International Financial Reporting Standard 5 - Non-Current Assets Held for Sale and Discontinued Operations

International Financial Reporting Standard 5 has the working title Non-current assets held for sale and discontinued operations. This fi nancial reporting standard also represents a new group of standards along with the previous four, including existing International Accounting Standard, regardless if it concerns existing or revised standards, as a wish for further coordination of accounting regulations on world level. This idea is a concretisation of the wishes of International Accounting Standards Board, that at prior wish to establish specific rules in woods of existing rules imposing financial reporting standards as vital in financial reporting. This standard replaces existing International Accounting Standard 35 - Discontinuing Operations and achieves substantial convergence with the requirements of SFAS 144 Accounting for the Impairment or Disposal of Non-current Assets that are synonyms for assets held for sale, followed by specifying the conditions for its classification, and in the final are determined the ways of presentation and publishing of those type of activities. This way it is wished to reduce or at least abate the differences between US GAAP and International Financial Reporting Standards through joined short - term convergence project of American Accounting Standards and IFRS 5.International Financial Reporting Standard, International Accounting Standard, International Accounting Standards Board, US GAAP, non-current assets held for sale, discontinued operations

ChoreoNet: Towards Music to Dance Synthesis with Choreographic Action Unit

Dance and music are two highly correlated artistic forms. Synthesizing dance motions has attracted much attention recently. Most previous works conduct music-to-dance synthesis via directly music to human skeleton keypoints mapping. Meanwhile, human choreographers design dance motions from music in a two-stage manner: they firstly devise multiple choreographic dance units (CAUs), each with a series of dance motions, and then arrange the CAU sequence according to the rhythm, melody and emotion of the music. Inspired by these, we systematically study such two-stage choreography approach and construct a dataset to incorporate such choreography knowledge. Based on the constructed dataset, we design a two-stage music-to-dance synthesis framework ChoreoNet to imitate human choreography procedure. Our framework firstly devises a CAU prediction model to learn the mapping relationship between music and CAU sequences. Afterwards, we devise a spatial-temporal inpainting model to convert the CAU sequence into continuous dance motions. Experimental results demonstrate that the proposed ChoreoNet outperforms baseline methods (0.622 in terms of CAU BLEU score and 1.59 in terms of user study score).Comment: 10 pages, 5 figures, Accepted by ACM MM 202

Tracing from Sound to Movement with Mixture Density Recurrent Neural Networks

In this work, we present a method for generating sound-tracings using a mixture density recurrent neural network (MDRNN). A sound-tracing is a rendering of perceptual qualities of short sound objects through body motion. The model is trained on a dataset of single point sound-tracings with multimodal input data and learns to generate novel tracings. We use a second neural network classifier to show that the input sound can be identified from generated tracings. This is part of an ongoing research effort to examine the complex correlations between sound and movement and the possibility of modelling these relationships using deep learning.This work was partially supported by the Research Council of Norway through its Centres of Excellence scheme, project number 262762