strictly defined rule of the lower of cost or market valuation

  • 1HISTORICAL SURVEY: THE STATE AND ITS ANTECEDENTS (1880–2006) — Introduction It took the new Jewish nation about 70 years to emerge as the State of Israel. The immediate stimulus that initiated the modern return to Zion was the disappointment, in the last quarter of the 19th century, of the expectation that… …

    Encyclopedia of Judaism

  • 2ECONOMIC AFFAIRS — THE PRE MANDATE (LATE OTTOMAN) PERIOD Geography and Borders In September 1923 a new political entity was formally recognized by the international community. Palestine, or Ereẓ Israel as Jews have continued to refer to it for 2,000 years,… …

    Encyclopedia of Judaism

  • 3United States — a republic in the N Western Hemisphere comprising 48 conterminous states, the District of Columbia, and Alaska in North America, and Hawaii in the N Pacific. 267,954,767; conterminous United States, 3,022,387 sq. mi. (7,827,982 sq. km); with… …

    Universalium

  • 4India — /in dee euh/, n. 1. Hindi, Bharat. a republic in S Asia: a union comprising 25 states and 7 union territories; formerly a British colony; gained independence Aug. 15, 1947; became a republic within the Commonwealth of Nations Jan. 26, 1950.… …

    Universalium

  • 5Royalties — Not to be confused with Royal family. Royalty cheque. Royalties (sometimes, running royalties, or private sector taxes) are usage based payments made by one party (the licensee ) to another (the licensor ) for the right to ongoing use of an asset …

    Wikipedia

  • 6Real estate appraisal — Real estate appraisal, property valuation or land valuation is the practice of developing an opinion of the value of real property, usually its Market Value. The need for appraisals arises from the heterogeneous nature of property as an… …

    Wikipedia

  • 7Computers and Information Systems — ▪ 2009 Introduction Smartphone: The New Computer.       The market for the smartphone in reality a handheld computer for Web browsing, e mail, music, and video that was integrated with a cellular telephone continued to grow in 2008. According to… …

    Universalium

  • 8Romania — /roh may nee euh, mayn yeuh/, n. a republic in SE Europe, bordering on the Black Sea. 21,399,114; 91,699 sq. mi. (237,500 sq. km). Cap.: Bucharest. Romanian, România /rddaw mu nyah/. * * * Romania Introduction Romania Background: Soviet… …

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  • 9România — /rddaw mu nyah/; Eng. /roh may nee euh, mayn yeuh/, n. Romanian name of ROMANIA. * * * Romania Introduction Romania Background: Soviet occupation following World War II led to the formation of a Communist peoples republic in 1947 and the… …

    Universalium

  • 10ancient Rome — ▪ ancient state, Europe, Africa, and Asia Introduction       the state centred on the city of Rome. This article discusses the period from the founding of the city and the regal period, which began in 753 BC, through the events leading to the… …

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