Briefly describe some of the similarities and differences between U-S-.docx
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Briefly describe some of the similarities and differences between U.S. GAAP and IFRS with respect to the accounting for investments. Solution Similarities 1) An equity investment that gives an investor significant influence over an investee is considered an equity method investment under both US GAAP and IFRS. 2) Further the equity method of accounting for such investments if applicable generally is consistent under both US GAAP and IFRS. 3) Under both US GAAP And IFRS the determination of whether entities are consolidated by a reporting entity is based on control although there is some differences in the definition of control. 4) Further uniform accounting policies are used for all the entities within a consolidated group. Differences 1)Under US GAAP focus is on controlling Financial interests whereas under IFRS focus is on power to control. 2) Under US GAAP preparaion of consolidated financial statements is required in general although certain industry specific exceptions exist. Under IFRS it is also required in general but there is limited exemption from preparing consolidated financial statements for a parent company that is itself a wholly owned subsidiary or is apartially owned subsidiary if certain conditions are met. 3) Under US GAAP potential voting rights are generally not considered in the determination of significant influence whereas under IFRS potential voting rights are considered if currently exercisable in determining significant influence. .
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What are the Disadvantages of IFRS (International Financial Reporting.docx
What are the Disadvantages of IFRS (International Financial Reporting Standards) to GAAP (Generally Accepted Accounting Principles)?
Solution
What are the Disadvantages of IFRS (International Financial Reporting Standards) to GAAP (Generally Accepted Accounting Principles)?
Disadvantages of IFRS (International Financial Reporting Standards) to GAAP (Generally Accepted Accounting Principles) are :
IFRS would raise uncertainity as it permits manager to excercise their own judgement when deciding what to be reported in financial Statement, this would increase the chances of error in financial statement which would effect stakeholder i.e investor,stockholder, creditor etc
There is not much enforcement of IFRS , As GAAP has been looking by several organisation such as Securities and Exchange Commission that watches over its accounting rules where IFR does not .
It is hard to compare each financial statement as many company has different countries where each different laws & regulation and each company maintain their own accounting standard than its very hard to compare the financial statement with other company.
.
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What are the Disadvantages of IFRS (International Financial Reporting.docx
What are the Disadvantages of IFRS (International Financial Reporting Standards) to GAAP (Generally Accepted Accounting Principles)?
Solution
What are the Disadvantages of IFRS (International Financial Reporting Standards) to GAAP (Generally Accepted Accounting Principles)?
Disadvantages of IFRS (International Financial Reporting Standards) to GAAP (Generally Accepted Accounting Principles) are :
IFRS would raise uncertainity as it permits manager to excercise their own judgement when deciding what to be reported in financial Statement, this would increase the chances of error in financial statement which would effect stakeholder i.e investor,stockholder, creditor etc
There is not much enforcement of IFRS , As GAAP has been looking by several organisation such as Securities and Exchange Commission that watches over its accounting rules where IFR does not .
It is hard to compare each financial statement as many company has different countries where each different laws & regulation and each company maintain their own accounting standard than its very hard to compare the financial statement with other company.
.
Generally accepted accounting principles
Introduction of Generally Accepted Accounting Principles: These widely accepted accounting principles that are generally recognized by almost all the persons associated with accounting along with representation of accepted accounting practices are known as ” Generally Accepted Accounting Principles”.
It is the summation of all theories, doctrine, conventions, or principles closely related to the accounting which got global recognition.
Distinguish between the GAAP and IFRS standards for internal .pdf
Distinguish between the GAAP and IFRS standards for internal control.
Distinguish between the GAAP and IFRS standards for internal control.
Distinguish between the GAAP and IFRS standards for internal control.
Distinguish between the GAAP and IFRS standards for internal control.
Solution
Diffenece Between GAAP and IFRS standards for internal control.
- GAAP stands for Generally accepted accounting principles. IFRS stands for International
Financial reporting standards.
- IFRS are globally accepted accounting standards which is used by many countries for the
preperation of financial statements.GAAP are the set of accounting principles which are used
only in United States for the preperation of financial statements
- GAAP are formed by Financial Accounting Standard Board. However, IFRS are developed by
International accounting standard board.
- If we talk about Inventory method, GAAP uses FIFO, LIFO and weighted average method,
However IFRS uses FIFO and weighted average method.
- Under IFRS, etraordinary items are not segregated in the income statement, while under
GAAP, extraordinary items are shown under the net income.
-GAAP are rule based, and IFRS are principle based.
-GAAP prohibits the reversal of inventory. But it is permissable under IFRS only when some
specific conditions satisfy..
IFRS has become the required or permitted accounting frame-
I
FRS has become the required or permitted accounting frame-
work for financial reporting in many of the world’s financial
markets, whether explicitly endorsed or integrated into nation-
al regimes based on IFRS. Even though IFRS is not current-
ly permitted by the SEC for U.S. registrants, U.S. accountants
need to know IFRS—and how it differs from U.S. GAAP—
because they will encounter it in the financial statements of for-
eign companies whose securities trade in the United States, for-
eign subsidiaries of U.S. companies, and U.S. subsidiaries of
foreign companies. Although the IASB and FASB have reduced
the differences between these sets of standards over the past
decade, several remain.
Converting Financial Statements from
U.S. GAAP to IFRS
A C C O U N T I N G & A U D I T I N G
i n t e r n a t i o n a l a c c o u n t i n g
JANUARY 2014 / THE CPA JOURNAL20
By Peter Harris, Eva K. Jermakowicz, and Barry Jay Epstein
A Comprehensive Illustration
Coverage of IFRS in college accounting
curricula and professional-licensing exami-
nations has expanded in the past decade,
making newly minted practitioners at least
partially conversant with the remaining dif-
ferences between GAAP and IFRS.
Practitioners who were educated and trained
before IFRS became widely employed, how-
ever, might benefit from a comprehensive
illustration of the GAAP-to-IFRS conversion
process.
To assist such CPAs, the authors have
developed a comprehensive illustration of
the process to be employed when convert-
ing U.S. GAAP–based financial statements
to conform with IFRS, as these sets of
standards exist today. The goal is to intro-
duce the major differences between U.S.
GAAP and IFRS, with their resulting
divergent effects on the financial statements.
The illustration presents a U.S. GAAP–pre-
pared statement of financial position and an
income statement; then, based on a set of
specific facts affecting financial reporting by
the entity, it details the conversion to IFRS-
compliant financial statements. The process
begins with the recording of IFRS compli-
ance worksheet adjustments, continues
with worksheet reconciliation from U.S.
GAAP to IFRS, and concludes with the
preparation of IFRS-based statements.
