account. Although this program didn’t have time limitation failing to solve the problem of insufficiency of seats, this was helpful to prevent the monopoly of seats. One student only can register for one seat. Nowadays, even this program doesn’t work well. Few computers are equipped with this program while most computers operate well without log-in process. Although students have the right to
of the most destabilising elements of the crisis has been the procyclical amplification of financial shocks throughout the banking system, financial markets and the broader economy. The tendency of market participants to behave in a procyclical manner has been amplified through a variety of channels, including through accounting standards for both mark-to-market assets and held-to-maturity loans,
code on the screen of Audi CF.
Lego created QR code for advertisement using Lego blocks.
③ payment
There are some examples using QR code to pay for products or bill.
In Japan, banks are providing payment service using QR code. Once a customer reads the QR code on the bill, the auto pay system automatically withdraw the money from the customer's bank account. This service is cost eff
∙ GASC (The German Accounting Standards Committee)
- Task : Oversee GASB.
⇒ GASC is duly recognized by the Ministry of Justice as the
German standard-setting authority.
∙ GASB (The German Accounting Standards Board)
- Task : Technical work or Issue the accounting standard.
⇒ GASB is made up of 7 independent experts with a background
in auditing, financial analysis,
(1) What is material?
Certain provisions of the SEC apply only to matters that are “material” to the financial condition of the company. Therefore, interpretation and application of those provisions relates to the issue of “what is material”.
Item 101 of Regulation S-K requires that companies must disclose material effects that compliance with environmental law will have on earnings, c