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Record Nr. |
UNINA9910465463303321 |
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Autore |
Camfferman Kees <1966-> |
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Titolo |
Financial reporting and global capital markets [[electronic resource] ] : a history of the International Accounting Standards Committee, 1973-2000 / / Kees Camfferman and Stephen A. Zeff |
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Pubbl/distr/stampa |
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Oxford ; ; New York, : Oxford University Press, 2007 |
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ISBN |
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1-281-15502-0 |
1-4294-9309-7 |
9786611155025 |
0-19-153787-X |
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Descrizione fisica |
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1 online resource (701 p.) |
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Altri autori (Persone) |
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Disciplina |
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Soggetti |
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Accounting - Standards |
Financial statements - Standards |
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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Contents; List of Figures; List of Tables; Foreword; Preface; List of Abbreviations; 1. Introduction and Overview; 1.1. Approach; 1.2. Overview; 1.2.1. The Antecedents and Founding of the IASC; 1.2.2. The IASC to 1987; 1.2.3. The IASC from 1987 to 2000; PART I. ORIGINS; 2. Origins of International Accounting Harmonization; 2.1. International Economic Integration and Accounting Harmonization; 2.2. The Creation of Regional Accountancy Bodies; 2.3. Calls for Uniformity of Accounting Standards; 2.4. International Accounting in the United States; 2.5. Accountants International Study Group |
2.6. An International Accounting Secretariat 2.7. Accounting Harmonization in the EEC and the Role of the UEC; 2.8. The Stage for the IASC; 3. The Founding of the IASC; 3.1. The Initiative to Form an International Accounting Standards Committee; 3.2. Benson's Role and Motivation; 3.3. General Reactions to the IASC Proposal; 3.4. Main Features of the 1973 Agreement and Constitution; 3.5. Reactions to the Founding of the IASC; PART II. 1973-87; 4. The People and the Structure of the IASC; 4.1. The Chairmen; 4.2. Composition of the |
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Original Delegations to the IASC |
4.3. Evolution of the Delegations to 19874.4. Delegations Subsequently Added; 4.5. Incorporation of Associate Members; 4.6. The Technical Staff; 4.7. The Official Language(s); 4.8. Link with the ICAEW; 4.9. The Early Plan for the Approval and Production of Standards; 4.10. Composition of the Project Steering Committees; 4.11. Communications; 4.12. Meetings of the Committee (from 1977 Onwards, the Board); 4.13. Finances; 4.14. Changes in 1977 in the Agreement and Constitution; 4.15. The Organisation and Planning Committee (OPC); 4.16. The Consultative Group |
4.17. Changes in 1982 in the Agreement and Constitution 4.18. IASC/IFAC Co-ordinating Committee; 4.19. The IASC's Major Reassessment of Its Future Plans in 1987; 5. 'Compromise to Harmonise': Setting the IASC's Early Standards; 5.1. Overview; 5.2. Working Arrangements and Composition of Steering Committees; 5.3. Review of the Technical Projects 1973-87; 5.4. The First Standard: IAS 1; 5.5. Tempered Ambitions: IAS 2 to IAS 5; 5.6. A Non-starter: Auditing Standards; 5.7. Inflation Accounting: IAS 6 and IAS 15; 5.8. Stocking the Shop: IAS 7 to IAS 13 |
5.9. Foreign Currency Translation: The Long Road to IAS 215.10. A Courageous Discussion Paper on Banks; 5.11. Showing Leadership: IAS 14, 17, and 19; 5.12. Antecedents of a Conceptual Framework: IAS 16, 17, and 18; 5.13. The End of the Beginning: IAS 20, 22, and 23-6; 5.14. Conclusion; 6. The IASC Labours to Gain Recognition; 6.1. The Best Endeavours Undertaking; 6.2. An Important Endorsement from the FIBV; 6.3. European and World Surveys of Financial Reporting: A Boon for the IASC; 6.4. Impact on Country Members of the IASC Board; 6.5. United Kingdom & Ireland; 6.6. United States |
6.7. Australia |
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Sommario/riassunto |
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A detailed and scholarly historical study of the International Accounting Standards Committee (IASC), which prepared the way for the International Accounting Standards Board (IASB). The IASB holds the dominant influence over the financial reporting of thousands of listed companies in the European Union as well as in many other countries. - ;Standardization and harmonization of accounting practices is a fundamental element of a global business environment. Achieving this is a complex process that involves technical and political negotiation. The International Accounting Standards Committee (IAS |
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2. |
Record Nr. |
UNINA9910465537103321 |