Most of the more significant and likely
differences between the two frameworks
are highlighted. These matters pertain to
the capitalization of qualifying develop-
ment costs; allowable inventory costing
methods (i.e., use of the last-in, first-out
[LIFO] method is prohibited under
IFRS); permissible use of the revaluation
model for property, plant, and equipment
(PP&E); use of component depreciation;
and the allowable reversal of impairment
losses. This example also addresses the
more conservative approach of IFRS
regarding the recognition of contingent
losses and the different finance (capital)
lease requirements. Finally, this example
illustrates the different requirements for
presenting compound financial instruments
(e.g., convertible debt securiti ...
The FASB Accounting Standards Codification represents the single sou.pdf
The FASB Accounting Standards Codification represents the single source of authoritative U.S.
generally accepted accounting principles.
Required: Determine the specific citation for accounting for the following:
An entity has financial statement and disclosure alternatives that may provide additional useful
information. For example, an entity may highlight the effects of consolidating a limited
partnership by providing consolidating financial statements or separately classifying the assets
and liabilities of the limited partnership(s) on the face of the balance sheet.
Solution
US GAAP- Accounting Policies
Under US GAAP for Accounting policies such disclosure for basis of presentation can be
made.Organization, Consolidation and Presentation of Financial Statements Disclosure and
Significant Accounting PoliciesThe entire disclosure for the organization, consolidation and
basis of presentation of financial statements disclosure, and significant accounting policies of
the reporting entity. May be provided in more than one note to the financial statements, as long
as users are provided with an understanding of (1) the significant judgments and assumptions
made by an enterprise in determining whether it must consolidate a VIE and/or disclose
information about its involvement with a VIE, (2) the nature of restrictions on a consolidated
VIE\'s assets reported by an enterprise in its statement of financial position, including the
carrying amounts of such assets, (3) the nature of, and changes in, the risks associated with an
enterprise\'s involvement with the VIE, and (4) how an enterprise\'s involvement with the VIE
affects the enterprise\'s financial position, financial performance, and cash flows. Describes
procedure if disclosures are provided in more than one note to the financial
statements.Organization, Consolidation, Basis of Presentation, Business Description and
Accounting PoliciesThe entire disclosure for the general note to the financial statements for the
reporting entity which may include, descriptions of the basis of presentation, business
description, significant accounting policies, consolidations, reclassifications, new
pronouncements not yet adopted and changes in accounting principles..
International accounting: Comparative accounting the americas and asia
Comparative accounting Americas and Asia
Concepts for Analysis 1-1Presented below are four stat.docx
Concepts for Analysis 1-1
Presented below are four statements which you are to identify as true or false.
1.
GAAP is the term used to indicate the whole body of FASB authoritative literature.
2.
Any company claiming compliance with GAAP must comply with most standards and interpretations but does not have to follow the disclosure requirements.
3.
The primary governmental body that has influence over the FASB is the SEC.
4.
The FASB has a government mandate and therefore does not have to follow due process in issuing a standard.
Concepts for Analysis 1-2
Presented below are four statements which you are to identify as true or false.
1.
The objective of financial statements emphasizes a stewardship approach for reporting financial information.
2.
The purpose of the objective of financial reporting is to prepare a balance sheet, an income statement, a statement of cash flows, and a statement of owners’ or stockholders’ equity.
3.
Because they are generally shorter, FASB interpretations are subject to less due process, compared to FASB standards.
4.
The objective of financial reporting uses an entity rather than a proprietary approach in determining what information to report.
To satisfy the stewardship reporting responsibility of management, companies prepare multiple sets of special-purpose financial statements to meet the information needs of a variety of financial statement users.
True
False
Practice Question 4
Accounting principles are "generally accepted" only when
I. an authoritative accounting rule-making body has established it in an official pronouncement.
II. it has been accepted as appropriate because of its universal application.
I only.
II only.
I or II.
Neither I nor II.
Practice Question 25
The Codification’s purpose is to integrate and synthesize existing GAAP?not to create new GAAP.
All of the following are true regarding the FASB Codification except:
the goal of the Codification was to provide one place where all authoritative literature about financial statement preparation could be found.
the purpose of the Codification is to create new GAAP.
the Codification was created to simplify user access.
the Codification changes the way GAAP is documented, presented, and updated.
Correct!
IFRS stands for:
International Federation of Reporting Services.
Independent Financial Reporting Standards.
International Financial Reporting Standards.
Integrated Financial Reporting Services.
The major key players on the international side are the:
IASB and FASB.
SEC and FASB.
IOSCO and the SEC.
IASB and IOSCO.
IFRS is comprised of:
International Financial Reporting Standards and FASB Financial Reporting Standards.
International Financial Reporting Standards, International Accounting Standards, and International Accounting Interpretations.
International Accounting Standards and International Accounting Interpretations.
F.
(1) What are the various types of damages available in a breach of.docx
(1) What are the various types of damages available in a breach of contract case. Please explain when each type of damages may apply (provide a few examples).
(2) Describe the horizontal and vertical restraints of trade that violate Section 1 of the Sherman Act.
(3) Explain the three theories of liability under which an accountant/accounting firm may be liable to third parties for a claim based on negligence. Which is the strictest and least strictest theory?
CH51
“By certifying the public reports that collectively depict a corporation’s financial status, the independent auditor assumes a public respon-sibility transcending any employment relationship with the client.”
—Justice Burger
United States v. Arthur Young & Co.
465 U.S. 805, 104 S.Ct. 1495, 1984 U.S. Lexis 43 (1984)
Introduction to Accountants’ Duties and Liability
Although accountants provide a wide variety of services to corporations and other businesses, their primary functions are (1) auditing financial statements and
rendering opinions about those audits. Accountants also prepare unaudited financial statements for clients, render tax advice, prepare tax forms, and provide consulting and other services to clients.
Audits generate the majority of litigation against accountants. Lawsuits against accountants are based on the common law (e.g., breach of contract, misrepresen-tation, negligence), or on violation of certain statutes (particularly federal securi-ties laws). Accountants can be held liable both to clients and to third parties. This chapter examines the legal liability of accountants.
Public Accounting
The term accountant applies to persons who perform a variety of services, includ-ing bookkeepers and tax preparers. The term certified public accountant (CPA) applies to accountants who meet certain educational requirements, pass the CPA examination, and have a certain number of years of auditing experience. A person who is not certified is generally referred to as a public accountant.
Limited Liability Partnership (LLP)
Most public accounting firms are organized and operated as limited liabilitypartnerships (LLPs). In this form of partnership, all the partners are limited part-ners who lose only their capital contribution in the LLP if the LLP fails. The lim-ited partners are not personally liable for the debts and obligations of the LLP (see Exhibit 51.1). A limited partner whose negligent or intentional conduct causesinjury is personally liable for his or her own conduct.
Accounting
Debt or
obligation
Firm
Third
owed
(Limited
Liability Party
Partnership)
Capital investment
Accountant
Accountant
Accountant
Accountant
Partner
Partner
Partner
Partner
Liability limited
to capital
contribution
No personal liability
for partnership’s
debts and obligations
In our complex society the accountant’s certificate and the lawyer’s opinion can be instruments for inflicting pecuniary loss more potent than the chisel or the crowbar.
