12/13/2023 0 Comments Winrar for pc apk![]() Previous installers for macOS/OSX can be found on. Since version 2.8.2, GIMP runs on macOS/OSX natively. Open the downloaded DMG and drag and drop GIMP into your These are vanilla builds without any third-party add-ons. Not in anyway connected to the GIMP team. Provide any package on Apple's App Store at the moment.Īny downloads on the store are created by third party and is !IMPORTANT! ⚠️ App Store: GIMP team does not.Supported OS: macOS 10.12 Sierra or newer Show downloads for x86_64 Warnings and information Updated Cairo to fix a memory leak ( issue #9278) Please refer to the documentation for your Unix-like system on the installation of software. GIMP can also run on Solaris and is available for the BSD family of systems such as FreeBSD and OpenBSD. You can always fall back to using the following command line:įlatpak update Systems without flatpak support Once again, if your distribution does not have proper support, Instead if yourĭistribution and/or desktop has a good support for flatpak, it Work!) when a new version of GIMP is released. Have to come back on this page and install again (it will not ![]() This installation will also provide regular update. The meantime, you can still run it by command line (not as the If this is not the case, we suggest to report a bug to yourĭesktop or distribution asking for proper support of flatpak. Once installed, it will be made available exactly the same wayĪs other applications (menus, desktop overview, or any specificĪpplication launch process used by your desktop). Install GIMP, then manually install by command line: Installed and if clicking the link still does not prompt to Out-of-the-box on some platforms since the flatpak technology is The flatpak link above should open your software installerĪnd prompt you to install GIMP. Therefore choose your installation medium according to your Will likely provide faster updates, following GIMP releases ![]() The flatpak build is new and has known limitations, though it If available, the official package from your Unix-likeĭistribution is the recommended method of installing GIMP! ![]() ( note: i386 and ARM-32 versions used to be published, yetĪre now stuck at GIMP 2.10.14 and 2.10.22 respectively). Flatpak build available in: x86-64 and AArch64 ![]()
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12/13/2023 0 Comments Conjure celestial 5e![]() ![]() Winged Bulls, so long as they move 20', can deal 5d12+5 piercing damage each round, although it's a single strike so it's hit or miss. ![]() Megathread D&D 5e 1D&D D&D 4e D&D v3.5 D&D 3e Pathfinder 1 Pathfinder 2 WOD PBTA Fate GURPS Universal OtherĬonjure Celestial gets you one of 4 optionsīoth Pegasus and Couatl have a fly speed of 90', but Pegasus are large and thus ridable by most creatures. r/DnD /r/rpg /r/Pathfinder_RPG /r/tabletop /r/UnearthedArcana /r/DnDHomebrew /r/dndnext Related Non-TTRPG Subreddits r/characterdrawing /r/Imaginar圜haracters /r/alternativeart On-Topic Subreddits Abide by the Homebrew Content Guidelines.Don't just advertise things, even if they're relevant.If your post fits with a megathread, post there.SFW posts should not receive NSFW comments. The rules are explained in more detail here. There's an issue with the sub that moderators cannot solve, this is a workaround for it. If you're trying to post from an app and can't, try from a browser. Message the moderators, it'll be unfiltered if it's on topic. If your account is less than 7 days old or has less than 20 karma, you may be autofiltered. Find help with your new idea, or share your memorable builds. A disintegrate spell destroys the temple instantly.Ĭasting this spell on the same spot every day for a year makes this effect permanent.Aid other tabletop gamers in creating interesting or devastating characters. ![]() It can’t be dispelled by dispel magic, and antimagic field has no effect on it. Nothing can physically pass through the temple’s exterior. The temple is made from opaque magical force that extends into the Ethereal Plane, thus blocking ethereal travel into the temple’s interior. In addition, the sensors created by divination spells can’t appear inside the temple, and creatures within can’t be targeted by divination spells.