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IAS 16 PPE IAS 16 does not cover biological assets, held for sale, mineral rights and reserves PPE are tangible items held for use in the production or supply of goods and services expected to be used for more than 1 year PPE when: -probable future economic benefits that will flow to entity -cost can be measured reliably spare parts/ replacement parts recognized in inventory and P&L as consumed major parts part of PPE if expected to be used more than 1 year ...

(4) What are the qualitative characteristics of IAS 16 Relevance, Faithful Rep, Comparability, Understandability Qualitative Characteristics of Relevance Revaluation model provides relevant information by showing upto date values indicating what assets are worth. T/F Under the qualitative characteristics of IAS16 - relevance everything in a class should be revaluated T Qualitative Characteristics of Faithful Representation Cost model is more faithful rep than revaluation...

True The objective of this Standard is to prescribe the accounting treatment for property, plant and equipment so that users of the financial statements can discern information about an entity's investment in its property, plant and equipment and the changes in such investment. The principal issues in accounting for property, plant and equipment are the recognition of the assets, the determination of their carrying amounts and the depreciation charges and impairment losses to be recognised in ...

The nurse is caring for a surgical patient, when the family member asks what perioperative nursing means. How should the nurse respond? a. Perioperative nursing occurs in preadmission testing. b. Perioperative nursing occurs primarily in the postanesthesia care unit. c. Perioperative nursing includes activities before, during, and after surgery. d. Perioperative nursing includes activities only during the surgical procedure. ANS: C 2. The nurse is caring for a patient who is sche...

A nurse is caring for a client receiving IV therapy in the left forearm and notices that the site is red, swollen, and warm. Which of the following actions should the nurse perform first? Discontinue the existing IV infusion. -The greatest risk to this client is further injury from the IV infusion or catheter; therefore, the first action the nurse should take is to discontinue the infusion by stopping the fluid flow and removing the catheter. Redness, swelling, and warmth indicate phlebitis. ...

infant mortality rate total number of deaths of children <1 year old / total number of live births x 1000 measurement for access to safe water access to water that is affordable, in sufficient quanitity and availabale without excessive effort and time measurement to health services measured in the number of people per doctor, health worker or hospital DALYs the sum of years of potential life loss due to premature mortality and the years of producive life lost due to d...

Majiang County Prevention relative to treatment (Evaluation: Careful planning and adequate funding of preventative health care = huge improvements in medical standards very quickly and 0 cases of HIV/AIDS. Now a model county, and policy-makers come to learn from its example). Health A state of complete physical, mental and social well-being and not merely the absence of disease or infirmity (definition by The World Health Organisation). The health of a population. The direct co...

Health A state of complete physical, mental and social well-being and not merely the absence of disease or infirmity (definition by The World Health Organisation). The health of a population. The direct consequence of having enough food, a balanced diet and reduced susceptibility to disease (IB). Evaluation of life expectancy as a measure of health. Underestimates the burden of ill-health. Can be affected by a high Infant Mortality Rate. Can be affected by conflict, air pollutio...

Fate of a neurotransmitter 1. Bind to its receptor on the postsynaptic neuron-physiological effect (causes an action potential in that neuron so that the information is passed on). 2. Degraded by enzymes on the plasma membrane of the both neurons. 3. Reuptake: process of being taken back up into the presynaptic neuron (recycled). 4. Diffuse away (lost in the ECF). gfgdfgadfsg fdasgfagfga

full time equivalents FTEs are budgetary numbers used to determine the number of individual employees are needed to fully staff the facility without putting it in overtime situation. Today, these numbers are typically calculated by using software programs. formulas for FTE # of positions x (1.4) ||assumed position is for 7 days a week long version formula of FTE # of positions x # of days/week X 20%