Justice Bl ...
WEEK 5 LECTURE NOTESAnalysis of Financial Statements & Other R.docx
WEEK 5 LECTURE NOTES
Analysis of Financial Statements & Other Reporting Issues
This week we will conclude with the following specific financial reporting topics:
· Inflation - accounting for changing prices.
· Business combinations and consolidated financials.
· Segment reporting.
Historical cost accounting in a period of inflation understates asset values (and related expenses) and overstates income. It ignores the gains and losses in purchasing power caused by inflation that arise from holding monetary assets and liabilities.
Methods of accounting for inflation are
· general purchasing power (GPP) accounting, and
· current cost (CC) accounting.
General Purchasing Power Accounting
· Nonmonetary assets and stockholders’ equity accounts are restated for changes in the general price level.
· Cost of goods sold and depreciation/amortization are based on restated asset values and the net purchasing power gain/loss on the net monetary liability/asset position is included in income.
· Income is the amount that can be paid as a dividend while maintaining the purchasing power of capital.
Current Cost Accounting
· Nonmonetary assets are revalued to current cost.
· Cost of goods sold and depreciation/amortization are based on revalued amounts.
· Income is the amount that can be paid as a dividend while maintaining physical capital.
IAS 29
Deloitte: IAS 29 Financial Reporting in Hyperinflationary Economies applies where an entity's functional currency is that of a hyperinflationary economy. The standard does not prescribe when hyperinflation arises but requires the financial statements (and corresponding figures for previous periods) of an entity with a functional currency that is hyperinflationary to be restated for the changes in the general pricing power of the functional currency.
IAS 29 was issued in July 1989 and is operative for periods beginning on or after 1 January 1990.
IAS 21
Deloitte: IAS 21 The Effects of Changes in Foreign Exchange Rates outlines how to account for foreign currency transactions and operations in financial statements, and also how to translate financial statements into a presentation currency. An entity is required to determine a functional currency (for each of its operations if necessary) based on the primary economic environment in which it operates and generally records foreign currency transactions using the spot conversion rate to that functional currency on the date of the transaction.
IAS 21 was reissued in December 2003 and applies to annual periods beginning on or after 1 January 2005.
IAS 29 requires the use of GPP accounting by firms that report in the currency of a hyperinflationary economy.
IAS 21 requires the financial statements of a foreign operation located in a hyperinflationary economy to first be adjusted for inflation in accordance with IAS 29 before translation into the parent company’s reporting currency.
IFRS 3
Deloitte: IFRS 3 Business Combinations outlines the acco.
C++ program Revising the Array-Based List ADT Given the data structure.docx
C++ program
Revising the Array-Based List ADT
Given the data structure
typedef char *Element;
struct List {
Element *data;
int count;
int capacity;
};
Modify the following insertTail operations, instead of returning false when the array is full, the function should attempt to double the capacity of the list and the old array list is copied into the new array list, and then insert new element. Given the following implementation to modify:
bool insertTail(List* l, Element e) {
if (fullList(l)) {
return false;
} else {
l->data[l->count] = e;
l->count++;
return true;
}
}
Solution
Creating tempElement array.. and copy old elements. Then replace old array with new temp Array. And also we need to update capacity of list.
bool insertTail(List* l, Element e) {
if (fullList(l)) {
// temp list declared with double size
int tempCount = l->count;
Element * temp = new Element[2*tempCount];
// copying old list to new list
for(int i=0; i<tempCount; i++){
temp[i] = list->data[i];
}
//now referencing old array with new array
l->data = temp;
l->capacity = 2*tempCount;
}
// no else condition.. it will continue to insert
l->data[l->count] = e;
l->count++;
return true;
}
.
C++ help!! Im not familiar with how to save- read file so that the pro.docx
C++ help!! Im not familiar with how to save/ read file so that the program works so i\'d realllyy appreaciate it if you wrote down the steps along with the code!
Solution
#include<fstream>
#include<iostream>
using namespace std;
int main()
{
int i,j;
int a[4][4],trans[4][4];
ifstream infile(\"Matrix_01.txt\");//change the file name to test for matrix_02 it must be in the same folder
if(!infile)
{
cout<<\"Cannot open file1.\ \";
return
}
for(i=0;i<4;i++)//reads from the file
{
for(j=0;j<4;j++)
{
infile1>>a[i][j];
}
}
cout<<\"Matrix:\"<<endl;//displays the matrix
for(i=0; i<4; ++i)
{
for(j=0; j<4; ++j)
{
cout << \" \" << a[i][j];
}
cout<<endl;
}
cout<<\"Transpose:\"<<endl;
for(i=0; i<4; ++i)//calculates transpose
for(j=0; j<4; ++j)
{
trans[j][i]=a[i][j];
}
for(i=0; i<4; ++i)//prints transpose
{
for(j=0; j<4; ++j)
{
cout << \" \" << trans[i][j];
}
cout<<endl;
}
cout<<\"Upper Triangle:\ \";
for (int i = 0; i < 4;i++)//prints upper traingle
{
for (int j = 0; j < (4- i); j++)
{
cout << a[i][j] << \" \";
}
cout << \"\ \";
}
cout<<\"Lower Triangle:\ \";
for(i=0;i<4;i++)//prints lower triangle
{
for(j=0;j<=i;j++)
{
cout<<a[i][j]<<\" \";
}
cout<<\"\ \";
}
for ( i = 0 ; i < 4 ; i++ )//checks for transpose
{
for ( j = 0 ; j < 4 ; j++ )
{
if ( a[i][j] != trans[i][j] )
break;
}
if ( j != 4 )
break;
}
if ( i == 4 )
cout<<\"It is a Symmetric matrix.\ \";
else
cout<<\"It is not a Symmetric matrix.\ \";
}
.
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Similar to Briefly describe some of the similarities and differences between U-S-.docx
Generally accepted accounting principles
Introduction of Generally Accepted Accounting Principles: These widely accepted accounting principles that are generally recognized by almost all the persons associated with accounting along with representation of accepted accounting practices are known as ” Generally Accepted Accounting Principles”.
It is the summation of all theories, doctrine, conventions, or principles closely related to the accounting which got global recognition.
Distinguish between the GAAP and IFRS standards for internal .pdf
Distinguish between the GAAP and IFRS standards for internal control.
Distinguish between the GAAP and IFRS standards for internal control.
Distinguish between the GAAP and IFRS standards for internal control.
Distinguish between the GAAP and IFRS standards for internal control.
Solution
Diffenece Between GAAP and IFRS standards for internal control.
- GAAP stands for Generally accepted accounting principles. IFRS stands for International
Financial reporting standards.
