Download or read book Rating Valuation written by Patrick H. Bond and published by Taylor & Francis. This book was released on 2023-12-22 with total page 508 pages. Available in PDF, EPUB and Kindle. Book excerpt: Rating Valuation: Principles and Practice has long been the standard go-to guide for both students studying rating valuation and practitioners needing a comprehensive reference book covering rating law, valuation and, importantly, practice. This fifth edition brings the reader up to date with the changes for the 2023 Rating Revaluation and developments in case law, as well as highlighting the differences between the law in England and Wales. A comprehensive chapter covers rates in Northern Ireland. Starting with the basics, the book goes on to provide more in-depth detail for advanced readers, using clear, accessible and engaging analysis and example valuations throughout to break down what many see as a complex subject. Whether you are studying to pass your APC, or just want an overview of the changes following the latest revaluation, Rating Valuation: Principles and Practice will give you all you need to understand rating valuation.

Download or read book House of Commons Business Innovation and Skills Committee The Retail Sector Volume I HC 168 I written by Great Britain: Parliament: House of Commons: Business, Innovation and Skills Committee and published by The Stationery Office. This book was released on 2014-03-04 with total page 76 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Committee calls for a wholesale review that goes beyond the administration of business rates to examine whether retail taxes should be based on sales rather than the rateable value of a property; whether retail needs its own system of business taxation; and how frequently revaluations should take place. In the interim, the Committee calls for a six months business rates amnesty for businesses occupying empty properties. This would go further than the 50% reduction announced in the Autumn Statement and would encourage new businesses to the High Street. The Committee also recommends that in the interim the Government review whether business rates are more appropriately linked to CPI or RPI and calls for annual increases to be linked to a 12 month average of either RPI or CPI, with a cap at 2%. This would replace the current link to a monthly snapshot of RPI. The Government should provide information on how and how much of the money allocated to the Portas Pilots is being spent. This follows concerns that much of the money allocated to the pilots has not been spent. The Government is also urged to outline the results of its latest STEM skills analysis and outline the action it will take to tackle any skills shortages. The retail sector also needs to encourage more staff to be trained at Apprenticeship Level 3 and above, and consider developing language skills to enhance the international consumers' experience

Download or read book International GAAP 2015 written by Ernst & Young LLP and published by John Wiley & Sons. This book was released on 2015-02-11 with total page 4268 pages. Available in PDF, EPUB and Kindle. Book excerpt: IFRSs, the standards set by the International Accounting Standards Board (IASB), are complex and sometimes obscure. Understanding their implications and applying them appropriately requires something special; and that is why International GAAP® 2015 is the essential tool for anyone applying, auditing, interpreting, regulating, studying and teaching international financial reporting. It provides expert interpretation and practical guidance for busy professionals, and includes, in every chapter, detailed analysis of how complex financial reporting problems can be resolved appropriately and effectively. The International Financial Reporting Group of Ernst & Young includes financial reporting specialists from throughout the world. Complex technical accounting issues are explained clearly in a practical working context that enables immediate understanding of the point at issue. International GAAP® 2015 is the only globally focused work on IFRSs. It is not constrained by any individual country’s legislation or financial reporting regulations, and it ensures an international consistency of approach unavailable elsewhere. It shows how difficult practical issues should be approached in the complex, global world of international financial reporting, where IFRSs have become the accepted financial reporting system in more than 100 countries. This integrated approach provides a unique level of authoritative material for anyone involved in preparing, interpreting or auditing company accounts, for regulators, academic researchers and for all students of accountancy. All aspects of the detailed requirements of IFRS are dealt with on a topic-by-topic basis. Each chapter of International GAAP® 2015 deals with a key area of IFRS and has a common structure for ease of use: • An introduction to the background issues • An explanation of relevant principles • A clear exposition of the requirements of IFRS • A discussion of the implications in practice and possible alternative solutions available • Worked examples • Extracts from real company accounts • A full listing of the required disclosures

Download or read book International Convergence of Capital Measurement and Capital Standards written by and published by Lulu.com. This book was released on 2004 with total page 294 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Parliamentary Debates Hansard written by Great Britain. Parliament. House of Commons and published by . This book was released on 2014 with total page 836 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Taxation and Social Policy written by Andy Lymer and published by Policy Press. This book was released on 2023-05 with total page 302 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is about tax and social policy and how they interact with each other. The impact of taxation as an instrument of social policy is central in influencing redistribution and behaviour. This broad-based edited collection fills a significant gap in both literatures, bringing together disparate debates in this emerging area of analysis. It guides readers through the key interactions of tax and social policies and the central debates and challenges posed by their effect on each other. It examines how analyses might be combined and policy options developed for more effective delivery and impact in both areas.

