The International Financial Reporting Standards and Their Implementation into the US Accounting System

This paper examines the differences between the International Financial Reporting Standards (IFRS) and Generally Accepted Accounting Principles (GAAP). The areas closely examined are the differences inrevenue recognition and reporting of intangibles. By investigating the differences in the two sets of standards I put into context the changes that would be necessary for domestic companies adopting the IFRS. The differences between these two standards are important because the implementation of IFRS into the U.S. is a current issue for domestic companies. It is important to note how the new standards will affect different companies in different ways. Depending on the size and industry, some companies will have a harder time transitioning to the new standards. However, once these companies make the transition to IFRS they will have better recognition and reporting of revenues and intangibles.

Procedure for verification of sound source coverage over façades according to the International Standard ISO 140-5

This paper presents a new verification procedure for sound source coverage according to ISO 140?5 requirements. The ISO 140?5 standard applies to the measurement of façade insulation and requires a sound source able to achieve a sufficiently uniform sound field in free field conditions on the façade under study. The proposed method involves the electroacoustic characterisation of the sound source in laboratory free field conditions (anechoic room) and the subsequent prediction by computer simulation of the sound free field radiated on a rectangular surface equal in size to the façade being measured. The loudspeaker is characterised in an anechoic room under laboratory controlled conditions, carefully measuring directivity, and then a computer model is designed to calculate the acoustic free field coverage for different loudspeaker positions and façade sizes. For each sound source position, the method provides the maximum direct acoustic level differences on a façade specimen and therefore determines whether the loudspeaker verifies the maximum allowed level difference of 5 dB (or 10 dB for façade dimensions greater than 5 m) required by the ISO standard. Additionally, the maximum horizontal dimension of the façade meeting the standard is calculated and provided for each sound source position, both with the 5 dB and 10 dB criteria. In the last section of the paper, the proposed procedure is compared with another method used by the authors in the past to achieve the same purpose: in situ outdoor measurements attempting to recreate free field conditions. From this comparison, it is concluded that the proposed method is able to reproduce the actual measurements with high accuracy, for example, the ground reflection effect, at least at low frequencies, which is difficult to avoid in the outdoor measurement method, and it is fully eliminated with the proposed method to achieve the free field requisite.

Influence of loudspeaker directivity and measurement geometry on direct acoustic levels over façades for acoustic insulation tests with the International Standard ISO 140-5

The International Standard ISO 140-5 on field measurements of airborne sound insulation of façades establishes that the directivity of the measurement loudspeaker should be such that the variation in the local direct sound pressure level (ΔSPL) on the sample is ΔSPL < 5 dB (or ΔSPL < 10 dB for large façades). This condition is usually not very easy to accomplish nor is it easy to verify whether the loudspeaker produces such a uniform level. Direct sound pressure levels on the ISO standard façade essentially depend on the distance and directivity of the loudspeaker used. This paper presents a comprehensive analysis of the test geometry for measuring sound insulation and explains how the loudspeaker directivity, combined with distance, affects the acoustic level distribution on the façade. The first sections of the paper are focused on analysing the measurement geometry and its influence on the direct acoustic level variations on the façade. The most favourable and least favourable positions to minimise these direct acoustic level differences are found, and the angles covered by the façade in the reference system of the loudspeaker are also determined. Then, the maximum dimensions of the façade that meet the conditions of the ISO 140-5 standard are obtained for the ideal omnidirectional sound source and the piston radiating in an infinite baffle, which is chosen as the typical radiation pattern for loudspeakers. Finally, a complete study of the behaviour of different loudspeaker radiation models (such as those usually utilised in the ISO 140-5 measurements) is performed, comparing their radiation maps on the façade for searching their maximum dimensions and the most appropriate radiation configurations.

Accounting in the furniture and woodworking industries, designed in combination with General factory accounting by the same author; to afford a definite standard of practice in the industries referred to in the title ...

Mode of access: Internet.

Standard specifications and tests for Portland cement : of the American Society for Testing Materials affiliated with the International association for Testing Materials, Philadelphia.

Mode of access: Internet.

International standard definitions for transport statistics.

Mode of access: Internet.

Standard eclectic commentary on the International Sunday-school lessons for ...

Various volumes prepared by Isaac Errett, J.W. Monser, E.B. Wakefield, J.W. McGarvey, and others.

Review and text of the American standard specifications for steel, adopted in August, 1901, by the American section of the International association for testing materials.

Mode of access: Internet.

Ten thousand words: how to pronounce them : Compared with Century, Standard, International and "Old Webster" /

Mode of access: Internet.

The American business and accounting encyclopaedia : a standard reference work for business men and accountants, profusely illustrated with many special forms, tables, and diagrams never before published /

Paged continuously.

The high stakes game of international standard setting.

"October 1987"--P. [4].

Ten thousand words: how to pronounce them; compared with Century, Standard, International and "Old Webster",

Indispensable for cultured people.

Global standard for the composition of infant formula: Recommendations of an ESPGHAN coordinated international expert group

The Codex Alimentarius Commission of the Food and Agriculture Organization of the United Nations (FAO) and the World Health Organization (WHO) develops food standards, guidelines and related texts for protecting consumer health and ensuring fair trade practices globally. The major part of the world's population lives in more than 160 countries that are members of the Codex Alimentarius. The Codex Standard on Infant Formula was adopted in 1981 based on scientific knowledge available in the 1970s and is currently being revised. As part of this process, the Codex Committee on Nutrition and Foods for Special Dietary Uses asked the ESPGHAN Committee on Nutrition to initiate a consultation process with the international scientific community to provide a proposal on nutrient levels in infant formulae, based on scientific analysis and taking into account existing scientific reports on the subject. ESPGHAN accepted the request and, in collaboration with its sister societies in the Federation of International Societies on Pediatric Gastroenterology, Hepatology and Nutrition, invited highly qualified experts in the area of infant nutrition to form an International Expert Group (IEG) to review the issues raised. The group arrived at recommendations on the compositional requirements for a global infant formula standard which are reported here.