1.

Record Nr.

UNINA9910463227003321

Autore

MacKenzie Bruce

Titolo

Wiley 2013 interpretation and application of international financial reporting standards [[electronic resource] /] / Bruce Mackenzie ... [et al.]

Pubbl/distr/stampa

Hoboken, N.J., : John Wiley & Sons, Inc., 2013

ISBN

1-283-92491-9

1-118-41979-0

Edizione

[10th ed.]

Descrizione fisica

1 online resource (1072 p.)

Disciplina

657

657.3

Soggetti

Financial statements - Standards

Accounting - Standards

Electronic books.

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Note generali

Includes index.

Nota di contenuto

Wiley IFRS 2013: Interpretation and Application of  International Financial Reporting Standards; Contents; Preface; About the Authors; About the Online Resources; 1 Introduction to International Financial Reporting Standards; 2 Conceptual Framework; 3 Presentation of Financial Statements; 4 Statement of Financial Position; 5 Statements of Profit or Loss and other Comprehensive Income, and Changes in Equity; 6 Statement of Cash Flows; 7 Accounting Policies Changes in Accounting Estimates, and Errors; 8 Inventory; 9 Property, Plant and Equipment; 10 Borrowing Costs; 11 Intangible Assets

12 Investment Property 13 Impairment and Noncurrent Assets Held for Sale; 14 Consolidations, Joint Arrangements, Associates, and Separate Financial Statements; 15 Business Combinations; 16 Shareholders' Equity; 17 Share-Based Payments; 18 Current Liabilities, Provisions, Contingencies, and Events after the Reporting Period; 19 Employee Benefits; 20 Revenue Recognition, including Construction Contracts; 21 Government Grants; 22 Leases; 23 Foreign Currency; 24 Financial Instruments; 25 Fair Value; 26 Income Taxes; 27 Earnings Per Share; 28 Operating Segments; 29 Related-Party Disclosures



30 Accounting and Reporting by Retirement Benefit Plans 31 Agriculture; 32 Extractive Industries; 33 Accounting for Insurance Contracts; 34 Interim Financial Reporting; 35 Inflation and Hyperinflation; 36 First-Time Adoption of International Financial Reporting Standards; Appendix A: Disclosure Checklist; Index

Sommario/riassunto

Your one-stop resource for understanding current International Financial Reporting Standards, with a free ePDF of the entire book As the International Accounting Standards Board (IASB) continues towards its goal of a set of high quality financial reporting standards and makes significant strides in achieving global convergence of accounting standards worldwide, International Financial Reporting Standards (IFRS) continue to be important to the accounting world. Wiley IFRS 2013 provides the necessary tools for understanding the IASB standards and offers practical guidance and exp

2.

Record Nr.

UNINA9910962490603321

Titolo

Output measurement in the service sectors / / edited by Zvi Griliches with the assistance of Ernst R. Berndt, Timothy F. Bresnahan, and Marilyn E. Manser

Pubbl/distr/stampa

Chicago, : University of Chicago Press, c1992

ISBN

9786611430368

9781281430366

1281430366

9780226308890

0226308898

Edizione

[1st ed.]

Descrizione fisica

1 online resource (576 p.)

Collana

Studies in income and wealth ; ; v. 56

Altri autori (Persone)

GrilichesZvi <1930-1999.>

BerndtErnst R

BresnahanTimothy F

ManserMarilyn

Disciplina

330 s

658.3/14

Soggetti

Service industries - Labor productivity - 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 indexes.

