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[null,"1.","Record Nr.",null,"UNINA9910131251703321"]
[null,null,"Autore",null,"Krimpmann Andreas <1963->"]
[null,null,"Titolo",null,"Principles of group accounting under IFRS / / by Andreas Krimpmann"]
[null,null,"Pubbl/distr/stampa",null,"Hoboken, New Jersey : , : John Wiley & Sons, Inc., , [2015]"]
[null,null,"ISBN",null,"1-118-75138-8"]
[{"$nulls":4},"1-119-04482-0"]
[{"$nulls":4},"1-118-75140-X"]
[null,null,"Descrizione fisica",null,"1 online resource (852 p.)"]
[null,null,"Collana",null,"Wiley Regulatory Reporting"]
[null,null,"Disciplina",null,"657"]
[null,null,"Soggetti",null,"Accounting - Standards"]
[{"$nulls":4},"Financial statements, Consolidated"]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Note generali","Description based upon print version of record."]
[null,null,null,"Nota di bibliografia","Includes bibliographical references and index."]
[null,null,"Nota di contenuto",null,"Cover; Title Page; Copyright; Contents; A The case study; 1. About the group; 2. Allocation of examples; B Legal requirements for consolidated financial statements; 1. IFRS standards; 1.1. Transition to the new consolidation suite (IFRS 10 to IFRS 12, IAS 27 and IAS 28) from IAS 27 rev. 2008; 1.2. Dependencies between IFRS 3 and IFRS 10; 1.3. Accounting transition of joint ventures; 2. Exemptions; 3. Local accounting standards; 4. Taxation; 5. Definitions; C Definition of Groups; 1. The control concept; 2. Joint control; 3. Loss of control; 4. Group compositions; 5. Special cases"]
[{"$nulls":4},"5.1. Structured entities5.2. Limited partnerships; 5.3. Deemed separate entities; D Preparation of Consolidated Financial Statements and Annual Reports; 1. Lifecycle of subsidiaries; 2. Structures; 2.1. Accounting in group structures; 2.2. Shared services; 2.3. Accounting structures; 2.4. Reporting structures; 3. The preparation process; 3.1. Communication; 3.2. Subsidiaries; 3.3. Reporting; 3.4. The parent; 3.5. The group; 4. Organization; E Initial consolidation; 1. Basics; 1.1. Valuation levels; 1.2. The opening balance sheet; 2. Mergers and acquisitions; 2.1. The acquirer's view"]
[{"$nulls":4},"2.2. The group's view3. Purchase price allocation; 3.1. The acquirer; 3.2. The acquisition date; 3.3. Consideration transferred (purchase price); 3.4. Acquired assets - recognition and measurement; 3.4.1. General requirements on recognition and measurement; 3.4.2. Existing assets and liabilities; 3.4.3. Non-accounted assets and liabilities; 3.5. Goodwill and non-controlling interests; 3.6. Business vs. assets and "]
[{"$nulls":4},"liabilities; 4. Other aspects of purchase price Allocations; 4.1 Cash flow statements; 4.2 Disclosures; 5. Consolidation techniques; 5.1. The parent's view; 5.2. The group's view"]
[{"$nulls":4},"5.2.1. Step one - preparation for consolidation5.2.2. Step two - consolidation; 5.2.3. Bargain purchases; 6.1. Reverse acquisitions; 6.2. Acquisitions achieved in stages; 6.3. Obtaining control in special situations; 6.3.1. Obtaining control without an acquisition or consideration; 6.3.2. Exchange of equity interests; 6.3.3. Mutual entities; 6.4. Multi-component contracts; 6.4.1. Regular employment contracts; 6.4.2. Share-based payments as non-controlling interests; 6.4.3. Share-based payment exchanges; 6.5. Pre-existing relationships; 6.5.1. Reacquired rights"]
[{"$nulls":4},"6.6. Shares of the parent company6.7. Non-material subsidiaries; F Subsequent consolidation; 1. Basics; 1.1. Preparation mechanics; 1.2. Tasks & timing; 2. Subsidiary preparation; 3. Equity consolidation; 3.1. Consolidation requirements; 3.2. Consolidation techniques; 3.3. Special cases; 4. Debt consolidation; 4.1. Intercompany relationships; 4.2. Consolidation techniques; 4.3. Differences; 4.4. Preventative activities; 4.4.1. Organizational aspects; 4.4.2. Simple settlement; 4.4.3. Netting; 5. Consolidation of income and expenses; 5.1. Intercompany relationships"]
[{"$nulls":4},"5.2. Consolidation techniques"]
[null,null,null,"Sommario/riassunto","List of figures xiv  List of tables xvii  Preface xix  Introduction to the book xx  A The case study 1  1. About the group 1  2. Allocation of examples 1  B Legal requirements for consolidated financial statements 4  1. IFRS standards 5  2. Exemptions 18  3. Local accounting standards 19  4. Taxation 20  5. Definitions 21  C Definition of groups 22  1. The control concept 23  2. Joint control 28  3. Loss of control 31  4. Group compositions 33  5. Special cases 34  D Preparation of consolidated financial statements and annual reports 37  1. Lifecycle of subsidiaries 38  2. Structures 39  3. T"]
[null,"2.","Record Nr.",null,"UNINA9910973904003321"]
[null,null,"Autore",null,"Morton John <1980->"]
[null,null,"Titolo",null,"The PIC microcontroller : your personal introductory course / / John Morton"]
[null,null,"Pubbl/distr/stampa",null,"Amsterdam ; ; Boston, : Elsevier/Newnes, c2005"]
[null,null,"ISBN",null,"9786611016531"]
[{"$nulls":4},"9781281016539"]
[{"$nulls":4},"1281016535"]
[{"$nulls":4},"9780080473758"]
[{"$nulls":4},"008047375X"]
[null,null,"Edizione",null,"[3rd ed.]"]
