) If the fair value is less than carrying value (impaired), the goodwill value needs to be reduced so the carrying value is equal to the fair value.

Surplus value is a central concept in Karl Marx's critique of political economy.

53. The value of any accumulated surplus or deficit should be separately disclosed.

But we can also celebrate and support and reward the people trying to use cognitive surplus to create civic value.

But we can also celebrate and support and reward the people trying to use cognitive surplus to create civic value.

Saudi Arabia also has a bilateral and multilateral surplus Americans want its oil, and Saudis want fewer US products. Even in absolute value, Saudi Arabia s multilateral merchandise surplus of 212 billion in 2008 dwarfs China s 175 billion surplus as a percentage of GDP, Saudi Arabia s current account surplus, at 11.5 of GDP, is more than twice that of China.

Any government bailout that pays fair value for these assets will do nothing to repair that hole.

If the Bolivians do not get fair value for their country s natural wealth, their prospects are bleak.

They were recorded in the accounts, at fair market value, when the goods or services were received.

Where necessary, amounts are estimated locally based on a fair commercial value in an arms length transaction.

It is running a current account surplus that is now larger than China s indeed, the largest in the world in absolute value.

(h) Surplus

SURPLUS (DEFICIT)

In fact, the year ended with a balance of payments surplus of US 46.1 million, which helped to consolidate the value of the currency.

Net surplus balance

Gross surplus (deficit)

Net surplus (deficit)

the good doers the reward most fair and a surplus neither dust nor abasement shall overspread their faces . Those are the inhabitants of Paradise , therein dwelling forever .

the good doers the reward most fair and a surplus neither dust nor abasement shall overspread their faces . Those are the inhabitants of Paradise , therein dwelling forever .

(iii) Non monetary items which are carried at fair value should be reported using the United Nations operational rate of exchange in effect at the reporting date in determining their value.

China s Shrinking Trade Surplus

X. Surplus balance . 42

Surplus (deficit ) for period

XI. Surplus balance . 55

Net surplus balance 70.9

For example, in some cases, financial reporting measurement requirements call for the valuation of certain assets on a fair value basis.

Juan and Alice exchanging attention may or may not be a fair trade, depending on their relative value Is Alice extraordinarily beautiful?

After dinner. Fair is fair.

The End of China s Surplus

a Available from surplus holdings.

I call it cognitive surplus.

So the key determinant of the dollar s long term value is that it must decline enough to shift the US trade balance from today s deficit to a surplus.

According to International Accounting Standard 18, contributions in kind should be valued at fair market value, and the valuation method should be disclosed.

According to International Accounting Standard 18, contributions in kind should be valued at fair market value, and the valuation method should be disclosed.

At work, there is a fair concept of value among men and women that of competence (see Paiva Netto, Reflections and Thoughts, 1987).

It's not fair, it's not fair

The cost estimate has been reduced by an amount of 925,800 which is equivalent to the value of surplus rations which have been transferred to UNAMIR from UNOSOM II.

It isn't fair. It isn't fair to her, it isn't fair to me.

The last surplus was in 1974.

(p) Surplus due to Member States

Total surplus of income over expenditure

There are no surplus security personnel.

Unallocated surplus account for the biennium

It's not fair. What's fair in war?

Miss, have a heart. Fair is fair.