Nota di contenuto

Front matter -- Contents -- Prefatory Note -- Introduction / Griliches, Zvi -- I. What Is Being Done -- 1. Recent and Planned Improvements in the Measurement and Deflation of Services Outputs and Inputs in BEA's Gross Product Originating Estimates / Mohr, Michael F. -- 2. Productivity Measurement in Service Industries / Kunze, Kent / Dean, Edwin R. -- 3. Improvements in Measuring Price Changes in Consumer Services: Past, Present, and Future / Ginsburg, Daniel H. / Armknecht, Paul A. -- II. Alternative Approaches -- 4. Productivity in the Distributive "kades: The Shopper and the Economies of Massed Reserves / Oi, Walter Y. -- 5. The Real Output of the Stock Exchange / Paul, Jonathan / Milgrom, Paul / Bresnahan, Timothy F. -- III A. Measuring the Output of Banking and Other Services -- 6. User Costs, Shadow Prices, and the Real Output of Banks / Zieschang, Kimberly D. / Fixler, Dennis J. -- 7. Measurement and Efficiency Issues in Issues in Commercial Banking / Humphrey, David B. / Berger, Allen N. -- III B. Selected Industries -- 8. The Output of the Education Sector / Fraumeni, Barbara M. / Jorgenson, Dale W. -- 9. Measurement of Output and Quality Adjustment in the Day-care Industry / Witte, Ann Dryden / Mukerjee, Swati -- 10. Productivity in the Transportation Sector / Gordon, Robert J. -- 11. Purchased Services, Outsourcing, Computers, and Productivity in Manufacturing / Griliches, Zvi / Siegel, Donald -- 12. Dispersion and Heterogeneity of Firm Performances in Nine French Service Industries, 1984-1987 / Mairesse, Jacques / Kremp, Elizabeth -- IV. International Aspects -- 13. Measuring Final Product Services for International Comparisons / Summers, Robert / Heston, Alan -- 14. Measuring Public-Sector Output: The Swedish Report / Murray, Richard -- Contributors -- Author Index -- Subject Index

Sommario/riassunto

Is the fall in overall productivity growth in the United States and other developed countries related to the rising share of the service sectors in the economy? Since services represent well over half of the U.S. gross national product, it is also important to ask whether these sectors have had a slow rate of growth, as this would act as a major drag on the productivity growth of the overall economy and on its competitive performance. In this timely volume, leading experts from government and academia argue that faulty statistics have prevented a clear understanding of these issues.



3.

Record Nr.

UNINA9910967396403321

Autore

Townshend R. B (Richard Baxter), <1846-1923.>

Titolo

A tenderfoot in Colorado / / R.B. Townshend ; foreword by Thomas J. Noel

Pubbl/distr/stampa

Boulder, : University Press of Colorado, c2008

ISBN

9781457110467

1457110466

9780870819896

0870819895

Edizione

[1st ed.]

Descrizione fisica

1 online resource (301 p.)

Collana

Timberline books

Disciplina

978.8/02092

B

Soggetti

Pioneers - Colorado

English - Colorado

Frontier and pioneer life - Colorado

Colorado Description and travel

Rocky Mountains Description and travel

Colorado History To 1876

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Note generali

Originally published: [New ed.] Norman : University of Oklahoma Press, [1968].

Nota di contenuto

Copyright; Contents; Foreword; 1: Enter the Tenderfoot; 2: Exit the Tenderfoot; 3: Three Per Cent; 4: Tiger Bill; 5: Wild Bill of Colorado; 6: Our Red Brothers; 7: Wild Justice; 8: Our Lost Paradise; 9: The Expanding Bean; 10: My Running Fight; 11: Wolves and Crows; 12: On My Own; 13: The Battle of the Bulls; 14: A Texas Nursery; 15: Hide and Seek with Dog-Soldiers; 16: A Bull in a Barn; 17: The Fate of the Maverick; 18: The King of the Prairie; 19: The Big Yellow Stag.

Sommario/riassunto

Now back in print, A Tenderfoot in Colorado is R.B. Townshend's classic account of his time in the wild frontier territory known as Colorado. Townshend arrived in the Rockies in 1869, fresh from Cambridge, England, with 300 in his pockets. He found friends among some of Colorado's more colorful characters, people who taught him much about life on the frontier. Jake Chisolm taught him how to shoot after



rescuing him from two men preparing to skin him at poker. Wild Bill of Colorado taught him the meaning of ""the drop"" and warned him against wearing a gun in town unless he wanted trouble. C.