[null,null,"Descrizione fisica",null,"1 online resource (239 p.)"]
[null,null,"Disciplina",null,"629.8/9"]
[null,null,"Soggetti",null,"Programmable controllers"]
[{"$nulls":4},"Integrated circuits - Design and construction"]
[{"$nulls":4},"Microelectronics"]
[{"$nulls":4},"Microcomputers - Circuits"]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Note generali","Revised ed. of: PIC."]
[null,null,"Nota di contenuto",null,"Front Cover; Dedication; The PIC Microcontroller: Your Personal Introductory Course; Copyright Page; Table of Contents; Acknowledgements; Preface to the third edition; Chapter 1. Introduction; Some tips before starting; Initial steps; The file registers; A program template; Chapter 2. Exploring the PIC5x series; Your first program; Testing the program; Hardware; Using the testing instructions; Timing; Seven-segment displays; The program counter; Subroutines and the stack; Logic gates; The watchdog timer; Final instructions; The STATUS file register; The carry and digit carry flags; Pages"]
[{"$nulls":4},"What caused the reset? Indirect addressing; Some useful (but not vital) tricks; Final PIC5x program - 'Bike buddy'; Chapter 3. The PIC12F50x series (8-pin PIC microcontrollers); Differences from the PIC16F54; Example project: 'PIC dice'; Chapter 4. Intermediate operations using the PIC12F675; The inner differences; Interrupts; EEPROM; Analogue to digital conversion; Comparator module; Final project: Intelligent garden lights; Chapter 5. Advanced operations and the future; Extra timers: TMR1 & ...; Capture/Compare/PWM; USART: Serial communication; Programming tips"]
[{"$nulls":4},"Chapter 6. A PIC development environment Chapter 7. Sample programs; Program A LedOn - Turns an LED on; Program B PushButton (1.0) - If a push button is pressed,turns on an LED; Program C PushButton (2.0) - Shorter version of PushButton 1.0; Program D Timing - LED states toggled every second, and buzzer on every five seconds; Program E Traffic - Pedestrian traffic lights junction is simulated; Program F Counter (1.0) - Counts signals from a push button,resets after 16; Program G Counter (2.0) - Stop reading button twice (otherwise, as Counter 1.0)"]
[{"$nulls":4},"Program H Counter (3.0) - Solves button bounce (otherwise, as Counter 2.0)Program I StopClock - A stop clock displaying tenths of seconds to minutes; Program J LogicGates - Acts as the eight different gates; Program K Alarm - An alarm system which can be set or disabled; Program L BikeBuddy - A speedometer and mileometer for bikes; Program M PIC Dice - A pair of dice are simulated; Program N Quiz - Indicates which of three push buttons has been pressed first; Program O Phonecard - To act like a phonecard which decrements a file register"]
[{"$nulls":4},"Program P TempSense - Displays whether temperature is too hot, too cold or OKProgram Q; Appendix A: Specifications of some Flash PIC microcontrollers; Appendix B: Pin layouts of some Flash PIC microcontrollers; Appendix C: Instructions glossary; Appendix D: Number system conversion; Appendix E: Bit assignments of various file registers; Appendix F: If all else fails, read this; Appendix G: Contacts and further reading; Appendix H: PICKitTM 1 & BFMP Info; Appendix I: Answers to the exercises; Appendix J: Some BASIC commands in assembly; Index"]
[null,null,null,"Sommario/riassunto","John Morton offers a uniquely concise and practical guide to getting up and running with the PIC Microcontroller. The PIC is one of the most popular of the microcontrollers that are transforming electronic project work and product design, and this book is the ideal introduction for students, teachers, technicians and electronics enthusiasts. Assuming no prior knowledge of microcontrollers and introducing the PIC Microcontroller's capabilities through simple projects, this book is ideal for electronics hobbyists, students, school pupils and technicians. The step-by-step explanation"]