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Titolo |
Scientology [[electronic resource] /] / edited by James R. Lewis |
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Pubbl/distr/stampa |
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Oxford ; ; New York, : Oxford University Press, c2009 |
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ISBN |
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0-19-988711-X |
9786611987022 |
1-281-98702-6 |
0-19-971595-5 |
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Descrizione fisica |
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1 online resource (461 p.) |
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Altri autori (Persone) |
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Disciplina |
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Soggetti |
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Scientology |
Cults |
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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Contents; Contributors; Introduction; Part I. Introductory Essays; 1. Birth of a Religion; 2. The Cultural Context of Scientology; 3. Researching Scientology: Perceptions, Premises, Promises, and Problematics; Part II. Theoretical and Quantitative Approaches; 4. Making Sense of Scientology: Prophetic, Contractual Religion; 5. Scientology and Self-Narrativity: Theology and Soteriology as Resource and Strategy; 6. The Growth of Scientology and the Stark Model of Religious "Success,"; Part III. Community and Practices; 7. Community in Scientology and among Scientologists |
8. How Should We Regard the Religious Ceremonies of the Church of Scientology?9. The Development and Reality of Auditing; Part IV. Sources and Comparative Approaches; 10. Scientology as Technological Buddhism; 11. Scientology, a "New Age" Religion?; 12. Scientology: "Modern Religion" or "Religion of Modernity"?; Part V. Controversy; 13. The Nature of the New Religious Movements-Anticult "Culture War" in Microcosm: The Church of Scientology versus the Cult Awareness Network; 14. Scientology in Court: A Look at Some Major Cases from Various Nations |
15. The Church of Scientology in France: Legal and Activist |
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Counterattacks in the "War on Sectes,""Part VI. International Missions; 16. Scientology Missions International (SMI): An Immutable Model of Technological Missionary Activity; 17. The Church of Scientology in Sweden; 18. Scientology Down Under; Part VII. Dimensions of Scientology; 19. "His name was Xenu. He used renegades . . .": Aspects of Scientology's Founding Myth; 20. Celebrity, the Popular Media, and Scientology: Making Familiar the Unfamiliar; 21. Sources for the Study of Scientology: Presentations and Reflections |
Part VIII. Appendix22. Pastoral Care and September 11: Scientology's Nontraditional Religious Contribution; Index; A; B; C; D; E; F; G; H; I; J; K; L; M; N; O; P; R; S; T; U; V; W; X; Y; Z |
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Sommario/riassunto |
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Scientology is arguably the most persistently controversial of all contemporary New Religious Movements. The Church of Scientology has been involved in battles over tax issues, a ten-year conflict with the Food and Drug Administration, extended turmoil with a number of European governments, and has even been subjected to FBI raids in Washington, D.C. and Los Angeles. Negative publicity, however, has not prevented the Church from experiencing remarkably steady growth. Official national census figures indicate that the number of Scientologists grew significantly in Canada, New Zealand, and Aus |
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3. |
Record Nr. |
UNINA9910813758703321 |
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Autore |
Holtz Shalom E. |
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Titolo |
Neo-Babylonian trial records / / by Shalom E. Holtz |
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Pubbl/distr/stampa |
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Atlanta, Georgia : , : Society of Biblical Literature, , 2014 |
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©2014 |
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ISBN |
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Descrizione fisica |
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1 online resource (289 p.) |
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Collana |
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Writings from the Ancient World ; ; Number 35 |
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Disciplina |
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Soggetti |
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Law, Assyro-Babylonian |
Civil procedure (Assyro-Babylonian law) |
Trials - Iraq - Babylonia |
Court records - Iraq - Babylonia |
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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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