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(i) Prospective Financial Statements If the presentation does not meet the minimum disclosure requirement of prospective nancial statements [see Subsection 401(a)], it is a partial presentation rather than prospective nancial statements In that case, the accountant is not required to provide a standard service on the prospective data 23 of the AICPA Guide contains guidelines for compilations, examinations, and application of agreed-upon procedures to partial presentations It does not require those services on partial presentations, but provides guidance for the accountant who is engaged to provide them (ii) Third-Party Use Third parties generally are any persons outside the entity presenting the prospective nancial statements Sometimes, however, such persons may not need to be considered third parties for the purpose of determining whether the guidance on accountants services applies The AICPA Guide (Section 1002) provides the following guidelines for determining whether outsiders are considered third parties: In deciding whether a party that is or reasonably might be expected to use an accountant s report is considered to be a third party, the accountant should consider the degree of consistency of interest between [management] and the user regarding the forecast If their interests are substantially consistent (eg, both the [preparer] and the user are employees of the entity about which the forecast is made), the user would not be deemed to be a third party On the other hand, where the interests of the [preparer] and user are potentially inconsistent (eg, the [preparer] is a nonowner manager and the user is an absentee owner), the user would be deemed a third party In some cases, this determination will require the exercise of considerable professional judgment In considering whether the statements will be restricted to internal use, the accountant may generally rely on management s oral or written representations, unless something leads the accountant to believe that, despite management s representations, the statements are likely to be distributed to a third party (iii) Assemble and Submit Assembly means the manual or computer processing of mathematical or other clerical functions related to the presentation of the prospective nancial statements (AICPA Guide, Section 316) This refers to converting the assumptions into prospective amounts or putting the amounts into the form of statements Assembly does not mean merely copying or collating statements prepared by someone else (c) INTERNAL USE The accountant may provide compilation, examination, or agreed-upon procedures engagements for internal use if engaged to do so However, for internal use, the accountant has more exibility to accommodate the varying circumstances of the engagement Normally, these engagements involve consulting or planning (such as in management-consulting or tax-planning services) rather than third-party reliance Common reporting options for internal use include assembly reports and lain paper prospective nancial statements Internal-use services are discussed in more detail in Section 409 (d) PROHIBITED ENGAGEMENTS The AICPA Guide prohibits the accountant from submitting or reporting on prospective nancial statements intended for third-party use if those statements omit the disclosure of signi cant assumptions Similarly, the accountant is prohibited from submitting or reporting on a projection for third-party use if it does not identify the hypothetical assumption or describe the limitations on the usefulness of the presentation The accountant also may not submit or report on a nancial projection that is intended for general use (unless it supplements a forecast for the same period) because such use is considered inappropriate [see Subsection 402(b)] This prohibition means that the accountant could not assemble and submit such a presentation even if management agreed not to present the accountant s report or refer to the accountant in the document containing the projection that would be presented to general users.

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(i) Prospective Financial Statements If the presentation does not meet the minimum disclosure requirement of prospective nancial statements [see Subsection 401(a)], it is a partial presentation rather than prospective nancial statements In that case, the accountant is not required to provide a standard service on the prospective data 23 of the AICPA Guide contains guidelines for compilations, examinations, and application of agreed-upon procedures to partial presentations It does not require those services on partial presentations, but provides guidance for the accountant who is engaged to provide them (ii) Third-Party Use Third parties generally are any persons outside the entity presenting the prospective nancial statements Sometimes, however, such persons may not need to be considered third parties for the purpose of determining whether the guidance on accountants services applies The AICPA Guide (Section 1002) provides the following guidelines for determining whether outsiders are considered third parties: In deciding whether a party that is or reasonably might be expected to use an accountant s report is considered to be a third party, the accountant should consider the degree of consistency of interest between [management] and the user regarding the forecast If their interests are substantially consistent (eg, both the [preparer] and the user are employees of the entity about which the forecast is made), the user would not be deemed to be a third party On the other hand, where the interests of the [preparer] and user are potentially inconsistent (eg, the [preparer] is a nonowner manager and the user is an absentee owner), the user would be deemed a third party In some cases, this determination will require the exercise of considerable professional judgment In considering whether the statements will be restricted to internal use, the accountant may generally rely on management s oral or written representations, unless something leads the accountant to believe that, despite management s representations, the statements are likely to be distributed to a third party (iii) Assemble and Submit Assembly means the manual or computer processing of mathematical or other clerical functions related to the presentation of the prospective nancial statements (AICPA Guide, Section 316) This refers to converting the assumptions into prospective amounts or putting the amounts into the form of statements Assembly does not mean merely copying or collating statements prepared by someone else (c) INTERNAL USE The accountant may provide compilation, examination, or agreed-upon procedures engagements for internal use if engaged to do so However, for internal use, the accountant has more exibility to accommodate the varying circumstances of the engagement Normally, these engagements involve consulting or planning (such as in management-consulting or tax-planning services) rather than third-party reliance Common reporting options for internal use include assembly reports and plain paper prospective nancial statements Internal-use services are discussed in more detail in Section 409 ( d) PROHIBITED ENGAGEMENTS The AICPA Guide prohibits the ccountant from submitting or reporting on prospective nancial statements intended for third-party use if those statements omit the disclosure of signi cant assumptions Similarly, the accountant is prohibited from submitting or reporting on a projection for third-party use if it does not identify the hypothetical assumption or describe the limitations on the usefulness of the presentation The accountant also may not submit or report on a nancial projection that is intended for general use (unless it supplements a forecast for the same period) because such use is considered inappropriate [see Subsection 402(b)] This prohibition means that the accountant could not assemble and submit such a presentation even if management agreed not to present the accountant s report or refer to the accountant in the document containing the projection that would be presented to general users.

