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 LEADER 03639nam 22006735 450 001 9911031679803321 005 20251001130729.0 010 $a3-032-03476-0 024 7 $a10.1007/978-3-032-03476-2 035 $a(CKB)41521157700041 035 $a(MiAaPQ)EBC32323753 035 $a(Au-PeEL)EBL32323753 035 $a(OCoLC)1543210668 035 $a(DE-He213)978-3-032-03476-2 035 $a(EXLCZ)9941521157700041 100 $a20251001d2025 u| 0 101 0 $aeng 135 $aur||||||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 14$aThe Sociology of Whistleblowing $eDisclosure and Suspicion in Democratic Societies /$fby Thomas Olesen 205 $a1st ed. 2025. 210 1$aCham :$cSpringer Nature Switzerland :$cImprint: Palgrave Macmillan,$d2025. 215 $a1 online resource (218 pages) 225 1 $aCultural Sociology,$x2946-3580 311 08$a3-032-03475-2 327 $a1. The Whistleblower as a Democratic Character -- 2. The Politics of Disclosure -- 3. The Birth of an Action Repertoire -- 4. Suspicious Organizations -- 5. Secular Heroes -- 6. Digital Opacity -- 7. The Future of Whistleblowing?. 330 $aThis book views the whistleblower as a key character in democratic societies. It argues that whistleblowing is likely to become an increasingly important form of action in the coming years. Whistleblowers are unique actors in our democracies because they disclose wrongdoing from the inside, as organization employees. With their privileged access and specialized knowledge, they contribute powerfully to public, democratic, and moral debates in a way that no one else can. The book explores whistleblowers? relation to democracy by connecting them to values such as suspicion, openness, honesty, and critique. While anchored in a cultural sociological tradition, the book draws on several different sociological thinkers such as Niklas Luhmann, Ulrich Beck, Anthony Giddens, Jürgen Habermas, and Pierre Bourdieu. Themes in the book include the democratic history of the whistleblower, normalized wrongdoing in organizations, the place of whistleblowers in popular culture, and Big Tech whistleblowing. This book will be of interest to readers in fields including political sociology, public sociology, the sociology of work, and organization studies. Thomas Olesen is a professor of political sociology at the Department of Political Science, Aarhus University, Denmark, and director of the Center for University Studies in Journalism at Aarhus University. His key research interest is the role of critique, suspicion, and disclosure in democratic societies. 410 0$aCultural Sociology,$x2946-3580 606 $aCulture 606 $aPolitical sociology 606 $aSociology 606 $aIndustrial sociology 606 $aBusiness ethics 606 $aSociology of Culture 606 $aPolitical Sociology 606 $aPublic Sociology 606 $aSociology of Work 606 $aBusiness Ethics 615 0$aCulture. 615 0$aPolitical sociology. 615 0$aSociology. 615 0$aIndustrial sociology. 615 0$aBusiness ethics. 615 14$aSociology of Culture. 615 24$aPolitical Sociology. 615 24$aPublic Sociology. 615 24$aSociology of Work. 615 24$aBusiness Ethics. 676 $a353.46 700 $aOlesen$b Thomas$01850637 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9911031679803321 996 $aThe Sociology of Whistleblowing$94443772 997 $aUNINA