951 resultados para Webster, Pelatiah--1726-1795--Estate


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Des Moines River Plat Maps.

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Des Moines River Plat Maps.

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Companies are under IAS 40 required to report fair values of investment properties on the balance sheet or to disclose them in the notes. The standard requires also that companies have to disclose the methods and significant assumptions applied in determining fair values of investment properties. However, IAS 40 does not include any illustrative examples or other guidance on how to apply the disclosure requirements. We use a sample with publicly traded companies from the real estate sector in the EU. We find that a majority of the companies use income based methods for the measurement of fair values but there are considerable cross-country variations in the level of disclosures about the assumptions used in determining fair values. More specifically, we find that Scandinavian and German origin companies disclose more than French and English origin companies. We also test whether disclosure quality is associated with enforcement quality measured with the “Rule of Law” index according to Kaufmann et al. (2010), and associated with a secrecy- versus transparency-measure based on Gray (1988). We find a positive association between disclosure and earnings quality and a negative association with secrecy.

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The Iowa Department of Natural Resources (IDNR) has requested the Iowa Department of Public Health (IDPH) Hazardous Waste Site Health Assessment Program to evaluate future health impacts of exposures at the formerly utilized IBP Inc./Tire Chop facility located at 1525 “O” Avenue, Fort Dodge, Iowa. This site has undergone a Targeted Brownfields Assessment conducted by the Contaminated Sites Section of the IDNR. This health consultation addresses potential health risks to people from future exposure to soil within the property boundary, and any health impacts resulting from contaminated groundwater beneath the site property from an evaluation of the data collected during the Targeted Brownfields Assessment. The information in this health consultation was current at the time of writing. Data that emerges later could alter this document’s conclusions and recommendations.

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Audit report on Webster County, Iowa for the year ended June 30, 2015