įinally, whenever any creature in the temple regains hit points from a spell of 1st level or higher, the creature regains additional hit points equal to your Wisdom modifier (minimum 1 hit point). Even if the creature can enter the temple, the magic there hinders it whenever it makes an attack roll, an ability check, or a saving throw inside the temple, it must roll a d4 and subtract the number rolled from the d20 roll. On a failed save, it can’t enter the temple for 24 hours. If a creature of the chosen type attempts to enter the temple, that creature must make a Charisma saving throw. Choose one or more of the following: celestials, elementals, fey, fiends, or undead. The temple opposes types of creatures you choose when you cast this spell. The smell of burning incense fills the air within, and the temperature is mild. You decide whether the temple is illuminated and whether that illumination is bright light or dim light. The temple’s interior is an open space with an idol or altar at one end. Only you and any creatures you designate when you cast the spell can open or close the door. The interior is enclosed by a floor, walls, and a roof, with one door granting access to the interior and as many windows as you wish. You make all decisions about the temple’s appearance. It is dedicated to whatever god, pantheon, or philosophy is represented by the holy symbol used in the casting. The temple must fit within an unoccupied cube of space, up to 120 feet on each side. You cause a temple to shimmer into existence on ground you can see within range. Components: V, S, M (a holy symbol worth at least 5 gp) ![]() 12/13/2023 0 Comments Who produced olivia rodrigo deja vu![]() ![]() This is definitely heartbreaking, especially with the “I love yous” being said quietly in the background. Rodrigo feels more powerful at the top of the section but feels weaker towards the end. I bet that she knows Billy Joel ‘Cause you played her “Uptown Girl” You’re singing it together No, I bet you even tell her How you love her In between the chorus and the verse While Rodrigo has denied the Joshua Bassett/Sabrina Carpenter narrative, this feels like it still could be that. ![]() Do you call her and almost say my name? ‘Cause lets be honest We kinda do sound the same Another actress I hate to think that I was just your type ![]() Do you get deja vu When she’s with you? Do you get deja vu, mmm Do you get deja vu, huh?Īs the beat drops and the drums come in, this is when I knew things were about to get real. Then again who wouldn’t be angry when ex is taking his new girl to the spot you found. That was our place I found it first I made the jokes you tell to her When she’s with youįor a brief moment, there’s a tone of anger before it calms back to the melodic Rodrigo we’ve grown to love. The classic, as best said by Cher Lloyd, “Remember all the things that you and I did first, and now you’re doing them with her,” trope. Rodrigo lays out a situation most songwriters and lovers have gone through before. The first half of the chorus still sounds breathy and smooth while having an almost playground taunt to it. So when you gonna tell her That we did that too? She thinks it’s special, But it’s all reused Rodrigo keeps replaying moments with her former flame and using strategic harmonies again only on the line “sing in harmony.” It’s not until the end that you realize Rodrigo is no longer talking about herself, but someone else. Watching re-runs of Glee Being annoying singing in harmony I bet she’s bragging To all her friends saying you’re so unique Behind the last line, there is harmonized laughter that feels breathy and angelic. This first verse definitely explains the easter eggs Rodrigo had been posting on her Instagram. Car rides to Malibu Strawberry ice cream One spoon for two And trading jackets Laughin’ ‘bout how small it looks on you The song begins with soft keyboard synths as Rodrigo joins in with her soft melodic voice. “I started writing and recording ‘deja vu’ last fall and had so much fun creating the different melodies and sonic textures that you hear throughout.” “The concept of deja vu has always fascinated me and I thought it would be cool to use it in a song around the complex feelings after a relationship ends,” Rodrigo shared upon her song’s release. These characters, of course allegedly being her High School Musical: The Musical: The Series co-star Joshua Bassett and Bassett’s rumored flame and former Disney starlet, Sabrina Carpenter. Released April 1st via Interscope Records, “deja vu” definitely has the same shock factor as “drivers license” – especially if listeners are meant to believe it’s one narrative and the characters are the same. deja vu – Olivia Rodrigo With high expectations to meet, Rodrigo didn’t miss the mark. ![]() I promise it’s not an April fools joke lol,” said Rodrigo. ‘my new song deja vu is out Thursday at 9am pst. 29 fans would have a new track