Fat and Oil Peroxide value of Oleic acid Redox titration by Automatic Potentiometric Titrator Standard Test Method for Analysis of Basic Fatty Material ISO 3960 1. Abstract The oleic acid is widely distributed in plant and animal fats. Measurement of peroxide value (POV) of oleic acid is demonstrated in this application according to the below quoted test method. The test sample is first dissolved in mixture of chloroform and acetic acid（2：3）. By flowing nitrogen gas through the sample
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Accounting Concepts and Business Structures The Hierarchy of Generally Accepted Accounting Principles identifies the sources for the accounting standards and principles. These sources include “FASB Standards, Interpretations, and Staff Positions; APB Opinions; and AICPA Accounting Research Bulletins” (Kieso, Weygandt, & Warfield, 2007, p. 12). When companies prepare financial statements in accordance with GAAP, they sometimes run into situations in which some standards do not address a certain
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(AICPA) is the national professional organization of practicing Certified Public Accountants (CPAs) (Kieso, Weygandt & Warfield, 2007, p .7). Kieso Weygandt and Warfield stated, “The Wheat Committee’s recommendations resulted in the demise of the APB and the creation of a new standard-setting structure composed of three organizations—the Financial Accounting Foundation (FAF), the Financial Accounting Standards Board (FASB) and the Financial Accounting Standards Advisory Council (FASAC) (2007, p
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product portfolio More than 250 international, regional, local and specialty beers and ciders Leading brewer and largest beverage distributor in Europe A broad geographic footprint Excellent spread of profits and cash flow 2 1 Inclusive of APB Pro-forma 2012 2 Millward Brown: BrandzTM Global Equity Study 2012 HEINEKEN through the years A proud, independent global brewer 1864 1939 Gerard Adriaan Heineken acquires his first brewery in Amsterdam, Netherlands HEINEKEN is
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sector FASB to develop accounting standards however if the private sector organizations fail to take action the SEC will step in and provide advice. The AICPA is the organization of practicing CPA’s. This group formed the Accounting Principles Board (APB) and in the early 70’s issued opinions on how to practice accounting and prevent inconsistencies. After this the FAF (Financial Accounting Foundation) was formed to which the FASB reports to. The FASB’s goal is to establish and improved standards in
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Share Based Payment Reporting El Shared Based Payment Reporting (SBPR) es el producto del estándar numero 123 del Financial Accounting Standard Board (FASB), antes la opinión APB No. 25 – Accounting for Stock Issued to Employees. Este estándar busca uniformar la información que las organizaciones ofrecen a los inversionistas y personas de interés sobre sus intercambios de equity instruments para bienes y servicios, cuando esta incurre en una deuda para adquirir un bien o servicio basados en el
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three most authoritative sources of Generally Accepted Accounting Principles (GAAP) include FASB Standards, Interpretations, and Staff Positions; APB Opinions; and AICAP Accounting Research Bulletins (ARP) (Kieso, Weygandt, & Warfield, Chapter 1, Pg. 12, 2007). The FASB Standards, Interpretation, and Staff Positions issued are automatically GAAP. The APB Opinions and ARB standards were issued prior to 1973. These standards are considered binding by the FASB until they are either modified or replaced
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At present, financial accounting standards are established and propagated on the basis of two key conceptual structures, namely, Financial Accounting Standards Board (FASB) and International Accounting Standards Boards (IASB) (Cong 2013). This essay will discuss and justify that accounting theory played a role in setting of accounting practices but it played no significant role in setting of accounting standards. Rather, several accounting standards were set by the conceptual frameworks formulated
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Individual Written Report: Tiger Beer AB112 Marketing Nanyang Business School Tutor: Mr Craig Ewan Done By: Eufratia Raissa Mandhela 1. Company Introduction Tiger Beer was first introduced in October 1932 by the Malayan Breweries which was first established in 1930. Despite its modest starting point, Tiger Beer has expanded vastly and can be found in over 70 countries today. It is also brewed it 11 different countries such as Singapore, Malaysia, Thailand, Vietnam, Cambodia, China
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the principles to be used in the preparation of financial statements are prepared by the Financial Accounting Standards Board (FASB). The standard categorizes the major sources of GAAP as being FASB Standards, Interpretations and Staff Positions; APB Opinions; and AICPA Accounting Research Bulletins (Kiesco, Weygandt, & Warfield, Chap. 1, 2007). Chapter one describes this bottom portion of the hierarchy of GAAP as Category (A), being the most authoritative. When a specific accounting transaction
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