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15 48.2 Radio and television broadcasting equipment 6 5 49.12 Electric utility nuclear production plant: 20 15 49.13 Electric utility steam production plant: 28 20 49.23 Natural gas production plant 14 7 50.00 Municipal waste water treatment plant 24 15 57.0 Distributive trades, and services 9 5 80.00 Theme and amusement park assets 12.5 7
The identifier ISO 8859-15 was proposed for the Sami languages in 1996, which was eventually rejected, but was passed as ISO-IR 197. [6] [7] [8]ISO 8859-16 was proposed as a similar encoding to today's ISO 8859-15, to replace 11 unused or rarely used ISO 8859-1 characters with the missing French Œ œ (at the same spot as same place as DEC-MCS and Lotus International Character Set) and Ÿ ...
IFRS 9 began as a joint project between IASB and the Financial Accounting Standards Board (FASB), which promulgates accounting standards in the United States. The boards published a joint discussion paper in March 2008 proposing an eventual goal of reporting all financial instruments at fair value, with all changes in fair value reported in net income (FASB) or profit and loss (IASB). [1]
Division 9 of the A New Tax System (Goods and Services Tax) Act 1999 (Cth) [14] (GST Act) stipulates that GST is applicable to a supply of goods, services and transactions related to real property, obligations or rights. The supply must be for consideration (GST Act s9-15) to a relevant entity registered for GST (Div 23) in the course of ...
A main purpose of the project to develop IFRS 15 was that, although revenue is a critical metric for financial statement users, there were important differences between the IASB and FASB definitions of revenue, and there were different definitions of revenue even within each board's guidance for similar transactions accounting for under different standards. [3]
The rate for GST, effective since 1 October 2010 is 15%. [3] This 15% tax is applied to the final price of the product or service being purchased and goods and services are advertised as GST inclusive. Reduced rate GST (9%) applies to hotel accommodation on a long-term basis (longer than 4 weeks).
ResearchGate published an author-level metric in the form of an "RG Score" since 2012. [15] RG score is not a citation impact measure. RG Scores have been reported to be correlated with existing author-level metrics, but have also been criticized as having questionable reliability and an unknown calculation methodology.
Group 9, by modern IUPAC numbering, [1] is a group (column) of chemical elements in the d-block of the periodic table. Members of Group 9 include cobalt (Co), rhodium (Rh), iridium (Ir) and meitnerium (Mt). [2] These elements are among the rarest of the transition metals. [3]