* Wiley Guide to Fair Value Under IFRS, John Wiley & Sons.

Under IFRS it is acceptable, but not required, to restate the values of property, plant and equipment to fair value.

Under International Financial Reporting Standards ( IFRS ), the relevant standard is IAS 27 in connection with the interpretation of SIC12 ( Consolidation — Special Purpose Entities ).

Under IFRS the minority interest ( non-controlling interest ) is reported in the Equity section of the consolidated balance sheet.

Under current accounting rules both in the United States ( US GAAP ) and internationally ( IFRS ), operating leases are off-balance-sheet financing.

Under US law and the laws of most other developed countries, derivatives have special legal exemptions that make them a particularly attractive legal form to extend credit.

Under the 1966 Vandalism Act of Singapore, originally passed to curb the spread of communist graffiti in Singapore, the court sentenced him to four months in jail, a fine of S $ 3, 500 ( US $ 2, 233 ), and a caning.

Under the program's first phase ( 1983 – 86 ), the government allocated US $ 1. 5 billion, or 36 percent of total investment, for that purpose and an additional US $ 222 million in 1987 for road and rail rehabilitation.

Bill Bryson dedicates a chapter of his book Down Under ( published in the US as In a Sunburned Country ) to Holt's disappearance.

Under 3 ( c ) 7, a qualified purchaser is defined to include an individual with at least US $ 5 million in investment assets.

Under Dodd-Frank, hedge fund managers who have less than US $ 100 million in assets under management will be overseen by the state where the manager is domiciled and become subject to state regulation.

Under the US occupation, Islamist militias have waged a systematic campaign of violence against women in their bid to remake Iraq as an Islamist state.

Under the plan of the US Constitution the Congress was delegated the power to declare or define the Law of Nations in cases where its terms might be vague or indefinite.

Under the terms of the Amended Compact of Free Association, the U. S. will provide US $ 57. 7 million per year to the Marshall Islands ( RMI ) through 2013, and then US $ 62. 7 million through 2023, at which time a trust fund, made up of U. S. and RMI contributions, will begin perpetual annual payouts.

Under the presidency of Nestor Kirchner, the families of all the Montoneros killed in the attack were later compensated with the payment of around US $ 200, 000 each.

Under US President Jimmy Carter, the West joined the Soviet Union and others in enacting sanctions against weapons trade and weapons-grade material to South Africa.

Under the Bryan-Chamorro Treaty of 1916, the United States paid Nicaragua US $ 3 million for an option in perpetuity and free of taxation, including 99-year leases of the Corn Islands and a site for a naval base on the Gulf of Fonseca.

Under the Polaris Sales Agreement, the United Kingdom paid a 5 % levy on the cost of equipment supplied in recognition of US research and development costs already incurred.

Under the pseudonym " Adam Hall ", Trevor Dudley-Smith wrote the Quiller spy novel series, beginning with The Berlin Memorandum ( US: The Quiller Memorandum, 1965 ), a hybrid of glamour and dirt, Fleming and Le Carré.

Under most US federal whistleblower statutes, in order to be considered a whistleblower, the federal employee must have reason to believe his or her employer has violated some law, rule or regulation ; testify or commence a legal proceeding on the legally protected matter ; or refuse to violate the law.

The record of a meeting between Under Secretary of State Eugene Rostow and Israeli Ambassador Harmon stated that Rostow made clear the US view that there should be movement from General Armistice Agreements to conditions of peace and that this would involve some adjustments of Armistice lines as foreseen in the Armistice Agreements.

Under current US copyright law, it remains copyrighted until January 1, 2023.

Under US and international pressure ( including United Nations Security Council Resolution 940 on 31 July 1994 ), the military regime backed down and US troops were deployed in the country by President Bill Clinton.

Under current US copyright law, The Third Man remains under copyright until 1 January 2045.

Under the gold standard, for example, the price level in both England and the US remained relatively stable over literally hundreds of years, though with some protracted periods of deflation.

Under US law, the copyright-holder retains control of all other derivative works, including those written by other authors.

René Ramón Sánchez, a legal Dominican Republic immigrant to the US was arrested on July 15, 1995, on a charge of driving while intoxicated ( Driving Under the Influence, or DUI ).

Under the AICPA's Code of Professional Ethics under Rule 203-Accounting Principles, a member must depart from GAAP if following it would lead to a material misstatement on the financial statements, or otherwise be misleading.

Under US GAAP, intangible assets are classified into: Purchased vs. internally created intangibles, and Limited-life vs. indefinite-life intangibles.

Under US GAAP ( FAS 157 ), fair value is the amount at which the asset could be bought or sold in a current transaction between willing parties, or transferred to an equivalent party, other than in a liquidation sale.

Under US GAAP, a number of accounting standards apply to SPEs, most notably FIN46R that sets out the consolidation treatment of these entities.

Under US GAAP, minority interest can be reported in the liabilities section, the equity section, or the mezzanine section of the balance sheet.

Under United States generally accepted accounting principles ( GAAP ), the primary guidance is contained in FAS 142.

Under the new rules, only those irradiated foods in which the irradiation causes a material change in the food, or a material change in the consequences that may result from the use of the food, would bear the Radura symbol and the term " irradiated ", or a derivative thereof, in conjunction with explicit language describing the change in the food or its conditions of use.

Under this scheme, phase transitions were labeled by the lowest derivative of the free energy that is discontinuous at the transition.

Under the assumptions of the preceding section, let P denote the r < sup > th </ sup > derivative of P < sub > n </ sub >.

Under the standard assumption of neoclassical economics that goods and services are continuously divisible, the marginal rates of substitution will be the same regardless of the direction of exchange, and will correspond to the slope of an indifference curve ( more precisely, to the slope multiplied by-1 ) passing through the consumption bundle in question, at that point: mathematically, it is the implicit derivative.

Under the new license, one can now make derivative works from the book without permission, provided the license and attribution is retained with each new work and the derivatives are not used commercially.

Under current US law, Steamboat Willie might be challenged for copyright violation as a " derivative work " of Steamboat Bill, Jr.

Under the influence of Geoffrey, derivative figures appeared in a number of later works.

Under the Berne Convention, when a composer puts a new song in a " fixed form ," for example sheet music or an audio recording, copyright law grants them the exclusive right to control who may perform that song ( called performing rights ) as well as control over how any derivative work is used, such as a recording of a performance of that song.

Under the assumption that the model errors or disturbances are independent and identically distributed according to a normal distribution and that the boundary condition that the derivative of the log likelihood with respect to the true variance is zero, this becomes ( up to an additive constant, which depends only on n and not on the model ):

Under the terms of the baseline contract ITT Defence delivered some 26, 000 ADR + radios and 8, 000 VPTs, complemented by 580 examples of the UK / ARC341 VHF aircraft role radio ( a derivative of the company's SINCGARS AN / ARC-201D airborne transceiver ) for helicopter platforms.