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2004: the year in balance [[electronic resource]]
2004: the year in balance [[electronic resource]]
Pubbl/distr/stampa [Bradford, England], : Emerald Group Pub., 2004
Descrizione fisica 1 online resource (32 p.)
Disciplina 338.9
338.94
Collana Balance sheet
Soggetto topico Corporate governance
Accounting - Law and legislation
Soggetto genere / forma Electronic books.
ISBN 1-280-51492-2
9786610514922
1-84544-348-9
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Table of contents; Editor's page; Looking ahead at 2004: a global standard-setter's perspective; Hopes and fears for financial reporting and corporate governance; 2004: the year of the truth; Corporate regulation: dead hand or safeguard in the year 2004; Disclosure, litigation and regulation: the challenges of the year ahead; How prospective financial information will transform 2004; Caught in the middle: the treasury view of 2004; A seven-point prediction for 2004
Record Nr. UNINA-9910449680903321
[Bradford, England], : Emerald Group Pub., 2004
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
2004: the year in balance [[electronic resource]]
2004: the year in balance [[electronic resource]]
Pubbl/distr/stampa [Bradford, England], : Emerald Group Pub., 2004
Descrizione fisica 1 online resource (32 p.)
Disciplina 338.9
338.94
Collana Balance sheet
Soggetto topico Corporate governance
Accounting - Law and legislation
ISBN 1-280-51492-2
9786610514922
1-84544-348-9
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Table of contents; Editor's page; Looking ahead at 2004: a global standard-setter's perspective; Hopes and fears for financial reporting and corporate governance; 2004: the year of the truth; Corporate regulation: dead hand or safeguard in the year 2004; Disclosure, litigation and regulation: the challenges of the year ahead; How prospective financial information will transform 2004; Caught in the middle: the treasury view of 2004; A seven-point prediction for 2004
Record Nr. UNINA-9910777350903321
[Bradford, England], : Emerald Group Pub., 2004
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
2004: the year in balance
2004: the year in balance
Edizione [1st ed.]
Pubbl/distr/stampa [Bradford, England], : Emerald Group Pub., 2004
Descrizione fisica 1 online resource (32 p.)
Disciplina 338.9
338.94
Collana Balance sheet
Soggetto topico Corporate governance
Accounting - Law and legislation
ISBN 1-280-51492-2
9786610514922
1-84544-348-9
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Table of contents; Editor's page; Looking ahead at 2004: a global standard-setter's perspective; Hopes and fears for financial reporting and corporate governance; 2004: the year of the truth; Corporate regulation: dead hand or safeguard in the year 2004; Disclosure, litigation and regulation: the challenges of the year ahead; How prospective financial information will transform 2004; Caught in the middle: the treasury view of 2004; A seven-point prediction for 2004
Record Nr. UNINA-9910828400203321
[Bradford, England], : Emerald Group Pub., 2004
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Aktuelle Gesetze zur rechnungslegung und Wirtschaftsprüfung : Die wichtigsten gesetze, Richtlinien, verordnungen und satzungen / / zusammengestellt von Univ.-Prof. Dr. Gerrit Brösel WP StB, Dr. Christoph Freichel WP StB, Dirk Hildebrandt
Aktuelle Gesetze zur rechnungslegung und Wirtschaftsprüfung : Die wichtigsten gesetze, Richtlinien, verordnungen und satzungen / / zusammengestellt von Univ.-Prof. Dr. Gerrit Brösel WP StB, Dr. Christoph Freichel WP StB, Dirk Hildebrandt
Edizione [1st ed.]
Pubbl/distr/stampa München, [Germany] : , : Verlag Franz Vahlen, , 2016
Descrizione fisica 1 online resource (3,447 pages) : illustrations, tables
Disciplina 657.45
Collana Vahlens Textausgaben
Soggetto topico Auditing
Accounting - Law and legislation
ISBN 3-8006-5290-0
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione ger
Record Nr. UNINA-9910155408003321
München, [Germany] : , : Verlag Franz Vahlen, , 2016
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
The attorney-CPA : a publication of the American Association of Attorney-Certified Public Accountants, Inc
The attorney-CPA : a publication of the American Association of Attorney-Certified Public Accountants, Inc
Pubbl/distr/stampa [Tulsa, Okla.], : The Association
Descrizione fisica volumes : illustrations ; ; 28 cm
Disciplina 349.73
347.3
Soggetto topico Lawyers - United States
Accountants - United States
Accounting - Law and legislation - United States
Accountants
Accounting - Law and legislation
Lawyers
Soggetto genere / forma Periodicals.
