LEADER 01009nam--2200349---450 001 990002958680203316 005 20211027105639.0 010 $a978-88-17-01710-7 035 $a000295868 035 $aUSA01000295868 035 $a(ALEPH)000295868USA01 035 $a000295868 100 $a20070716h2007----km-y0itay50------ba 101 $aita 102 $aIT 105 $a||||||||001yy 200 1 $a<> impero bonsai$ecronaca di un viaggio in Giappone 1951-1952$fIndro Montanelli$g[prefazione di Vittorio Zucconi] 210 $aMilano$cRizzoli$d2007 215 $a263 p.$d23 cm 225 2 $aMontanelli giornalista 410 0$12001$aMontanelli giornalista 607 $aGiappone$zSec. 20. 676 $a952.04 700 1$aMONTANELLI,$bIndro$0247523 702 1$aZUCCONI,$bVittorio 801 0$aIT$bsalbc$gISBD 912 $a990002958680203316 951 $aX.3.B. 4351$b200659 L.M.$cX.3.$d00159810 959 $aBK 969 $aUMA 996 $aImpero bonsai$91027081 997 $aUNISA LEADER 03509nam 2200661Ia 450 001 9910784366403321 005 20230829005002.0 010 $a1-280-64245-9 010 $a9786610642458 010 $a0-08-046166-2 024 3 $z9780750668958 035 $a(CKB)1000000000350082 035 $a(EBL)270328 035 $a(OCoLC)476003301 035 $a(SSID)ssj0000176281 035 $a(PQKBManifestationID)11171255 035 $a(PQKBTitleCode)TC0000176281 035 $a(PQKBWorkID)10206319 035 $a(PQKB)10152795 035 $a(MiAaPQ)EBC270328 035 $a(Au-PeEL)EBL270328 035 $a(CaPaEBR)ebr10138656 035 $a(CaONFJC)MIL64245 035 $a(EXLCZ)991000000000350082 100 $a20060517d2006 uy 0 101 0 $aeng 135 $aurcn||||||||| 181 $ctxt 182 $cc 183 $acr 200 10$aIFRS, fair value and corporate governance$b[electronic resource] $ethe impact on budgets, balance sheets and management accounts /$fDimitris N. Chorafas 205 $a1st ed. 210 $aOxford ;$aBurlington, MA $cElsevier$d2006 215 $a1 online resource (497 p.) 300 $aDescription based upon print version of record. 311 $a0-7506-6895-4 320 $aIncludes bibliographical references and index. 327 $aCover; IFRS, Fair Value and Corporate Governance; Contents; Preface; Selected Abbreviations; New Rules of Competition and Accounting Standards; The International Accounting Standards Board and Corporate Governance; Dynamics of International Financial Reporting Standards; The Controversy over IAS 39; IAS 39 and the Recognition of Derivatives Risk; Project Management for Implementation of IFRS; An IFRS Task Force Case Study. Top Management Responsibility; Management Accounting and Corporate Governance; Budgeting: A Case Study on Financial Planning; Valuing Assets: The Challenge of Being 'Right' 327 $aBusiness Ethics Add Value to Financial Disclosures Forward-Looking Statements, Models, Earnings, and Goodwill; Balance Sheets and Income Statements as Management Tools; Economic Capital Is on Both Sides of the Balance Sheet; The Real-Time Management Report; Internal Control, Stress Testing, and Effective Risk Management; The Role of the Audit Committee; Index 330 $aWritten for managers and professionals in business and industry, this book helps the reader in: * Understanding what is and is not IFRS * Learning the complexities of IFRS implementation* Appreciating the contribution of IFRS to corporate governance The changeover from the mosaic of different heterogeneous national accounting standards to the International Financial Reporting Standards has not been easy. For many companies IFRS, and most particularly the concept of fair value in IAS 39, has amounted to a phase shift - which is prerequisite to achieving compliant financial 606 $aAccounting$xStandards 606 $aFinancial statements$xStandards 606 $aFair value$xAccounting 606 $aCorporate governance 615 0$aAccounting$xStandards. 615 0$aFinancial statements$xStandards. 615 0$aFair value$xAccounting. 615 0$aCorporate governance. 676 $a657 676 $a657.0218 700 $aChorafas$b Dimitris N$013219 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910784366403321 996 $aIFRS, fair value and corporate governance$93723711 997 $aUNINA