to listen to. Rodrigo posted two more of these screens, before announcing on Mar. 26, posting a TV screen with melted ice cream and no caption on Instagram. The newest pop sensation began teasing the new track Mar. If you thought Olivia Rodrigo set the world on fire with “ drivers license” then you better brace yourself for her latest single, “ deja vu.” Olivia Rodrigo follows her record-breaking global smash “drivers license” with the soaring new single “deja vu,” a piercing song full of empowered anger and sadness. ![]() 12/13/2023 0 Comments Rgf reme halo reviews![]() ![]() PIP-MAX ® uses REME-HALO ® active cleaning technology that directly targets the pollutants. With PIP-MAX ® you can protect your family and help protect the environment at the same time! When you plug in the PIP-MAX ®, you will notice the difference in the quality and freshness of the air you breathe and wonder why you did not take this simple measure sooner. So, since you spend up to 90% of your time indoors, it’s important to consider the impact these pollutants can have on your long-term health. This happens because bacteria, viruses, mold spores, and other toxins are sometimes too small to be stopped by standard, passive filtering methods. There are added contaminants that are simply not filtered out of the air or removed from surfaces, but instead accumulate again over time. The indoor air quality in your home or office can be five times more polluted than the outdoor air, primarily because indoor air is not properly sanitized. Low levels of airborne hydrogen peroxide are quietly throughout the space you have the unit plugged in so you get the fresh air where you need it. Just like the REME-HALO ®, the PIP-MAX ® disperses natural concentrations of gaseous hydrogen peroxide throughout your home, reducing viruses, bacteria, mold spores and odors in minutes. Quickly and reliably solve all your air quality problems with the portable power of a PIP-MAX ® active air purification system. The product(s) and technologies described are not medical devices and are not intended to diagnose, treat, cure, or prevent any disease, virus or illness.The PIP-MAX ® plugs directly into your existing electrical outlet, can be installed in any room, and provides an additional outlet on the unit housing. The REME HALO ® is an “active” solution that neutralizes SARS-CoV-2 within the occupied space, eliminating the need for virus particles to travel through the HVAC system filters or UV air purification system.ĭISCLAIMER: The summary and any comments herein are based on the results from an independent laboratory study performed under controlled conditions and are not in any way medical claims. The REME HALO ® active air purification system testing showed the SARS-CoV-2 virus was significantly neutralized within the occupied space on airborne virus, reducing the risk of person-to-person infection by respiratory particles and aerosols. With the REME HALO ® operating inside the chamber the virus was reduced on contact, resulting in a 99.9% reduction of the virus within the simulated real-world space. The virus was nebulized into the space simulating a sneeze or cough from an infected person. ft.) representing a real-world air-conditioned office or home. The test procedure used the SARS-CoV-2 virus inside a large chamber (1,280 cu. “From restaurants to schools and places of business, RGF’s REME HALO ® is a tested and proven solution that provides the peace of mind needed to get America back to work.” This study proves the efficacy of one of our flagship products,” said Ron Fink, CEO, RGF ® Environmental Group, Inc. “In our New Normal, the public deserves the confidence of Indoor Air Quality solutions that are backed by science. The testing, performed at the Innovative Bioanalysis Laboratories in Cypress, Calif., looked at neutralizing the virus within the occupied space in the air and on surfaces. The independent third-party study focused on the inactivation of SARS-CoV-2 using RGF’s proprietary REME HALO ® product with PHI- Cell ® technology. “The study results show the REME HALO ® to be effective in combating the COVID-19 virus and a valuable solution to immediately improve the Indoor Air Quality of residential and commercial spaces and protect occupants against exposure to the SARS-CoV-2 virus.” The studies are ongoing. James Marsden, Executive Director of Science and Technology at RGF. Port of Palm Beach, Florida (October 26, 2020) – RGF ® Environmental Group, Inc., a leading environmental design and manufacturing company, has released the results of a third-party study that reveal REME HALO ® efficacy of 99.9% against the SARS-CoV-2 virus, commonly known as the coronavirus 2019 or COVID-19.