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IFRS 13 Fair Value Measurement applies to IFRSs that require or permit fair value measurements or disclosures and provides a single IFRS framework for measuring fair value and requires disclosures about fair value measurement. The Standard defines fair value on the basis of an \'exit price\' notion and uses a \'fair value hierarchy\', which results in a market-based, rather than entity-specific, measurement. IFRS 13 was originally issued in May 2011 and applies to annual periods beginning on or after 1 January 2013. History of IFRS 13 Related Interpretations Amendments under consideration by the IASB In addition, the IASB has signalled an intention to conduct a post-implementation review of IFRS 13, commencing in 2015. Publications and resources Summary of IFRS 13 Objective IFRS 13: [IFRS 13:1] IFRS 13 applies when another IFRS requires or permits fair value measurements or disclosures about fair value measurements (and measurements, such as fair value less costs to sell, based on fair value or disclosures about those measurements), except for: [IFRS 13:5-7] Additional exemptions apply to the disclosures required by IFRS 13. Key definitions [IFRS 13:Appendix A] The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date A market in which transactions for the asset or liability take place with sufficient frequency and volume to provide pricing information on an ongoing basis The price that would be received to sell an asset or paid to transfer a liability The use of a non-financial asset by market participants that would maximise the value of the asset or the group of assets and liabilities (e.g. a business) within which the asset would be used The market that maximises the amount that would be received to sell the asset or minimises the amount that would be paid to transfer the liability, after taking into account transaction costs and transport costs The market with the greatest volume and level of activity for the asset or liability Fair value hierarchy Overview IFRS 13 seeks to increase consistency and comparability in fair value measurements and related disclosures through a \'fair value hierarchy\'. The hierarchy categorises the inputs used in valuation techniques into three levels. The hierarchy gives the highest priority to (unadjusted) quoted prices in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. [IFRS 13:72] If the inputs used to measure fair value are categorised into different levels of the fair value hierarchy, the fair value measurement is categorised in its entirety in the level of the lowest level input that is significant to the entire measurement (based on the application of judgement). [IFRS 13:73] Level 1 inputs Level 1 inputs are quoted prices in active markets for identical assets or liabilities that the entity can access at the measurement date. [IFRS 13:76] A quoted ma.

IFRS 13Fair Value Measurement applies to IFRSs that require or per.pdf

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Cyanobacteria does not compete with methanogens , rather it acts as .pdf

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Correlation is the key in diversification of risk. If one asset does well, the other does not. Therefore, adding assets that do not behave like other assets in your portfolio is good and can reduce risk. The two companies should have a correlation of less than 1.0. Even when we expand the portfolio to many assets, correlation among assets remains the primary determinant of portfolio risk. Lower correlations are associated with lower risk. Unfortunately, most assets have high positive correlations. The challenge in diversifying risk is to find assets that have a correlation that is much lower than +1.0. For Diversified portfolios investor must have domestic stocks, domestic bonds, foreign stocks, foreign bonds, real estate, cash, and other asset classes.The low correlations between stocks and bonds are attractive for portfolio diversification. Similarly, including international securities in a portfolio can also control portfolio risk Solution Correlation is the key in diversification of risk. If one asset does well, the other does not. Therefore, adding assets that do not behave like other assets in your portfolio is good and can reduce risk. The two companies should have a correlation of less than 1.0. Even when we expand the portfolio to many assets, correlation among assets remains the primary determinant of portfolio risk. Lower correlations are associated with lower risk. Unfortunately, most assets have high positive correlations. The challenge in diversifying risk is to find assets that have a correlation that is much lower than +1.0. For Diversified portfolios investor must have domestic stocks, domestic bonds, foreign stocks, foreign bonds, real estate, cash, and other asset classes.The low correlations between stocks and bonds are attractive for portfolio diversification. Similarly, including international securities in a portfolio can also control portfolio risk.

