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White Bar Increase Option increases the amount of white .Related: (c) DEVELOPING ASSUMPTIONS Assumptions are developed for each key factor In a forecast, the assumptions represent management s best estimate of future conditions and courses of action In a projection, the hypothetical assumptions are consistent with the purpose of the projection, and all the other assumptions represent management s best estimate of future conditions and courses of action given the occurrence of the hypothetical assumptions Approaches to developing assumptions range from highly sophisticated mathematical models to estimates based on personal opinion Regardless of the approach taken to quantify the assumptions, to determine whether the assumptions are appropriate, management considers the following six: 1 There appears to be a rational relationship between the assumptions and the underlying facts and circumstances 2 Assumptions have been developed for each key factor 3 Assumptions have been developed without undue optimism or pessimism 4 Assumptions are consistent with the entity s plans and expectations 5 Assumptions are consistent with each other 6 Individual assumptions make sense in he context of the prospective nancial statements taken as a whole It is not always necessary to obtain support for each signi cant assumption, but developing support often results in more reliable prospective nancial information In any case, the signi cant considerations in developing a forecast are (1) whether management has a reasonably objective basis [see Subsection 401(a)(i)] to base its expectations on and (2) whether the assumptions are consistent with its expectations (i) Mathematical Models Forecasts may be based on sophisticated mathematical techniques such as regression analysis However, merely extrapolating historical results into the future does not result in a forecast To forecast, management satis es itself that it has identi ed the conditions and course of action it intends to take in the future period If, based on consideration of key factors, management believes that historical conditions are indicative of future results, it then might use an estimation technique based on historical results (ii) Length of the Prospective Period The AICPA Guide states that length of time to be covered by prospective nancial statements should be based on the needs of the user and management s ability to estimate future nancial results In establishing a minimum length, the AICPA Guide (Section 833) states that to be meaningful to users, a forecast or projection should include at least one full year of normal operations For example, an entity forecasting a major acquisition would present at least the rst full year following the acquisition; a newly formed entity would show at least the rst full year of normal operations in addition to its start-up period When the entity has a long operating cycle or when long-term results are necessary to evaluate the investment consequences involved, it may be necessary to forecast farther into the future to meet the needs of users Uncertainty increases as to periods farther in the future At some point, the underlying assumptions become so subjective that no reasonably objective basis exists to present a forecast The AICPA Guide (Section 833) limits the maximum length of the forecast period to three to ve years It states that ordinarily it would be dif cult to establish that a reasonably objective basis for a forecast exists for a longer period However, the Guide recognizes that, in some cases, forecasts can be presented for longer periods, such as when long-term contracts exist that specify the timing and the amount of revenue and costs can be controlled within reasonable limits (as in the case of real estate projects with long-term leases) It also recognizes that in some cases, it may be hard to justify even a three-year forecast, such as for certain start-up or high-technology companies. c# convert gif to pdf Convert JPG to PDF with Visual Studio C# and PDFsharp - YouTube
Dec 21, 2018 · Using C# and PDFsharp to quickly convert JPG images to PDFs.Duration: 11:34 Posted: Dec 21, 2018 convert image to pdf pdfsharp c# C# Image: Save or Print Document and Image in Web Viewer ...
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