- Home
- Bengal Math Curriculum
- Statistics Help
- Statistics Consulting
- Popular Services
- *99 Cents for 1 Math Problem
- Statistics Help
- Statistics Solutions
- Statistics Symbols
- Statistics Lecture Notes
- Statistics Class Notes
- Hire Freelancer - xlance Alternative
- Math Olympiad
- Free Accounting Homework Help
- Free Business Math Homework Help
- Free Programming Homework Help
- Free Finance Homework Help
- Free Economics Homework Help
- Free Chemistry Homework Help
- Free Biology Homework Help
- Free Management Homework Help
- Free Engineering Homework Help
- Free Chemical Engineering Homework Help
- Free Mechanical Engineering Homework Help
- Free Computer Science Homework Help
- Free Bioinformatics Homework Help
- Free Calculus Homework Help
- Free College Homework Help
- Get One Month Coaching ($149)
- Math Curriculum(High Expectation)
- 1-On-1 Coaching
- Accounting Solutions
- Bioinformatics Solutions
- Biology Solutions
- Business Math Solutions
- Calculus Solutions
- Chemical Engineering Solutions
- Chemistry Solutions
- Computer Science Solutions
- Economics Solutions
- Engineering Solutions
- Finance Solutions
- Management Solutions
- Mechanical Engineering Solutions
- Programming Solutions
- Donate
- Almost FREE Service
- Chat Core Dump
- WhiteBoard Sessions
- Submit Math Problems
- Checkout Math Solutions
- Sample Math Video
- College Textbooks
- College Courses
- Coursera Courses
- edX Courses
- Give Gift Certificates to Your Loved One
- Get a Scholarship
- Tell a Friend
- *Online Math Help ($16 per Hour)
- Vedic Maths
- Home Schooling
- Community College Math
- Online Degree Program
- Blog
- We are in News
- FAQ
- Contact Us
- Privacy Policy
- Terms & Condition * Restrictions Apply

- Home
- *99 Cents for 1 Math Problem
- Statistics Help
- Statistics Solutions
- Statistics Symbols
- Statistics Lecture Notes
- Statistics Class Notes
- Hire Freelancer - xlance Alternative
- Math Olympiad
- Free Accounting Homework Help
- Free Business Math Homework Help
- Free Programming Homework Help
- Free Finance Homework Help
- Free Economics Homework Help
- Free Chemistry Homework Help
- Free Biology Homework Help
- Free Management Homework Help
- Free Engineering Homework Help
- Free Chemical Engineering Homework Help
- Free Mechanical Engineering Homework Help
- Free Computer Science Homework Help
- Free Bioinformatics Homework Help
- Free Calculus Homework Help
- Free College Homework Help
- Get One Month Coaching ($149)
- Math Curriculum(High Expectation)
- 1-On-1 Coaching
- Accounting Solutions
- Bioinformatics Solutions
- Biology Solutions
- Business Math Solutions
- Calculus Solutions
- Chemical Engineering Solutions
- Chemistry Solutions
- Computer Science Solutions
- Economics Solutions
- Engineering Solutions
- Finance Solutions
- Management Solutions
- Mechanical Engineering Solutions
- Programming Solutions
- Almost FREE Service
- Chat Core Dump
- WhiteBoard Sessions
- Submit Math Problems
- Checkout Math Solutions
- Sample Math Video
- College Textbooks
- College Courses
- Coursera Courses
- edX Courses
- Give Gift Certificates to Your Loved One
- Get a Scholarship
- Tell a Friend
- *Online Math Help ($16 per Hour)
- Vedic Maths
- Home Schooling
- Community College Math
- Online Degree Program
- Blog
- We are in News
- FAQ
- Contact Us
- Privacy Policy
- Terms & Condition * Restrictions Apply

Statistics Help

**Question: **Are there any new FASB (for Merck) or IFRS (for Novartis) Statements that will impact them in the future. Do they expect that effect to be material? Edit

**Answer: **The total expense for the year for compensation awarded to Executive Committee and Board members, using International Financial Reporting Standards (IFRS) measurement rules, is presented in Note 26 to the Groupâ€™s audited consolidated financial statements. Award and delivery of equity to Novartis associates Impairment testing under IFRS may lead to impairment charges in the future. Any significant impairment charges could have a material adverse effect on our results of operations and financial condition. In 2018, for example, the company recorded intangible asset impairment charges of USD 1.2 billion. In compliance with IFRS, beginning with our first-quarter 2018 results, Novartis updated its segment financial information to reflect this transfer, both for the current and prior years, to aid comparability of year-on-year results.

Merck & Co. supports the Financial Accounting Standard Board's (FASB) efforts to provide clarifying guidance relating to certain conditions, identified in paragraph 68 of FASB Statement No. 133 (FAS 133), Accounting for Derivative Instruments and Hedging Activities, which must be met in order for an entity to assume no ineffectiveness in a hedging relationship of interest rate risk involving a recognized interest bearing asset or liability and an interest rate swap. Although we are in general agreement with most of the conclusions in the proposed Implementation Issue, we do not agree with the conclusion reached that a fair value hedging relationship that begins subsequent to initial recognition of the hedge item ("late hedges") would not meet the requirements of paragraph 68(e) of FAS 133 and have some concerns with the transition provision and effective date specified in the proposed guidance. Furthermore, this Implementation Issue was intended to clarify the application of the Shortcut Method, however, the late-hedging aspect of the proposed Implementation Issue would represent a significant amendment to the requirements of applying the Shortcut Method and arguably is beyond the scope of clarification.

Edit

**TutorTeddy.com & Boston Predictive Analytics**

[ Email your Statistics or Math problems to **help@teddycan.com** (camera phone photos are OK) ]

Boston Office (Near MIT/Kendall 'T'):

Cambridge Innovation Center,

One Broadway, 14th Floor,

Cambridge, MA 02142,

Phone: 617-395-8864

Dallas Office (Near Galleria):

15950 Dallas Parkway,

Suite 400,

Dallas, TX 75248,

Phone: 866-930-6363