Statement are the classification and measurement of different categories of investments the treatment of holding gains and losses and disclosure of relevant information. Scope 1. This Statement should be applied in accounting and reporting for investments in debt and equity securities except those held either solely for the purpose of recovering advances or as investments in subsidiaries associates or joint ventures which are dealt with in accordance with SSAP 7 SSAP10 and SSAP 21 respectively. 2. The requirements of this Statement do not apply to retirement schemes authorised unit trusts and authorised mutual funds. Definitions 3. The following terms are used in this Statement with the meanings specified Amortised cost is cost plus or minus the cumulative amortisation of the difference between the purchase price and the maturity amount. Cost in relation to securities held is the amount paid or payable for the acquisition of the holding including any charges taxes and duties any option premium paid or received as a precursor to the holding but net of any selling fee received or receivable and excluding accrued interest. Where part of a holding is sold the cost of the holding should be calculated as the average cost of acquisition. Debt .

• Đầu tư Chứng khoán
• patient involvement
• risks and benefits
• informed decision
• Wastewater
• Maillard Reaction
• Pros and Cons
• BMC Musculoskeletal Disorders
• Patient participation
• Patient experience
• Patient satisfaction
• Acute care
• Cluster randomised crossover trial
• Multimedia intervention
• healthcare professionals
• individual patients
• Patient centred care
• Key principle
• Shared decision making
• Disease modifying anti rheumatic drugs
• Importance of Genetic
• Manage Abiotic Stress
• Genetic Diversity