LEADER 00763nam0-22002891i-450- 001 990000002240403321 035 $a000000224 035 $aFED01000000224 035 $a(Aleph)000000224FED01 035 $a000000224 100 $a20011111d--------km-y0itay50------ba 101 0 $aita 105 $ay-------001yy 200 1 $aPhysique des explosifs solides$fJ. Berger , J. Viard$gpreface de Y. Rocard. 210 $aParis$cDunod$d1962 215 $aXI, 329 p.$cill.$d25 cm 610 0 $aEsplosivi$aFisica 676 $a662.2 700 1$aBerger,$bJean 702 1$aViard,$bJ. 801 0$aIT$bUNINA$gRICA$2UNIMARC 901 $aBK 912 $a990000002240403321 952 $a13 B 16 02$b24931$fFINBC 959 $aFINBC 997 $aUNINA DB $aING01 LEADER 05795nam 2200709Ia 450 001 9910141256203321 005 20200520144314.0 010 $a1-119-20727-4 010 $a1-119-96034-7 010 $a1-280-59281-8 010 $a9786613622648 010 $a1-119-96741-4 035 $a(CKB)2670000000177321 035 $a(EBL)818558 035 $a(OCoLC)793510809 035 $a(SSID)ssj0000662611 035 $a(PQKBManifestationID)11378152 035 $a(PQKBTitleCode)TC0000662611 035 $a(PQKBWorkID)10722687 035 $a(PQKB)10987441 035 $a(WaSeSS)IndRDA00116590 035 $a(Au-PeEL)EBL818558 035 $a(CaPaEBR)ebr10560545 035 $a(CaONFJC)MIL362264 035 $a(CaSebORM)9781119960348 035 $a(MiAaPQ)EBC818558 035 $a(EXLCZ)992670000000177321 100 $a20110928d2012 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 14$aThe handbook to IFRS transition and to IFRS U.S. GAAP dual reporting$b[electronic resource] $einterpretation, implementation and application to grey areas /$fby Francesco Bellandi 205 $a1st edition 210 $aChichester $cJohn Wiley$d2012 215 $a1 online resource (847 p.) 225 0 $aWiley regulatory reporting 300 $aDescription based upon print version of record. 311 $a0-470-97712-4 320 $aIncludes bibliographical references and index. 327 $aThe Handbook toIFRS Transitionand to IFRS U.S.GAAP Dual Reporting; Preface; About the Author; 1 Introduction and Scope of Book; 1.1 Nature of Accounting Literature and Pertinent Pronouncements; 1.2 Significance of the IFRS Transition; 1.3 IFRS Transition Scenario; 1.4 Scope of the Book; 1.4.1 The Dual Reporting Perspective; 1.4.2 IFRS Migration, Transition, or First-Time Adoption; 1.4.3 Why this Book Includes Guidance to Foreign Private Issuers; 1.4.4 Other Unique Features of this Book; 1.4.5 Use of this Book in Jurisdictions Other than the U.S; 1.4.6 The Benefits of Reading this Book 327 $a2 IFRS First-Time Adoption Requirements and Interaction with U.S. GAAP and SEC Rules and Regulations2.1 Chapter Preview; 2.2 IFRS 1 Amendments and Effective Dates; 2.2.1 History of IFRS 1; 2.2.2 Restructured IFRS 1; 2.3 Rationale of IFRS 1; 2.3.1 First-Time Adoption of a Comprehensive Basis of Accounting; 2.3.2 Derogation from the Basic Principle of Retrospective Application; 2.3.3 IFRS 1 versus SIC-8; 2.3.4 Main Rationales of IFRS 1; 2.4 Accounting Steps in Migrating to IFRSs; 2.5 First IFRS Financial Statements; 2.5.1 Terminology; 2.5.2 First versus Subsequent IFRS Financial Statements 327 $a2.5.3 What First IFRS Financial Statements are and What They are Not2.5.4 External Use; 2.5.5 Complete Set; 2.5.6 Primary Financial Statements; 2.5.7 Location and Context of the First IFRS Financial Statements; 2.5.8 Financial Statements of Entities Incorporated in the First IFRS Consolidated Financial Statements; 2.5.9 IFRS Financial Statements of Other Entities Included