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IFRS 16 is an International Financial Reporting Standard (IFRS) promulgated by the International Accounting Standards Board (IASB) providing guidance on accounting for leases. IFRS 16 was issued in January 2016 and is effective for most companies that report under IFRS since 1 January 2019. [ 1 ]
FHD (Full HD) is the resolution 1920 × 1080 used by the 1080p and 1080i HDTV video formats. It has a 16:9 aspect ratio and 2,073,600 total pixels, i.e. very close to 2 megapixels, and is exactly 50% larger than 720p HD ( 1280 × 720 ) in each dimension for a total of 2.25 times as many pixels.
In 2021, The IFRS Foundation introduced a new semantic twist as it decided to establish the International Sustainability Standards Board (ISSB) as a sister standard-setter to the IASB. Under the new terminology, IFRS consist of the combination of accounting standards issued by the IASB and of sustainability-related standards issued by the ISSB.
960H is a resolution used in analog CCTV equipment. 960H represents the number of horizontal pixels in a video signal transmitted from a camera or received by a DVR (Digital Video Recorder). The resolution of 960H depends on whether the equipment is PAL or NTSC based: 960H represents 960 x 576 (PAL) or 960 x 480 (NTSC) pixels.
It is often marketed as Full HD or FHD, to contrast 1080p with 720p resolution screens. Although 1080p is sometimes referred to as 2K resolution [2] [3] [4] (meaning having a horizontal resolution of approximately 2,000 pixels [5]), other sources differentiate between 1080p and (true) 2K resolution.
IFRS are issued by the International Accounting Standards Board (IASB). IPSASB adapts IFRS to a public sector context when appropriate. In undertaking that process, the IPSASB attempts, wherever possible, to maintain the accounting treatment and original text of the IFRS unless there is a significant public sector issue which warrants a departure.
Depreciation and Cost of Goods Sold are good examples of application of this principle. Full disclosure principle: Amount and kinds of information disclosed should be decided based on trade-off analysis as a larger amount of information costs more to prepare and use. Information disclosed should be enough to make a judgment while keeping costs ...
Many digital video cameras have the capability to record in 16:9, and this is the only widescreen aspect ratio natively supported by Blu-ray Disc. It is also the native aspect ratio of the Blu-ray Disc, but Blu-ray Disc producers can also choose to show even a wider ratio such as 2.40:1 within the 16:9 frame adding Letterbox black bars within ...