- IFRS are globally accepted accounting standards which is used by many countries for the
preperation of financial statements.GAAP are the set of accounting principles which are used
only in United States for the preperation of financial statements
- GAAP are formed by Financial Accounting Standard Board. However, IFRS are developed by
International accounting standard board.
- If we talk about Inventory method, GAAP uses FIFO, LIFO and weighted average method,
However IFRS uses FIFO and weighted average method.
- Under IFRS, etraordinary items are not segregated in the income statement, while under
GAAP, extraordinary items are shown under the net income.
-GAAP are rule based, and IFRS are principle based.
-GAAP prohibits the reversal of inventory. But it is permissable under IFRS only when some
specific conditions satisfy..
IFRS has become the required or permitted accounting frame-
I
FRS has become the required or permitted accounting frame-
work for financial reporting in many of the world’s financial
markets, whether explicitly endorsed or integrated into nation-
al regimes based on IFRS. Even though IFRS is not current-
ly permitted by the SEC for U.S. registrants, U.S. accountants
need to know IFRS—and how it differs from U.S. GAAP—
because they will encounter it in the financial statements of for-
eign companies whose securities trade in the United States, for-
eign subsidiaries of U.S. companies, and U.S. subsidiaries of
foreign companies. Although the IASB and FASB have reduced
the differences between these sets of standards over the past
decade, several remain.
Converting Financial Statements from
U.S. GAAP to IFRS
A C C O U N T I N G & A U D I T I N G
i n t e r n a t i o n a l a c c o u n t i n g
JANUARY 2014 / THE CPA JOURNAL20
By Peter Harris, Eva K. Jermakowicz, and Barry Jay Epstein
A Comprehensive Illustration
Coverage of IFRS in college accounting
curricula and professional-licensing exami-
nations has expanded in the past decade,
making newly minted practitioners at least
partially conversant with the remaining dif-
ferences between GAAP and IFRS.
Practitioners who were educated and trained
before IFRS became widely employed, how-
ever, might benefit from a comprehensive
illustration of the GAAP-to-IFRS conversion
process.
To assist such CPAs, the authors have
developed a comprehensive illustration of
the process to be employed when convert-
ing U.S. GAAP–based financial statements
to conform with IFRS, as these sets of
standards exist today. The goal is to intro-
duce the major differences between U.S.
GAAP and IFRS, with their resulting
divergent effects on the financial statements.
The illustration presents a U.S. GAAP–pre-
pared statement of financial position and an
income statement; then, based on a set of
specific facts affecting financial reporting by
the entity, it details the conversion to IFRS-
compliant financial statements. The process
begins with the recording of IFRS compli-
ance worksheet adjustments, continues
with worksheet reconciliation from U.S.
GAAP to IFRS, and concludes with the
preparation of IFRS-based statements.
Most of the more significant and likely
differences between the two frameworks
are highlighted. These matters pertain to
the capitalization of qualifying develop-
ment costs; allowable inventory costing
methods (i.e., use of the last-in, first-out
[LIFO] method is prohibited under
IFRS); permissible use of the revaluation
model for property, plant, and equipment
(PP&E); use of component depreciation;
and the allowable reversal of impairment
losses. This example also addresses the
more conservative approach of IFRS
regarding the recognition of contingent
losses and the different finance (capital)
lease requirements. Finally, this example
illustrates the different requirements for
presenting compound financial instruments
(e.g., convertible debt securiti ...
The FASB Accounting Standards Codification represents the single sou.pdf
The FASB Accounting Standards Codification represents the single source of authoritative U.S.
generally accepted accounting principles.
Required: Determine the specific citation for accounting for the following:
An entity has financial statement and disclosure alternatives that may provide additional useful
information. For example, an entity may highlight the effects of consolidating a limited
partnership by providing consolidating financial statements or separately classifying the assets
and liabilities of the limited partnership(s) on the face of the balance sheet.
Solution
US GAAP- Accounting Policies
Under US GAAP for Accounting policies such disclosure for basis of presentation can be
made.Organization, Consolidation and Presentation of Financial Statements Disclosure and
Significant Accounting PoliciesThe entire disclosure for the organization, consolidation and
basis of presentation of financial statements disclosure, and significant accounting policies of
the reporting entity. May be provided in more than one note to the financial statements, as long
as users are provided with an understanding of (1) the significant judgments and assumptions
made by an enterprise in determining whether it must consolidate a VIE and/or disclose
information about its involvement with a VIE, (2) the nature of restrictions on a consolidated
VIE\'s assets reported by an enterprise in its statement of financial position, including the
carrying amounts of such assets, (3) the nature of, and changes in, the risks associated with an
enterprise\'s involvement with the VIE, and (4) how an enterprise\'s involvement with the VIE
affects the enterprise\'s financial position, financial performance, and cash flows. Describes
procedure if disclosures are provided in more than one note to the financial
statements.Organization, Consolidation, Basis of Presentation, Business Description and
Accounting PoliciesThe entire disclosure for the general note to the financial statements for the
reporting entity which may include, descriptions of the basis of presentation, business
description, significant accounting policies, consolidations, reclassifications, new
pronouncements not yet adopted and changes in accounting principles..
International accounting: Comparative accounting the americas and asia
Comparative accounting Americas and Asia
Concepts for Analysis 1-1Presented below are four stat.docx
Concepts for Analysis 1-1
Presented below are four statements which you are to identify as true or false.
1.
GAAP is the term used to indicate the whole body of FASB authoritative literature.
2.
Any company claiming compliance with GAAP must comply with most standards and interpretations but does not have to follow the disclosure requirements.
3.
The primary governmental body that has influence over the FASB is the SEC.
4.
The FASB has a government mandate and therefore does not have to follow due process in issuing a standard.
Concepts for Analysis 1-2
Presented below are four statements which you are to identify as true or false.
1.
The objective of financial statements emphasizes a stewardship approach for reporting financial information.
2.
The purpose of the objective of financial reporting is to prepare a balance sheet, an income statement, a statement of cash flows, and a statement of owners’ or stockholders’ equity.
3.
Because they are generally shorter, FASB interpretations are subject to less due process, compared to FASB standards.
4.
The objective of financial reporting uses an entity rather than a proprietary approach in determining what information to report.
To satisfy the stewardship reporting responsibility of management, companies prepare multiple sets of special-purpose financial statements to meet the information needs of a variety of financial statement users.
True
False
Practice Question 4
Accounting principles are "generally accepted" only when
I. an authoritative accounting rule-making body has established it in an official pronouncement.
II. it has been accepted as appropriate because of its universal application.
I only.
II only.
I or II.
Neither I nor II.
Practice Question 25
The Codification’s purpose is to integrate and synthesize existing GAAP?not to create new GAAP.
All of the following are true regarding the FASB Codification except:
the goal of the Codification was to provide one place where all authoritative literature about financial statement preparation could be found.
the purpose of the Codification is to create new GAAP.
the Codification was created to simplify user access.
the Codification changes the way GAAP is documented, presented, and updated.
