02065nam 2200421 n 450 99638906830331620221108103633.0(CKB)1000000000640193(EEBO)2240914992(UnM)99833998(UnM)9928461900971(EXLCZ)99100000000064019319970206d1664 uy |engurbn||||a|bb|The academy of complements[electronic resource] Wherein ladies, gentlewomen, schollers, and strangers may accommodate their courtly practice with gentile ceremonies, complementall amorous high expressions, and formes of speaking or writing of letters most in fashion. A work perused, exactly perfected, every where corrected and enlarged, and inriched by the author, with additions of witty poems, and pleasant songs. With an addition of a new school of love, and a present of excellent similitudes, comparisons, fancies, and devicesThe last edition, with two tables; the one expounding the most hard English words: the other resolving the most delightfull fictions of the heathen poets.London printed for A. Mosely, at the Princes Arms in St. Pauls Church-yard1664[16], 344 p., [1] leaf of plates"The authors preface to the reader" signed: Philomusus, i.e. John Gough?.With an added engraved title page.Caption title on p. 1 reads: The academy of complements. Or Pearles of eloquence.Partly in verse.Reproduction of the original at the Bodleian Library.eebo-0014CourtshipEarly works to 1800Love poetry, EnglishEarly works to 1800CourtshipLove poetry, EnglishPhilomususfl. 1640.1004363J. G(John Gough),fl. 1640,Cu-RivESCu-RivESWaOLNBOOK996389068303316The academy of complements2328363UNISA04427nam 22006255 450 991083101320332120251008160423.09783031429316303142931110.1007/978-3-031-42931-6(MiAaPQ)EBC31102389(Au-PeEL)EBL31102389(CKB)30181656900041(OCoLC)1424753949(DE-He213)978-3-031-42931-6(EXLCZ)993018165690004120240201d2023 u| 0engurcnu||||||||txtrdacontentcrdamediacrrdacarrierThe European Harmonization of National Accounting Rules The Application of Directive 2013/34/EU in Europe /edited by Alberto Incollingo, Andrea Lionzo1st ed. 2023.Cham :Springer International Publishing :Imprint: Springer,2023.1 online resource (340 pages)SIDREA Series in Accounting and Business Administration,2662-9887Print version: Incollingo, Alberto. The European Harmonization of National Accounting Rules Cham : Springer International Publishing AG,c2024 9783031429309 The evolution of accounting regulations in the EU -- Germany -- United Kingdom -- France -- Italy -- Spain -- Denmark -- Sweden -- The Netherlands -- Objectives, overriding principles and relevance -- Financial statements layouts -- Write-down for impairment losses -- Accounting for Capital and Reserves, OCI and Profit Distribution -- Income taxes in financial statements -- Non-financial reporting in the European Union: current issues and prospects -- Private firm accounting in the EU: still an incomplete and fragmented picture.With Directive 2013/34/EU - which replaced the 4th and 7th accounting Directives - a new step towards European accounting harmonization has been taken: accounting rules on private firms have been further standardized and, at the same time, brought closer to IAS/IFRS. This book develops a comparative analysis of the most relevant issues in the process of preparing the financial statements after the recent transposition of the aforementioned Directive into the local accounting rules and standards. This book is of interest for several reasons. First, private firms, which are not necessarily small-medium sized companies, are the most prevalent and the engine of growth in all European countries. At the same time, the international academic literature is mainly devoted to listed companies, due to the limited availability of data for private companies and the idea that accounting information is less relevant for this kind of companies. In addition, the analysis contained in the book is the result of the work of more than 30 European researchers, who contributed to both a vertical analysis of eight countries (Germany, Spain, Italy, France, the Netherlands, the United Kingdom, Sweden, and Denmark) and a horizontal analysis of the most relevant cross-cutting issues (fundamental principles, financial statement formats, impairment losses, capital reserves and profit distribution, income taxes, and non-financial reporting). More specifically, the book aims to examine, from a comparative perspective, the methods of application of the Directive in Europe, in parallel with the evolutionary processes of national GAAPs, in order to verify the impact of both legal regulations and professional rules on the quality and comparability of accounting information, as well as the degree of convergence towards the IAS/IFRS model.SIDREA Series in Accounting and Business Administration,2662-9887AccountingCommercial lawIndustriesAccountingFinancial AccountingBusiness LawIndustriesAccounting.Commercial law.Industries.Accounting.Financial Accounting.Business Law.Industries.346.2406648Incollingo Alberto,0Lionzo Andrea280489MiAaPQMiAaPQMiAaPQBOOK9910831013203321The European Harmonization of National Accounting Rules3970438UNINA