03543nam 2200673Ia 450 991045794490332120200520144314.01-280-64245-997866106424580-08-046166-29780750668958(CKB)1000000000350082(EBL)270328(OCoLC)476003301(SSID)ssj0000176281(PQKBManifestationID)11171255(PQKBTitleCode)TC0000176281(PQKBWorkID)10206319(PQKB)10152795(MiAaPQ)EBC270328(Au-PeEL)EBL270328(CaPaEBR)ebr10138656(CaONFJC)MIL64245(EXLCZ)99100000000035008220060517d2006 uy 0engurcn|||||||||txtccrIFRS, fair value and corporate governance[electronic resource] the impact on budgets, balance sheets and management accounts /Dimitris N. Chorafas1st ed.Oxford ;Burlington, MA Elsevier20061 online resource (497 p.)Description based upon print version of record.0-7506-6895-4 Includes bibliographical references and index.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 Committee; IndexWritten 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 financialAccountingStandardsFinancial statementsStandardsFair valueAccountingCorporate governanceElectronic books.AccountingStandards.Financial statementsStandards.Fair valueAccounting.Corporate governance.657657.0218Chorafas Dimitris N13219MiAaPQMiAaPQMiAaPQBOOK9910457944903321IFRS, fair value and corporate governance1987911UNINA03528 am 2200517 n 450 9910629400103321202107092-7351-2606-410.4000/books.editionsmsh.42155(CKB)4100000012898234(FrMaCLE)OB-editionsmsh-42155(oapen)https://directory.doabooks.org/handle/20.500.12854/95056(PPN)266362680(EXLCZ)99410000001289823420221123j|||||||| ||| 0freuu||||||m||||txtrdacontentcrdamediacrrdacarrierBibracte, bibliographie et plans anciens /Jean-Paul GuillaumetParis Éditions de la Maison des sciences de l’homme20211 online resource (170 p.)Documents d’archéologie française2-7351-0632-2 Ce volume présente plus de 400 notices bibliographiques commentées d’ouvrages parus entre 1840 et 1991 ainsi que 70 plans et relevés manuscrits réalisés entre 1627 et 1914. La première partie, consacrée à la bibliographie, s’articule en trois chapitres : le premier, le plus important, rassemble les ouvrages ayant trait aux fouilles proprement dites ; le deuxième concerne la polémique à propos de l’emplacement de Bibracte dans le territoire éduen de 1841 à 1988 ; le troisième regroupe les guides, les comptes rendus d’excursions et de manifestations et les ouvrages généraux. La deuxième partie rassemble les plans, synthèse d’une centaine de versions originales manuscrites difficilement lisibles et non reproductibles en raison de leur mauvais état de conservation. L’ensemble de ces documents, dont certains sont peu connus ou inédits, fait de cet ouvrage un précieux outil de travail pour tous ceux qui s’intéressent à la fin de la civilisation celtique et au début de la romanisation. This volume presents over 400 descriptive bibliograpbical notices of articles publisbed betiveen 1840 and 1991 as well as the manuscripts of 70 plans and surveys carried ont betiveen 1627 and 1914. The first part, devoted to the bibliography, is organised into three cbapters : the first and most important brings together titles baving a direct relationship with excavations ; the second concems the polemic, debated betiveen 1841 and 1988, surrounding the position of Bibracte within the Eduen territory ; the third regroups guides, notes on excursions, meetings and general publications. Tbe second part of the volume brings together plans, a synthesis of several hundred manuscripts for which the originals are difficult to read and reproduce due to their bad State of conservation. These documents, of whicb certain are little known or unpublished, make this volume a precious working tool for all those who are interested in questions related to late Celtic civilisation and the beginning of…ArchaeologyhistoriographiearchiveMont-Beuvray1627-1991historiographiearchiveMont-Beuvray1627-1991ArchaeologyhistoriographiearchiveMont-Beuvray1627-1991Guillaumet Jean-Paul1292906FR-FrMaCLEBOOK9910629400103321Bibracte, bibliographie et plans anciens3087521UNINA