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1. |
Record Nr. |
UNINA9910462189703321 |
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Autore |
Graham Lynford |
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Titolo |
Accountants' handbook [[electronic resource] ] . Volume two Special industries and special topics / / Lynford Graham, D.R. Carmichael |
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Pubbl/distr/stampa |
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Hoboken, N.J., : John Wiley & Sons, Inc., 2012 |
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ISBN |
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1-283-94106-6 |
1-118-40710-5 |
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Edizione |
[12th ed.] |
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Descrizione fisica |
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1 online resource (866 p.) |
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Altri autori (Persone) |
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Disciplina |
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Soggetti |
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Accounting |
Electronic books. |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Description based upon print version of record. |
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Nota di bibliografia |
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Includes bibliographical references and index. |
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Nota di contenuto |
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Accountants' Handbook - Volume Two; Contents; Preface; About the Editor; About the Contributors; 22 Personal Financial Statements; 22.1 What are They? and Why Do We Need Them?; 22.2 Practical Tips; 22.3 Rules and Guidance in Presenting Asset Values; 22.4 Rules and Guidance in Presenting Liabilities; 22.5 Provision for Income Taxes; 22.6 Statement of Changes in Net Worth; 22.7 Disclosures; 22.8 Compilation; 22.9 Review; 22.10 Audits; 22.11 Reports; 22.12 Compiled Statements Only for Client Internal USE; 22.13 Sources and Suggested References; 23 Stock-Based Compensation |
23.1 History of Accounting for Stock-Based Compensation23.2 Accounting for Stock-Based Compensation; 23.3 Estimating Fair Value; 23.4 Special Topics; 23.5 Disclosure; 24 Fair Value Measurement; 24.1 Introduction; 24.2 Why the Trend Toward Fair Value Accounting?; 24.3 History and Evolution of Fair Value; 24.4 Fair Value Measurements Standards and Concepts; 24.5 Fair Value Option; 24.6 Auditing Fair Value Measurements; 24.7 Conclusion; 25 Valuation of Assets, Liabilities, and Nonpublic Companies; 25.1 Introduction; 25.2 Standards of Value; 25.3 Auditing Guidance; 25.4 Business Valuation Basics |
25.5 Business Valuation Methods25.6 Discounts and Premiums; 25.7 What a Valuation Report Should Contain; 25.8 Intangible Assets-ASC 805/350 Issues; 25.9 Does It All Add up?; 25.10 Credentials of a |
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Valuation Analyst; Appendix A BVR's Glossary of Business Valuation Terms, 2009; Appendix B Additional Sources of Study; 26 Accounting for Derivatives: A Primer; 26.1 Overview; 26.2 Definition of a Derivative; 26.3 Exemptions; 26.4 Embedded Derivative Instruments; 26.5 Accounting Treatment; 26.6 Disclosures; 26.7 International Financial Reporting Standards and Derivatives |
26.8 Sources and Suggested References27 Pension Plans and Other Postretirement and Postemployment Benefits; 27.1 Background, Environment, and Overview; 27.2 Sponsor Accounting; 27.3 Sponsor Accounting for Nonrecurring Events; 27.4 Sponsor Accounting for Nonqualified Plans; 27.5 Plan Accounting; 27.6 Accounting for Postretirement Benefits Other Than Pensions; 27.7 Employers' Accounting for Postemployment Benefits; 27.8 Sources and Suggested References; 27.9 Appendix; 28 Not-For-Profit Organizations; 28.1 Not-For-Profit Accounting Environment |
28.2 Not-For-Profit Accounting Principles and Reporting Practices28.3 Specific Types of Organizations; 28.4 Audit Considerations for a Not-For-Profit Organization; 28.5 Sources and Suggested References; Appendix 28.1: Factors to be Considered in Distinguishing Contracts for the Purchase of Goods or Services from Restricted Grants; Appendix 28.2: Factors to be Considered in Assessing Whether Contributed Services Require Specialized Skills; Appendix 28.3: List of Factors to be Considered in Determining Whether an Organization Would Typically Need to Purchase Services if not Provided by Donation |
Appendix 28.4: Factors to be Considered in Assessing Whether a Donor has Made a Bona Fide Pledge to a Donee |
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Sommario/riassunto |
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This highly regarded reference is relied on by a considerable part of the accounting profession in their day-to-day work. This handbook is the first place accountants, auditors, bankers, lawyers, financial analysts, and other preparers and users of accounting information look to find answers to questions on accounting and financial reporting. The new edition will be updated to reflect the new FASB Codification, as well as including expanded coverage of fair value and guidance on developing fair value estimates, fraud risk and exposure, healthcare, and IFRS. |
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2. |
Record Nr. |
UNINA9910716148403321 |
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Titolo |
Fauna of the Ripley formation on Coon Creek, Tennessee, by Bruce Wade. [U.S. Geological Survey Professional Paper 137.] |
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Pubbl/distr/stampa |
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[Washington, D.C.] : , : [U.S. Government Printing Office], , 1926 |
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Descrizione fisica |
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1 online resource (274 pages) : illustrations, maps, tables |
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Collana |
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House document / 69th Congress, 1st session. House ; ; no. 4 |
[United States congressional serial set] ; ; [serial no. 8609] |
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Altri autori (Persone) |
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Soggetti |
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Fossils |
Geology |
Paleontology |
Animals, Fossil |
Research |
Legislative materials. |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Table of contents, p. II. |
List of illustrations, p. II. |
Index, p. 267. |
Batch processed record: Metadata reviewed, not verified. Some fields updated by batch processes. |
FDLP item number not assigned. |
