concludecon‧clude /kənˈkluːd/W2AWL verb
Definition, Usage and a list of Hyperbole Examples in common speech and literature. Hyperbole, derived from a Greek word meaning “over-casting” is a figure of speech, which involves an exaggeration of ideas for the sake of emphasis.
1[transitive]DECIDE to decide that something is true after considering all the information you have → conclusionconclude thatThe report concluded that the school should be closed immediately.conclude from something thatRichardson concluded from his studies that equality between the sexes is still a long way off.GrammarIn more formal English, you can say it is concluded that something is true: It was concluded that the treatment should be stopped.2[transitive] formalFINISH DOING something to complete something you have been doing, especially for a long timeWhen the investigation is concluded, the results will be sent to the US Attorney’s office.Francis, having concluded his business with James, left for Miami.► see thesaurus at finish3[intransitive, transitive]FINISH DOING something to end something such as a meeting, book, event, or speech by doing or saying one final thingconclude withEach chapter concludes with a short summary.conclude by doing somethingShe concluded by saying she was proud to be from Salford.To conclude, I’d like to express my thanks to my family.‘So now, ’ she concluded, ‘I’m trying to bring some order to the garden.’4 →conclude an agreement/treaty/contract etc
Although it intended to simplify and clarify investment disclosures and create more consistent application across entities, the FASB caused some unintended confusion when it issued the following Accounting Standards Updates (ASU):
- ASU 2015-07Disclosures for Investments in Certain Entities That Calculate Net Asset Value Per Share (or its Equivalent), is effective for fiscal years beginning after December 15, 2016, with early adoption permitted. This update clarifies that investments valued using the net asset value (NAV) practical expedient should be excluded from the fair value hierarchy classification table.
- ASU 2015-10Technical Corrections and Improvements was effective upon issuance. This update amended the definition of readily determinable fair value (RDFV) to include:
The fair value of an equity security that is an investment in a mutual fund or in a structure similar to a mutual fund (that is, a limited partnership or a venture capital entity) is readily determinable if the fair value per share (unit) is determined and published and is the basis for current transactions.
The Issue
Many were concerned the definition per ASU 2015-10 would result in adding certain NAV practical expedient investments back into the fair value hierarchy classification disclosures. Questions also arose regarding the definition of “published” as one is not provided in GAAP. While many entities elected to early adopt ASU 2015-07, some entities did not adopt the guidance, awaiting the FASB to clarify its intent.
Disguised as Papa Blanc, Comrade Black rigs the city's election in order to win and take control of Prisma City with his brainwashing new cult.
That is, until de Blob bounces back in full color-spreading force with his revolution to restore color and life back to the city and its residents.In the colorful sequel, de Blob will paint his way through the enormous and pollution-filled Prisma City accompanied by an interactive soundtrack and an arsenal of new tricks to confound his enemies. About Genre Platformer Rating Rated 'E10+' for Comic Mischief, Mild Cartoon Violence, Mild Language Summary In de Blob 2, Comrade Black is back and so is his war on color.
Resolution
During its March meeting, the FASB stated the RDFV definition change in ASU 2015-10 was intended to assist in the determination of whether to measure certain investments (primarily certain limited partnerships and venture capital entities) at cost or fair value. Real dentist surgery simulator. The FASB voted to:
- Keep the definition of RDFV as updated in ASU 2015-10 with no further revision
- Draft an amended illustrative example for the Defined Contribution Plan financial statements included in the codification as part of the technical corrections and improvements project
The FASB acknowledged the revised RDFV definition could impact whether an entity uses fair value hierarchy disclosures or NAV practical expedient disclosures. However, financial statement users would not be misled regardless of which disclosures are used. The FASB encourages entities to provide disclosures consistent with conclusions previously reached on impacted investments.