LEADER 05608nam 2200529 450 001 9910827924503321 005 20230126214723.0 010 $a1-78570-291-2 035 $a(CKB)3710000000894267 035 $a(Au-PeEL)EBL4713998 035 $a(CaPaEBR)ebr11279528 035 $a(CaONFJC)MIL963254 035 $a(OCoLC)960760548 035 $a(MiAaPQ)EBC4713998 035 $a(EXLCZ)993710000000894267 100 $a20161228h20162016 uy 0 101 0 $aeng 135 $aurcnu|||||||| 181 $2rdacontent 182 $2rdamedia 183 $2rdacarrier 200 03$aAn archaeology of prehistoric bodies and embodied identities in the eastern Mediterranean /$fedited by Maria Mina, Sevi Triantaphyllou and Yiannis Papadatos 210 1$aOxford, [England] ;$aPhiladelphia, [Pennsylvania] :$cOxbow books,$d2016. 210 4$d©2016 215 $a1 online resource (428 pages) $cillustrations 311 $a1-78570-292-0 311 $a1-78570-294-7 320 $aIncludes bibliographical references at the end of each chapters. 327 $aIntroduction: the archaeology of bodies and the eastern Mediterranean / John Robb -- Part I. The represented body -- Polydactyly in chalcolithic figurines from Cyprus / Michelle Gamble, Christine Winkelmann and Sherry Fox -- Figurines, paint and the perception of the body in the early Bronze Age southern Aegean / Yiannis Papadatos -- Thoughts on the funerary use of the early Bronze Age (EBA) cycladic figurines: iconography, form, context and embodied lives / Dimitra Goula -- Composite, partial, created and floating bodies: a re-assessment of the Knossos Temple repositories assemblage / Fay Stevens and Anna Simandiraki-Grimshaw -- Figurines and complex identities in late Bronze Age Cyprus / Daisy Knox -- Handlers and viewers: some remarks on the process of perception of terracotta figurines on the example of Cypriot "goddesses with upraised arms" / Katarzyna Zeman-Wisniewska -- Part II. Material culture and the construction of identities -- Re-making the self: bodies, identities and materialities in chalcolithic Cyprus / Diane Bolger -- Pots and people: an investigation of individual and collective identities in early Bronze Age Cyprus / Jennifer M. Webb -- Dressed to impress: metal objects and embodied identities in early and middle Bronze Age Cyprus / Maria Mina -- Placed with care: interaction with decorated Mycenaean metal vessels / Stephanie Aulsebrook -- Part III. Ritualised practice and the performance of identities -- The performative body and social identity in the room of the fresco at Mycenae / Anne P. Chapin -- "It's war, not a dance": polarising embodied identities in the Aegean and the eastern Mediterranean from the end of the Bronze Age to the early Iron Age, 1200-700 BC / Manolis Mikrakis -- Nuptial vases in female tombs: aspects of funerary behaviour during the late geometric period in Attica / Vicky Vlachou -- Turning into stone: rock art and the construction of identities in ancient Thrace / Stella Pilavaki -- Part IV. Embodied knowledge through technology and space -- Lithics and identity at the middle Palaeolithic site of Lakonis Cave I, southern Peloponnese, Greece / Paraskevi Elefanti and Eleni Panagopoulou -- Picrolite and other stone beads and pendants: new forms in an old material during the transition from the Chalcolithic to the Cypriot Bronze Age / Giorgos Georgiou -- The embodiment of land ownership in the Aegean early Bronze Age / Ourania Kouka -- From potter's mark to the potter who marks / Kostis Christakis -- Part V. The lived body and identities -- Grasping identity: theoretically informed human bioarchaeology in or for the eastern Mediterranean? / Kirsi O. Lorentz -- Headshaping and identity at Tell Nader / Konstantinos Kopanias and Sherry C. Fox -- Constructing identities by ageing the body in the prehistoric Aegean: the view through the human remains / Sevi Triantaphyllou -- Part VI. Interaction with the dead body -- Secondary burials and the construction of group identities in Crete between the second half of the 4th and 2nd millennia BC / Luca Girella and Simona Todaro -- Bodies in a pickle: burial jars, individualism and group identities in middle Minoan Crete / Borja Legarra Herrero -- Fire, fragmentation and the body in the late Bronze Age Aegean / Yannis Galanakis -- Spatial and temporal variability in identity and representation within the bronze age cemeteries of knossos, crete / Eleni Hatzaki -- Collective selves and funerary rituals: early Mycenaean Dromoi as spaces of negotiation and embodiment of social identities / Nikolas Papadimitriou -- Burning people, breaking things: material entanglements, the Bronze Age/Iron Age transition and the Homeric dividual / James Whitley -- Epilogue: bodies in the eastern Mediterranean / Kostas Kotsakis. 