FVMSFort Valley Middle School (Fort Valley, GA)
FVMSFox Valley Montessori School (Aurora, IL)
FVMSFuquay-Varina Middle School (Fuquay Varina, NC)
FVMSFusion Video Management Software (Honeywell)
FVMSFluid Volume Measurement System
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References in periodicals archive ?
Modelling this edge spacer in the 3-D FVM would be very time consuming.
In the 3-D FVM, the edge construction was then treated as a single material with this thermal conductivity, which significantly reduced the time required for setting of the full mesh and the CPU running time for the FVM.
A correspondence between FVMs and thermodynamics of discrete systems was shown by introducing interacting non-equilibrium subsystems.
FVM: solution exists on a continuous space, but has jumps, fluxes are continuous.
Each of the control volumes of the FVM forms a discrete system (Schottky system) in the sense of thermodynamics.
In response to the regulatory concern regarding the inconsistency and deficiencies around FVM, the valuation profession and the valuation professional organizations (VPOs) set out to create a more uniform set of performance requirements designed to make the valuation profession more consistent and valuations more auditable.
The following tips can help auditors as they audit FVM:
Procedures that are commonly used and documented to assess the reasonableness of management's FVM include, but are not limited to, comparing management's assumptions for reasonableness to third-party reports, market research, third-party vendor databases, and financial statements of similar companies (see the sidebar "The MPF: Assisting With Documentation").
Back-testing is the process of comparing an observed value of a security that resulted from a transaction in the marketplace or write-off with the FVM of that same security estimated on a prior measurement date(s).The purpose of back-testing is to improve management's ability to arrive at the best FVM with the benefit of using information from an actual transaction.
* In the event back-testing identifies differences between the FVM on the measurement date and the observed transaction price, this does not indicate that the FVM on the measurement date was wrong or that management's process is insufficient.
Management (including any retained third party valuation professionals) must ensure that FVM includes requirements for robust analyses and documentation of both the quantitative and qualitative elements used when back-testing as well as the process of how the results of back-testing are used to improve management's ability to estimate FVM in the future.
Part of the auditor's job is to educate clients on the work they do relating to auditing of management's FVM, including the necessity of understanding and evaluating appropriateness of the model, model inputs, and valuation approaches and methods.