Phân tích tư tưởng của nhân dân qua đoạn thơ: Những người vợ nhớ chồng… Những cuộc đời đã hóa sông núi ta trong Đất nước của Nguyễn Khoa Điềm
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The financial assets or financial liabilities arising from the deposit component are
accounted for under IAS 39. The classification of the deposit component depends
on the intention of the insurer or reinsurer, the definitions of the various IAS 39
categories and the underlying contractual requirements of the insurance contract.
(Refer to chapter 14 for further discussion of the accounting treatment in terms
of IAS 39.)
Receipts and payments relating to the deposit component, except those subject to
the requirements of IAS 18, are not recognised in the income statement but as
assets and liabilities, while receipts and payments relating to the insurance element
are generally recognised in the income...
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Public and Private Partnerships: Accounting for the New Religion
