WKDW
KH GLG
GRJ LV

WZLQ
KHUV
GRJ V




(UURUV

(UURUV PD\ EH UHSRUWHG E\ HLWKHU WKH RSHUDWRU RU DQ RSHUDQG

# 2QH WUDLOLQJ VXEIUDPH D YHFWRU RI OHQJWK
# PLVPDWFK IRXU WKH RWKHU D YHFWRU RI OHQJWK WKUHH
g 5DQN QRWHV WKH GLVFUHSDQF\ LQ OHQJWKV

#
# PLVPDWFK 5DQN FDQ W SDLU VFDODU FHOOV IRU $GG
g

# 5DQN FDQ SDLU YHFWRU FHOOV IRU $GG
OHQJWK EXW $GG FDQ W SDLU VFDODU LWHPV
g

,QQHU DQG 2XWHU 3URGXFWV

,I WKHUH LV QR 2XWHU 3URGXFW IRU I I# PD\ EH XVHG
6LQH FRVLQH WDQJHQW RI GHJUHHV ZLWK WKH UHVXOW GRFWRUHG WR VKRZ ,QI

w #


,QI ,QI

,I WKHUH LV QR ,QQHU 3URGXFW IRU I DQGJ I # \ [ J# \ PD\ EH XVHG LI WKHUH LV
QR 5HGXFWLRQ IRUI D GHILQHG UHGXFWLRQ RSHUDWRU PD\ EH XVHG )RU A

A # #




&RQWURO 6WDWHPHQWV

8QOLNH IXQFWLRQV DQG RSHUDWRUV ZKLFK WDNH DUJXPHQWV DQG UHWXUQ UHVXOWV FRQWURO VWDWHPHQWV DUH
SULPDULO\ XVHG IRU WKHLU VLGH HIIHFWV DOWKRXJK WKH\ DOZD\V GR KDYH H[SOLFLW UHVXOWV 6RPH FRQWURO
VWDWHPHQWV DOVR KDYH V\QWD[ WKDW GLIIHUV IURP WKDW RI IXQFWLRQV WDNLQJ DUJXPHQWV 7KH NH\ZRUGV
DUH UHVHUYHG WKH ZRUGV RU QDPHV FDVH GR LI HOVH DQG ZKLOH FDQ DSSHDU RQO\ DV SDUWV RI FRQWURO
VWDWHPHQWV DV VKRZQ LQ WKLV FKDSWHU
(UURU 5HSRUWV
0XOWLSOH HUURUV HOLFLW EXW RQH UHSRUW EHIRUH VXVSHQVLRQ %HFDXVH WKHVH FRQWURO VWDWHPHQWV DUH
FRPSOH[ WKH RUGHU LQ ZKLFK WKH UHSRUWV DUH OLVWHG KHUH LV QRW QHFHVVDULO\ $ V RUGHU RI UHSRUWLQJ
LQ DQ\ SDUWLFXODU VLWXDWLRQ 7KH ILYH NLQGV RI UHSRUWV DUH

SDUVH
YDOXHDQDUJXPHQWKDVQRYDOXH
ZVIXOOWKHZRUNVSDFHLVFXUUHQWO\QRWODUJHHQRXJKIRUWKHH[HFXWLRQRIWKH
VWDWHPHQW D EDUH OHIW DUURZ f ZKLFK GLFWDWHV UHVXPSWLRQ RI H[HFXWLRQ FDXVHV
WKH ZRUNVSDFH WR EH HQODUJHG LI SRVVLEOH
DUHSRUWIURPDQLQFOXGHGIXQFWLRQ
LQWHUUXSWQRWDQHUURUWKHXVHUSUHVVHGFWZLFHRQFHLI$ZDVVWDUWHGIURPD
VKHOO ZKLOH KROGLQJ WKH &RQWURO NH\ GRZQ
HILQLWLRQV RI &RQWURO 6WDWHPHQWV
&DVH
6\QWD[

7KHUH DUH WZR IRUPV RI FDVH VWDWHPHQW

FDVH WDUJHW ^YDOXH H[SUHVVLRQ
YDOXH H[SUHVVLRQ

YDOXH1 H[SUHVVLRQ1
GHIDXOW‘

DQG


FDVH WDUJHW ^YDOXH H[SUHVVLRQ
YDOXH H[SUHVVLRQ

YDOXH1 H[SUHVVLRQ1‘

ZKHUH FDVH LV D NH\ZRUG DQG WDUJHW YDOXH YDOXH1 H[SUHVVLRQ
H[SUHVVLRQ1 DQGGHIDXOW DUH HDFK DQ H[SUHVVLRQ RU H[SUHVVLRQ JURXS

HILQLWLRQ

7KH YDOXHV RI WDUJHW YDOXH YDOXH1 DUH VXEMHFW WR WKH UHTXLUHPHQW WKDW
WDUJHW YDOXH1 PXVW EH D YDOLG H[SUHVVLRQ IRU HDFK YDOXH YDOXH1 7KH FDVH
VWDWHPHQW LV HYDOXDWHG DV IROORZV WKH WHVW

WDUJHW YDOXH

LV PDGH ,I WKH UHVXOW RI WKH WHVW LV WKHQ H[SUHVVLRQ LV HYDOXDWHG DQG LWV UHVXOW LV WKH FDVH
VWDWHPHQW UHVXOW 1R IXUWKHU HYDOXDWLRQV ZLWKLQ WKH FDVH VWDWHPHQW DUH PDGH 2WKHUZLVH WKH
H[SUHVVLRQ YDOXH LV HYDOXDWHG DQG LI WKH UHVXOW RI WKH WHVW

WDUJHW YDOXH

LV WKHQH[SUHVVLRQ LV HYDOXDWHG DQG LWV UHVXOW LV WKH FDVH VWDWHPHQW UHVXOW 7KLV FRQWLQXHV
XQWLO DOO WKH H[SUHVVLRQV XS WRYDOXH1 KDYH EHHQ HYDOXDWHG DQG WHVWHG ,I DOO WHVWV IDLO DQG WKH
H[SUHVVLRQ GHIDXOW LV SUHVHQW WKHQ LW LV HYDOXDWHG DQG LWV UHVXOW LV WKH FDVH VWDWHPHQW UHVXOW ,I
DOO WHVWV IDLO DQGGHIDXOW LV QRW SUHVHQW WKH FDVH VWDWHPHQW UHVXOW LV WKH 1XOO

$GGLWLRQDO (UURU 5HSRUW
$QHUURUUHSRUWLVLVVXHGE\)LQGLIWKHUHVXOWVRIWDUJHWDQGVRPHYDOXHNDUHQRW
D VXLWDEOH SDLU RI DUJXPHQWV IRU LW
Previous Page Next Page