A new International Accounting Standards Board was appointed yesterday, with a mission of producing coordinated accounting standards within a few years.
Last week's column discussed Caterpillar's huge write-down of its acquisition of 2012 ERA Mining Machinery after discovering "multiyear, coordinated accounting misconduct".
Caterpillar discovered this firsthand earlier this year when it found "deliberate, multiyear, coordinated accounting misconduct" at a Chinese company it had recently acquired.
On Friday afternoon, on the eve of a three-day weekend, Caterpillar issued a news release saying it had "uncovered deliberate, multiyear, coordinated accounting misconduct" in ERA's operations.
Therefore we need to develop a permanent system of receivables financing systems, using a well-coordinated accounting department.
Facebook has since undertaken a human rights impact assessment in Myanmar, and it also took down coordinated inauthentic accounts in the country.
We next investigated the extent to which models for population activity based on independent coding and coordinated assemblies can account for observations previously suggested to imply coordination within and between assemblies (Harris et al., 2003; Dragoi and Buzsáki, 2006; Foster and Wilson, 2007; Maurer et al., 2012; Gupta et al., 2012).
Taking into account coordinated induction of protein synthesis genes found in our study, over-expression of this protein biosynthesis gene may promote translation in heart of hibernating black bears.
From the two kinds (singly and doubly coordinated by Al) of surface aluminol groups (≡Al OH), only the singly coordinated type, which accounts for roughly 5% of all surface functions, is expected to take part in surface acid base reactions and in electrostatic interactions in the pH range between 4 and 10 [15, 15].
For complex containing phases, the simultaneous presence of protonated, unprotonated and coordinated nitrogen atoms accounts for a certain degree of dishomogeneity in the materials, probably due to the slow metal ion diffusion between the layers.
