c) a blank form for the defendant's witness statement (as set out in Practice Direction 55A) which must be attached to the application notice. b)the standard period between the issue of the claim form and the hearing is to be not more than 8 weeks; and d) enable the parties to make certain applications or take further steps in relation to the claim electronically;

Applies to goodwill and intangible assets acquired in business combinations for which the agreement date is on or after 31 March 2004, and for all other assets prospectively from the beginning of the first annual period beginning on or after 31 March 2004 Amended by Annual Improvements to IFRSs 2009 (units of accounting for goodwill impairment testing using segments under IFRS 8 before aggregation) If an IPO is not served within the time limit specified by this rule, the claimant may apply to the court for directions for the claim for possession to continue under Section I of this Part.This rule applies where a mortgagee seeks possession of land which consists of or includes residential property.

An entity determines the nature of each specified good or service (for example, whether it is a good, a service, or a right to a good or service). Cash flow projections should relate to the asset in its current condition – future restructurings to which the entity is not committed and expenditures to improve or enhance the asset's performance should not be anticipated. [IAS 36.44] Example 1: You might wish to cook a meal which needs to be in the oven for 6.30 hours. Let's say right now it is 11:20 and you want to find out when to set the oven timer to. You need to enter "11:20" in the "Time" box and then using the "add time" function you will enter "6" in the "hours" box and "30" in the "minutes" box. By hitting the "calculate" button you will be shown the result in the bottom, which in this case is 17:50, or 5:50 pm. a)the claimant may make the claim at any County Court hearing centre, unless paragraph (2) applies or an enactment provides otherwise; first, reduce the carrying amount of any goodwill allocated to the cash-generating unit (group of units); anda) the claimant may make the claim at any County Court hearing centre, unless paragraph (2) applies or an enactment provides otherwise; The hearing of the application will be as soon as practicable but not less than 3 days after the date of issue. Reversal of an impairment loss is recognised in the profit or loss unless it relates to a revalued asset [IAS 36.119] Where notice is required under paragraph (3)(b), the court may treat the hearing of the application to set aside as the hearing of the claim. Stay of possession proceedings, coronavirus if recoverable amount has been determined on the basis of value in use, or on the basis of fair value less costs of disposal using a present value technique*, disclose the discount rate

Adding guidance to explain how each indicator supports the assessment of control as defined in paragraph 606-10-55-39. This should help entities apply indicators that are similar to those in the previous revenue recognition guidance but within the context of the control principle in Topic 606.

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When another party is involved in providing goods or services to a customer, an entity that is a principal obtains control of (a) a good or another asset from the other party that it then transfers to the customer; (b) a right to a service that will be performed by another party, which gives the entity the ability to direct that party to provide the service to the customer on the entity’s behalf; or (c) a good or service from the other party that it combines with other goods or services to provide the specified good or service to the customer. To work this out we'll use the whole number we calculated in step one (1) and multiply it by the original denominator (36). The result of that multiplication is then subtracted from the original numerator: