05728nam 2200793 a 450 991081996840332120240516161404.0978661362249597811183143021118314301978111920833411192083359781280592669128059266497811183141801118314182(CKB)2670000000180700(EBL)912162(OCoLC)793166892(SSID)ssj0000661970(PQKBManifestationID)12301851(PQKBTitleCode)TC0000661970(PQKBWorkID)10713011(PQKB)11297610(Au-PeEL)EBL912162(CaPaEBR)ebr10559416(CaONFJC)MIL362249(CaSebORM)9781119950967(MiAaPQ)EBC912162(PPN)176170626(Perlego)1001451(EXLCZ)99267000000018070020120524d2012 uy 0engurcn|||||||||txtccrWiley dual reporting for equity and other comprehensive income under IFRSs and U.S. GAAP /by Francesco Bellandi1st ed.West Sussex [England] John Wiley & Sons20121 online resource (460 p.)Wiley Regulatory ReportingDescription based upon print version of record.9781119950967 1119950961 Includes bibliographical references and index.Dual Reporting for Equity and Other Comprehensive Income; Contents; Preface; About the Author; 1 Introduction and Scope of Book; 1.1 Nature of Accounting Literature and Pertinent Pronouncements; 1.2 Perspectives and Major Implications of the Concept of Equity; 1.3 The Concept of Other Comprehensive Income; 1.4 The Financial Statement Presentation Project; 1.4.1 Project History; 1.4.2 Scope and Objectives of the Project; 1.4.3 Working Principles; 1.4.3.1 Cohesiveness; 1.4.3.2 Categorization; 1.4.3.3 Liquidity; 1.4.3.4 Measurement; 1.4.3.5 Disaggregation; 1.4.3.6 Cash Flow Assessment1.4.3.7 Selection of Working Principles in the Financial Statement Presentation Project 1.4.4 Interrelationships and Conflicts among Working Principles; 1.4.5 Link to the Topic of This Book; 1.5 Main Interrelationships with Other Projects; 1.6 Significance of Equity; 1.7 Scope of Book; 2 Views on Equity and Implications; 2.1 Terminology and Definitions of Terms; 2.1.1 Equity; 2.1.2 Equity Owners; 2.1.2.1 Shareholders; 2.1.2.2 Owners; 2.1.2.3 Equity Holders; 2.1.2.4 Beneficiaries; 2.1.2.5 Equity Investors; 2.1.2.6 Equity Participants; 2.1.2.7 Interchangeability, Inconsistency, and Dissimilarity2.1.3 Equity Instruments 2.1.4 Equity Interest; 2.1.4.1 Residual Interest; (1) Definition of Residual Interest; (2) Implications of the Residual Interest Model; (3) The Balance Sheet Approach; 2.1.4.2 Ownership Interest; (1) Ownership Versus Residual Interest; (2) The Invested and Earned Equity Model; 2.1.4.3 Economic Interest; 2.1.4.4 Voting Interest; 2.1.4.5 Controlling Financial Interest; 2.1.4.6 Variable Interest; 2.2 Basic Characteristics of Equity; 2.2.1 Ownership Rights; 2.2.2 Dependency on an Entity's Dynamics; 2.2.3 Risks and Rewards of Ownership; 2.2.4 Subordination2.2.5 Discretion on Distributions to Owners 2.3 Major Implications for Companies; 2.3.1 Financial Impact; 2.3.1.1 Financial Statement Performance; 2.3.1.2 Taxation; 2.3.1.3 Financial Analysis; 2.3.2 Strategic Impact; 2.3.2.1 International Expansion; 2.3.2.2 Board Decisions; 2.3.2.3 Top Management Role; 2.3.3 Business Processes Impact; 2.3.4 Implementation Considerations; 2.3.4.1 Migration Project Management; 2.3.4.2 Accounting Procedures; 2.3.4.3 Management Reporting Systems; 2.3.4.4 Information Systems; 2.3.4.5 Internal Control; 2.3.4.6 Auditing; 2.3.4.7 Human Resources2.3.4.8 Communication and Investor Relationship 3 Reserves; 3.1 Terminology and Definitions of Terms; 3.1.1 U.S. GAAP Terminology and Practice; 3.1.2 IFRS Terminology; 3.2 Reconciliation; 3.2.1 Reserves Versus Provisions; 3.2.2 Reserves Versus Other Components of Equity; 3.2.3 Reserves Versus Additional Paid-In Capital; 3.2.4 Reserves Versus Other Comprehensive Income; 3.2.5 Reserves Versus Retained Earnings; 3.3 Types of Reserves; 3.4 Tracking of Equity; 3.5 Function of Reserves; 3.5.1 Sources of Equity; 3.5.2 Defense of Legal Capital; 3.5.2.1 The Concept of Defense of Legal Capital3.5.2.2 Implications of Defense of Legal CapitalUnder IFRS, U.S. GAAP, and the SEC rules and regulations, business enterprises must recognise measure and disclose information regarding equity items on the face of the statement of financial position, other specific statements, or in the notes to the financial statements. However, under both IFRS and U.S. GAAP there is no all-inclusive general standard on stockholders' equity. This book clarifies the process of reporting stockholders' equity in a manner which can be reconciled under all the relevant standards. "Not only has the author addressed the informational needs of thWiley Regulatory ReportingIncomeEquityIncome.Equity.305.42/0971657.021873Bellandi Francesco1613007MiAaPQMiAaPQMiAaPQBOOK9910819968403321Wiley dual reporting for equity and other comprehensive income3942093UNINA05920nam 22006255 450 991073602070332120251008145024.03-031-33761-110.1007/978-3-031-33761-1(MiAaPQ)EBC30668278(Au-PeEL)EBL30668278(DE-He213)978-3-031-33761-1(PPN)272253111(CKB)27867626600041(EXLCZ)992786762660004120230727d2023 