Ĭommencing in March 2020, the study was overseen by Dr. To Travel through HVAC or Air Purification Systems Proprietary PHI- Cell ® Technology Eliminates the Need for Virus Particles ![]() 12/13/2023 0 Comments Unison league wiki metal exchange![]() Ghetsis then storms in, berating N for his loss and revealing that he was nothing more than a pawn in his plan for world domination all along. Being defeated once more, he starts considering the possibility that the world isn't about just truth or ideals, but is a combination of both. After the player has caught the dragon, N challenges them to one last battle. Translating the Pokémon's speech, N tells the player the dragon wishes to be caught by them and urges the player to do so. The dragon's counterpart subsequently awakens from the player's Light Stone B/ Dark Stone W. N can be found in his throne room at the top of the castle, summoning his dragon to prepare for the confrontation. He then invites the player to come confront him in the castle. Having proven himself stronger than the Champion, N summons his castle and has it surround the Pokémon League. Once the player has made it to the Pokémon League and defeated the Elite Four, they find N in the Champion's chamber, having just defeated Alder. He then heads for the Pokémon League, daring the player to find his dragon's counterpart so they can battle as equals.Ī close-up of N in his castle after the final battle After the player has defeated Brycen, N is found at the top of the Dragonspiral Tower, having succeeded in befriending Zekrom B/ Reshiram W. After the player has defeated Skyla, N appears outside of that Mistralton Gym and talks with the player's lead Pokémon to find out more about them. When Professor Juniper and Bianca enter the conversation, N expresses his disgust at the concept of the Pokédex and storms off. N is next encountered in Chargestone Cave, first near the entrance and later at the exit. After being defeated again, he declares that he'll conquer the Pokémon League and defeat the Champion in order to become unbeatable, and dares the player to try and stop him. He reveals his affiliation with Team Plasma after taking the player to ride the ferris wheel in Nimbasa City. He's met again in front of the Nacrene City Museum, where he battles the player again and makes the first implication of his plan to befriend Unova's Legendary Pokémon. Afterwards, he approaches the player, surprised to hear what their Pokémon is saying, and battles them. N first appears in Pokémon Black and White, listening to Ghetsis's speech in Accumula Town. Eventually, once he was old enough, Ghetsis crowned N as the king of Team Plasma and sent him out on a quest to befriend one of the Legendary Dragon Pokémon of Unova. To warp his image of the world, Ghetsis only allowed Pokémon that had been mistreated by humans to accompany N, reinforcing his belief that humans and Pokémon should be separated, and made him live in his room in his castle for most of the time. Ghetsis, seeing the innocence within N, adopted him and started educating him in preparation for making him the king of Team Plasma. Living this way allowed him to become able to understand what Pokémon are saying. N was originally an orphan boy who lived in the woods, accompanied by only his Pokémon friends. 6.3 Pocket Monsters BW: The Heroes of Fire and Thunder.6.2 Pocket Monsters BW: Meetings with the Legends.5.2 Pokémon Black 2 and White 2 Animated Trailer.His full name is Natural Harmonia Gropius (Japanese: ナチュラル・ハルモニア・グロピウス Natural Harmonia Gropius). In Pokémon Black and White, he is one of the player's rivals, the puppet leader of Team Plasma, and aspires to create separate worlds for humans and Pokémon. N (Japanese: N N) is a character in Black, White, Black 2, and White 2. Hiroshi Kamiya ( B2W2AT) Akira Ishida ( Generations) Hikaru Midorikawa ( Masters EX) Yoshitsugu Matsuoka ( Evolutions) Chiyuki Miura ( Evolutions, young) Tom Wayland ( B2W2AT) Grant George ( Generations) Daman Mills ( Masters EX) Chris Hackney ( Evolutions) Brittany Lauda ( Evolutions, young) ![]() Pokémon Black Version 2 and Pokémon White Version 2 Animated Trailer Ghetsis (foster father) Anthea and Concordia (foster sisters)īlack and White Black 2 and White 2 Masters EX Natural Harmonia Gropius ナチュラル・ハルモニア・グロピウス Natural Harmonia GropiusĪrt from Pokémon Black 2 and White 2 by Yusuke Ohmura Pokémon Brilliant Diamond and Shining Pearl. ![]() 12/13/2023 0 Comments Quake map did you feel