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1. |
Record Nr. |
UNINA9910457944903321 |
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Autore |
Chorafas Dimitris N |
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Titolo |
IFRS, fair value and corporate governance [[electronic resource] ] : the impact on budgets, balance sheets and management accounts / / Dimitris N. Chorafas |
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Pubbl/distr/stampa |
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Oxford ; ; Burlington, MA, : Elsevier, 2006 |
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ISBN |
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1-280-64245-9 |
9786610642458 |
0-08-046166-2 |
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Edizione |
[1st ed.] |
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Descrizione fisica |
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1 online resource (497 p.) |
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Disciplina |
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Soggetti |
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Accounting - Standards |
Financial statements - Standards |
Fair value - Accounting |
Corporate governance |
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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Cover; IFRS, Fair Value and Corporate Governance; Contents; Preface; Selected Abbreviations; New Rules of Competition and Accounting Standards; The International Accounting Standards Board and Corporate Governance; Dynamics of International Financial Reporting Standards; The Controversy over IAS 39; IAS 39 and the Recognition of Derivatives Risk; Project Management for Implementation of IFRS; An IFRS Task Force Case Study. Top Management Responsibility; Management Accounting and Corporate Governance; Budgeting: A Case Study on Financial Planning; Valuing Assets: The Challenge of Being 'Right' |
Business Ethics Add Value to Financial Disclosures Forward-Looking Statements, Models, Earnings, and Goodwill; Balance Sheets and Income Statements as Management Tools; Economic Capital Is on Both Sides of the Balance Sheet; The Real-Time Management Report; Internal Control, Stress Testing, and Effective Risk Management; The Role of the Audit |
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Sommario/riassunto |
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Written for managers and professionals in business and industry, this book helps the reader in: * Understanding what is and is not IFRS * Learning the complexities of IFRS implementation* Appreciating the contribution of IFRS to corporate governance The changeover from the mosaic of different heterogeneous national accounting standards to the International Financial Reporting Standards has not been easy. For many companies IFRS, and most particularly the concept of fair value in IAS 39, has amounted to a phase shift - which is prerequisite to achieving compliant financial |
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2. |
Record Nr. |
UNINA9910490718203321 |
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Autore |
Messer Marc Antoine |
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Titolo |
DeÌpasser les bornes |
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Pubbl/distr/stampa |
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GeneÌve, : MeÌtis Presses, 2019 |
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Descrizione fisica |
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Soggetti |
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Urban & municipal planning |
Urban and municipal planning and policy |
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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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Sommario/riassunto |
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Pouvons-nous deÌpasser les bornes institutionnelles qui fragmentent la ville ? Cette question occupe depuis plus de cent ans les sciences humaines et sociales qui s'inteÌressent aÌ l'urbain. L'intensification des flux, l'expansion de l'urbanisation, l'augmentation deÌmographique ont graduellement fait sortir les aires urbaines des limites institutionnelles des anciennes ville-centres. Les agglomeÌrations sont devenues des meÌtropoles fragmenteÌes: un territoire en apparence coheÌrent mais traverseÌ d'innombrables frontieÌres institutionnelles. Planifier le deÌveloppement territorial de cet espace est un deÌfi car il s'agit de coordonner les actions des entiteÌs locales |
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qui le composent. Le preÌsent ouvrage vise aÌ mettre en lumieÌre treÌs finement les meÌcanismes, les modaliteÌs et les effets de cette coordination. Marc Antoine Messer a pris le parti d'articuler simultaneÌment trois approches, en visant les valeurs, les images et les projets. DeÌpasser les bornes institutionnelles, c'est aussi deÌpasser les limites disciplinaires. En remontant aux sources de la litteÌrature scientifique, il eÌclaire l'influence des valeurs sur les acteurs politiques depuis plus d'un sieÌcle. En reconstituant les mutations engendreÌes par des projets supracommunaux en Suisse, et en les illustrant par l'image, il donne aÌ voir ce qui prend corps autour de la deÌmocratie locale et de la coordination intercommunale. Il livre ainsi une contribution empirique majeure aÌ la question du deÌpassement des bornes. |
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