) If the fair value is less than carrying value (impaired), the goodwill value needs to be reduced so the carrying value is equal to the fair value.

These were a review of the comparability and relevance of existing indicators on corporate social responsibility, and a review of the implementation status of corporate governance disclosures and the role of such disclosures in adding sustainable value.

Financial disclosures

Non Financial Disclosures

Where corporate governance disclosures are not consolidated, there should be sufficient cross referencing to different disclosures to improve accessibility to the information.

Any government bailout that pays fair value for these assets will do nothing to repair that hole.

If the Bolivians do not get fair value for their country s natural wealth, their prospects are bleak.

They were recorded in the accounts, at fair market value, when the goods or services were received.

Where necessary, amounts are estimated locally based on a fair commercial value in an arms length transaction.

For example, in some cases, financial reporting measurement requirements call for the valuation of certain assets on a fair value basis.

A folk before you asked ( for such disclosures ) and then disbelieved therein .

A folk before you asked ( for such disclosures ) and then disbelieved therein .

Juan and Alice exchanging attention may or may not be a fair trade, depending on their relative value Is Alice extraordinarily beautiful?

According to International Accounting Standard 18, contributions in kind should be valued at fair market value, and the valuation method should be disclosed.

According to International Accounting Standard 18, contributions in kind should be valued at fair market value, and the valuation method should be disclosed.

At work, there is a fair concept of value among men and women that of competence (see Paiva Netto, Reflections and Thoughts, 1987).

If that happens, we will all be much better informed because of Snowden s disclosures.

The appropriate mechanisms for monitoring these disclosures are also under review for immediate strengthening.

In order to create value consistently within domestic and international markets, China must ensure that competition is fair, transparent, and subject to the rule of law.

However, while for certain assets deep markets might exist and fair value could be obtained with reasonable objectivity, that might not be the case for others.

Before Snowden s disclosures, cyber espionage had become a major point of contention in US China relations.

Controls on the cross border movement of liquid cash, negotiable instruments and other items of value are part of the normal controls that Dutch Customs carries out. The customs authorities report unusual movements of money and commodities they encounter to the Unusual Transactions Disclosures Office.

In paragraph 42 of the report, UNU agreed with the Board's recommendation that it address the inaccuracies in accounting for non expendable property to provide complete and accurate disclosures of the value of non expendable property as at the end of the financial period.

During the lootings, almost anything of value is fair game and includes clothing, cash from foreign exchange currency businesses, drugs from pharmacies, mobile phones and powdered milk.

The Working Group also recommends that a threshold value be established for the special cases in which the generic fair market value of an item, or a set of items, is higher than 500 and its life expectancy is greater than one year.

But, again, these disclosures did not speak to issues like the desirability of branching or deposit insurance.

The hubbub of tawdry disclosures and investigations addressing every aspect of a widening scandal may well last for weeks.

Suspect flows of funds to foundations and non profit organisations are actively identified by the Unusual Transactions Disclosures Office.

It doesn t matter if these disclosures are true, I don t expect high officials in the CCP to be clean anyway.

The location of corporate governance disclosures within the annual report is not generally defined and can vary substantially in practice.

In his 1908 essay Der moderne Denkmalkultus (The modern cult of monuments) he describes historical value, artistic value, age value, commemorative value, use value, and newness value.

Indeed, the SEC recently approved the use of social media like Facebook and Twitter for publicly traded companies disclosures to investors.

Some degree of harmonization of the location of corporate governance disclosures would be desirable to make the relevant data more accessible.

Concretely, this means introducing land reform and privatization, regulating food and drugs, protecting human capital and intellectual property, safeguarding the value of household savings, ensuring market access, and executing fair and transparent taxation.

Fair use

Fair enough!

The group took the view that the board should give appropriate disclosures and assurance regarding its risk management objectives, systems and activities.

This isn't fair.

That isn't fair.

Why Fair Trade?

fair international trading

fair international trading

Snowden has said that he made the disclosures because the public needs to decide whether these programs and policies are right or wrong.

Some of America s allies, now professing outrage at disclosures of US spying, have been known to do the same thing to the US.

Israel s neighbors will make peace on the basis of fair borders and fair play.