STEP-BY-STEP ALGORITHM FOR ANALYZING AND ACCOUNTING FOR A CONTRACT WITH A BUYER IN ACCORDANCE WITH IFRS 15

The article offers a step-by-step algorithm for developing an approach to accounting for reve-nue under a contract with a buyer. The practice of applying IFRS 15 shows that a frequent problem of the correct recognition of revenue may be the lack of a qualitative analysis of the concluded contract and omis-sions of important terms of transactions and requirements of the standard. The step-by-step algorithm pro-posed below structures the requirements of the standard and ensures the correctness of their application without gaps.

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Advances in ultramicrotomy for physical sciences applications

Proceedings, annual meeting, Electron Microscopy Society of America ◽

10.1017/s0424820100149386 ◽

1993 ◽

Vol 51 ◽

pp. 710-711

Author(s):

G. McMahon ◽

T. Malis

Keyword(s):

Particle Surface ◽

Zeolite Catalysts ◽

Physical Sciences ◽

Pull Out ◽

Large Particles ◽

Novel Applications ◽

Metal Wires ◽

Frequent Problem ◽

Specific Orientation ◽

Diamond Knife

As with all techniques which are relatively new and therefore underutilized, diamond knife sectioning in the physical sciences continues to see both developments of the technique and novel applications.Technique Developments Development of specific orientation/embedding procedures for small pieces of awkward shape is exemplified by the work of Bradley et al on large, rather fragile particles of nuclear waste glass. At the same time, the frequent problem of pullout with large particles can be reduced by roughening of the particle surface, and a proven methodology using a commercial coupling agent developed for glasses has been utilized with good results on large zeolite catalysts. The same principle (using acid etches) should work for ceramic fibres or metal wires which may only partially pull out but result in unacceptably thick sections. Researchers from the life sciences continue to develop aspects of embedding media which may be applicable to certain cases in the physical sciences.

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304 Driving restrictions during treatment with implantable cardioverter defibrillator: a qualitative analysis

European Journal of Heart Failure Supplements ◽

10.1016/s1567-4215(07)60181-7 ◽

2007 ◽

Vol 6 (1) ◽

pp. 66-66

Author(s):

A STROMBERG ◽

F BLIXT ◽

F ANDERSSON ◽

I JOHANSSON

Keyword(s):

Qualitative Analysis ◽

Implantable Cardioverter Defibrillator ◽

Cardioverter Defibrillator ◽

Driving Restrictions

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Reduction of major amputations in the diabetic ischaemic foot: A strategy to "take control" with conservative care as well as revascularisation

VASA ◽

10.1024/0301-1526.30.s58.6 ◽

2001 ◽

Vol 30 (Supplement 58) ◽

pp. 6-14 ◽

Cited By ~ 13

Author(s):

Edmonds ◽

Foster

Keyword(s):

Natural History ◽

Treatment Plan ◽

Staging System ◽

Vascular Control ◽

New Approach ◽

Conservative Care ◽

Arterial Bypass ◽

Therapeutic Footwear ◽

Frequent Problem

The diabetic ischaemic foot has become an increasingly frequent problem over the last decade. However, we report a new approach consisting of a basic classification, a simple staging system of the natural history and a treatment plan for each stage, within a multi-disciplinary framework. This approach of "taking control" consists of two parts: 1. long-term conservative care including debridement of ulcers (to obtain wound control), eradication of sepsis (micribiological control), and provision of therapeutic footwear (mechanical control), and 2. revascularisation by angioplasty and arterial bypass (vascular control). This approach has led to a 50% reduction in the rate of major amputations in patients attending with ischaemic ulceration and absent foot pulses from 1989 to 1999 (from 4.6% to 2.3% per year). Patients who underwent angioplasty increased from 6% to 13%. Arterial bypass similarly increased from 3% to 7% of cases. However, even with an increased rate of revascularisation, 80% of patients responded to conservative care alone. This,we conclude, is an essential part of the management of all patients with ischaemic feet.

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