LEADER 00961nam0-2200277---450- 001 990009500070403321 005 20111205121434.0 035 $a000950007 035 $aFED01000950007 035 $a(Aleph)000950007FED01 035 $a000950007 100 $a20111205d1978----km-y0itay50------ba 101 0 $aeng 102 $aUS 105 $aa-------001yy 200 1 $aRadiographic diagnosis of abdominal disorders in the dog and cat$eradiographic interpretation, clinical signs, pathophysiology$fTimothy R. O'Brien$gwith contributions by Darryl N. Biery, Richard D. Park, Jan E. Bartels 210 $aPhiladelphia$cW. B. Saunders$d1978 215 $aXI, 682 p.$cill.$d27 cm 700 1$aO'Brien,$bTimothy R.$0514623 801 0$aIT$bUNINA$gRICA$2UNIMARC 901 $aBK 912 $a990009500070403321 952 $aU40$b4604$fDMVCC 959 $aDMVCC 996 $aRadiographic diagnosis of abdominal disorders in the dog and cat$9851178 997 $aUNINA LEADER 01123nam--2200373---450- 001 990006061370203316 005 20150929091228.0 035 $a000606137 035 $aUSA01000606137 035 $a(ALEPH)000606137USA01 035 $a000606137 100 $a20150722d1958----km-y0itay50------ba 101 $afre 102 $aBE 105 $a||||||||001yy 200 1 $a<>oeuvre de Guarimpotus, hagiographe napolitain$fPaul Devos 210 $aBruxelles$cSociété des Bollandistes$d1958 215 $a152-187 p.$d24 cm 300 $aEstratto da: Analecta Bollandiana, vol. 76, n. 1-2 410 0$12001 454 1$12001 600 0 $aGarioponto$xOpere$2BNCF 676 $a270.0922 700 1$aDEVOS,$bPaul$0182858 801 0$aIT$bsalbc$gISBD 912 $a990006061370203316 951 $aFC.OE. 820$b939 FCil$cFC.OE.$d378169 959 $aBK 969 $aFCIL 979 $aGENEROSO$b90$c20150722$lUSA01$h1357 979 $aGENEROSO$b90$c20150722$lUSA01$h1358 979 $aGENEROSO$b90$c20150929$lUSA01$h0912 996 $aOeuvre de Guarimpotus, hagiographe napolitain$91102625 997 $aUNISA LEADER 03618nam 22005775 450 001 9910298171303321 005 20200630201242.0 010 $a3-319-73046-0 024 7 $a10.1007/978-3-319-73046-2 035 $a(CKB)4100000001794814 035 $a(DE-He213)978-3-319-73046-2 035 $a(MiAaPQ)EBC5257804 035 $a(PPN)223957135 035 $a(EXLCZ)994100000001794814 100 $a20180130d2018 u| 0 101 0 $aeng 135 $aurnn|008mamaa 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aAudit Reporting for Going Concern Uncertainty $eGlobal Trends and the Case Study of Italy /$fby Sandro Brunelli 205 $a1st ed. 2018. 210 1$aCham :$cSpringer International Publishing :$cImprint: Springer,$d2018. 215 $a1 online resource (XIV, 105 p. 2 illus.) 225 1 $aSpringerBriefs in Accounting,$x2196-7873 311 $a3-319-73045-2 320 $aIncludes bibliographical references at the end of each chapters. 327 $a1 The Firm' Going Concern in the Contemporary Era -- 2 Audit Reporting for Going Concern Uncertainty: the Academic Debate -- 3 Effects of GCOs in Italy: Some Empirical Evidence -- 4 Audit Reporting for Going Concern Uncertainty: Literature Insights, Italian Evidence and Future Research Approaches and Pathways. 330 $aThis book employs a narrative analytical approach to explore all aspects of the debate surrounding auditor reporting on going concern uncertainty worldwide. In-depth analysis of significant academic studies and of regulatory perspectives is combined with an illuminating empirical study in the Italian context. The book opens by discussing the assessment of going concern for accounting and auditing purposes. It is examined how going concern is considered in the FASB and IASB accounting standards and how auditors in the PCAOB and IAASB environments should verify its presence in financial statements and report on it in the audit report.  Accounting and auditing in relation to going concern in other jurisdictions are also addressed. Research into the determinants, accuracy, and consequences of going concern opinions (GCO) is then thoroughly reviewed, with separate examination of studies and trends in the United States, Europe, and the rest of the world. In the third part of the book, interesting evidence from the Italian Stock Market, including investor reactions to GCOs during the period 2008?2014, is presented and evaluated. The book will be of interest to academics, regulators, and practitioners alike. . 410 0$aSpringerBriefs in Accounting,$x2196-7873 606 $aAccounting 606 $aBookkeeping 606 $aBusiness enterprises?Finance 606 $aAccounting/Auditing$3https://scigraph.springernature.com/ontologies/product-market-codes/511000 606 $aFinancial Accounting$3https://scigraph.springernature.com/ontologies/product-market-codes/612010 606 $aBusiness Finance$3https://scigraph.springernature.com/ontologies/product-market-codes/512000 615 0$aAccounting. 615 0$aBookkeeping. 615 0$aBusiness enterprises?Finance. 615 14$aAccounting/Auditing. 615 24$aFinancial Accounting. 615 24$aBusiness Finance. 676 $a657.45 700 $aBrunelli$b Sandro$4aut$4http://id.loc.gov/vocabulary/relators/aut$01065429 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910298171303321 996 $aAudit Reporting for Going Concern Uncertainty$92545347 997 $aUNINA