in a Registrant's Report; 2.5.10 Previous GAAP; 2.5.10.1 Timing of Use of Previous GAAP; 2.5.10.2 Previous versus Home-Country GAAP; 2.5.10.3 Use of Different Sets of Local GAAP; 2.5.10.4 The Impact of Presentation Currency 327 $a2.5.10.5 RAP/SAP or OCBOA2.5.11 Reissued Financial Statements; 2.5.12 Differences with Pro Forma Financial Statements; 2.6 Entities Affected by IFRS 1; 2.6.1 Which Companies Must and Which May Not Use IFRS 1; 2.6.2 Consolidated versus Separate versus Entity's Financial Statements; 2.6.3 Interim Financial Statements; 2.7 Compliance with IFRSs; 2.7.1 The Statement of Compliance with IFRSs; 2.7.2 Statement of Compliance with the IFRS for SMEs; 2.7.3 First Time; 2.7.4 Adherence to IFRSs; 2.7.5 Statement Accuracy; 2.7.6 The Meaning of IASB-IFRSs; 2.7.7 Compliance with IFRS as Adopted by the EU 327 $a2.7.8 Whether the Use of an Endorsed Version of IFRSs is a Qualified Compliance2.7.9 Dual Statement of Compliance with IASB-IFRSs and Jurisdictional IFRSs; 2.7.10 Single Statement of Compliance with IASB-IFRSs by Jurisdictional IFRS Adopters; 2.7.11 Reliance upon Home Standard Setter's Compliance with IFRSs; 2.7.12 Location of the Statement of Compliance with IFRSs; 2.7.13 Auditor's Opinion on Compliance with IFRSs; 2.7.14 Return to IFRSs; 2.7.15 Return to IFRS for SMEs; 2.7.16 Date from Which Compliance can be Asserted; 2.8 Transition Date; 2.8.1 Determination of the Transition Date 327 $a2.8.2 Transition Date when an Entity Presents More Than One Year of IFRS Comparative Financial Statements 330 $aAn indispensable guide to making the transition to dual IFRS/GAAP financial reporting U.S. financial reporting will undergo an unprecedented level of change within the next several years. U.S. companies face a convergence between U.S. GAAP and IFRS, affecting several major accounting standards-most notably in the areas of leasing, revenue recognition, and financial instruments. It is imperative that U.S. companies understand these major changes and their business and operational implications. The IFRS U.S. GAAP Dual Reporting Handbook to First-Time Adoption offers a comprehensi 410 0$aWiley Regulatory Reporting 606 $aFinancial statements$xStandards$zUnited States 606 $aAccounting$xStandards$zUnited States 615 0$aFinancial statements$xStandards 615 0$aAccounting$xStandards 676 $a657.3021873 700 $aBellandi$b Francesco$0929777 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910141256203321 996 $aThe handbook to IFRS transition and to IFRS U.S. GAAP dual reporting$92229906 997 $aUNINA LEADER 04033nam0 22004333i 450 001 NAP0418001 005 20251003044250.0 010 $a019438750X$bInternational edition 010 $a0194390020$bGerman edition 100 $a20100628d2003 ||||0itac50 ba 101 | $aeng 102 $agb 181 1$6z01$ai $bxxxe 182 1$6z01$an 200 1 $aNew headway$eintermediate$estudent's book$ethe new edition$fLiz Soars and John Soars 205 $aNew ed 210 $aOxford$cOxford University press$d2003 215 $a159 p.$cill.$d28 cm. 606 $aLingua inglese$xGrammatica$xEsercizi$2FIR$3SBLC105132$9E 606 $aLingua inglese$xManuali di conversazione$2FIR$3CFIC044202$9E 606 $aLingua inglese$xTesti scolastici$2FIR$3CFIC118414$9E 676 $a428.2$9LINGUA INGLESE. 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