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The CLTD/CLF/SCL (cooling load temperature difference/cooling load factor/solar cooling load factor) cooling load calculation method was first introduced in the 1979 ASHRAE Cooling and Heating Load Manual (GRP-158) [1] The CLTD/CLF/SCL Method is regarded as a reasonably accurate approximation of the total heat gains through a building envelope ...
The Association of Chartered Certified Accountants (ACCA) is the global professional accounting body offering the Chartered Certified Accountant qualification (CCA). Founded in 1904, It is now the fourth-largest professional accounting body in the world, with 252,500 members and 526,000 student members.
ACCA was a sponsor of the AAT before breaking its links in the mid-1990s in order to form the CAT qualification. [1] The rationale behind this move was that it wanted a technician level qualification which followed the same strategic direction of the ACCA qualification, i.e. one with an international profile. [2]
Scope of IFRS 2: 2006 May 1, 2006: January 1, 2010: IFRS 2: IFRIC 9: Reassessment of Embedded Derivatives 2006 June 1, 2006: October 8, 2010: IFRS 9: IFRIC 10 Interim Financial Reporting and Impairment 2006 November 1, 2006: IFRIC 11 IFRS 2-Group and Treasury Share Transactions 2006 March 1, 2007: January 1, 2010: IFRS 2: IFRIC 12 Service ...
Statement of financial position or balance sheet. Similar to the balance sheet of a business, this statement lists the value of assets held and debts owed by the organization at the end of the reporting period. [17] Statement of changes in equity – just as for profit-making organizations, this shows the change in the organization equity over ...
The project initiation documentation is a PRINCE2 [1] term representing the plan of approach in project management. It is assembled from a series of other documents, including the business case, the terms of reference, the communication plan, the risk register, the project tolerances, the project plan, and any specific project controls or inspections as part of a departmental quality plan or ...
Oracle Corporation is an American multinational computer technology company headquartered in Austin, Texas. [5] Co-founded in 1977 in Santa Clara, California, by Larry Ellison, who remains executive chairman, Oracle was the third-largest software company in the world in 2020 by revenue and market capitalization. [6]
If owners lose their car manual, they can either order a replacement from a dealer, pick up a used one secondhand, or download a PDF version of the manual online. [4] In 2017, IBM released IBM Watson Artificial Intelligence to understand and answer questions in natural driver language. [5] "Ask Mercedes" was the first in a wave of these vehicle ...