Correlation is the key in diversification of risk. If one asset does.pdf

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Ans.) Exosomes are layer enclosed vesicles effectively discharged into the extracellular space, whose substance reflects the physiological condition of the cells they begin from. These vesicles are involved in cell-to-cell correspondence and exchange of naturally dynamic proteins, lipids, and RNAs. A ) Molecular composition of virus-modified exosomes- Exosomes are basically cytoplasm encased in a lipid bilayer with uncovered at the outside of transmembrane proteins. Exosomes may contain a wide range of biomolecules like proteins, sugars, lipids and furthermore nucleic acid also. New sanitization strategies giving exceedingly immaculate arrangements of exosomes have permitted the utilization of proteomic and atomic systems to comprehend the sub-atomic piece of exosomes. B) Both the virus-modified exosomes and typical eukaryotic cell membrane is made up of lipid bilayer. The chemical composition of both the mentioned entities is almost same as both of them are composed of proteins, sugars, lipids and nucleic acid. Exosomes are found inside the eukaryotic cell, they are derived from the eukaryotic cell. C) These virus-modified exosomes are used to target the RNA delivery, a new advancement in the field of nanomedicine. Recent studies propose that a specific type of nano-sized lipid vesicles called exosomes can consolidate and transport useful RNAs into target cells and may serve as an appealing option. Confirmation is gathered that most pluricellular organism maintains exosome- based interchanges by means of transfer between mRNA and miRNAs between the cells. We found that viruses have discovered approaches to endeavor this correspondence. We talk about disclosures in exosome biogenesis their physical properties, focusing on and transport methodologies and how the information of exosome creation in virus tainted cells could impel their entrance into clinical trials. Solution Ans.) Exosomes are layer enclosed vesicles effectively discharged into the extracellular space, whose substance reflects the physiological condition of the cells they begin from. These vesicles are involved in cell-to-cell correspondence and exchange of naturally dynamic proteins, lipids, and RNAs. A ) Molecular composition of virus-modified exosomes- Exosomes are basically cytoplasm encased in a lipid bilayer with uncovered at the outside of transmembrane proteins. Exosomes may contain a wide range of biomolecules like proteins, sugars, lipids and furthermore nucleic acid also. New sanitization strategies giving exceedingly immaculate arrangements of exosomes have permitted the utilization of proteomic and atomic systems to comprehend the sub-atomic piece of exosomes. B) Both the virus-modified exosomes and typical eukaryotic cell membrane is made up of lipid bilayer. The chemical composition of both the mentioned entities is almost same as both of them are composed of proteins, sugars, lipids and nucleic acid. Exosomes are found inside the eukaryotic cell, they are derived.

Ans.) Exosomes are layer enclosed vesicles effectively discharged in.pdf

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The java program that display a menu of choices and p.pdf

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(a).Let me show that H is a subgroup. Then you can make the identical argument and show that K is. e = (e, e) is in H let (x, e) be in H. G1 group so x^-1 in G1. Now (x^-1, e) = (x,e)^-1 since (x, e)(x^-1, e) = (xx^- 1, e) = (e, e) which is the identity in G let (x, e), (y, e) be in H. Then (x,e)(y,e) = (xy,ee) = (xy,e) is in H. Therefore H is a subgroup of G b) Let me show that KH=G. You can make the identical argument to show that HK=G. Let k =(e, y) be in K, h=(x, e) in H. Then kh = (e,y)(x,e) = (ex,ye)=(x,y) is in G, so KH subset of G Let (x,y) be in G. Then (e,y) is in K and (x,e) is in H, and (e,y)(x,e) = (x,y). So G is a subset of KH. Therefore G=KH Solution (a).Let me show that H is a subgroup. Then you can make the identical argument and show that K is. e = (e, e) is in H let (x, e) be in H. G1 group so x^-1 in G1. Now (x^-1, e) = (x,e)^-1 since (x, e)(x^-1, e) = (xx^- 1, e) = (e, e) which is the identity in G let (x, e), (y, e) be in H. Then (x,e)(y,e) = (xy,ee) = (xy,e) is in H. Therefore H is a subgroup of G b) Let me show that KH=G. You can make the identical argument to show that HK=G. Let k =(e, y) be in K, h=(x, e) in H. Then kh = (e,y)(x,e) = (ex,ye)=(x,y) is in G, so KH subset of G Let (x,y) be in G. Then (e,y) is in K and (x,e) is in H, and (e,y)(x,e) = (x,y). So G is a subset of KH. Therefore G=KH.

