Financial Accounting Standards Foundation

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Financial Accounting Standards Foundation

A private sector body in Japan charged with establishing and maintaining standards for professional accountants. Founded in 2001, the FASF has published a variety of rules and clarifications on how accounting ought to be done in Japan.
References in periodicals archive ?
In the FASF and PC samples, all five dimensionless parameters had similar values regardless of the pore-volume ranges, as the mean values and the gaps between the first and third quantiles were similar.
(i) The PC sample (cenosphere-containing Portland cement paste) had a less-broad size distribution of micropores compared to the FASF and FA samples (Ca[(OH).sub.2]-[Na.sub.2]C[O.sub.3]-activated fly ash-silica fume and Ca[(OH).sub.2]-[Na.sub.2]C[O.sub.3]-activated fly ash with cenospheres).
(ii) The FASF sample (Ca[(OH).sub.2]-[Na.sub.2]C[O.sub.3]-activated, cenosphere- containing fly ash-silica fume) had more irregular micropore shapes in the [10.sup.-3]~[10.sup.-2] [mm.sup.3] pore-volume range compared to the other ranges (<[10.sup.-4] [mm.sup.3], [10.sup.-4]~[10.sup.-3] [mm.sup.3], and >[10.sup.-2] [mm.sup.3]).
(iv) The PC sample had more elongated micropores than the FA and FASF samples.
Caption: Figure 2: Pore-volume distributions of FASF, FA, and PC samples obtained from micro-CT data.
Caption: Figure 3: Reconstructed 3D micropore structures of the FASF sample (separated micropores based on pore-volume ranges).
Caption: Figure 4: Contour maps of [I.sub.11]/[I.sub.33] and [I.sub.22]/[I.sub.33] ratios of the FASF sample and representative pore shapes in areas 1~3: (a) micropore volume > [10.sup.-2] [mm.sup.3], (b) micropore volume [10.sup.-3]~[10.sup.-2] [mm.sup.3], (c) micropore volume [10.sup.- 4]~[10.sup.-3] [mm.sup.3], and (d) micropore volume < [10.sup.-4] [mm.sup.3].
Caption: Figure 9: Dimensionless parameters ([mathematical expression not reproducible]) of the elastic moduli predicted by the 4-factor PCC model: (a) four pore-volume ranges in the FASF sample, (b) four pore-volume ranges in the FA sample, and (c) three pore-volume ranges in the PC sample.
The expected effect of the two variables, FASF and HASP, on medical expenditures is ambiguous.
The coefficient estimates for the two facility supply variables, FASF and HASP, are positive and negative, respectively, which indicates that the two facilities are not perfect substitutes in producing outpatient surgery.
(9) FASF data were obtained from the Freestanding Ambulatory Surgical Association.
(14) Multicollinearity does not appear to be a problem here since the correlation coefficient between HASP and FASF is .087.