Emerging legal certainty : empirical studies on the globalization of law / edited by Volkmar Gessner and Ali Cem Budak

• Record Nr.: UNISALENTO991001398149707536
• Autore: Gessner, Volkmar
• Pubbl/distr/stampa: Aldershot ; Brookfield, Vt : Ashgate, c1998
• ISBN: 1840144238
• Descrizione fisica: xiv, 456 p. ; 22 cm.
• Collana: Oñati international series in law and society
• Altri autori (Persone): Budak, Ali Cem
• Altri autori (Enti): Oñati International Institute for the Sociology of Law
• Disciplina: 340
• Soggetti: Legislazione - Unificazione internazionale
• Lingua di pubblicazione: Inglese
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Note generali: "A series published for the Oñati International Institute for the Sociology of Law".; Includes bibliographical references and index.

Wiley GAAP : financial statement disclosures manual / / Joanne M. Flood

• Record Nr.: UNINA9910678020903321
• Autore: Flood Joanne M.
• Pubbl/distr/stampa: Hoboken, New Jersey : , : Wiley, , [2021]; ©2021
• ISBN: 1-119-54188-3; 1-119-36574-0
• Descrizione fisica: 1 online resource (796 pages)
• Collana: Wiley Regulatory Reporting
• Disciplina: 657.3021873
• Soggetti: Disclosure in accounting - Standards - United States
• Lingua di pubblicazione: Inglese
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Nota di contenuto: Cover -- Title Page -- Copyright Page -- Contents -- Preface -- About the Author -- Chapter 1 ASC 105 Generally Accepted Accounting Principles -- Authoritative Literature -- What Is GAAP? -- Accounting Principles and Concepts -- The Concept of Materiality -- Descriptions of Materiality -- Disclosure and Presentation Requirements -- Chapter 2 ASC 205 Presentation of Financial Statements -- Authoritative Literature -- Subtopics -- Scope and Scope Exceptions -- Practice Alert -- Disclosures and Presentation Requirements -- ASC 205-10, Overall -- ASC 205-20, Discontinued Operations -- ASC 205-30, Liquidation Basis of Accounting -- ASC 205-40, Going Concern -- Presentation and Disclosure Examples -- Example 2.1: Reclassification -- Example 2.2: Income Statement Presentation for Discontinued Operations-Face of the Income Statement -- Example 2.3: Computing the Gain or Loss on Disposal in the Year in Which the Discontinued Operation Is Classified as Held for Sale -- Example 2.4: Discontinued Operations-Adjustment of Loss Repeated in a Prior Period as a Discontinued Operation -- Example 2.5: Discontinued Operations Reporting-in Periods after the Sale, Including Adjustment for Contingency -- Example 2.6: Discontinued Operations-Note Disclosure in Years Subsequent to the Year in Which the Discontinued Operation Was Classified as Held for Sale -- Example 2.7: Discontinued Operations-Note Disclosure in Years Subsequent to the Year in Which ; the Discontinued Operation Was Classified as Held for Sale -- Example 2.8: Note-Discontinued Operation-Not a Strategic Shift -- Example 2.9: Basis of Presentation-Liquidation Basis of Accounting -- Example 2.10: Statement of Net Assets in Liquidation -- Example 2.11: Statement of Changes in Net Assets in Liquidation -- Example 2.12: Note-Liquidation Is Imminent -- Example 2.13: Liquidation Is Not Imminent.; Example 2.14: Going Concern-Substantial Doubt Remains-Contingent on Raising Capital -- Example 2.15: Going Concern-Substantial Doubt Remains-Contingent on Obtaining Financing -- Example 2.16: Going Concern-Substantial Doubt-Management's Plans -- Chapter 3 ASC 210 Balance Sheet -- Authoritative Literature -- Subtopics -- Scope and Scope Exceptions -- Practice Alert -- Disclosure and Presentation Requirements -- ASC 210-10, Overall -- Form of the Statement of Financial Position -- ASC 210-20, Offsetting -- Presentation and Disclosure Examples -- Example 3.1: Statement of Financial Position-Highly Aggregated -- Example 3.2: Statement of Financial Position-Highly Detailed -- Example 3.3: Disclosure by Type of Financial Instrument2 -- Example 3.4: Disclosure by Type of Financial Instrument and Type of Counterparty3 -- Example 3.5: Sophisticated Entity Disclosure by Type of Financial Instrument and Type of Counterparty4 -- Example 3.6: Netting of Certain Balance Sheet Accounts -- Chapter 4 ASC 215 Statement of Shareholder Equity -- Authoritative Literature -- Chapter 5 ASC 220 Income Statement-Reporting Comprehensive Income -- Authoritative Literature -- Subtopics -- Scope -- Practice Alert -- Disclosure and Presentation Requirements -- ASC 220-10, Overall -- ASC 220-20, Unusual Items or Infrequently Occurring Items -- ASC 220-30, Business Interruption Insurance -- Disclosure and Presentation Examples -- Example 5.1: Basic Order of Income Statement and Comprehensive Income Statement -- Example 5.2: A Multiple-Step Format for Income from Continuing Operations -- Example 5.3: A Single-Step Format for Income from Continuing Operations -- Example 5.4: Combined Statement of Income and Comprehensive Income with "Net of Tax" Presentation -- Example 5.5: Combined Statement of Income and Comprehensive Income with "Gross of Tax" Presentation.; Example 5.6: Two Separate but Consecutive Statements of Income and Comprehensive Income-Net of Tax Presentation -- Example 5.7: Note X: Income Taxes -- Example 5.8: Unusual or Infrequently Occurring Item-Fire at Manufacturing Facility -- Example 5.9: Unusual or Infrequently Occurring Items-Legal Settlement -- Example 5.10: Business Interruption and Insurance Recovery -- Example 5.11: Business Interruption and Insurance Recovery -- Chapter 6 ASC 230, Statement of Cash Flows -- Authoritative Literature -- Subtopic -- Scope and Scope Exceptions -- Practice Alert -- Presentation and Disclosure Requirements -- Objective -- Cash and Cash Equivalents -- Restrictions on Cash and Cash Equivalents -- Gross versus Net Basis -- Other Issues Related to Classification of Cash Flows -- Format of the Statement of Cash Flows -- Presentation and Disclosure Examples -- Example 6.1: Statement of Cash Flows (without Details of Operating Activities) -- Example 6.3: Statement of Cash Consolidated Entities -- Example 6.4: Cash and Cash Equivalents-Accounting Policy -- Example 6.5: Accounting Policy for Cash and Cash Equivalents, Including Details -- Example 6.6: Amount of Interest and Income Taxes Paid and Noncash Investing and Financing Activities -- Example 6.7: Amount of Interest and Income Taxes Paid and Noncash Investing and Financing Activities -- Example 6.8: Nature of Restrictions on Cash and Cash Equivalents -- Example 6.9: Nature of Restrictions on Cash and Cash Equivalents ; with Internal Reference -- Example 6.10: Disclosure in Tabular Format-Restricted Cash Presented in More Than One Line Item on the Balance Sheet -- Chapter 7 ASC 235 Notes to Financial Statements -- Authoritative Literature -- Subtopic -- Scope -- Disclosure Techniques -- Parenthetical Explanations -- Notes to Financial Statements -- Cross-References -- Valuation Allowances or Contra Accounts.; Practice Alert -- FASB Initiative -- SEC Initiative -- Suggestions for Improving Disclosure Effectiveness -- Disclosure Requirements2 -- Disclosure Examples -- Accounting Period -- Accounts Receivable -- Advertising -- Cash Equivalents -- Comprehensive Income -- Concentrations of Risk -- Consolidation Policy -- Contingencies -- Derivatives -- Earnings Per Share -- Use of Estimates -- Financial Instruments -- Foreign Currency Transactions -- Income Taxes -- Intangible Assets -- Inventories -- Property and Equipment and Depreciation Methods -- Nature of Operations -- Revenue -- Recent Accounting Pronouncements -- Risks and Uncertainties -- Stock-Based Compensation -- Chapter 8 ASC 250 Accounting Changes and Error Corrections -- Authoritative Literature -- Subtopic -- Scope -- Reasons for Accounting Changes -- Practice Alert -- Disclosure and Presentation Requirements -- Change in Accounting Principle -- Reclassifications -- Change in Accounting Estimate -- Change in Accounting Estimate Effected by a Change in Accounting Principle -- Change in Reporting Entity -- Error Corrections -- Interim Reporting Considerations -- Example Disclosures -- Example 8.1: Change in Accounting Principle-Note A: Change in Method of Accounting for Inventories -- Example 8.2: Change in Accounting Principle-Retrospective Application of a Change in Accounting Principle -- Example 8.3: Change in Accounting Principle-Adoption of a New Accounting Principle-Retrospective Application -- Example 8.4: Reclassifications-Reclassification of Intellectual Property Income, Gains, and Losses -- Example 8.5: Reclassifications-Reclassification of Expenses -- Example 8.6: Change in Accounting Estimate Effected by a Change in Accounting Principle-Change in Amortization Method of Fixed Maturity Securities -- Example 8.7: Change in Accounting Estimate-Change in Depreciable Life of Equipment.; Example 8.8: Correction of Error-Example of a Correction of an Error in Previously Issued Financial Statements -- Example 8.9: Correction of Error-Correction of Immaterial Error -- Example 8.10: Correction of Error -- Chapter 9 ASC 255 Changing Prices -- Authoritative Literature -- Subtopic -- Disclosure and Presentation Requirements -- Presentation -- Elective Disclosures -- Example Presentation and Disclosure -- Example 9.1: Statement of Income from Operations in a Statement of Annual Information -- Chapter 10 ASC 260 Earnings Per Share -- Authoritative Literature -- Subtopic -- Scope and Scope Exceptions -- Introduction -- Practice Alert -- Presentation and Disclosure Requirements -- Comprehensive Example -- Diluted EPS (DEPS) -- Note X: Earnings Per Share (Illustrative Disclosure Based on Facts from the Example) -- Presentation and Disclosure Examples -- Example 10.1: Earnings (Loss) Per Share Attributable to Common Stockholders -- Example 10.2: Exclusion of Shares with Antidilutive Effects -- Example 10.3: Discontinued Operations -- Example 10.4: Beneficial Conversion -- Chapter 11 ASC 270 Interim Reporting -- Authoritative Literature -- Subtopic -- Scope and Scope Exceptions -- Integral Approach -- Discrete Approach -- Presentation and Disclosure Requirements -- Requirements Applicable to All Reporting Entities -- Revenues -- Product Costs and Direct Costs -- Other Costs and Expenses -- Seasonality -- Fair Value of Financial Instruments -- Unusual or Infrequent Items and Disposals of Components -- ; Contingencies -- Accounting Changes -- Requirements Applicable to Public Reporting Entities -- Quarterly Reporting to the SEC -- Presentation and Disclosure Examples -- Example 11.1: Consolidated Statement of Income and Comprehensive Income -- Example 11.2: Seasonal Nature of Business -- Example 11.3: Inventories Measured Using LIFO.; Example 11.4: Business Restructuring.

