TAILIEUCHUNG - UPDATE SUPPLEMENT—1996: INTERMEDIATE ACCOUNTING

Green Infrastructure Neighbourhood Ecosystem Services (GINES) is derived from Tables [D] and [E]. It is an over-arching indicator which assumes a direct relationship between ecosystem health and the availability of regulating and cultural ecosystem services. Its calculation takes into account the fact that landscape artificial intensity reduces the supply of green infrastructure services and, at the same time, increases the number of potential beneficiaries (because of neighbourhood or easier access by transport infrastructures). Not surprisingly, medium-size human settlements will be the best performers regarding accessible GINES. GINES are not only interesting per se. As long as they can be computed by Socio-Ecological Landscape Units and/or grid-cells and reported by river basins and administrative units, GINES can be. | UPDATE SUPPLEMENT-1996 to accompany and be integrated with EIGHTH EDITION Intermediate Accounting Donald E. Kieso . . KPMG Peat Marwick Emeritus Professor of Accounting Northern Illinois University DeKalb Illinois Jerry J. Weygandt . A. Arthur Andersen Alumni Professor of Accounting University of Wisconsin Madison Wisconsin John Wiley Sons Inc. New York I Chichester I Brisbane I Toronto I Singapore Copyright 1997 by John Wiley Sons Inc. All rights reserved. Published simultaneously in Canada. Reproduction or translation of any part of this work beyond that permitted by Sections 107 and 108 of the 1976 United States Copyright Act without the permission of the copyright owner is unlawful. Requests for permission or further information should be addressed to the Permissions Department John Wiley Sons. ISBN 0-471-16657-x Printed in the United States of America 10 987654321 Transfer of Financial Assets 1 TOPIC Transfer of Financial Assets TEXTBOOK Chapter 7 insert on page 343 as the last paragraph SOURCE Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities Statement of Financial Accounting Standards No. 125 Norwalk Conn. FASB 1996 . A transfer of nancial assets or all or a portion of a nancial asset in which the transferor surrenders control over those nancial assets shall be accounted for as a sale to the extent that consideration other than bene cial interests in the transferred assets is received in exchange. The transferor has surrendered control over transferred assets if and only if all of the following conditions are met a. The transferred assets have been isolated from the transferor put presumptively beyond the reach of the transferor and its creditors even in bankruptcy or other receivership. b. Either 1 each transferee obtains the right free of conditions that constrain it from taking advantage of that right to pledge or exchange the transferred assets or 2 the transferee is a qualifying .

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