u| 0engurcnu||||||||txtrdacontentcrdamediacrrdacarrierComprehensive Healthcare Simulation: Pharmacy Education, Practice and Research /edited by Yaser Mohammed Al-Worafi1st ed. 2023.Cham :Springer International Publishing :Imprint: Springer,2023.1 online resource (278 pages)Comprehensive Healthcare Simulation,2366-4487Print version: Al-Worafi, Yaser Mohammed Comprehensive Healthcare Simulation: Pharmacy Education, Practice and Research Cham : Springer International Publishing AG,c2023 9783031337604 Part I. Simulation in Pharmacy Education -- Overview of Simulation in Pharmacy Education -- Patient simulation in Pharmacy Education -- Fidelity simulation in Pharmacy Education -- Computer-based Simulation in Pharmacy Education -- Simulation for Introductory Pharmacy Practice Experience (IPPE) -- Simulation for Advanced Pharmacy Practice Experience (APPE) -- Simulation for Pharmacotherapy -- Simulation for Clinical Pharmacokinetics -- Simulation for Medication Safety -- Simulation for Pharmacology -- Simulation for Pharmaceutical Chemistry -- Simulation for Pharmaceutics and Pharmaceutical Industry -- Simulation for Drug Information and Poisons Services -- Simulation for Complementary and Alternative Medicines and Nutraceuticals -- Simulation for personalized medicine -- Simulation for Clinical Toxicology and Forensic Medicine -- In situ and mobile simulation in pharmacy education -- Facilitators of Simulation in Pharmacy Education -- Barriers of Simulation in Pharmacy Education -- Assessment, Evaluation and Feedback of Simulation in Pharmacy Education -- Effectiveness of simulation in pharmacy education -- Quality standards and recommendations of the simulation in pharmacy education -- Simulation training -- Part II. Simulation for Pharmacy Practice -- Overview of Simulation in Pharmacy Practice -- Simulation in Community Pharmacy Practice -- Simulation in Hospital Pharmacy Practice -- Simulation for communication skills assessment -- Simulation in patient care -- Simulation in the distance and online pharmacy practice: telepharmacy and telehealth -- Simulation for medication safety and patient safety practice -- Assessment, Evaluation and Feedback of Simulation in Pharmacy Practice -- Facilitators of Simulation in Pharmacy Practice -- Barriers of Simulation in Pharmacy Practice -- Quality standards and recommendations of Simulation in Pharmacy Practice -- Part III. Simulation for Pharmacy Research -- Overview of Simulation in Pharmacy Research -- Simulation for Drug Development -- Design simulation-based research in pharmacy -- Recruiting and train the simulated patients/persons -- Data analysis -- Ethics in simulation research -- Simulation research reports and publication -- Facilitators of simulation research -- Barriers of simulation research.This book provides comprehensive information about simulation in pharmacy education, practice and research. It serves as a source for guiding pharmacy academics, clinicians, researchers, supervisors, trainers, and students who wish to learn more about and introduce simulation in pharmacy education, practice and research. Furthermore, this book describes the current practice, the facilitators and barriers for implementing evidence-based simulation, and provides examples from real simulation practice in education, practice and research. Structured into three sections, the first delves into the different types of simulation and their applications within pharmacy curricula. From patient simulation to computer-based programs, this section highlights the diverse opportunities for experiential learning in pharmacy education. The next discusses the role of simulation in community and hospital pharmacy settings. This section emphasizes the importance of communication skills, patientcare, and medication safety, demonstrating how simulation can contribute to improved practice and patient outcomes. The last section explores the use of simulation in drug development and research design. This section also examines the ethical considerations, data analysis, and reporting involved in simulation-based research. Comprehensive and practical, Comprehensive Healthcare Simulation: Pharmacy Education, Practice and Research is an essential resource for anyone interested in the expanding field of pharmacy simulation.Comprehensive Healthcare Simulation,2366-4487PharmacyPharmacologyPharmacovigilancePublic health administrationPharmacyPharmacologyDrug Safety and PharmacovigilanceHealth AdministrationPharmacy.Pharmacology.Pharmacovigilance.Public health administration.Pharmacy.Pharmacology.Drug Safety and Pharmacovigilance.Health Administration.615.10711Al-Worafi Yaser Mohammed1377659MiAaPQMiAaPQMiAaPQBOOK9910736020703321Comprehensive Healthcare Simulation: Pharmacy Education, Practice and Research3565890UNINA