Correct!
IFRS stands for:
International Federation of Reporting Services.
Independent Financial Reporting Standards.
International Financial Reporting Standards.
Integrated Financial Reporting Services.
The major key players on the international side are the:
IASB and FASB.
SEC and FASB.
IOSCO and the SEC.
IASB and IOSCO.
IFRS is comprised of:
International Financial Reporting Standards and FASB Financial Reporting Standards.
International Financial Reporting Standards, International Accounting Standards, and International Accounting Interpretations.
International Accounting Standards and International Accounting Interpretations.
F.
(1) What are the various types of damages available in a breach of.docx
(1) What are the various types of damages available in a breach of contract case. Please explain when each type of damages may apply (provide a few examples).
(2) Describe the horizontal and vertical restraints of trade that violate Section 1 of the Sherman Act.
(3) Explain the three theories of liability under which an accountant/accounting firm may be liable to third parties for a claim based on negligence. Which is the strictest and least strictest theory?
CH51
“By certifying the public reports that collectively depict a corporation’s financial status, the independent auditor assumes a public respon-sibility transcending any employment relationship with the client.”
—Justice Burger
United States v. Arthur Young & Co.
465 U.S. 805, 104 S.Ct. 1495, 1984 U.S. Lexis 43 (1984)
Introduction to Accountants’ Duties and Liability
Although accountants provide a wide variety of services to corporations and other businesses, their primary functions are (1) auditing financial statements and
rendering opinions about those audits. Accountants also prepare unaudited financial statements for clients, render tax advice, prepare tax forms, and provide consulting and other services to clients.
Audits generate the majority of litigation against accountants. Lawsuits against accountants are based on the common law (e.g., breach of contract, misrepresen-tation, negligence), or on violation of certain statutes (particularly federal securi-ties laws). Accountants can be held liable both to clients and to third parties. This chapter examines the legal liability of accountants.
Public Accounting
The term accountant applies to persons who perform a variety of services, includ-ing bookkeepers and tax preparers. The term certified public accountant (CPA) applies to accountants who meet certain educational requirements, pass the CPA examination, and have a certain number of years of auditing experience. A person who is not certified is generally referred to as a public accountant.
Limited Liability Partnership (LLP)
Most public accounting firms are organized and operated as limited liabilitypartnerships (LLPs). In this form of partnership, all the partners are limited part-ners who lose only their capital contribution in the LLP if the LLP fails. The lim-ited partners are not personally liable for the debts and obligations of the LLP (see Exhibit 51.1). A limited partner whose negligent or intentional conduct causesinjury is personally liable for his or her own conduct.
Accounting
Debt or
obligation
Firm
Third
owed
(Limited
Liability Party
Partnership)
Capital investment
Accountant
Accountant
Accountant
Accountant
Partner
Partner
Partner
Partner
Liability limited
to capital
contribution
No personal liability
for partnership’s
debts and obligations
In our complex society the accountant’s certificate and the lawyer’s opinion can be instruments for inflicting pecuniary loss more potent than the chisel or the crowbar.
Justice Bl ...
WEEK 5 LECTURE NOTESAnalysis of Financial Statements & Other R.docx
WEEK 5 LECTURE NOTES
Analysis of Financial Statements & Other Reporting Issues
This week we will conclude with the following specific financial reporting topics:
· Inflation - accounting for changing prices.
· Business combinations and consolidated financials.
· Segment reporting.
Historical cost accounting in a period of inflation understates asset values (and related expenses) and overstates income. It ignores the gains and losses in purchasing power caused by inflation that arise from holding monetary assets and liabilities.
Methods of accounting for inflation are
· general purchasing power (GPP) accounting, and
· current cost (CC) accounting.
General Purchasing Power Accounting
· Nonmonetary assets and stockholders’ equity accounts are restated for changes in the general price level.
· Cost of goods sold and depreciation/amortization are based on restated asset values and the net purchasing power gain/loss on the net monetary liability/asset position is included in income.
· Income is the amount that can be paid as a dividend while maintaining the purchasing power of capital.
Current Cost Accounting
· Nonmonetary assets are revalued to current cost.
· Cost of goods sold and depreciation/amortization are based on revalued amounts.
· Income is the amount that can be paid as a dividend while maintaining physical capital.
IAS 29
Deloitte: IAS 29 Financial Reporting in Hyperinflationary Economies applies where an entity's functional currency is that of a hyperinflationary economy. The standard does not prescribe when hyperinflation arises but requires the financial statements (and corresponding figures for previous periods) of an entity with a functional currency that is hyperinflationary to be restated for the changes in the general pricing power of the functional currency.
IAS 29 was issued in July 1989 and is operative for periods beginning on or after 1 January 1990.
IAS 21
Deloitte: IAS 21 The Effects of Changes in Foreign Exchange Rates outlines how to account for foreign currency transactions and operations in financial statements, and also how to translate financial statements into a presentation currency. An entity is required to determine a functional currency (for each of its operations if necessary) based on the primary economic environment in which it operates and generally records foreign currency transactions using the spot conversion rate to that functional currency on the date of the transaction.
IAS 21 was reissued in December 2003 and applies to annual periods beginning on or after 1 January 2005.
IAS 29 requires the use of GPP accounting by firms that report in the currency of a hyperinflationary economy.
IAS 21 requires the financial statements of a foreign operation located in a hyperinflationary economy to first be adjusted for inflation in accordance with IAS 29 before translation into the parent company’s reporting currency.
IFRS 3
Deloitte: IFRS 3 Business Combinations outlines the acco.
Similar to Briefly describe some of the similarities and differences between U-S-.docx (20)
Distinguish between the GAAP and IFRS standards for internal .pdf
Distinguish between the GAAP and IFRS standards for internal .pdf
IFRS has become the required or permitted accounting frame-
IFRS has become the required or permitted accounting frame-
The FASB Accounting Standards Codification represents the single sou.pdf
The FASB Accounting Standards Codification represents the single sou.pdf
International accounting: Comparative accounting the americas and asia
International accounting: Comparative accounting the americas and asia
Concepts for Analysis 1-1Presented below are four stat.docx
Concepts for Analysis 1-1Presented below are four stat.docx
(1) What are the various types of damages available in a breach of.docx
(1) What are the various types of damages available in a breach of.docx
WEEK 5 LECTURE NOTESAnalysis of Financial Statements & Other R.docx
WEEK 5 LECTURE NOTESAnalysis of Financial Statements & Other R.docx
A Study of Disclosure of Accounting Policies in BAJAJ Allianz Insurance Compa...
A Study of Disclosure of Accounting Policies in BAJAJ Allianz Insurance Compa...