Windows 10 Primer : What to Expect from Microsoft's New Operating System / / by Mike Halsey

• Record Nr.: UNINA9910300650903321
• Autore: Halsey Mike
• Pubbl/distr/stampa: Berkeley, CA : , : Apress : , : Imprint : Apress, , 2015
• ISBN: 9781484210468; 1484210468
• Edizione: [1st ed. 2015.]
• Descrizione fisica: 1 online resource (92 p.)
• Collana: The expert's voice in Windows
• Disciplina: 004
• Soggetti: Microsoft software; Microsoft .NET Framework; Software engineering; Microsoft and .NET; Software Engineering/Programming and Operating Systems
• Lingua di pubblicazione: Inglese
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Note generali: "All your questions answered by a Windows expert"--Cover.; Includes index.
• Nota di contenuto: Contents at a Glance; Introduction; Chapter 1: Introducing Windows 10; Microsoft's Three Areas of Focus; Mobility of Experience; Trust; Natural Interaction; The Big Questions; Pricing and Availability; Upgrading from Windows 7 or Windows 8.1; Upgrading from Windows RT; Upgrading from XP or Vista; Windows 10 on New PCs; Software Assurance; Upgrading from Windows Phone 8.1 and Xbox; What Else Do You Need to Know?; Upgrading and the Storage Space Problem; Rolling Back Windows 10; The Improved Installation and Updating Experience; Windows 10, Different by Device; No Desktop on Smaller PCs; SummaryChapter 2: New and Improved Features in Windows 10; Cortana; Managing Cortana's Settings and Privacy; That Syncing Feeling; Managing Different Form Factors with Continuum; The Notification Center; Integrating Your PC(s) and Phone; Microsoft Office for Windows 10; Spartan!; Dawn of the Universal App; Revamped Windows App Store; Summary; Chapter 3: Windows 10 for Phone and Other Devices; Windows 10 for Phone; The Notification Center; Enhanced Keyboard; Customization; Better Organized Settings; Additional Improvements in Windows 10 for Phone; So What's in It for Businesses?; Xbox One; The Internet of ThingsRaspberry Pi 2; Summary; Chapter 4: What's New for End Users?; Multiple Desktops; The Return of the Start Menu; Improved App Switching with Task View; Four-Way Snap!; Search from the Taskbar; Improved File Explorer; Touch and Trackpad Gestures; Single Sign- On; OneDrive and OneDrive for Business; Gaming and Xbox Streaming; New Apps Coming to Windows 10; Microsoft HoloLens; Summary; Chapter 5: What's New for Businesses?; Business Features in Windows 8; Universal Apps and Enterprise App Stores; Managing Updates and Upgrades in the Workplace; S implifying Deployment; Azure and Active Directory Single Sign- onThe Internet Explorer Question; Identity Protection, Access Control, and VPN Updates; Threat Resistance; BYOD Improvements in Windows 10; The Surface Hub; Digital Whiteboard; Collaboration Tools; Specially-Designed Apps; Easy to Use and Deploy; Summary; Chapter 6: Maximizing Security and Productivity; Security Features in Windows 8; Application Sandboxing; IE Enhanced Protected Mode; Advanced Exploit Protection; SmartScreen; Secure Boot; Two-Factor Authentication in the OS; User Access Token Protection; End-to-End Encryption; App Protection; Threat ResistanceSummary; Contents; About the Author; About the Technical Reviewer
• Sommario/riassunto: With Windows 10 arriving later in 2015, many questions remain to be answered, both for businesses and home users. Will it provide the compatibility of Windows XP, and the usability of Windows 7? Will it banish forever the problems associated with Windows 8? In this book, Windows expert, author and MVP Mike Halsey answers the questions you have and details hidden and improved features that can revolutionize your security, productivity and user experience. Whether you’re an IT professional considering or planning an upgrade to your company’s PCs or a Windows enthusiast eager to find out if Microsoft has finally built a truly modern Windows experience, Windows 10 Primer has the answers to all your most important questions.