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Allows clinicians to obtain a pre- and post assessment of the patient’s specific areas of difficulty. The WFIRS offers a significant advantage over use of the Children’s Global Assessment Scale (CGAS), providing a greater range of clinically specific and meaningful information.
IAS 39, Financial Instruments: Recognition and Measurement, establishes principles for recognising, measuring, and disclosing information about financial assets and financial liabilities.
International Accounting Standard 39 Financial Instruments: Recognition and Measurement (IAS 39) is set out in paragraphs 2–110 and Appendices A and B. All the paragraphs have equal authority but retain the IASC format of the Standard when it was adopted by the IASB.
The current study examines psychometric properties of the Weiss Functional Impairment Rating Scale (WFIRS), a measure of adult ADHD-related impairment. It is a self-report questionnaire that provides a metric of overall life impairment and domain-specific dysfunction.
GUIDANCE ON IMPLEMENTING IAS 39 . FINANCIAL INSTRUMENTS: RECOGNITION AND MEASUREMENT. SECTION A SCOPE A.1 Practice of settling net: forward contract to purchase a commodity A.2 Option to put a non-financial asset SECTION B DEFINITIONS B.24 Definition of amortised cost: perpetual debt instruments with fixed or market-based variable rate
IAS 39 might be amended to enable fair value hedge accounting to be used more readily for a portfolio hedge of interest rate risk. This resulted in a further Exposure Draft of Proposed Amendments to IAS 39 that was published in August 2003 and on which more than 120 comment letters were received.
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