(a).Let me show that H is a subgroup. Then you can make the identica.pdf

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1=2Solution 1=2.pdf

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ASSETS 2016 2015 Current assets: Cash 3251 3407 Accouns receivable 4777 5801 Inventory 12438 13802 Total current assets 20466 23010 Fixed assets: Net plant and equipment 49749 74097 Total assets 70215 97107 LIABILITIES & OWNERS\' EQUITY Current liabilities: Accounts payable 2143 2580 Other 88 105 Notes payable 1740 2096 3971 4781 Long term debt 13600 16360 Total debt 17571 21141 Owners\' equity: Common stock and paid in surplus 37000 37000 Accumulated earnings 15644 38966 Total owners\' equity 52644 75966 Total liabilities and owners\' equity 70215 97107 Current ratio = Current assets/Current liabilities = 5.15 4.81 (20466/3971) (23010/4781) Quick ratio = (Cash+Accounts receivable)/Current liabilities = 2.02 1.93 (3251+4777)/3971)) (3407+5801)/4781)) Cash ratio = (Cash+marketable securities)/Current liabilities 0.82 0.71 (3251/3971) (3407/4781) Total asset turnover = Sales/Average total assets = 186970/((70215+97107)/2)) = 2.23 Inventory turnover = Cost of goods sold/Average inventory = 126003/((12438+13802)/2)) = 9.60 Receivables turnover = Sales/Average receivables = 186970/((4777+5801)/2)) = 35.35 Total debt ratio = Total debt/Total assets 0.25 0.22 Debt equity ratio = Total debt/Total equity 0.33 0.28 Equity multiplier =Total assets/Total equity 1.33 1.28 Times interest earned = EBIT/Interest expense = 55614/1450 = 38.35 Cash coverage ratio = (EBIT+Depreciation)/Interest expense = (55614+5353)/1450 = 42.05 Profit margin = Net income/Sales = 35207/186970 = 18.83% Return on assets = Net income/Average assets = 35207/((70215+97107)/2)) = 42.08% Return on equity = Net income/Average equity = 35207/((52644+75966))/2) = 54.75% Solution ASSETS 2016 2015 Current assets: Cash 3251 3407 Accouns receivable 4777 5801 Inventory 12438 13802 Total current assets 20466 23010 Fixed assets: Net plant and equipment 49749 74097 Total assets 70215 97107 LIABILITIES & OWNERS\' EQUITY Current liabilities: Accounts payable 2143 2580 Other 88 105 Notes payable 1740 2096 3971 4781 Long term debt 13600 16360 Total debt 17571 21141 Owners\' equity: Common stock and paid in surplus 37000 37000 Accumulated earnings 15644 38966 Total owners\' equity 52644 75966 Total liabilities and owners\' equity 70215 97107 Current ratio = Current assets/Current liabilities = 5.15 4.81 (20466/3971) (23010/4781) Quick ratio = (Cash+Accounts receivable)/Current liabilities = 2.02 1.93 (3251+4777)/3971)) (3407+5801)/4781)) Cash ratio = (Cash+marketable securities)/Current liabilities 0.82 0.71 (3251/3971) (3407/4781) Total asset turnover = Sales/Average total assets = 186970/((70215+97107)/2)) = 2.23 Inventory turnover = Cost of goods sold/Average inventory = 126003/((12438+13802)/2)) = 9.60 Receivables turnover = Sales/Average receivables = 186970/((4777+5801)/2)) = 35.35 Total debt ratio = Total debt/Total assets 0.25 0.22 Debt equity ratio = Total debt/Total equity 0.33 0.28 Equity multiplier =Total assets/Total equity 1.33 1.28 Times interest earned = EBIT/Interest expense = 55614/.

