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 $aA practical comparison of-and expert guidance on-IFRS and GAAP written by a practicing controller International Financial Reporting Standards (IFRS) are used in over 120 countries. US companies will inevitably encounter IFRS when evaluating the financial health of suppliers and customers. IFRS and US GAAP: A Comprehensive Comparison provides instruction in accounting under IFRS within the context of US accounting standards. Practical and easy-to-use, this book includes a case study of a first time IFRS adoption, emphasizing the much greater degree of professional judgment that 410 0$aWiley Regulatory Reporting 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 608 $aElectronic books. 615 0$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$0891306 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910462524703321 996 $aIFRS and US GAAP$91990737 997 $aUNINA LEADER 01881oam 2200493 450 001 9910715954403321 005 20210412092544.0 035 $a(CKB)5470000002516551 035 $a(OCoLC)966434955 035 $a(OCoLC)995470000002516551 035 $a(EXLCZ)995470000002516551 100 $a20161219d1992 ua 0 101 0 $aeng 135 $aurbn||||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aData encapsulation using FORTRAN-77 modules - a first step toward object-oriented programming in water resources /$fby David B. Thompson, Lewis L. DeLong, and Janice M. Fulford 210 1$aBay St. Louis, Mississippi :$cU.S. Geological Survey,$d1992. 215 $a1 online resource (iii, 67 pages) $cillustrations 225 1 $aWater-resources investigations report ;$v92-4123 320 $aIncludes bibliographical references (page 14). 517 3 $aFirst step toward object oriented programming in water resources 606 $aFORTRAN 77 (Computer program language) 606 $aHydrology$xComputer programs 606 $aFORTRAN 77 (Computer program language)$2fast 606 $aHydrology$xComputer programs$2fast 615 0$aFORTRAN 77 (Computer program language) 615 0$aHydrology$xComputer programs. 615 7$aFORTRAN 77 (Computer program language) 615 7$aHydrology$xComputer programs. 700 $aThompson$b David B$g(David Brian),$01399529 702 $aDeLong$b Lewis L. 702 $aFulford$b Janice M. 712 02$aGeological Survey (U.S.), 801 0$bCOP 801 1$bCOP 801 2$bOCLCO 801 2$bOCLCF 801 2$bGPO 906 $aBOOK 912 $a9910715954403321 996 $aData encapsulation using FORTRAN-77 modules - a first step toward object-oriented programming in water resources$93500032 997 $aUNINA LEADER 05049nam 2200817 450 001 9910816542003321 005 20230126213115.0 010 $a1-5015-0106-2 010 $a1-61451-415-1 024 7 $a10.1515/9781614514152 035 $a(CKB)3710000000455745 035 $a(EBL)1727131 035 $a(SSID)ssj0001457574 035 $a(PQKBManifestationID)12550247 035 $a(PQKBTitleCode)TC0001457574 035 $a(PQKBWorkID)11441479 035 $a(PQKB)10034841 035 $a(MiAaPQ)EBC1727131 035 $a(DE-B1597)212870 035 $a(OCoLC)920805159 035 $a(OCoLC)952799567 035 $a(DE-B1597)9781614514152 035 $a(Au-PeEL)EBL1727131 035 $a(CaPaEBR)ebr11084458 035 $a(CaONFJC)MIL814754 035 $a(OCoLC)914329141 035 $a(EXLCZ)993710000000455745 100 $a20150813h20152015 uy 0 101 0 $ager 135 $aurun#---|u||u 181 $ctxt 182 $cc 183 $acr 200 00$aPast, present and future of a language border $eGermanic-Romance encounters in the low countries /$fedited by Catharina Peersman, Gijsbert Rutten, Rik Vosters 210 1$aBerlin, [Germany] ;$aBoston, [Massachusetts] :$cDe Gruyter,$d2015. 210 4$dİ2015 215 $a1 online resource (332 p.) 225 0 $aLanguage and Social Life,$x2364-4303 ;$vVolume 1 300 $aDescription based upon print version of record. 311 $a1-61451-583-2 320 $aIncludes bibliographical references and index. 327 $tFront matter --$tContents --$tPreface --$tAuthor information --$tChapter 1. Romance-Germanic encounters along the language border: past, present and future /$rPeersman, Catharina / Rutten, Gijsbert / Vosters, Rik --$tPart I: Theoretical and historical overview --$tChapter 2. The dimensions of language conflict: an exploration /$rDarquennes, Jeroen --$tChapter 3. Trilingual tug-o'-war: language border fluctuations in the Low Countries /$rWillemyns, Roland --$tChapter 4. Standard language ideology and the history of Romance-Germanic encounters /$rVogl, Ulrike --$tPart II: The Middle Ages and the Early Modern Period --$tChapter 5. Constructing identity: language and identity in the narration of the Franco-Flemish conflict (1297-1305) /$rPeersman, Catharina --$tChapter 6. Multilingualism and the challenge of frenchification in the early modern Dutch Republic /$rFrijhoff, Willem --$tPart III: The 18th and 19th centuries --$tChapter 7. Frenchification in discourse and practice: loan morphology in Dutch private letters of the eighteenth and nineteenth centuries /$rRutten, Gijsbert / Vosters, Rik / Wal, Marijke van der --$tChapter 8. The use of languages in Maastricht in the nineteenth century: the press and family archives /$rHeijde, M. C. A. Kessels-van der --$tPart IV: The 20th and 21st centuries --$tChapter 9. Language conflict in the educational realm: Eupen-Malmedy in the interbellum period (1920-1940) /$rBoemer, Magali / Darquennes, Jeroen --$tChapter 10. Multilingual education and the politics of language in Luxembourg /$rHorner, Kristine / Weber, Jean-Jacques --$tChapter 11. In contact and/or in conflict? Ethno-cultural markers, language and schooling in post-war Brussels /$rJanssens, Rudi / Vaesen, Joost --$tEpilogue --$tChapter 12. Conceptualising "language borders", "language contact" and "language conflict" /$rWatts, Richard J. --$tIndex 330 $aThis volume revisits the issue of language contact and conflict in the Low Countries across space and time. The contributions deal with important sites of Germanic-Romance contact along the different language borders, covering languages such as French, Dutch, German, and Luxembourgish. This first monograph in English on the topic broadens our understanding of current-day issues by integrating a historical perspective, showing how language contact and conflict operated from the Middle Ages and the Early Modern Period, the 18th and 19th centuries, and into the 20th and 21st centuries. 410 0$aLanguage and Social Life 606 $aLanguages in contact$zEurope 606 $aRomance languages$xSocial aspects 606 $aGermanic languages$xSocial aspects 606 $aSociolinguistics$zEurope 606 $aHistorical linguistics$zEurope 610 $aGermanic Languages. 610 $aHistorical Sociolinguistics. 610 $aLanguage Contact. 610 $aRomance Languages. 610 $aSociolinguistics. 615 0$aLanguages in contact 615 0$aRomance languages$xSocial aspects. 615 0$aGermanic languages$xSocial aspects. 615 0$aSociolinguistics 615 0$aHistorical linguistics 676 $a306.44/09492 686 $aID 2415$2rvk 702 $aPeersman$b Catharina 702 $aRutten$b Gijsbert 702 $aVosters$b Rik 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910816542003321 996 $aPast, present and future of a language border$94083430 997 $aUNINA