it![]() This is a two-way street: not only will you add valuable information on the extent of ground shaking and damage, but in the process we hope you will learn more about how other communities fared and gain a greater understanding of the effects of earthquakes. (KRON) A preliminary 4.7-magnitude earthquake struck near San Simeon Monday around 4:42 p.m., according to the United States Geological Survey. ![]() GeoNet is a collaboration between Toka T Ake EQC and GNS Science. Did You Feel It (DYFI) collects information from people who felt an earthquake and creates maps that show what people experienced and the extent of damage. You also ensure that your area has been represented in the compilation of the maps of shaking. Interactive Map showing recent quakes in New Zealand. And best of all, with your help we can do so almost instantly.īy contributing your experience of the earthquake, either immediately afterward, or whenever it is possible for you to do so, you make a contribution to the scientific body of information about each earthquake. By taking advantage of the vast number of Internet users, we can get a more complete description of what people experienced, the effects of an earthquake, and the extent of damage. NAPA (CBS SF) - A magnitude 4.1 earthquake struck Napa County Thursday evening, the largest quake to hit the Wine Country since a magnitude 6.0 struck the area last August. The USGS has set-up a website under the headline 'Did you feel it', where you can access a questionnaire. The Did You Feel It? (DYFI) system was developed to tap the abundant information available about earthquakes from the people who experience them. You can also be part of the advancement of seismology and help the researchers, by reporting on what you have felt during the shaking of an earthquake. ![]() Screenshot of Did You Feel It? map for OctoM4.5 earthquake in the San Francisco Bay Area. Did You Feel It Earthquake Shaking Maps The USGS Community Internet Intensity Map ( CIIM ) is an automatic Web - based system for rapidly generating. ![]() 12/13/2023 0 Comments My time at sandrock best stamina food![]() ![]() ![]() The year was 76 on the Peach Calendar, conflict was on the rise again on the borders of the Free Cities and the Duvos Empire. ![]() The story tells about two brothers during the Alliance war with Duvos. We're not sure what all of the people in the Old World Breach did, but we're able to dig up relics of all kinds thanks to the variety of companies that used to exist there. The world became crowded, and the only way to build was up! Some people think that The Breach may have actually extended out of our atmosphere and into outer space, making it a literal skyscraper!īut now, the building has sunk so deep into the earth, revealing only the top floors to us, so any guesses as to its actual height are all pure speculation. To the best of our knowledge, The Breach was once a building that allowed people to work in offices. People instead focused on things like entertainment, research, finances, and other things that we don't really understand. AIs and other machines did most of the manual work. It's known that most people in the Old World worked non-labor intensive jobs. But not everyone knows what The Breach actually is. We all know The Breach, it's a pivotal source of relics and ores for our town. The story tells about the origins of The Breach. The show ends at 22:00 regardless of the time the player arrives. To watch the show, the player needs to approach the stage and press the button when prompted to. These buffs last for 6 to 8 in-game hours.Īll appetizers give the player a +1 to their Toughness for 6-8 in-game hours.Īll main courses increase the player's Experience gain from all sources for 6 to 8 in-game hours.Īll meat dishes give the player an Attack buff for 8 hours.Īll vegetable dishes increase the player's Defense by a small percentage for 8 in game hours.Īll desserts give the player a Critical Damage buff for 8 in-game hours.Īll drinks give the player a Critical Chance buff for 8 in-game hours.Įvery Saturday at 19:00-22:00, the player can listen to Owen performing on the stage inside the saloon. In addition to restoring stamina, the dishes eaten each give the player a buff. The more food the player orders and the more expensive it is, the more stamina they will restore however, the more Gols the player spends the more expensive each stamina point becomes. The stamina points restored depend not on the food the player orders but on the total Gols they pay. The player can dine up to two times per day and order up to ten dishes each time they dine. The player can dine alone and restore stamina by interacting with the plate of food on the counter. The takeout shop has a rotating assortment so some dishes will only be available on certain days of the week. It sells an assortment of food and cooking ingredients. However, giving a gift on Banjo's birthday will give a unique dialogue.The Blue Moon Saloon runs a small takeout shop inside the restaurant. ![]()
