1.

Record Nr.

UNINA9910830873003321

Titolo

Brined cheeses [[electronic resource] /] / edited by Adnan Tamime

Pubbl/distr/stampa

Oxford ; ; Ames, Iowa, : Blackwell Pub., 2006

ISBN

1-280-74818-4

9786610748181

0-470-76091-5

0-470-99586-6

1-4051-7164-2

Descrizione fisica

1 online resource (354 p.)

Collana

Society of Dairy Technology book series

Altri autori (Persone)

TamimeA. Y

Disciplina

637.3

637.35

637/.35

Soggetti

Brined cheeses

Lingua di pubblicazione

Inglese

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

Brined Cheeses; Contents; Preface to Technical Series; Preface; Contributors; 1 Constituents and Properties of Milk from Different Species; 1.1 Introduction; 1.2 Chemical composition of milk; 1.3 Constituents of milk; 1.3.1 Lactose; Introduction; Biosynthesis of lactose; Physical properties of lactose; Reactions of lactose; Significance of lactose in dairy products; 1.3.2 The milk salts; Introduction; Partitioning of milk salts between the colloidal and soluble phases of milk; Factors affecting the salt balance in milk; 1.3.3 Lipids; Introduction; Composition and fatty acid profile

Milk fat globulesStability of the milk fat emulsion; 1.3.4 Proteins; Introduction; Whey proteins; Caseins; Casein micelles; 1.3.5 Indigenous milk enzymes; Plasmin; Lipoprotein lipase; Alkaline phosphatase; Lactoperoxidase; Other indigenous milk enzymes; 1.4 Rennet-induced coagulation of milk; 1.4.1 Introduction; 1.4.2 Primary stage of rennet-induced coagulation of milk; 1.4.3 Secondary stage of rennet-induced coagulation of milk; 1.4.4 Factors that infiuence rennet-induced coagulation of milk; Milk pH; Calcium concentration; Ultrafiltration (UF); Cold storage; Heat treatment of milk



High-pressure treatment of milk1.5 Conclusions; References; 2 Feta and Other Balkan Cheeses; 2.1 Background; 2.2 Feta cheese; 2.2.1 Introduction; 2.2.2 Production methods; 2.2.3 Manufacturing stages; Milk for cheese production; Treatment of the cheese milk; Renneting; Cutting and moulding; Salting; Packaging and maturation of the cheese; 2.2.4 New trends in Feta cheese manufacture; 2.2.5 Properties of Feta cheese; 2.2.6 Defects of Feta cheese; 2.2.7 Feta cheese whey; 2.3 Miscellaneous brined Greek cheeses; 2.3.1 Sfela cheese; 2.3.2 Batzos cheese; 2.3.3 Kalathaki Limnou cheese

2.4 Telemes (Telemea cheese)2.4.1 Manufacturing stages; 2.4.2 Characteristics of Telemes cheese; 2.5 Some examples of Balkan brined cheeses; 2.5.1 Bjalo Salamureno Sirene (white brined cheese); 2.5.2 Belir Sir U Kriškama (white cheese in pieces); 2.6 Turkish brined cheeses; Acknowledgement; References; 3 Industrial Manufacture of Feta-Type Cheeses; 3.1 Background; 3.2 The cheesemaking process; 3.2.1 Composition and hygiene quality of raw milk; 3.2.2 Milk reception and storage; 3.2.3 Optional preliminary treatments; Bactofugation; Microfiltration (MF)

3.2.4 Standardisation of the casein-to-fat ratio3.2.5 Tetra Tebel process; Pretreatment; Module 1; Module 2; Module 3; Packaging; 3.2.6 Tetra Tebel Casofi ll® glucono-d-lactone (GDL); 3.2.7 Tetra Tebel Casofill® cast Feta-type; 3.3 Miscellaneous additives and treatments related to Feta-type cheeses; 3.3.1 Starter cultures; 3.3.2 Calcium chloride; 3.3.3 Decolorising agents; 3.3.4 Lipase; 3.3.5 Preservatives; 3.4 Recombined Feta-type cheeses; 3.4.1 Introduction; 3.4.2 Recombination of powders; 3.4.3 Mimic the traditional method of production; 3.4.4 Ultrafiltration of recombined powders

3.4.5 Miscellaneous recombination methods

Sommario/riassunto

The Society of Dairy Technology (SDT) has joined with Blackwell Publishing to produce a series of technical dairy-related handbooks providing an invaluable resource for all those involved in the dairy industry; from practitioners to technologists working in both traditional and modern larged-scale dairy operations. Brined cheeses such as feta and halloumi have seen a large increase in popularity and as a result, increasing economic value. Over the past two decades the dairy industry has carried out much research into starter cultures alongside technological developments, widening the ran



2.

Record Nr.

