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Semantic Scholar is a research tool for scientific literature powered by artificial intelligence. It is developed at the Allen Institute for AI and was publicly released in November 2015. [2] Semantic Scholar uses modern techniques in natural language processing to support the research process, for example by providing automatically generated ...
Here's what Bank of America discovered about the younger investors surveyed: 47% of the younger cohort's portfolios are invested in stocks and bonds. That's much lower than the older cohort (74% ...
the asset's carrying cost; or; the asset's fair value less the cost of selling this asset. Non-current assets 'held for sale' should be presented separately on the face of the statement of financial position as a current asset. For a non-current asset (Fixed Asset) to be classified as 'held for sale', all of the following 4 conditions must be ...
Available for sale ( AFS) is an accounting term used to classify financial assets. AFS is one of the three general classifications, along with held for trading and held to maturity, under U.S. Generally Accepted Accounting Principles (US GAAP), specifically FAS 115. The IFRS also includes a fourth classification: loans and receivables .
Impairment (financial reporting) Impairment of assets is the diminishing in quality, strength, amount, or value of an asset. An impairment cost must be included under expenses when the book value of an asset exceeds the recoverable amount. Fixed assets, commonly known as PPE (Property, Plant & Equipment), refers to long-lived assets such as ...
Disney's bundle of Disney+, Hulu and ESPN+ no longer has a free trial, so you’ll have to pay $15 per month for all three combined (or $25 per month for no ads on Hulu). Including Live TV in the ...
IAS 16 prescribes that an item of property, plant and equipment should be recognised (capitalised) as an asset if it is probable that the future economic benefits associated with the asset will flow to the entity and the cost of the asset can be measured reliably. [4] Future economic benefits occur when the risks and rewards of the asset's ...
Google Scholar is a freely accessible web search engine that indexes the full text or metadata of scholarly literature across an array of publishing formats and disciplines. . Released in beta in November 2004, the Google Scholar index includes peer-reviewed online academic journals and books, conference papers, theses and dissertations, preprints, abstracts, technical reports, and other ...