12/13/2023 0 Comments Highland cows christmas![]() ![]() Extreme circumstances such as covid-19 may delay order manufacturing and/or shipping by an additional week or more. Manufacturing during the majority of the year takes between 1-5 business days (Mon-Fri) however can take more than a week during the heaviest shopping times of the year.We do not guarantee shipping or arrival dates.Orders using expedited manufacturing will be printed when the next batch of orders are processed which can vary depending on seasonality and other factors.Orders using this option generally arrive 2-3 days after being manufactured and shipped.It's highly recommended to use this option if you are ordering for a specific event or holiday.Orders using this option jump to the front of the manufacturing queue which can generally save a couple days (or more during busier times of the year).Shipping and expedited manufacturing ($18.95+) (U.S. Manufacturing times for this option vary more around busier times of the year or during extreme circumstances such as covid-19 shutdowns.orders) and it takes 2 weeks for International orders after being manufactured and shipped. Orders using this option generally arrive 5-10 days (U.S.You can select from the following choices in checkout. Due to the time variability of on-demand manufacturing, we offer 2 options for how quickly you want to receive your order. The design is printed using high-quality inks that will not fade or crack. The sweatshirt is made from 80% cotton and 20% polyester, and it’s machine-washable. ![]() The Highland Cow With Christmas Hat Sweater is made with high-quality materials that are sure to last. ![]() Whether you’re giving it to a friend, family member, or coworker, the Highland Cow With Christmas Hat Sweater is sure to be a hit. The sweatshirt is also a great way to spread some holiday cheer. It’s a great way to show your love for cows, Christmas, or both. The Highland Cow With Christmas Hat Sweater is the perfect gift for any occasion. The design is printed on a soft and cozy sweatshirt that’s perfect for keeping you warm during the winter months. The adorable cow is wearing a red Santa hat with a white pom-pom, and it’s surrounded by snowflakes and Christmas trees. The Highland Cow With Christmas Hat Sweater features a fun and festive design that’s sure to put a smile on your face. Highland Cow With Christmas Hat Sweater, Funny Cow Christmas Sweatshirt, Funny Christmas Secret Santa Gifts A Festive Design It’s the perfect way to show your holiday spirit and spread some cheer. This Highland Cow With Christmas Hat Sweater is the perfect funny Christmas gift for anyone who loves cows, Christmas, or both! The soft and cozy sweatshirt features a cute and festive design of a Highland cow wearing a Santa hat. Highland Cow With Christmas Hat Sweater: The Perfect Funny Christmas Gift for Cow Lovers In christmas gifts collection, we will explore the world of funny Christmas gift ideas, understanding their appeal, significance, and the variety of options available in the market today. It’s the perfect way to show your holiday spirit and spread some cheer.Ĭhristmas is a time of joy, love, and laughter, and what better way to embrace the spirit of the season than with funny Christmas gifts? These delightful presents are not only designed to bring smiles to the faces of our loved ones but also to create cherished memories that last a lifetime. “Clean, fun, safe, super value.The Highland Cow With Christmas Hat Sweater is the perfect funny Christmas gift for anyone who loves cows, Christmas, or both! The soft and cozy sweatshirt features a cute and festive design of a Highland cow wearing a Santa hat. The facilities are really good too, lovely café, covered picnic table area and plenty of loos.” Google Review The tractor ride's good value, and the petting farm is fantastic. Loads of space, several really good quality playgrounds, forts, indoor ar eas, sand pits, outdoor trampolines and a paddling pool. “Perfect place for families with young kids. “Excellent value for money, great farm park for active kids with plenty to see and do!” Google Review We come here all of the time and always look forward to going back.” Google Review “It's a fantastic venue, always updating their activities and so many things to do. At Cattle Country we pride ourselves on our huge range of activities for children of all ages indoor and outdoor play equipment and farm animals to meet, our cafe GRAZE serving delicious, locally-sourced food and a huge play-barn perfect for rainy days.