LEADER 01079nam1-22003251i-450- 001 990000093990403321 005 20070903131741.0 035 $a000009399 035 $aFED01000009399 035 $a(Aleph)000009399FED01 035 $a000009399 100 $a20020821d1890----km-y0itay50------ba 101 0 $ager 102 $aDE 105 $ay-------001yy 200 1 $aAnwendungen infinitesimalrechnung in den naturwissenschaften im hochbau und in der technik$elehrbuch und aufgabensammlung$fverfasst von Arwed Fuhrmann 210 $aBerlin$cErnst und Korn$d1890- 215 $av.$cill.$d22 cm 307 $a2.: XI, 268 p 327 0 $a2. theil.: Naturwissenschaftlicheanwendungen der integralrechnung 610 0 $aCalcolo integrale 676 $a515.4 700 1$aFuhrmann,$bArwed$06213 801 0$aIT$bUNINA$gRICA$2UNIMARC 901 $aBK 912 $a990000093990403321 952 $a13 AR 16 B 16$b22034$fFINBC 959 $aFINBC 996 $aAnwendungen infinitesimalrechnung in den naturwissenschaften im hochbau und in der technik$9108978 997 $aUNINA LEADER 05814nam 2200805 a 450 001 9910462524703321 005 20200520144314.0 010 $a1-280-58822-5 010 $a9786613618054 010 $a1-118-22573-2 035 $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(MiAaPQ)EBC818097 035 $a(CaSebORM)9781118144305 035 $a(Au-PeEL)EBL818097 035 $a(CaPaEBR)ebr10542614 035 $a(CaONFJC)MIL361805 035 $a(OCoLC)787849938 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$b[electronic resource] $ea comprehensive comparison /$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 $a1-118-14430-9 327 $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. 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