The International Accounting Standards Board (IASB) sometimes writes requirements in the form ‘if A is the case, an entity shall do B’. But in other places it writes such requirements in the form ‘if, and only if, A is the case, an entity shall do B’. Are those two forms intended to have different meanings?…… Continue reading If, and only if…
Tag: Conditional
Negating a verb using an auxiliary verb
English, like many other verbs, uses an invariable particle or adverb (not) to turn a positive verb into a negative verb. But Finnish does this differently, using an auxiliary verb for this task. Present tense In the present tense: a positive verb ends in a suffix showing the number (singular / plural) and person (1st…… Continue reading Negating a verb using an auxiliary verb
Scandinavian language challenge day 30
Today I worked through chapter 9 of Norwegian in three months, covering: more about conjunctionsmore about word orderconditional that clausesother words More about conjunctions Conjunctions—time: da (when)når (when)idet (As)mens (while) før (before)etterat (after)siden (since)inntil (until) Da expresses what happen once in the past (den gang: da). Når expresses what usually happens, what used to happen or…… Continue reading Scandinavian language challenge day 30
Scandinavian language challenge day 23
Today I worked through chapter 7 of Swedish in three months, covering: present participlepossessive pronoun: reflexivefuture tenseconditionalother words Present participle The present participle is formed by adding the suffix -ende (-nde for verbs with an infinitive ending in -a). Used as an adjective or adverb, the present participle is indeclinable. en fängslande film (a fascinating film)en…… Continue reading Scandinavian language challenge day 23