Formato Materiale a stampa
Livello bibliografico Periodico
Lingua di pubblicazione eng
Record Nr. UNINA-9910273527003321
[Tulsa, Okla.], : The Association
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
The attorney-CPA : a publication of the American Association of Attorney-Certified Public Accountants, Inc
The attorney-CPA : a publication of the American Association of Attorney-Certified Public Accountants, Inc
Pubbl/distr/stampa [Tulsa, Okla.], : The Association
Descrizione fisica 1 online resource
Disciplina 349.73
347.3
Soggetto topico Lawyers - United States
Accountants - United States
Accounting - Law and legislation - United States
Accountants
Accounting - Law and legislation
Lawyers
Soggetto genere / forma Periodicals.
Formato Materiale a stampa
Livello bibliografico Periodico
Lingua di pubblicazione eng
Record Nr. UNISA-996204293503316
[Tulsa, Okla.], : The Association
Materiale a stampa
Lo trovi qui: Univ. di Salerno
Opac: Controlla la disponibilità qui
Contemporary issues in accounting regulation
Contemporary issues in accounting regulation
Pubbl/distr/stampa [Place of publication not identified], : Kluwer Academic Publishers, 2001
Disciplina 657
Soggetto topico Accounting - Law and legislation
Accounting
Commerce
Business & Economics
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Record Nr. UNISA-996213150703316
[Place of publication not identified], : Kluwer Academic Publishers, 2001
Materiale a stampa
Lo trovi qui: Univ. di Salerno
Opac: Controlla la disponibilità qui
Contemporary issues in accounting regulation
Contemporary issues in accounting regulation
Pubbl/distr/stampa [Place of publication not identified], : Kluwer Academic Publishers, 2001
Disciplina 657
Soggetto topico Accounting - Law and legislation
Accounting
Commerce
Business & Economics
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Record Nr. UNINA-9910679898103321
[Place of publication not identified], : Kluwer Academic Publishers, 2001
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
IFRS and US GAAP [[electronic resource] ] : a comprehensive comparison / / Steven E. Shamrock
IFRS and US GAAP [[electronic resource] ] : a comprehensive comparison / / Steven E. Shamrock
Autore Shamrock Steven E
Edizione [1st edition]
Pubbl/distr/stampa Hoboken, N.J., : Wiley, 2012
Descrizione fisica 1 online resource (225 p.)
Disciplina 657.3
657.30218
657/.30218
Collana Wiley Regulatory Reporting
Soggetto topico Accounting - Standards - United States
Accounting - Law and legislation - United States
Corporations - United States - Accounting
Accounting - Standards
Accounting - Law and legislation
Corporations - Accounting
Soggetto genere / forma Electronic books.
ISBN 1-280-58822-5
9786613618054
1-118-22573-2
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto IFRS 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
Chapter 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
Exchanges 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
Deferred 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
Investment 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
In-Substance Common Stock
Record Nr. UNINA-9910462524703321
Shamrock Steven E  
Hoboken, N.J., : Wiley, 2012
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
IFRS and US GAAP [[electronic resource] ] : a comprehensive comparison / / Steven E. Shamrock
IFRS and US GAAP [[electronic resource] ] : a comprehensive comparison / / Steven E. Shamrock
Autore Shamrock Steven E
Edizione [1st edition]
Pubbl/distr/stampa Hoboken, N.J., : Wiley, 2012
Descrizione fisica 1 online resource (225 p.)
Disciplina 657.3
657.30218
657/.30218
Collana Wiley Regulatory Reporting
Soggetto topico Accounting - Standards - United States
Accounting - Law and legislation - United States
Corporations - United States - Accounting
Accounting - Standards
Accounting - Law and legislation
Corporations - Accounting
ISBN 1-118-23906-7
1-280-58822-5
9786613618054
1-118-22573-2
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto IFRS 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
Chapter 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
Exchanges 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
Deferred 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
Investment 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
In-Substance Common Stock
Record Nr. UNINA-9910790176203321
Shamrock Steven E  
Hoboken, N.J., : Wiley, 2012
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui