LEADER 00919nam0-2200325---450- 001 990009816660403321 005 20140130101222.0 035 $a000981666 035 $aFED01000981666 035 $a(Aleph)000981666FED01 035 $a000981666 100 $a20140130d1958----km-y0itay50------ba 101 0 $aeng 102 $aGB 105 $aa-------001yy 200 1 $aIntroduction to mining$fby Bohuslav Stoces 205 $areissued by Pergamon Press 210 $aLondra [etc]$cPergamon Press$d1958 215 $a2 v.$d21 cm 327 1 $a1.: Text / with a foreword by Edward Wisser$a2.: Illustrations 700 1$aStoces,$bBohuslav$0522001 702 1$aWisser,$bEdward 801 0$aIT$bUNINA$gRICA$2UNIMARC 901 $aBK 912 $a990009816660403321 952 $aQ 3/7$b3882$fDINGE 952 $aQ 3/8$b3883$fDINGE 959 $aDINGE 996 $aIntroduction to mining$9835280 997 $aUNINA LEADER 00960nam 2200289z- 450 001 9910438224003321 005 20031213125748.0 010 $a0-7680-0884-0 035 $a(CKB)4920000000059344 035 $a(EXLCZ)994920000000059344 100 $a20191013c2002uuuu -u- - 101 0 $aeng 200 14$aThe system integration process for accelerated development /$fR.J. Menne, M.N. Rechs 210 $cSAE International 606 $aSystems engineering 606 $aNew products 606 $aInternal combustion engines$xDesign and construction 615 0$aSystems engineering. 615 0$aNew products. 615 0$aInternal combustion engines$xDesign and construction. 676 $a658.5/75 700 $aMenne$b R. J$g(Rudolf J.)$01233974 701 $aRechs$b M. N$g(Manfred N.)$01233975 906 $aBOOK 912 $a9910438224003321 996 $aThe system integration process for accelerated development$92866254 997 $aUNINA LEADER 06115nam 2200901 a 450 001 9910958927203321 005 20200520144314.0 010 $a9786613618054 010 $a9781118239063 010 $a1118239067 010 $a9781280588228 010 $a1280588225 010 $a9781118225738 010 $a1118225732 035 $a(CKB)2670000000166874 035 $a(EBL)818097 035 $a(OCoLC)782877161 035 $a(SSID)ssj0000662815 035 $a(PQKBManifestationID)12321021 035 $a(PQKBTitleCode)TC0000662815 035 $a(PQKBWorkID)10733361 035 $a(PQKB)11365963 035 $a(Au-PeEL)EBL818097 035 $a(CaPaEBR)ebr10542614 035 $a(CaONFJC)MIL361805 035 $a(OCoLC)787849938 035 $a(CaSebORM)9781118144305 035 $a(MiAaPQ)EBC818097 035 $a(OCoLC)806452535 035 $a(OCoLC)ocn806452535 035 $a(Perlego)1011651 035 $a(EXLCZ)992670000000166874 100 $a20120405d2012 uy 0 101 0 $aeng 135 $aurcn||||||||| 181 $ctxt 182 $cc 183 $acr 200 10$aIFRS and US GAAP $ea comprehensive comparison /$fSteven E. Shamrock 205 $a1st edition 210 $aHoboken, N.J. $cWiley$d2012 215 $a1 online resource (225 p.) 225 1 $aWiley Regulatory Reporting 300 $aIncludes index. 311 08$a9781118144305 311 08$a1118144309 327 $aIFRS and US GAAP: A Comprehensive Comparison; Contents; About the Author; Introduction; Chapter 1 Standard Setting; Interpretations; Statement Numbering; Chapter 2 The Framework; Financial Elements; Comparisons of Definitions; Chapter Summary; Chapter 3 Property, Plant, and Equipment; Maintenance and Repairs; Disposal; Disclosures; Chapter 4 Inventory; Initial Cost Upon Recognition; Cost of Goods Sold; Inventories Above Costs; Disclosures; Chapter 5 Provisions and Contingencies; Effect of Timing of Settlement; Application of Discounting; Exit Costs; Chapter 6 Intangible Assets; Derocognition 327 $aChapter 7 Share-Based Compensation Measurement Date and Value; Subsequent Accounting; Balance Sheet Classification; Settlement; Chapter 8 Financial Instruments; What is a Financial Instrument; Measurement of Financial Instruments; Impairment; Indicators of Impairment; Specific US GAAP Guidance; Transfers; Hedging and Hedge Accounting; Measurement and