ASSETS 2016 2015 Current assets Cash 3251 3407 Accouns re.pdf

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ACA (Affordable care Act) signed by Obama on 23 march 2010. Putting Information for Consumers Online So that consumers can compare health insurance coverage options and pick the coverage that works for them. Prohibiting Denying Coverage of Children Based on PreExisting Conditions The health care law includes new rules to prevent insurance companies from denying coverage to children under the age of 19 due to a pre-existing condition. Prohibiting Insurance Companies from Rescinding Coverage In the past, insurance companies could search for an error, or other technical mistake, on a customer\'s application and use this error to deny payment for services when he or she got sick. But now this is illegal. After media reports cited incidents of breast cancer patients losing coverage, insurance companies agreed to end this practice immediately. Eliminating Lifetime Limits on Insurance Coverage Insurance companies will be prohibited from imposing lifetime dollar limits on essential benefits, like hospital stays. Regulating Annual Limits on Insurance Coverage Insurance companies\' use of annual dollar limits on the amount of insurance coverage a patient may receive will be restricted for new plans in the individual market and all group plans. In 2014, the use of annual dollar limits on essential benefits like hospital stays will be banned for new plans in the individual market and all group plans. Appealing Insurance Company Decisions Provides consumers with a way to appeal coverage determinations or claims to their insurance company, and establishes an external review process. Establishing Consumer Assistance Programs in the States States that apply ACA receive federal grants to help set up or expand independent offices to help consumers navigate the private health insurance system. These programs help consumers file complaints and appeals; enroll in health coverage; and get educated about their rights and responsibilities in group health plans or individual health insurance policies. The programs will also collect data on the types of problems consumers have, and file reports with the U.S. Department of Health and Human Services to identify trouble spots that need further oversight. Improving Quality and lowering costs Both this head get amended from time to time so that consumer receive best to best service. Increasing Access to Affordable Care Hoe ACA Affects Reiumburshment Short Term Effects: The most immediate expected effect of the ACA for providers is a sudden rise in patient populations. Millions of Americans are expected to obtain coverage under the ACA Payers are required to cover more than ever,under the ACA, individual and small group health plans are required to cover 10 essential health benefits Long Term Effects: Changing payment and care models,biggest changes in healthcare right now are the new fee-for- value payment models that are replacing traditional fee-for-service programs Through Medicare and Medicaid, the government has been .

ACA (Affordable care Act) signed by Obama on 23 march 2010. .pdf

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we have, V1 T1= V2T2 Volume = V2 = 12.126 lit.pdf

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Should just be proportional .0951.28=x1 .074=.pdf

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only C represents the pair of resonance structure.pdf

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pH =1.074 pH = - log(concentration of H+) = -log .pdf

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Nvm. Got answer Solution .pdf

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D because bromine only exists in diatomic form .pdf

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c. CH3O .pdf

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As benzoyl radical is very big, E isomer is preferable because of sterical difficulties. E-isomer is less polar, because 2 -C=O groups will be located in the opposite direction relatively to each other. in Z they will be on the same side. Solution As benzoyl radical is very big, E isomer is preferable because of sterical difficulties. E-isomer is less polar, because 2 -C=O groups will be located in the opposite direction relatively to each other. in Z they will be on the same side..

As benzoyl radical is very big, E isomer is prefe.pdf

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B. Molecules that evaporate are the ones that are.pdf

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a) melt b) evaporation c) sublimation .pdf

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7.38 Sol.pdf

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