Ĭattle Country promises a great day out for all the family, in Berkeley, Gloucestershire - don’t just take our word for it, here’s what our visitors have to say… ![]() 12/13/2023 0 Comments Intercompany transaction definition![]() ![]() ![]() To efficiently identify and eliminate intercompany transactions at the close of an accounting period, most organizations use specific accounts to book these transactions. Failure to properly eliminate these intercompany transactions can result in erroneous and overstated financial results including activities between related parties and can lead to legal repercussions. When transactions occur between two related legal entities in an intercompany organization or between two groups in the same legal entity, the resulting balances from these transactions must be eliminated or appropriately adjusted during the preparation of the organization's consolidated financial statements. This chapter covers the following topics: ![]() If NRV is exceeded after deferring the losses in the consolidating entries, the losses that would otherwise be deferred in consolidation should be reduced, and a corresponding adjustment made to the related tax effect, to reflect the NRV test determined at the consolidated level.9/15 Intercompany and Intracompany Balancing NRV must cover both the carrying amount reflected in the inventories as recorded in the books of the company holding the inventories, the related tax effects on the intercompany transactions (see TX 2.4.4), and the losses deferred (added to carrying amount) by consolidating entries. When accounting for intercompany inventory sales at a loss, a similar procedure as described in CG 8.2.4 should be followed, but special care must be exercised in making a lower of cost or net realizable value test of the inventories of the purchasing company. The resulting effect of that elimination on the net income or expense of the VIE shall be attributed to the primary beneficiary (and not to noncontrolling interests) in the consolidated financial statements.īoth ASC 810-10-45-1 and ASC 323-10-35-7 provide for elimination of intercompany losses (by increasing the carrying amount of the related assets) in a manner consistent with intercompany income. Fees or other sources of income or expense between a primary beneficiary and a consolidated VIE shall be eliminated against the related expense or income of the VIE. The consolidated entity shall follow the requirements for elimination of intra-entity balances and transactions and other matters described in Section 810-10-45 and paragraphs 810-10-50-1 through 50-1B and existing practices for consolidated subsidiaries. Any specialized accounting requirements applicable to the type of business in which the VIE operates shall be applied as they would be applied to a consolidated subsidiary. ![]() After the initial measurement, the assets, liabilities, and noncontrolling interests of a consolidated VIE shall be accounted for in consolidated financial statements as if the VIE were consolidated based on voting interests. The principles of consolidated financial statements in this Topic apply to primary beneficiaries' accounting for consolidated variable interest entities (VIEs). Transfers and servicing of financial assets Revenue from contracts with customers (ASC 606) Loans and investments (post ASU 2016-13 and ASC 326) Investments in debt and equity securities (pre ASU 2016-13) Insurance contracts for insurance entities (pre ASU 2018-12) Insurance contracts for insurance entities (post ASU 2018-12) IFRS and US GAAP: Similarities and differences Business combinations and noncontrolling interestsĮquity method investments and joint ventures ![]() 12/13/2023 0 Comments Avocode design soft![]() ![]() Scan sketch wireframes to convert them into a design mockup.Select design templates to change the color scheme of the entire design.Built-in asset finder for images and icons.AI-powered features such as smart layers and colors.If you want to improve the workflow and design process even further, there are also software alternatives. ![]() Workflow enhancements and design software alternatives
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