| |
|
|
|
|
|
|
|
|
1. |
Record Nr. |
UNIBAS000006139 |
|
|
Autore |
Walpole, Hugh <1884-1941> |
|
|
Titolo |
Fortitude : being a true and faithful account of the education of an adventurer / by Hugh Walpole |
|
|
|
|
|
|
|
Pubbl/distr/stampa |
|
|
|
|
|
|
Descrizione fisica |
|
|
|
|
|
|
Disciplina |
|
|
|
|
|
|
Lingua di pubblicazione |
|
|
|
|
|
|
Formato |
Materiale a stampa |
|
|
|
|
|
Livello bibliografico |
Monografia |
|
|
|
|
|
2. |
Record Nr. |
UNINA9910459163303321 |
|
|
Autore |
MacKenzie Bruce |
|
|
Titolo |
Wiley 2011 [[electronic resource] ] : interpretation and application of international financial reporting standards / / Bruce Mackenzie ... [et al.] |
|
|
|
|
|
|
|
Pubbl/distr/stampa |
|
|
Hoboken, N.J., : Wiley, 2011 |
|
|
|
|
|
|
|
ISBN |
|
1-118-03709-X |
1-282-99010-1 |
9786612990106 |
1-118-03707-3 |
|
|
|
|
|
|
|
|
Edizione |
[8th ed.] |
|
|
|
|
|
Descrizione fisica |
|
1 online resource (1128 p.) |
|
|
|
|
|
|
Disciplina |
|
|
|
|
|
|
|
|
Soggetti |
|
Accounting - Standards |
International business enterprises - Accounting |
Electronic books. |
|
|
|
|
|
|
|
|
Lingua di pubblicazione |
|
|
|
|
|
|
Formato |
Materiale a stampa |
|
|
|
|
|
Livello bibliografico |
Monografia |
|
|
|
|
|
Note generali |
|
|
|
|
|
|
|
|
|
|
|
Nota di contenuto |
|
Interpretation and Application of International Financial Reporting Standards 2011; CONTENTS; PREFACE; ABOUT THE AUTHORS; CHAPTER 1: INTRODUCTION TO INTERNATIONAL FINANCIAL REPORTING STANDARDS; APPENDIX A: CURRENT INTERNATIONAL FINANCIAL REPORTING STANDARDS (IAS/IFRS) AND INTERPRETATIONS (SIC/IFRIC); APPENDIX B: IFRS for SMEs; APPENDIX C: CASE STUDY TRANSITIONING FROM US GAAP TO IFRS; CHAPTER 2: PRESENTATION OF FINANCIAL STATEMENTS; PERSPECTIVE AND ISSUES; FUTURE DEVELOPMENTS; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; IAS 1, PRESENTATION OF FINANCIAL STATEMENTS |
CHAPTER 3: STATEMENT OF FINANCIAL POSITIONPERSPECTIVE AND ISSUES; FUTURE DEVELOPMENT; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 4: STATEMENTS OF INCOME, COMPREHENSIVE INCOME, AND CHANGES IN EQUITY; PERSPECTIVE AND ISSUES; FUTURE DEVELOPMENTS; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 5: STATEMENT OF CASH FLOWS; PERSPECTIVE AND ISSUES; FUTURE DEVELOPMENTS; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 6: FAIR VALUE; PERSPECTIVE AND ISSUES; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 7: FINANCIAL INSTRUMENTS |
PERSPECTIVE AND ISSUESFUTURE DEVELOPMENTS AND IFRS 9; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; FINANCIAL INSTRUMENTS OTHER THAN CASH AND RECEIVABLES; CHAPTER 8: INVENTORY; PERSPECTIVE AND ISSUES; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; METHODS OF INVENTORY COSTING UNDER IAS 2; APPENDIX: NET REALIZABLE VALUE UNDER US GAAP; CHAPTER 9: REVENUE RECOGNITION, INCLUDING CONSTRUCTION CONTRACTS; REVENUE RECOGNITION; PERSPECTIVE AND ISSUES; FUTURE DEVELOPMENTS; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CONSTRUCTION CONTRACT ACCOUNTING; PERSPECTIVE AND ISSUES |
FUTURE DEVELOPMENTSDEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; APPENDIX: ACCOUNTING UNDER SPECIAL SITUATIONS-GUIDANCE FROM US GAAP; CHAPTER 10: PROPERTY, PLANT, AND EQUIPMENT; PERSPECTIVE AND ISSUE; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 11: INTANGIBLE ASSETS; PERSPECTIVE AND ISSUES; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 12: INTERESTS IN ASSOCIATES, JOINT VENTURES, AND INVESTMENT PROPERTY; PERSPECTIVE AND ISSUES; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 13: BUSINESS COMBINATIONS AND CONSOLIDATED FINANCIAL STATEMENTS |
PERSPECTIVE AND ISSUESDEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 14: CURRENT LIABILITIES, PROVISIONS, CONTINGENCIES, AND EVENTS AFTER THE REPORTING PERIOD; PERSPECTIVE AND ISSUES; FUTURE DEVELOPMENTS; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 15: FINANCIAL INSTRUMENTS-NONCURRENT LIABILITIES; PERSPECTIVE AND ISSUES; FUTURE DEVELOPMENTS; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 16: LEASES; PERSPECTIVE AND ISSUES; FUTURE DEVELOPMENTS; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; DISCLOSURE REQUIREMENTS UNDER IAS 17 |
APPENDIX A: SPECIAL SITUATIONS NOT ADDRESSED BY IAS 17 BUT WHICH HAVE BEEN INTERPRETED UNDER US GAAP |
|
|
|
|
|
|
|
|
Sommario/riassunto |
|