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3. |
Record Nr. |
UNINA9910299974603321 |
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Titolo |
Extraction of Quantifiable Information from Complex Systems / / edited by Stephan Dahlke, Wolfgang Dahmen, Michael Griebel, Wolfgang Hackbusch, Klaus Ritter, Reinhold Schneider, Christoph Schwab, Harry Yserentant |
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Pubbl/distr/stampa |
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Cham : , : Springer International Publishing : , : Imprint : Springer, , 2014 |
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ISBN |
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Edizione |
[1st ed. 2014.] |
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Descrizione fisica |
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1 online resource (446 p.) |
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Collana |
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Lecture Notes in Computational Science and Engineering, , 1439-7358 ; ; 102 |
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Disciplina |
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Soggetti |
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Differential equations, Partial |
Applied mathematics |
Engineering mathematics |
Computer science - Mathematics |
Numerical analysis |
Probabilities |
Approximation theory |
Partial Differential Equations |
Applications of Mathematics |
Computational Mathematics and Numerical Analysis |
Numerical Analysis |
Probability Theory and Stochastic Processes |
Approximations and Expansions |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Description based upon print version of record. |
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Nota di bibliografia |
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Includes bibliographical references at the end of each chapters and index. |
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Nota di contenuto |
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D. Belomestny, C. Bender, F. Dickmann, and N. Schweizer: Solving Stochastic Dynamic Programs by Convex Optimization and Simulation -- W. Dahmen, C. Huang, G. Kutyniok, W -- Q Lim, C. Schwab, and G. Welper: Efficient Resolution of Anisotropic Structures -- R. Ressel, P. Dülk, S. Dahlke, K. S. Kazimierski, and P. Maass: Regularity of the Parameter-to-state Map of a Parabolic Partial Differential Equation -- |
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N. Chegini, S. Dahlke, U. Friedrich, and R. Stevenson: Piecewise Tensor Product Wavelet Bases by Extensions and Approximation Rates -- P. A. Cioica, S. Dahlke, N. Döhring, S. Kinzel, F. Lindner, T. Raasch, K. Ritter, and R. Schilling: Adaptive Wavelet Methods for SPDEs -- M. Altmayer, S. Dereich, S. Li, T. Müller-Gronbach, A. Neuenkirch, K. Ritter and L. Yaroslavtseva: Constructive Quantization and Multilevel Algorithms for Quadrature of Stochastic Differential Equations -- O. G. Ernst, B. Sprungk, and H -- J. Starkloff: Bayesian Inverse Problems and Kalman Filters -- J. Diehl, P. Friz, H. Mai, H. Oberhauser, S. Riedel, and W. Stannat: Robustness in Stochastic Filtering and Maximum Likelihood Estimation for SDEs -- J. Garcke and I. Klompmaker: Adaptive Sparse Grids in Reinforcement Learning -- J. Ballani, L. Grasedyck, and M. Kluge: A Review on Adaptive Low-Rank Approximation Techniques in the Hierarchical Tensor Format -- M. Griebel, J. Hamaekers, and F. Heber: A Bond Order Dissection ANOVA Approach for Efficient Electronic Structure Calculations -- W. Hackbusch and R. Schneider: Tensor Spaces and Hierarchical Tensor Representations -- L. Jost, S. Setzer, and M. Hein: Nonlinear Eigenproblems in Data Analysis - Balanced Graph Cuts and the Ratio DCA-Prox -- M. Guillemard, D. Heinen, A. Iske, S. Krause-Solberg, and G. Plonka: Adaptive Approximation Algorithms for Sparse Data Representation -- T. Jahnke and V. Sunkara: Error Bound for Hybrid Models of Two-scaled Stochastic Reaction Systems -- R. Kiesel, A. Rupp, and K. Urban: Valuation of Structured Financial Products by Adaptive Multi wavelet Methods in High Dimensions -- L Kämmerer, S. Kunis, I. Melzer, D. Potts, and T. Volkmer: Computational Methods for the Fourier Analysis of Sparse High-Dimensional Functions -- E. Herrholz, D. Lorenz, G. Teschke, and D. Trede: Sparsity and Compressed Sensing in Inverse Problems -- C. Lubich: Low-Rank Dynamics -- E. Novak and D. Rudolf: Computation of Expectations by Markov Chain Monte Carlo Methods -- H. Yserentant: Regularity, Complexity, and Approximability of Electronic Wave functions -- Index. |
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Sommario/riassunto |
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In April 2007, the Deutsche Forschungsgemeinschaft (DFG) approved the Priority Program 1324 “Mathematical Methods for Extracting Quantifiable Information from Complex Systems.” This volume presents a comprehensive overview of the most important results obtained over the course of the program. Mathematical models of complex systems provide the foundation for further technological developments in science, engineering and computational finance. Motivated by the trend toward steadily increasing computer power, ever more realistic models have been developed in recent years. These models have also become increasingly complex, and their numerical treatment poses serious challenges. Recent developments in mathematics suggest that, in the long run, much more powerful numerical solution strategies could be derived if the interconnections between the different fields of research were systematically exploited at a conceptual level. Accordingly, a deeper understanding of the mathematical foundations as well as the development of new and efficient numerical algorithms were among the main goals of this Priority Program. The treatment of high-dimensional systems is clearly one of the most challenging tasks in applied mathematics today. Since the problem of high-dimensionality appears in many fields of application, the above-mentioned synergy and cross-fertilization effects were expected to make a great impact. To be truly successful, the following issues had to be kept in mind: theoretical research and practical applications had to be developed hand in hand; moreover, it has proven necessary to combine different fields of mathematics, such as numerical analysis and computational stochastics. To keep the whole |
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program sufficiently focused, we concentrated on specific but related fields of application that share common characteristics and, as such, they allowed us to use closely related approaches. . |
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