UNINA9910824090903321

Autore

Bellandi Francesco

Titolo

The handbook to IFRS transition and to IFRS U.S. GAAP dual reporting : interpretation, implementation and application to grey areas / / by Francesco Bellandi

Pubbl/distr/stampa

Chichester, : John Wiley, 2012

ISBN

9786613622648

9781119207276

1119207274

9781119960348

1119960347

9781280592812

1280592818

9781119967415

1119967414

Edizione

[1st edition]

Descrizione fisica

1 online resource (847 p.)

Collana

Wiley regulatory reporting

Disciplina

657.3021873

Soggetti

Financial statements - Standards - United States

Accounting - Standards - United States

Lingua di pubblicazione

Inglese

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

The Handbook toIFRS Transitionand to IFRS U.S.GAAP Dual Reporting; Preface; About the Author; 1 Introduction and Scope of Book; 1.1 Nature of Accounting Literature and Pertinent Pronouncements; 1.2 Significance of the IFRS Transition; 1.3 IFRS Transition Scenario; 1.4 Scope of the Book; 1.4.1 The Dual Reporting Perspective; 1.4.2 IFRS Migration, Transition, or First-Time Adoption; 1.4.3 Why this Book Includes Guidance to Foreign Private Issuers; 1.4.4 Other Unique Features of this Book; 1.4.5 Use of this Book in Jurisdictions Other than the U.S; 1.4.6 The Benefits of Reading this Book

2 IFRS First-Time Adoption Requirements and Interaction with U.S. GAAP and SEC Rules and Regulations2.1 Chapter Preview; 2.2 IFRS 1 Amendments and Effective Dates; 2.2.1 History of IFRS 1; 2.2.2



Restructured IFRS 1; 2.3 Rationale of IFRS 1; 2.3.1 First-Time Adoption of a Comprehensive Basis of Accounting; 2.3.2 Derogation from the Basic Principle of Retrospective Application; 2.3.3 IFRS 1 versus SIC-8; 2.3.4 Main Rationales of IFRS 1; 2.4 Accounting Steps in Migrating to IFRSs; 2.5 First IFRS Financial Statements; 2.5.1 Terminology; 2.5.2 First versus Subsequent IFRS Financial Statements

2.5.3 What First IFRS Financial Statements are and What They are Not2.5.4 External Use; 2.5.5 Complete Set; 2.5.6 Primary Financial Statements; 2.5.7 Location and Context of the First IFRS Financial Statements; 2.5.8 Financial Statements of Entities Incorporated in the First IFRS Consolidated Financial Statements; 2.5.9 IFRS Financial Statements of Other Entities Included in a Registrant's Report; 2.5.10 Previous GAAP; 2.5.10.1 Timing of Use of Previous GAAP; 2.5.10.2 Previous versus Home-Country GAAP; 2.5.10.3 Use of Different Sets of Local GAAP; 2.5.10.4 The Impact of Presentation Currency

2.5.10.5 RAP/SAP or OCBOA2.5.11 Reissued Financial Statements; 2.5.12 Differences with Pro Forma Financial Statements; 2.6 Entities Affected by IFRS 1; 2.6.1 Which Companies Must and Which May Not Use IFRS 1; 2.6.2 Consolidated versus Separate versus Entity's Financial Statements; 2.6.3 Interim Financial Statements; 2.7 Compliance with IFRSs; 2.7.1 The Statement of Compliance with IFRSs; 2.7.2 Statement of Compliance with the IFRS for SMEs; 2.7.3 First Time; 2.7.4 Adherence to IFRSs; 2.7.5 Statement Accuracy; 2.7.6 The Meaning of IASB-IFRSs; 2.7.7 Compliance with IFRS as Adopted by the EU

2.7.8 Whether the Use of an Endorsed Version of IFRSs is a Qualified Compliance2.7.9 Dual Statement of Compliance with IASB-IFRSs and Jurisdictional IFRSs; 2.7.10 Single Statement of Compliance with IASB-IFRSs by Jurisdictional IFRS Adopters; 2.7.11 Reliance upon Home Standard Setter's Compliance with IFRSs; 2.7.12 Location of the Statement of Compliance with IFRSs; 2.7.13 Auditor's Opinion on Compliance with IFRSs; 2.7.14 Return to IFRSs; 2.7.15 Return to IFRS for SMEs; 2.7.16 Date from Which Compliance can be Asserted; 2.8 Transition Date; 2.8.1 Determination of the Transition Date

2.8.2 Transition Date when an Entity Presents More Than One Year of IFRS Comparative Financial Statements

Sommario/riassunto

An indispensable guide to making the transition to dual IFRS/GAAP financial reporting U.S. financial reporting will undergo an unprecedented level of change within the next several years. U.S. companies face a convergence between U.S. GAAP and IFRS, affecting several major accounting standards-most notably in the areas of leasing, revenue recognition, and financial instruments. It is imperative that U.S. companies understand these major changes and their business and operational implications. The IFRS U.S. GAAP Dual Reporting Handbook to First-Time Adoption offers a comprehensi