More from marions12
C++ program Revising the Array-Based List ADT Given the data structure.docx
C++ program
Revising the Array-Based List ADT
Given the data structure
typedef char *Element;
struct List {
Element *data;
int count;
int capacity;
};
Modify the following insertTail operations, instead of returning false when the array is full, the function should attempt to double the capacity of the list and the old array list is copied into the new array list, and then insert new element. Given the following implementation to modify:
bool insertTail(List* l, Element e) {
if (fullList(l)) {
return false;
} else {
l->data[l->count] = e;
l->count++;
return true;
}
}
Solution
Creating tempElement array.. and copy old elements. Then replace old array with new temp Array. And also we need to update capacity of list.
bool insertTail(List* l, Element e) {
if (fullList(l)) {
// temp list declared with double size
int tempCount = l->count;
Element * temp = new Element[2*tempCount];
// copying old list to new list
for(int i=0; i<tempCount; i++){
temp[i] = list->data[i];
}
//now referencing old array with new array
l->data = temp;
l->capacity = 2*tempCount;
}
// no else condition.. it will continue to insert
l->data[l->count] = e;
l->count++;
return true;
}
.
C++ help!! Im not familiar with how to save- read file so that the pro.docx
C++ help!! Im not familiar with how to save/ read file so that the program works so i\'d realllyy appreaciate it if you wrote down the steps along with the code!
Solution
#include<fstream>
#include<iostream>
using namespace std;
int main()
{
int i,j;
int a[4][4],trans[4][4];
ifstream infile(\"Matrix_01.txt\");//change the file name to test for matrix_02 it must be in the same folder
if(!infile)
{
cout<<\"Cannot open file1.\ \";
return
}
for(i=0;i<4;i++)//reads from the file
{
for(j=0;j<4;j++)
{
infile1>>a[i][j];
}
}
cout<<\"Matrix:\"<<endl;//displays the matrix
for(i=0; i<4; ++i)
{
for(j=0; j<4; ++j)
{
cout << \" \" << a[i][j];
}
cout<<endl;
}
cout<<\"Transpose:\"<<endl;
for(i=0; i<4; ++i)//calculates transpose
for(j=0; j<4; ++j)
{
trans[j][i]=a[i][j];
}
for(i=0; i<4; ++i)//prints transpose
{
for(j=0; j<4; ++j)
{
cout << \" \" << trans[i][j];
}
cout<<endl;
}
cout<<\"Upper Triangle:\ \";
for (int i = 0; i < 4;i++)//prints upper traingle
{
for (int j = 0; j < (4- i); j++)
{
cout << a[i][j] << \" \";
}
cout << \"\ \";
}
cout<<\"Lower Triangle:\ \";
for(i=0;i<4;i++)//prints lower triangle
{
for(j=0;j<=i;j++)
{
cout<<a[i][j]<<\" \";
}
cout<<\"\ \";
}
for ( i = 0 ; i < 4 ; i++ )//checks for transpose
{
for ( j = 0 ; j < 4 ; j++ )
{
if ( a[i][j] != trans[i][j] )
break;
}
if ( j != 4 )
break;
}
if ( i == 4 )
cout<<\"It is a Symmetric matrix.\ \";
else
cout<<\"It is not a Symmetric matrix.\ \";
}
.
c++ computer architecture and memory What is fragmentation- Briefly ex.docx
c++ computer architecture and memory
What is fragmentation? Briefly explain what it is and how we address it. Explain the role of the stack and the heap, using an example of calling a function that then allocates memory for 100 integers to a local pointer variable. You may use a diagram if you wish.
Solution
A)Fragmentation is an phenomenon in which using of storage capacity in efficiently
There are three types of fragmentation
1.internal fragmentation
2.external fragmentation
3.data fragmentation
Addressing is in the form offsets,data grand
B)stack is an one of the data structure in which push and pop operations are done
In this first all the elements are push in to stack and then popping out the elementsI
Is done pop()function
Ex:for example I have 100integer variable iam allocating it to stack data structure
main()
{
Int *elements[]; //declaring pointer variabl
Stackelements();
Void stackelements()
{
For(I=0;I<=100;i±+)
Elements[i]=n
}
.
C# There are two schools of thought on the use of implicitly typed var.docx
C#
There are two schools of thought on the use of implicitly typed variables. One school advocates avoiding the use of implicitly types variables in all but a few very specific situations, while another feels it is ok as long as the data type is obvious from the variable declaration. Which camp are you in? Discuss the advantages and dis-advantages of using implicitly typed variables in your applications.
Solution
Dis-advantages over using the implicitly types variable in application:
1. Implicitly-typed variables lose descriptiveness
2. var’ encourages Hungarian Notation
3. Specificity vs. Context
There’s no doubt that variable names must be specific, however, they need never be universally-specific.
Just as a local variable in one method doesn’t need to differentiate itself from variables in other methods
Advantages over using the implicitly types variable in application
1. Increased reliance on IntelliSense
2. No backwards compatibility
.
Brief introduction of the WorldComSolutionWorldCom was started by Bill.docx
Brief introduction of the WorldCom
Solution
WorldCom was started by Bill Fields in Hattiesburg, Mississippi, in 1983 under the name \'Long Distance Discount Services\' (LDDS), providing telecommunication (telecom) services. From the starting day, the services runs profitably. Now, we going to know about big head of Services, Bernie Ebbers (Ebbers) was the take up as company\'s CEO in 1985. Bernie takes up the services to all over the world. Firstly, the company made the number in public trade list in 1989 after that company CEO put concertation on enlarging the company operations by acquiring various companies. Unfoutunaterly, \'Long Distance Discount Services\' (LDDS), LLDS changed its name as WorldCom in In 1995. LDDS survived 12 years good name but World com had only 7 years up to 2002 the company survived with good name. After 2002, WorldCom became to known as MCI after that a massive accounting scandal was taken by company through filing for bankruptcy protection in 2002 and CEO Bernard Ebbers was penalized to 25 years in prison,
.
Brief Exercise 5-5 Crane Corporation has the following accounts includ.docx
Brief Exercise 5-5
Crane Corporation has the following accounts included in its December 31, 2014, trial balance: Equity Investments (trading) $21,000; Goodwill $150,000; Prepaid Insurance $12,000; Patents $220,000; Franchises $130,000.
Prepare the intangible assets section of the balance sheet.
Current AssetsCurrent LiabilitiesIntangible AssetsLong-term InvestmentsLong-term LiabilitiesProperty, Plant and EquipmentStockholders\' EquityTotal AssetsTotal Current AssetsTotal Current LiabilitiesTotal Intangible AssetsTotal InvestmentsTotal LiabilitiesTotal Liabilities and Stockholders\' EquityTotal Long-term LiabilitiesTotal Property, Plant and EquipmentTotal Stockholders\' Equity
Brief Exercise 5-6
Patrick Corporation
Solution
Exercise 5-5
Balance Sheet as at Dec. 31,2014
Exercise 5-6
Exercise 5-9
.