Download or read book Why International Cooperation is Failing written by Thomas Kalinowski and published by Oxford University Press. This book was released on 2019-09-18 with total page 304 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since the global financial crisis of 2008/09, international cooperation has failed to curb volatile financial markets. Changes in the global rules of finance discussed in the G20 during the last decade remain limited, and it is uncertain whether they are suitable to help mitigate and manage future crises to come. This book offers an alternative to the popular notion that this failure is the result of the 'nature' of the international system, the clash of national egoisms, or lack of leadership. It instead investigates problems of international cooperation by looking at their deeper structural origins in the competition of different models of capitalism. US finance-led, EU integration-led, and East Asian state-led capitalism complement each other globally but have conflicting preferences on how to regulate international finance. This interdependence of capitalist models is relatively stable but also prone to crises caused by volatile financial flows, global economic imbalances, and 'currency wars'. By bringing together approaches from International Political Economy and Comparative Capitalism, this book shows that regulating international finance is not a technocratic exercise of fine-tuning the machinery of international institutions, but rather a political process. International cooperation can only be successful if it goes hand in hand with deep domestic changes in each of these capitalist models.

Download or read book Recommendations for Central Counterparties written by Group of Ten. Committee on Payment and Settlement Systems and published by . This book was released on 2004 with total page 80 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Applying IFRS Standards written by Ruth Picker and published by John Wiley & Sons. This book was released on 2019-06-24 with total page 754 pages. Available in PDF, EPUB and Kindle. Book excerpt: Understanding the main concepts of IFRS Standards The fourth edition of Applying IFRS Standards explains the core principles of International Financial Reporting (IFRS) Standards. It also addresses the skills needed to apply the standards in business environments. The book begins with an overview of the International Accounting Standards Board (IASB) and how it establishes accounting standards. The general book topics are then covered in detail and include: income taxes, financial instruments, fair value measurement, property, inventories, employee benefits and more. Discussion questions, exercises and references are provided throughout the book.

Download or read book The Financial Implications of China s Belt and Road Initiative written by Piotr Łasak and published by Springer Nature. This book was released on 2019-11-14 with total page 199 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book systematically discusses the contribution of the Belt and Road Initiative (BRI) to China’s transition from an emerging to an advanced economic and financial system after more than five years. From a historical perspective, it explains to what extent the BRI plan is effective enough to help China bounce back from its economic slowdown and the financial implications in a policy trilemma context. Further, it investigates both the rationale of the BRI and its pitfalls, focusing on the various options for financing the project based on the Mundell & Fleming model. The book also analyses the impact of the BRI as well as possible policy options to deal with China’s policy trilemma in a structurally more balanced “new normal” economic growth model. Lastly, it reviews the financial stability issues concerning liberalization policies in China.

Download or read book Extractive Industry and the Sustainability of Canada s Arctic Communities written by Chris Southcott and published by McGill-Queen's Press - MQUP. This book was released on 2022-09-15 with total page 383 pages. Available in PDF, EPUB and Kindle. Book excerpt: Modern treaties, increased self-government, new environmental assessment rules, co-management bodies, and increased recognition and respect of Indigenous rights make it possible for northern communities to exert some control over extractive industries. Whether these industries can increase the well-being and sustainability of Canada’s Arctic communities, however, is still open to question. Extractive Industry and the Sustainability of Canada’s Arctic Communities delves into the final research findings of the Resources and Sustainable Development in the Arctic project which attempted to determine what was required for extractive industry to benefit northern communities. Drawing on case studies, this book explores how northern communities can capture and distribute a fairer share of financial benefits, how they can use extractive activities for business development, the problems and possibilities of employment and training opportunities, and the impacts on gender relations. It also considers fly-in fly-out work patterns, subsistence activities, housing, post-mine clean-up activities, waste management, and ways of monitoring positive and negative impacts. While extractive industries could potentially help improve the sustainability of Canada’s Arctic, many issues stand in the way, most notably power imbalances that limit the ability of Indigenous Peoples to equitably participate in their governance. Extractive Industry and the Sustainability of Canada’s Arctic Communities emphasizes the general need to determine how new institutions and processes, which are largely imported from the south, can be adapted to allow for a more authentic participation from the Indigenous Peoples of Canada’s Arctic.