A one-stop resource for understanding current International Financial Reporting Standards As the International Accounting Standards Board (IASB) makes significant strides in achieving global convergence of accounting standards worldwide, the International Financial Reporting |
|
|
|
|
|
|
|
|
|
|
|
|
|
Standards (IFRS) become extremely important to the accounting world. Wiley IFRS 2011 provides the necessary tools for understanding the IASB standards and offers practical guidance and expertise on how to use and implement them.Covers the most recent International Financial Reporting Standards (IFRS |
|
|
|
|
|
|
3. |
Record Nr. |
UNINA9910463199903321 |
|
|
Autore |
Pettis Michael |
|
|
Titolo |
The great rebalancing [[electronic resource] ] : trade, conflict, and the perilous road ahead for the world economy / / Michael Pettis |
|
|
|
|
|
|
|
Pubbl/distr/stampa |
|
|
Princeton, : Princeton University Press, c2013 |
|
|
|
|
|
|
|
ISBN |
|
1-299-14910-3 |
1-4008-4662-5 |
|
|
|
|
|
|
|
|
Descrizione fisica |
|
1 online resource (233 p.) |
|
|
|
|
|
|
Disciplina |
|
|
|
|
|
|
Soggetti |
|
Balance of trade |
Balance of payments |
International trade |
International economic relations |
Financial crises |
Electronic books. |
|
|
|
|
|
|
|
|
Lingua di pubblicazione |
|
|
|
|
|
|
Formato |
Materiale a stampa |
|
|
|
|
|
Livello bibliografico |
Monografia |
|
|
|
|
|
Note generali |
|
Description based upon print version of record. |
|
|
|
|
|
|
Nota di bibliografia |
|
Includes bibliographical references and index. |
|
|
|
|
|
|
Nota di contenuto |
|
Title; Copyright; Dedication; Contents; CHAPTER ONE Trade Imbalances and the Global Financial Crisis; Underconsumption; The Different Explanations of Trade Imbalance; Destabilizing Imbalances; We Have the Tools; Why the Confusion?; Some Accounting Identities; The Inanity of Moralizing; The New Economic Writing; CHAPTER TWO How Does Trade Intervention Work?; Trade Intervention Affects the Savings Rate; Currency Manipulation; Exporting Capital Means Importing Demand; What Happens If China Revalues The Renminbi?; Wealth Is Transferred within China; Does China Need a Social Safety Net? |
|
|
|
|
|
|
|
|
|
|
|
CHAPTER THREE The Many Forms of Trade Intervention How Changes in Wealth Affect Savings; Wage Growth; Trade Policy as the Implicit Consequence of Transfers; Financial Repression; Higher Interest Rates and Household Wealth; Do Higher Interest Rates Stimulate or Reduce Consumption?; Currency Versus Interest Rates; CHAPTER FOUR The Case of Unbalanced Growth in China; What Kind of Imbalance?; Growth Miracles Are Not New; The Brazilian Miracle; Powering Growth; Paying for Subsidies; Limits to Backwardness; The Trade Impact; A Lost Decade?; Can China Manage the Transition More Efficiently? |
Some More Misconceptions CHAPTER FIVE The Other Side of the Imbalances; Can Europe Change American Savings Rates?; How Does Trade Rebalance?; Globalization Is Not Bilateral; The Global Shopping Spree; Trade Remains Unbalanced; CHAPTER SIX The Case of Europe; The Mechanics of Crisis; Too Late; German Thrift; Forcing Germany to Adjust; Two-sided Adjustment; CHAPTER SEVEN Foreign Capital, Go Home!; Swapping Assets; It's about Trade, Not Capital; Trade Imbalances Lead to Debt Imbalances; The Current Account Dilemma; CHAPTER EIGHT The Exorbitant Burden; Why Buy Dollars? |
It Is Better to Give Than to Receive Foreigners Fund Current Account Deficits, Not Fiscal Deficits; Rebalancing the Scales; When Are Net Capital Inflows a Good Thing?; Can We Live without the Dollar?; Why Not Use SDRs?; An American Push Away From Exorbitant Privilege; CHAPTER NINE When Will the Global Crisis End?; Transferring the Center of the Crisis; Reversing the Rebalancing; Some Predictions; The Global Impact; Notes; Index |
|
|
|
|
|
|
Sommario/riassunto |
|
China's economic growth is sputtering, the Euro is under threat, and the United States is combating serious trade disadvantages. Another Great Depression? Not quite. Noted economist and China expert Michael Pettis argues instead that we are undergoing a critical rebalancing of the world economies. Debunking popular misconceptions, Pettis shows that severe trade imbalances spurred on the recent financial crisis and were the result of unfortunate policies that distorted the savings and consumption patterns of certain nations. Pettis examines the reasons behind these destabilizing policies, an |
|
|
|
|
|
|
|
| |