A logic system will be called a combinator if the output or output depends only from the current state of the inputs. So far we have studied the solution electronic of uncomplicated problems following the steps of following: 1. Problem analysis (determining the amount of inputs and outputs) 2. Build […]

Binary logic deals with variables that take discrete values ​​and with operators that take on logical meaning. While any logical element (variable) or condition is needed always have a logical value (0 or 1), there must also be ways to combine different logical signals or conditions to provide one logical […]

A computer stores data in terms of numbers. Conditions of a computer shows include binary digits you can get the shape of the presence or service of magnetic signaling in a medium memory, i similar to a lit key (1) or not (0). In computer systems, too letters, words, and […]

Revaluing only the residual value. When the carried value of an asset decreases as a result of revaluation, the decrease should be recognized as an expense (PAS) after it has been reimbursed plus from revaluation. Example: On December 31, 2016 TID re-evaluates the building with the new value of market […]

The fair value at the time of donation – the value at which an asset is exchanged when there is a buyer and a seller that want to perform the sales operation, and when they have complete information about it. If this value cannot be calculated then it can be […]

Output estimation – is done at the cost of purchasing them or at cost of production, in those cases where their cost does not change long exercise period. (Specific identification method) 36 For inventories, the cost of purchasing and producing them varies during the exercise period, an assumption is made […]

Input estimate – at the cost of their purchase. Commissions, plus any other eventual purchase costs are presented in the cost or as period expenses as the case may be. In the event that they are provided as a contribution as equity are valued at the value specified in the […]

The conceptual framework is not an IAS (IFRS) In the event of a conflict with an IAS, the requirements and regulation set by the IAS (IFRS) take precedence. Defining, recognizing and measuring the elements that make up PF Kept the concepts of capital and capital conservation the framework deals with […]

Taxes and fees; profit and loss from ordinary activities; Shareholders’ interests in the minority; Net profit or loss of the exercise period. Additional elements, titles and subgroups of elements are required to appear at PA&SH if:  required by an IAS (IAS) criterion or such a presentation is required for one […]