DPCUDiplôme de Premier Cycle Universitaire (French: Undergraduate University Degree)
DPCUDisruptive Pattern Combat Uniform
DPCUDauphin Plains Credit Union (Canada)
DPCUDisruptive Pattern Camouflage Uniform (Australian military)
DPCUDew Point Control Unit
DPCUDistrict Project Coordination Unit
DPCUDanube Programme Coordination Unit (Vienna, Austria)
DPCUDiscretely Presented Component Unit
References in periodicals archive ?
The DPCUs are a crucial element of the zero emission gas treatment and compression facility being built in Alkmaar.
Although Statement 34 defines "major fund," it does not define "major DPCU." The Implementation Guide answer to Question 240 (P.
With regard to determining major DPCUs, Statement 14, paragraph 51, states: "consideration should be given to each component unit's significance relative to other component units and the nature and significance of its relationship to the primary government." The definition of major DPCU requires professional
* Determine if an individual DPCU is at least 10% of all DPCUs for one of the reporting elements: assets, liabilities, revenues, or expenditures/expenses.
Statement 34, Paragraph 6b, requires that government-wide financial statements "display information about the government as a whole, except for fiduciary activities." Fiduciary funds (including legal entity fiduciary funds, BCU fiduciary funds, and DPCU fiduciary funds) are not included in the government-wide statements because they cannot be used to support the government's programs or services.
Statement 34 does not require DPCU fiduciary funds to be reported separately from PG fiduciary funds.
The decision to include DPCU information in MD&A should be based on its significance to other DPCUs and the PG.
* A primary government must present as supplementary information the financial statements for any DPCU that does not issue separate financial statements.
Statement 14 had established the appropriate use of memorandum-only total columns on combined financial statements when DPCUs are reported.
The task can be accomplished if the government has only one or two major DPCUs; otherwise, reporting major DPCUs separately is not practical.
Paragraph 318 also refers to DPCUs as separate both legally and in substance from the legal entity.
One potential method for determining major DPCUs would be to apply a two-step process similar to the one that PGs use to determine major funds: