LEADER 01194nam a22002891i 4500 001 991002055979707536 005 20040121122758.0 008 040407s2001 it |||||||||||||||||eng 035 $ab12864109-39ule_inst 035 $aARCHE-084372$9ExL 040 $aDip.to Scienze Storiche$bita$cA.t.i. Arché s.c.r.l. Pandora Sicilia s.r.l. 082 04$a551.6 100 1 $aCourtois, Pierre$0485829 245 13$aAn evolutionary approach to the climate change negotiation game /$cPierre Courtois, Jean Christophe Pèreau and Tarik Tazdaït 260 $aMilano :$bFondazione ENI Enrico Mattei,$c2001 300 $a20 p. ;$c21 cm 440 0$aNote di lavoro della Fondazione ENI Enrico Mattei ;$v81.2001 650 4$aClima$xVariazioni 650 4$aPolitica ambiente 700 1 $aPéreau, Jean-Christophe 700 1 $aTazdaït, Tarik 907 $a.b12864109$b02-04-14$c16-04-04 912 $a991002055979707536 945 $aLE009 GEOG.COLL.14H/81$g1$i2009000317079$lle009$o-$pE0.00$q-$rl$s- $t0$u0$v0$w0$x0$y.i13424701$z16-04-04 996 $aEvolutionary approach to the climate change negotiation game$9302739 997 $aUNISALENTO 998 $ale009$b16-04-04$cm$da $e-$feng$git $h3$i1 LEADER 06128nam 2200913 a 450 001 9910139034403321 005 20240912170409.0 010 $a9781119207917 010 $a1119207916 010 $a9781118501344 010 $a1118501349 010 $a9781299402331 010 $a129940233X 010 $a9781118501375 010 $a1118501373 035 $a(CKB)2550000001017874 035 $a(EBL)1158415 035 $a(OCoLC)808108985 035 $a(SSID)ssj0000856283 035 $a(PQKBManifestationID)11470385 035 $a(PQKBTitleCode)TC0000856283 035 $a(PQKBWorkID)10805700 035 $a(PQKB)11214686 035 $a(DLC) 2012034450 035 $a(Au-PeEL)EBL1158415 035 $a(CaPaEBR)ebr10677848 035 $a(CaONFJC)MIL471483 035 $a(Au-PeEL)EBL4035875 035 $a(CaPaEBR)ebr11110697 035 $a(OCoLC)927508218 035 $a(PPN)170611159 035 $a(OCoLC)857718013 035 $a(OCoLC)ocn857718013 035 $a(FR-PaCSA)88813276 035 $a(CaSebORM)9781118501344 035 $a(MiAaPQ)EBC1158415 035 $a(MiAaPQ)EBC4035875 035 $a(FRCYB88813276)88813276 035 $a(Perlego)999724 035 $a(EXLCZ)992550000001017874 100 $a20120809d2013 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aWiley IFRS essentials /$fDieter Christian, Norbert Lu?denbach 205 $a1st edition 210 $aHoboken, N.J. $cWiley$d2013 215 $a1 online resource (564 p.) 225 1 $aWiley Regulatory Reporting 300 $aIncludes index. 311 08$a9781118494714 311 08$a1118494717 327 $aWILEY : IFRS Essentials; CONTENTS; Preface; Abbreviations; The Conceptual Framework for Financial Reporting; 1 Introduction; 2 The Objective of General Purpose Financial Reporting; 3 Going Concern; 4 Qualitative Characteristics of Useful Financial Information; 4.1 Introduction; 4.2 Fundamental Qualitative Characteristics; 4.2.1 Relevance; 4.2.2 Faithful Representation; 4.3 Enhancing Qualitative Characteristics; 4.3.1 Comparability; 4.3.2 Verifiability; 4.3.3 Timeliness; 4.3.4 Understandability; 5 The Cost Constraint on Useful Financial Reporting; 6 The Elements of Financial Statements 327 $a6.1 Definitions6.2 Recognition; 6.3 Measurement; 7 Examples with Solutions; IAS 1 Presentation of Financial Statements; 1 Introduction and Scope; 2 Going Concern; 3 Fair Presentation of the Financial Statements and Compliance with IFRSs; 4 General Principles Relating to Presentation; 4.1 Materiality and Aggregation; 4.2 Offsetting; 4.3 Frequency of Reporting; 4.4 Comparative Information; 4.5 Consistency of Presentation; 5 Components of the Financial Statements; 6 Structure and Content of the Components of the Financial Statements; 6.1 Statement of Financial Position (Balance Sheet) 327 $a6.2 Statement of Comprehensive Income and Separate Income Statement6.2.1 Profit or Loss, Other Comprehensive Income and How They Interrelate; 6.2.2 Preparation of the Statement(s); 6.3 Statement of Changes in Equity; 7 Examples with Solutions; 7.1 Examples that can be Solved Without the Knowledge of Other Chapters of the Book; 7.2 Examples that Require Knowledge of Other Sections of the Book; IAS 2 Inventories; 1 Scope; 2 Measurement; 2.1 Measurement at Recognition; 2.2 Measurement after Recognition; 3 Presentation and Derecognition; 4 Examples with Solutions; IAS 7 Statement of Cash Flows 327 $a1 Introduction2 Preparation of the Statement of Cash Flows; 2.1 Operating Activities; 2.2 Investing and Financing Activities; 3 Special Topics; 3.1 Interest and Dividends; 3.2 Income Taxes; 4 Consolidated Statements of Cash Flows; 4.1 Introduction; 4.2 Acquisitions and Disposals of Subsidiaries; 4.3 Associates; 5 Examples with Solutions; IAS 8 Accounting Policies, Changes in Accounting Estimates, and Errors; 1 Introduction; 2 Accounting Policies; 2.1 Selection and Application of Accounting Policies; 2.2 The Principle of Consistency; 2.3 When an Accounting Policy Has to be Changed 327 $a2.4 Consequences of a Change in Accounting Policy3 Changes in Accounting Estimates; 3.1 Introduction; 3.2 Accounting Treatment; 4 Correction of Prior Period Errors; 5 Examples with Solutions; IAS 10 Events after the Reporting Period; 1 Overview; 2 Examples with Solutions; IAS 11 Construction Contracts; 1 Introduction; 2 Contract Revenue; 3 Contract Costs; 4 Percentage of Completion Method; 4.1 Introduction; 4.2 Reliable Estimate of the Outcome of a Contract; 4.3 Determining the Stage of Completion; 4.4 Recognition of Expected Losses; 4.5 Uncertainties in Collectibility 327 $a4.6 Presentation and Disclosure 330 $a60 percent of the content of the book is example based. This approach makes the book unique and facilitates the quick understanding of the rules. By contrast, most other books only include a small(er) number of examples and consequently do not illustrate the application of the rules in practice effectively. The book aims at capturing problems and their solutions by using explanations which are short, simple and easy to understand. Obscure language and incomplete illustrations are avoided. The book strikes a balance between explaining the underlying theories and practical illust 410 0$aWiley Regulatory Reporting 517 3 $aInternational financial reporting standards essentials 606 $aFinancial statements$xStandards 606 $aInternational business enterprises$xAccounting$xStandards 606 $aAccounting$xStandards 615 0$aFinancial statements$xStandards. 615 0$aInternational business enterprises$xAccounting$xStandards. 615 0$aAccounting$xStandards. 676 $a657/.30218 700 $aChristian$b Dieter$f1977-$0953449 701 $aLu?denbach$b Norbert$f1955-$0953450 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910139034403321 996 $aWiley IFRS essentials$92155633 997 $aUNINA