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I need to write a VB.NET application that uses ActiveX to scan (remotely) a paper, OCR it, and save it into some file. - Where should I begin?

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1 pixel Resulting line Resulting line. GS1 128 Maker In Java Using Barcode generation for Java Control to generate, create GS1-128 image in Java applications. .Related: Print Intelligent Mail .NET

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PROBABILITY in .NET Connect qr codes in .NET PROBABILITY. . (a) What is the probability of a completely defect-free message (b) What is the probability of a message that has either an encode or a ecode error 2-113. It is known that two defective copies of a commercial software program were erroneously sent to a shipping lot that has now a total of 75 copies of the program. A sample of copies will be selected from the lot without replacement. (a) If three copies of the software are inspected, determine the probability that exactly one of the defective copies will be found. (b) If three copies of the software are inspected, determine the probability that both defective copies will be found. Barcode barcode library in .net generate, create bar code .Related: UPC-E Generating .NET , Print UPC-A .NET WinForms , C# QR Code Generation

OF THE WAIS-III PROFILE. .net Vs 2010 barcode maker on .net generate, create barcode none with .net . Object Assembly doesn t fit neatly into either category. or the WISC-III, we classified Object Assembly with the two Picture subtests because the final product to be assembled is meaningful (Kaufman & Lichtenberger, 2000). However, the first two WISC-III puzzles are named for the child, and almost all puzzles have at least one large piece that makes the object to be constructed obvious to all but the severely impaired. For the WAIS-III, none of the puzzles is named, and some individuals are unaware of the nature of what they are constructing for the Elephant and, especially, the Butterfly. Consequently, we have categorized Object Assembly as measuring visual perception of meaningful stimuli but only Picture Completion and Picture Arrangement are categorized as measuring visual perception of complete meaningful stimuli. The WAIS-III puzzle pieces may be seen as meaningful by many people, but are likely to be processed as abstractions by others, for example, by some neurological patients because they are not complete meaningful stimuli. Because of the complexity of the Performance tasks in general Matrix Reasoning, Block Design, Symbol Search, and Digit Symbol-Coding in particular it is necessary to cross-validate any hypothesis regarding an individual s discrepancy between perceiving or processing meaningful versus abstract stimuli. More likely than not, the person will evidence better performance in mean-.Related: .NET EAN-13 Generating , Generate EAN 128 .NET , Create UPC-A .NET

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UCC - 14 In VB.NET Using Barcode creation for . http-equiv= Content-Type content= text/html; charset=UTF .h3 { font-family: Arial Black , Gadget, sans-serif; color:#97CCA6; } body { font-family:Verdana, Geneva, sans-serif; color:#EFF09E; background-color:#AB1F33; } </style> <meta http-equiv= Content-Type content= text/html; charset=UTF-8 > <title>Remote Form Inputs</title> </head> < body > <article> <header> <h3>IDs to Connect</h3> </header t; <section> What is your very favorite Web site <br> <label>Favorite Site: <input type=url form=formID name=favURL> </label> </section> <section> <blockquote> This section represents a break between the first input (requesting a URL) and the rest of the form to which the URL form belongs. This gives designers far more leeway in putting together an interactive site. </blockquote> </section> <section> <form name=formName id=formID> <label>What s your name <input type=text name=person> </label> <br> Output:<br> <textarea name=output cols=50 rows=5></textarea> <br> <input type=submit name=submit value= Gather in the Chickens onClick= FormMaster.resolveForm() > </form> </section> </article> </body> </html>.Related: ITF-14 Generator Excel , Interleaved 2 of 5 Generation VB.NET , ITF-14 Generator C#

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ModaOCR ActiveX 1.0 (Shareware) by IncreaseCore Tech. ModaOCRAX ActiveX control is an ActiveX component( ActiveX control) that can ... Features of ...

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