Accounting; Chapter 9 Leases; Preface; Currently Effective Standards; Classification of Leases; Identifying A Lease; Sale-Leasebacks; Chapter Summary; Chapter 10 Revenue; Fixed and Determinable Fee; Units Of Account 327 $aExchanges and Returns of Software Software Services; Software Contract Accounting; Combining Contracts; Recognition Pattern; Claims Under Contract Accounting; Milestone Method; Entertainment Industry; Federal Government Contracts; Entertainment Industry: Films and Revenue Recognition; Entertainment Industry: Casinos and Revenue Recognition; Oil and Gas Industry-Revenue Recognition; Brokers and Dealers-Revenue Recognition; Financial Services-Investment Companies and Revenue Recognition of Fees; Layaway Sales; Chapter Summary; Chapter 11 Income Taxes; Income Tax Recognition 327 $aDeferred Tax Liability Computation Deferred Tax Asset Computation; Tax Rates; Tax Rates: Manner Of Recovery Or Settlement; Deferred Tax Valuations; Tax Positions; Income Tax Interest and Penalties; Profit and Loss Presentation; Intraperiod Allocation to Other Than Continuing Operations; Balance Sheet Presentation; Exceptions to Tax Recognition-Investments in Subsidiaries; General Disclosures; Chapter Summary; Chapter 12 Investments In Subsidiaries; Consolidation Under IFRS; Power; Reassessment; Rights; US GAAP Control; Interest Receipts and Payments; Protective Rights; Participating Rights 327 $aInvestment Companies and Broker-Dealers Franchises; For-Profit Entity Not Involved; Controlling Financial Interest Via Majority Voting Interest or Sole Corporate Membership; Control and Economic Interest, But No Controlling Financial Interest/Control by Other Means; Less Than a Complete Interest in the Subsidiary NFP; Agency; Vie Guidance; Deemed Separate Entities; Development Stage Entities; Continuous Assessment; Accounting for Consolidation; Noncontrolling Investments; Presumptions; Investee Comprehensive Income and Adjustments to Investor's Share; Exemptions from the Equity Method; IFRS 327 $aIn-Substance Common Stock 330 $aA practical comparison of-and expert guidance on-IFRS and GAAP written by a practicing controller International Financial Reporting Standards (IFRS) are used in over 120 countries. US companies will inevitably encounter IFRS when evaluating the financial health of suppliers and customers. IFRS and US GAAP: A Comprehensive Comparison provides instruction in accounting under IFRS within the context of US accounting standards. Practical and easy-to-use, this book includes a case study of a first time IFRS adoption, emphasizing the much greater degree of professional judgment that 410 0$aWiley Regulatory Reporting 517 3 $aInternational financial reporting standards and United States generally accepted accounting principles 606 $aAccounting$xStandards$zUnited States 606 $aAccounting$xLaw and legislation$zUnited States 606 $aCorporations$zUnited States$xAccounting 606 $aAccounting$xStandards 606 $aAccounting$xLaw and legislation 606 $aCorporations$xAccounting 615 0$aAccounting$xStandards 615 0$aAccounting$xLaw and legislation 615 0$aCorporations$xAccounting. 615 0$aAccounting$xStandards. 615 0$aAccounting$xLaw and legislation. 615 0$aCorporations$xAccounting. 676 $a657.3 676 $a657.30218 676 $a657/.30218 700 $aShamrock$b Steven E$01809690 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910958927203321 996 $aIFRS and US GAAP$94360620 997 $aUNINA