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M. A. Van Hoepen,I. J. Lambrechts,F. J. Mostert
AbstractThe objective with this article is to analyse and compare the method of calculating the gearing adjustment as applied in the United Kingdom (SSAP 16), the Netherlands (Philips 1981 version) and South Africa (Guideline AC 201). It could be read to...
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M. A. Van Hoepen,I. J. Lambrechts,F. J. Mostert
AbstractThe application of a gearing adjustment in inflation accounting has always resulted in the problem of determining a financing sequence. A decision has to be taken whether certain categories of assets are financed with equity and/or loan capital. ...
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Renato Reyes B.,Ernesto Perez D'a.
RESUMEN:Se describe Linotrigonia (Oistotrigonia?) chongi sp. nov. proveniente de estratos kimmeridgianos de Sierra de Varas, Region de Antofagasta, norte de Chile. Esta especie se caracteriza por su forma trigonal-suboval corta, tamaño mediano, costas li...
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