Briefly describe what the query evaluation engine performs inside a DB.docx
Briefly describe what the query evaluation engine performs inside a DBMS.
Solution
Generally we write queries to retrieve data from database.What we know is just simply submit the query.Actually,so many people don\'t know after submitting query What happend really in between submission of query and retrieving data is: query handeld to query processor .That query processor having different components to process that query
one of the components of query processor is :query evaluation engine :1)it executes the low-level instructions that are generated by DML compiler.DML compiler generate the execution plan with that low-level instructions from the query.
2)query evaluation engine takes input from query optimizer and gives out physical operations.
query optimizer produces best execution plan out of many plans by considering some cost like no of operations,cpu time etc.What actually execution plan consists is logical operators.
These logical operators are taken by query evaluation engine and generate physical operations.
While doing physical operation evaluation engine closely takes into the available resources like memory.
physial operations like sorting,hashing,disk access etc.
.
Briefly explain the purposes of adjustments Briefly explain the purp.docx
Briefly explain the purposes of adjustments
Briefly explain the purposes of adjustments
Solution
The accounting process involves the preparation of adjusting entries. Adjusting journal entries are made to update the accounts and bring them to their correct balances.
The preparation of adjusting entries is an application of the accrual concept of accounting and the matching principle .
The accrual concept states that income is recognized when earned regardless of when collected and expenses are recognized when incurred regardless of when paid.
Also, the matching principle aims to align expenses with revenues. Expenses should be recognized in the period when the revenues earned with them are recognized.
Why Are Adjusting Entries Necessary
The purpose of adjusting entries is to update the accounts to conform with the accrual concept . At the end of the accounting period, some income and expenses may have not been recorded, taken up or updated; hence, there is a need to update the accounts.
If adjusting entries are not prepared, some income, expense, asset, and liability accounts may not reflect their true values when reported in the financial statements. For this reason, adjusting entries are necessary.
BELOW are the types of journal entires.
Generally, there are 4 types of adjusting entries. Adjusting entries are prepared for the following:
.
Budget Martin Corporation granted a nonqualified stock option to e.docx
Budget
Solution
Answer:
Caroline must recognise the following incomes:
1. Long term capital gain of $50,000 as she sold the stock one year later at a price of $300 per share , while she exercised the stoock at a price of $250 per share. [(1000 shares*300)-(1000shares*250)]
2. And Oridinary Income of $100,000 as she exercised the option at the rate of $250 per share while the stok was granted at the rate of $150.[(1000shares*250)-(1000 shares*150)]
.
Calculate fost of goods sold and ending inventory and analyze effect o (1).docx
Calculate fost of goods sold and ending inventory and analyze effect of each method on financial statements. Jefferson company had the following sales and purchases during 2011, its first year of business:
January 5 Purchased 40 units at $100 each
February 15 Sold 15 units at $150 each
April 10 Sold 10 units at $150 each
June 30 Purchased 30 units at $105 each
August 15 Sold 25 units at $150 each
November 28 Purchased 30 untis at $110 each
Solution
Part A: Record the effect of the following transactions on the accounting equation assuming LIFO perpetual:
Transactions in January, 2011:
Assets
Liabilities
Shareholders
.
Calculate fost of goods sold and ending inventory and analyze effect o.docx
Calculate fost of goods sold and ending inventory and analyze effect of each method on financial statements. Jefferson company had the following sales and purchases during 2011, its first year of business:
January 5 Purchased 40 units at $100 each
February 15 Sold 15 units at $150 each
April 10 Sold 10 units at $150 each
June 30 Purchased 30 units at $105 each
August 15 Sold 25 units at $150 each
November 28 Purchased 30 untis at $110 each
Solution
Part A: Record the effect of the following transactions on the accounting equation assuming LIFO perpetual:
Transactions in January, 2011:
Assets
Liabilities
Shareholders
.
Ca(OH)2 is insoluble- What is the total concentration of ions if 2M of.docx
Ca(OH)2 is insoluble. What is the total concentration of ions if 2M of Ca(OH)2 dissolves in water.
Ca(OH)2 is insoluble. What is the total concentration of ions if 2M of Ca(OH)2 dissolves in water.
Solution
Ca(OH)2 is partially soluble in water and we can find solubility based on solubility product
Ca(OH)2 (s) <-----> Ca2+ (aq) + 2OH- (aq)
at equilibrium [Ca2+] = S , [OH-] = 2S
Ksp = [Ca2+] [OH-]^2 ( where Ksp is solubility product of Ca(OH)2 in water)
5.5 x 10^ -6 = (S) (2S)^2
S = 0.0111 M
Thus [Ca2+] = 0.0111 , [OH-] = 2 x 0.0111 = 0.0222 M
Total concetrations of ions = [Ca2+] + 2 [OH-] = ( 0.0111) + 2 ( 0.0222) = 0.0555 M
.
c- Since BEEF hooks to Metasploit- is there any safe way to use the we.docx
c. Since BEEF hooks to Metasploit, is there any safe way to use the web today? Explain.
Solution
a.) The safe way of using web is by implementing firewalls,secure virtual private networks and antivirus.
b.) Implementing the firewalls is an imperative solution for all organizations to protect their sensitive data fro getting lost.Firewall keeps everything secure from the possible attacks.This is done by analysing the data that gets transmitted back and forth in the network.
c.) Implementation is possible through the following steps
- defining the security needs to finf out the level of security necessary.
- researching soutions to match the specified needs
- and finally installing,configuring and maintaining the firewalls.
d.) Virtual private network as the name itself suggest extends a private network across the public network of internet.I tprovides functionality,network management and security benefits to the user.
e.) The antivirus helps in preventing,detecting and removing the malicious software.I tprovides protection from various computer threats phishing attacks,online identity attacks,malicious URL\'s and etc.
.
9- Fill in the following table with names or formulas- as appropriate-.docx
9. Fill in the following table with names or formulas, as appropriate: Names silver sulfate hydrocyanic acid gold(III) chlorite perbromic acid calcium phosphide mercury(I) nitrate sulfurous acid aluminum chromate tin(IV) carbonate oxalic acid Formulas Fe(HC03)2 HNO2(aq (NH4)3BO3 Li2Cr20, Hl(aq)
Solution
silver sulfate = Ag2So4
hydrocyanic acid = HCN
gold(III) chlorite = Au(Clo2)3
perbromic acid = Hbro4
calcium phosphide = ca3p2
mercury(I)nitrate = hg2(no3)2
sulfurous acid = H2So3
aluminum chromate = Al2(cro4)3
tin(iv)carbonate = sn(co3)2
oxalic acid = (cooh)2
iron(ii)hydrogen carbonate = Fe(hco3)2
aqueous nitrous acid =HNo2(aq)
ammonium borate = (NH4)3Bo3
lithium dichromate = Li2Cr2o7
aqueous hydro iodic acid = HI(aq)
the above names based on the type of elements or substituents
attached to the compounds
.