606 $aSocial archaeology$zMediterranean Region 606 $aHuman body$xSocial aspects$zMediterranean Region$xHistory$yTo 1500 606 $aIdentity (Psychology)$zMediterranean Region$xHistory$yTo 1500 607 $aMediterranean Region$xAntiquities 615 0$aSocial archaeology 615 0$aHuman body$xSocial aspects$xHistory 615 0$aIdentity (Psychology)$xHistory 676 $a930.1 702 $aMina$b Maria 702 $aTriantaphyllou$b Sevi 702 $aPapadatos$b Gianne?s$f1972- 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910827924503321 996 $aAn archaeology of prehistoric bodies and embodied identities in the eastern Mediterranean$94085498 997 $aUNINA LEADER 05728nam 2200793 a 450 001 9910819968403321 005 20240516161404.0 010 $a9786613622495 010 $a9781118314302 010 $a1118314301 010 $a9781119208334 010 $a1119208335 010 $a9781280592669 010 $a1280592664 010 $a9781118314180 010 $a1118314182 035 $a(CKB)2670000000180700 035 $a(EBL)912162 035 $a(OCoLC)793166892 035 $a(SSID)ssj0000661970 035 $a(PQKBManifestationID)12301851 035 $a(PQKBTitleCode)TC0000661970 035 $a(PQKBWorkID)10713011 035 $a(PQKB)11297610 035 $a(Au-PeEL)EBL912162 035 $a(CaPaEBR)ebr10559416 035 $a(CaONFJC)MIL362249 035 $a(CaSebORM)9781119950967 035 $a(MiAaPQ)EBC912162 035 $a(PPN)176170626 035 $a(Perlego)1001451 035 $a(EXLCZ)992670000000180700 100 $a20120524d2012 uy 0 101 0 $aeng 135 $aurcn||||||||| 181 $ctxt 182 $cc 183 $acr 200 10$aWiley dual reporting for equity and other comprehensive income $eunder IFRSs and U.S. GAAP /$fby Francesco Bellandi 205 $a1st ed. 210 $aWest Sussex [England] $cJohn Wiley & Sons$d2012 215 $a1 online resource (460 p.) 225 1 $aWiley Regulatory Reporting 300 $aDescription based upon print version of record. 311 08$a9781119950967 311 08$a1119950961 320 $aIncludes bibliographical references and index. 327 $aDual Reporting for Equity and Other Comprehensive Income; Contents; Preface; About the Author; 1 Introduction and Scope of Book; 1.1 Nature of Accounting Literature and Pertinent Pronouncements; 1.2 Perspectives and Major Implications of the Concept of Equity; 1.3 The Concept of Other Comprehensive Income; 1.4 The Financial Statement Presentation Project; 1.4.1 Project History; 1.4.2 Scope and Objectives of the Project; 1.4.3 Working Principles; 1.4.3.1 Cohesiveness; 1.4.3.2 Categorization; 1.4.3.3 Liquidity; 1.4.3.4 Measurement; 1.4.3.5 Disaggregation; 1.4.3.6 Cash Flow Assessment 327 $a1.4.3.7 Selection of Working Principles in the Financial Statement Presentation Project 1.4.4 Interrelationships and Conflicts among Working Principles; 1.4.5 Link to the Topic of This Book; 1.5 Main Interrelationships with Other Projects; 1.6 Significance of Equity; 1.7 Scope of Book; 2 Views on Equity and Implications; 2.1 Terminology and Definitions of Terms; 2.1.1 Equity; 2.1.2 Equity Owners; 2.1.2.1 Shareholders; 2.1.2.2 Owners; 2.1.2.3 Equity Holders; 2.1.2.4 Beneficiaries; 2.1.2.5 Equity Investors; 2.1.2.6 Equity Participants; 2.1.2.7 Interchangeability, Inconsistency, and Dissimilarity 327 $a2.1.3 Equity Instruments 2.1.4 Equity Interest; 2.1.4.1 Residual Interest; (1) Definition of Residual Interest; (2) Implications of the Residual Interest Model; (3) The Balance Sheet Approach; 2.1.4.2 Ownership Interest; (1) Ownership Versus Residual Interest; (2) The Invested and Earned Equity Model; 2.1.4.3 Economic Interest; 2.1.4.4 Voting Interest; 2.1.4.5 Controlling Financial Interest; 2.1.4.6 Variable Interest; 2.2 Basic Characteristics of Equity; 2.2.1 Ownership Rights; 2.2.2 Dependency on an Entity's Dynamics; 2.2.3 Risks and Rewards of Ownership; 2.2.4 Subordination 327 $a2.2.5 Discretion on Distributions to Owners 2.3 Major Implications for Companies; 2.3.1 Financial Impact; 2.3.1.1 Financial Statement Performance; 2.3.1.2 Taxation; 2.3.1.3 Financial Analysis; 2.3.2 Strategic Impact; 2.3.2.1 International Expansion; 2.3.2.2 Board Decisions; 2.3.2.3 Top Management Role; 2.3.3 Business Processes Impact; 2.3.4 Implementation Considerations; 2.3.4.1 Migration Project Management; 2.3.4.2 Accounting Procedures; 2.3.4.3 Management Reporting Systems; 2.3.4.4 Information Systems; 2.3.4.5 Internal Control; 2.3.4.6 Auditing; 2.3.4.7 Human Resources 327 $a2.3.4.8 Communication and Investor Relationship 3 Reserves; 3.1 Terminology and Definitions of Terms; 3.1.1 U.S. GAAP Terminology and Practice; 3.1.2 IFRS Terminology; 3.2 Reconciliation; 3.2.1 Reserves Versus Provisions; 3.2.2 Reserves Versus Other Components of Equity; 3.2.3 Reserves Versus Additional Paid-In Capital; 3.2.4 Reserves Versus Other Comprehensive Income; 3.2.5 Reserves Versus Retained Earnings; 3.3 Types of Reserves; 3.4 Tracking of Equity; 3.5 Function of Reserves; 3.5.1 Sources of Equity; 3.5.2 Defense of Legal Capital; 3.5.2.1 The Concept of Defense of Legal Capital 327 $a3.5.2.2 Implications of Defense of Legal Capital 330 $aUnder IFRS, U.S. GAAP, and the SEC rules and regulations, business enterprises must recognise measure and disclose information regarding equity items on the face of the statement of financial position, other specific statements, or in the notes to the financial statements. However, under both IFRS and U.S. GAAP there is no all-inclusive general standard on stockholders' equity. This book clarifies the process of reporting stockholders' equity in a manner which can be reconciled under all the relevant standards. 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