2024 Tus sau: Elizabeth Oswald | [email protected]. Kawg hloov kho: 2024-01-13 00:07
IFRS 9 hloov IAS 39, Cov Khoom Siv Nyiaj Txiag - Kev lees paub thiab ntsuas. Nws yog txhais tau tias yuav teb rau cov lus thuam tias IAS 39 yog qhov nyuaj dhau, tsis sib haum nrog txoj hauv kev tswj hwm lawv cov lag luam thiab kev pheej hmoo, thiab ncua kev lees paub ntawm cov nyiaj qiv nyiaj qiv thiab cov nyiaj txais kom txog thaum lig dhau ntawm lub voj voog qiv nyiaj.
Thaum twg IFRS 9 hloov IAS 39?
Lub Rooj Tswjhwm Saib Xyuas Nyiaj Txiag Thoob Ntiaj Teb (IASB) tau tshaj tawm cov ntawv kawg ntawm IFRS 9 Cov Khoom Siv Nyiaj Txiag thaum Lub Xya Hli 2014. IFRS 9 hloov IAS 39 Cov Khoom Siv Nyiaj Txiag: Kev Pom Zoo thiab Kev Ntsuas, thiab siv tau rau txhua xyoo pib ntawm los yog tom qab Lub Ib Hlis 1, 2018.
Thaum twg IFRS 9 hloov?
Nyob rau 19 Kaum Ib Hlis 2013, IASB tau tshaj tawm IFRS 9 Cov Khoom Siv Nyiaj Txiag (Hedge Accounting thiab hloov kho rau IFRS 9, IFRS 7 thiab IAS 39) hloov kho IFRS 9 kom suav nrog cov qauv kev lag luam nyiaj txiag tshiab, tso cai rau kev coj ua ntxov ntawm kev kho mob. kev hloov pauv tus nqi ncaj ncees vim yog tus kheej credit ntawm kev lav phib xaub raug xaiv ntawm tus nqi ncaj ncees…
IAS 39 puas tseem siv tau?
IAS 39 cov kev cai rau kev faib thiab ntsuas, kev puas tsuaj, kev lag luam nyiaj txiag thiab kev lees paub raug rho tawm rau lub sijhawm pib lossis tom qab 1 Lub Ib Hlis 2018 thaum IAS 39 feem ntau hloov pauv los ntawm IFRS 9 Nyiaj Txiag Instruments.
Puas IFRS 9 zoo dua IAS 39?
Qhov sib txawv tseem ceeb ntawm ob tus qauv kev suav nyiaj yog tias tus qauv tshiab (IFRS 9) xav tau aKev lees paub ntawm cov nyiaj qiv nyiaj poob qis ntawm kev lees paub thawj zaug ntawm cov cuab tam nyiaj txiag, qhov uas yav dhau los nyob rau hauv IAS 39, kev puas tsuaj raug lees paub nyob rau theem tom qab, thaum muaj qhov tshwm sim poob nyiaj tau tshwm sim.
Pom zoo:
Dab tsi yog qhov hloov pauv thiab hloov pauv hloov pauv?
Point mutations hloov ib leeg nucleotide. Frameshift kev hloov pauv yog ntxiv lossis tshem tawm ntawm nucleotides uas ua rau muaj kev hloov pauv hauv kev nyeem ntawv. frameshift thiab point mutation yog dab tsi? Ib qho kev hloov pauv cuam tshuam rau ib khub hauv paus.
Qhov kev hloov pauv no puas yuav ua rau muaj kev hloov pauv hloov pauv?
Yog li, yog tias muaj kev hloov pauv, piv txwv li, kev ntxig lossis tshem tawm ntawm nucleotide, tshwm sim, qhov no tuaj yeem ua rau kev hloov pauv ntawm kev nyeem ntawv. Nws hloov tag nrho cov amino acid ib ntus. Cov kev hloov pauv no yog hu ua frameshift mutation (tseem hu ua kev nyeem ntawv hloov pauv, nyeem ntawv hloov pauv, lossis framing yuam kev).
Puas yog jurassic ntiaj teb hloov pauv hloov pauv hloov pauv?
Qee zaum, paub meej, koj yuav tau rov qab mus rau lub sijhawm dhau los - txuag manually, thiab feem ntau, raws li game's autosave yog… tsis zam txim - tab sis feem ntau ntawm cov lub sijhawm koj tuaj yeem khaws cov khoom thiab khaws cia nrog.
Qhov twg yog qhov kev hloov pauv hloov pauv hloov pauv?
Semiconservative replication piav qhia txog cov txheej txheem ntawm DNA replication nyob rau hauv tag nrho cov paub hlwb. DNA replication tshwm sim ntawm ntau lub hauv paus pib ntawm kev rov ua dua raws DNA qauv strand. Raws li DNA ob chav helix yog unwound by helicase, replication tshwm sim nyias ntawm txhua tus qauv strand nyob rau hauv antiparallel cov lus qhia.
Qhov kev hloov pauv twg yog xav tias yuav cuam tshuam los ntawm kev hloov pauv hloov pauv?
Dependent Variable Qhov sib txawv uas nyob ntawm lwm yam uas ntsuas. Cov kev hloov pauv no yuav tsum tau hloov pauv raws li qhov kev sim ua haujlwm ntawm tus kheej hloov pauv lossis hloov pauv. Nws yog cov nyhuv presumed. Qhov kev tshawb fawb hloov pauv twg yog qhov tshwm sim?