9- A combination of sand- salt- and water is an example of a A) homoge.docx
9. A combination of sand, salt, and water is an example of a A) homogeneous mixture B) heterogeneous mixture C) compound D) pure substance E) solid 10. Forthe following reaction Chldh +Oz ? CO2 + 11,0 what is the coefficient of oxygen? a. 2 b. 4 c. 6 d. 8 e. None of the above
Solution
9) Salt, sand and water mixture contains two different phases. liquid phase and solid phase.
and moreover they dont mix and form separate phases.
So, this is example of heterogeneous mixture. (B)
10)
Balance the reaction :
C 3 H 4 O2 + O 2 -----------> CO 2 + H 2 O
balance the reaction for Carbon ,
C 3 H 4 O2 + O 2 -----------> 3 CO 2 + H 2 O
balance the reaction for hydrogen,
C 3 H 4 O2 + O 2 -----------> 3 CO 2 + 2 H 2 O
now balance the reaction for oxygen,
C 3 H 4 O2 + 3 O 2 -----------> 3 CO 2 + 2 H 2 O
So, the answer is 3 and option is none of the above.
.
8-6- Which of the highlighted elements in Figure P8-6 has the greatest.docx
8.6. Which of the highlighted elements in Figure P8.6 has the greatest electronegativity? 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 FIGURE P8.6
Solution
Electronegativity is a chemical property of an atom that describes how well the atom withdraws shared pair of electrons towards it. It is measured in terms of Pauling Scale from   0 to 4.
The higher the value, the more the electronegativity of the atom.
The highlighted element 17 (Fluorine, F) has the highest electronegativity value is 3.98 .
The highlighted element 1 (Lithium, Li) has the highest electronegativity value is 0.98.
The highlighted element 2 (Beryllium, Be) has the highest electronegativity value is 1.57.
The highlighted element 13 (Boron, B) has the highest electronegativity value is 2.04.
The highlighted element 14 (Carbon, C) has the highest electronegativity value is 2.55.
The highlighted element 15 (Nitrogen, N) has the highest electronegativity value is 3.04.
The highlighted element 16 (Oxygen, O) has the highest electronegativity value is 3.44.
The highlighted element 18 (Neon, Ne) has the highest electronegativity value is 0.
.
870 The plates of a capacitor are not quite parallel- the distance bet.docx
870 The plates of a capacitor are not quite parallel, the distance between them at the bottom being (D a) and at the top (Dta), where a
Solution
let length of each plate be L and width be W.
then area A=L*W
at a distance x from the bottom end of the plate, distance between the plates as a function of x is given as
d=D-a+(2*a/L)*x
consider a small segment of length dx at a distance of x from the bottom end
area of the segment=W*dx
distance between the two plates=d=(D-a+(2*a/L)*x)
then capacitance=dC=epsilon*area/distance between plates
=epsilon*W*dx/(D-a+(2*a/L)*x)
let D-a+(2*a/L)*x=y
==>(2*a/L)*dx=dy
==>dx=L*dy/(2*a)
substituting,
dC=epsilon*W*L*dy/(2*a*y)
integrating both sides,
C=(epsilon*W*L/(2*a))*ln(y)
as y varies from D-a to D+a
C=(epsilon*W*L/(2*a))*ln((D+a)/(D-a))
as A=W*L
and ln((D+a)/(D-a))
=ln((1+(a/D))/(1-(a/D)))
=2*(a/D)*(1+(a^2/(3*D^2)))
then C=(epslion*A/(2*a))*(2*a/D)*(1+(a^2/(3*D^2)))
=(epsilon*A/D)*(1+(a^2/(3*D^2)))
.
8- What are concurrency design patterns- Explain-Solution8) we have fi.docx
8. What are concurrency design patterns? Explain.
Solution
8)
we have five concurrency design patterns:
-------------------------------------------------
First pattern is Active object design pattern . This pattern decouples method invocation. This is to enhance
concurrency and simplify synchronized access to objects that reside in their own threads of control.
Second pattern is Monitor pattern which synchronizes concurrent method execution to ensure that only one
method at a time runs within an object. It allows obkect methods to schedule their execution sequence.
Third pattern is haof sync / half async pattern which decouples synchrounous and synchronous processing in
concurrent systems, so that it will simplify programmming without reducing performance undudly.
Fourth pattern is Leader pattern which provides concurrency model where multiple threads take turns to share
a set of event sources to detect, demultiplexm dispatch and process service requests that occur on the
event sources.
Fifth pattern is thread specific storage design pattern to allow multiple threads to use one logical global
access point to retrieve an object that is local to a thread, without uncurring locking overload on each access
to the object.
.
8- Calculate the distance from the donor (D) to the acceptor (A) in th.docx
8. Calculate the distance from the donor (D) to the acceptor (A) in the protein represented. Assume that there is a single D-A distance, and that diffusion does not occur during the donor excited-state lifetime. Given:
A.The F DA /F D ratio is 0.50 (that is, the ratio between the fluorescence intensity of the donor in the presence of the acceptor (F DA ) and the fluorescence of the respective control molecule which lacks the acceptor (F D )).
B.The spectral overlap integral  ( J (l)) for this donor-acceptor pair is 4.5 x 10 13 M -1 cm -1 nm 4 .
C.The refractive index of the solution is 1.4.
D.The fluorescence quantum yield of the donor in the absence of acceptor is 0.3.
Solution
Fret E = 1- FDA/FD
E = 1-0.50
= 0.50
Rn = R0 (n(1-E)/E)1/6
Rn is the distance between A and D
E = 0.5
R0 = 4.5 X 1013 unit
Hence Rn = 4.5 X 1013 X 1.4 (1-0.5/0.5)1/6
=4.5 X 1013 X (1.4)1/6
= 4.5 X 1013 X 8.4
= 38291.4 angstrom
N = 1.4
.
7- You want to create an SSIS package that copies data from a source t.docx
7. You want to create an SSIS package that copies data from a source to a destination. You want to run the package after you create it. Which is the simplest method to accomplish that?
Solution
SQL Server Integration Services ( SSIS ) is a component of the Microsoft SQL Server database software that can be used to perform a broad range of data migration tasks.
SSIS is a platform for data integration and workflow applications. It features a fast and flexible data warehousing tool used for dataextraction, transformation, and loading (ETL). The tool may also be used to automate maintenance of SQL Server databases and updates to multidimensional cube data.
First released with Microsoft SQL Server 2005, SSIS replaced Data Transformation Services, which had been a feature of SQL Server since Version 7.0. Unlike DTS, which was included in all versions, SSIS is only available in the \"Standard\", \"Business Intelligence\" and \"Enterprise\" editions.
.
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Briefly describe what the query evaluation engine performs inside a DB.docx
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