Download or read book The Alternative Investment Fund Managers Directive written by Dirk A. Zetzsche and published by Kluwer Law International B.V.. This book was released on 2015-09-14 with total page 907 pages. Available in PDF, EPUB and Kindle. Book excerpt: Apart from MiFID, the Alternative Investment Fund Managers Directive (AIFMD) may be the most important European asset management regulation of the early twenty-first century. In this in-depth analytical and critical discussion of the content and system of the directive, thirty-eight contributing authors – academics, lawyers, consultants, fund supervisors, and fund industry experts – examine the AIFMD from every angle. They cover structure, regulatory history, scope, appointment and authorization of the manager, the requirements for depositaries and prime brokers, rules on delegation, reporting requirements, transitional provisions, and the objectives stipulated in the recitals and other official documents. The challenging implications and contexts they examine include the following: – connection with systemic risk and the financial crisis; - nexus with insurance for negligent conduct; - connection with corporate governance doctrine; - risk management; - transparency; - the cross-border dimension; - liability for lost assets; - impact on alternative investment strategies, and - the nexus with the European Regulation on Long-Term Investment Funds (ELTIFR). Nine country reports, representing most of Europe’s financial centres and fund markets add a national perspective to the discussion of the European regulation. These chapters deal with the potential interactions among the AIFMD and the relevant laws and regulations of Austria, France, Germany, Italy, Luxembourg, Liechtenstein, The Netherlands, Malta and the United Kingdom. The second edition of the book continues to deliver not only the much-needed discussion of the inconsistencies and difficulties when applying the directive, but also provides guidance and potential solutions to the problems it raises. The second edition considers all new developments in the field of alternative investment funds, their managers, depositaries, and prime brokers, including, but not limited to, statements by the European Securities and Markets Authority (ESMA) and national competent authorities on the interpretation of the AIFMD, as well as new European regulation, in particular the PRIIPS Regulation, the ELTIF Regulation, the Regulation on European Venture Capital Funds (EuVeCaR), the Regulation on European Social Entrepreneurship Funds (EUSEFR), MiFID II, and UCITS V. The book will be warmly welcomed by investors and their counsel, fund managers, depositaries, asset managers, administrators, as well as regulators and academics in the field.

Download or read book Essentials of Economics in Context written by Neva Goodwin and published by Routledge. This book was released on 2020-07-19 with total page 635 pages. Available in PDF, EPUB and Kindle. Book excerpt: Essentials of Economics in Context is specifically designed to meet the requirements of a one-semester introductory economics course that provides coverage of both microeconomic and macroeconomic foundations. It addresses current economic challenges, paying specific attention to issues of inequality, globalization, unpaid work, technology, financialization, and the environment, making the text a genuinely twenty-first century introduction to economics. Aspects of history, institutions, gender, ethics, and ecology are integrated throughout the text, and economic analysis is presented within broader themes of human well-being, and social and environmental sustainability. Theoretical expositions in the text are kept close to reality by integrating numerous real-world examples and by presenting the material in the recognized accessible and engaging style of this experienced author team. Key features of Essentials of Economics in Context include: • an inclusive approach to economics, where the economy is analyzed within its social and environmental context • an innovative chapter examining data on various economic indicators • focus on goals of human well-being, stability, and sustainability, and inclusion of core and public purpose spheres, instead of solely focusing on market activities a wealth of online materials such as slides, test banks, and answers to exercises in the book This text is the ideal resource for one-semester introductory economics courses globally. The book's companion website is available at: http://www.bu.edu/eci/education-materials/textbooks/essentials-of-economics-in-context/

Download or read book International GAAP 2017 written by Ernst & Young LLP and published by John Wiley & Sons. This book was released on 2017-02-16 with total page 4677 pages. Available in PDF, EPUB and Kindle. Book excerpt: IFRSs, the standards set by the International Accounting Standards Board (IASB), are complex and sometimes obscure. Understanding their implications and applying them appropriately requires something special; and that is why International GAAP 2017 is the essential tool for anyone applying, auditing, interpreting, regulating, studying and teaching international financial reporting. It provides expert interpretation and practical guidance for busy professionals, and includes, in every chapter, detailed analysis of how complex financial reporting problems can be resolved appropriately and effectively. The International Financial Reporting Group of Ernst & Young includes financial reporting specialists from throughout the world. Complex technical accounting issues are explained clearly in a practical working context that enables immediate understanding of the point at issue. International GAAP 2017 is the only globally focused work on IFRSs. It is not constrained by any individual country’s legislation or financial reporting regulations, and it ensures an international consistency of approach unavailable elsewhere. It shows how difficult practical issues should be approached in the complex, global world of international financial reporting, where IFRSs have become the accepted financial reporting system in more than 100 countries. This integrated approach provides a unique level of authoritative material for anyone involved in preparing, interpreting or auditing company accounts, for regulators, academic researchers and for all students of accountancy. All aspects of the detailed requirements of IFRS are dealt with on a topic-by-topic basis. Each chapter of International GAAP 2017 deals with a key area of IFRS and has a common structure for ease of use: an introduction to the background issues; an explanation of relevant principles; a clear exposition of the requirements of IFRS; a discussion of the implications in practice and possible alternative solutions available; worked examples; extracts from real company accounts; a full listing of the required disclosures. "... an important part to play in the process of promoting consistent, comparable and high quality financial reporting under IFRS ... a book that not only provides an analysis of the requirements of the standards and the principles that they expound, but also presents a unique explanation of how the standards should be interpreted and applied in practice." —the Chairman of Trustees of the IASC Foundation "A standard reference work." —Financial Times "The definitive guide to financial reporting." —The Times

Download or read book This Time Is Different written by Carmen M. Reinhart and published by Princeton University Press. This book was released on 2011-08-07 with total page 513 pages. Available in PDF, EPUB and Kindle. Book excerpt: An empirical investigation of financial crises during the last 800 years.

Download or read book Business Analysis and Valuation written by Sue Joy Wright and published by . This book was released on 2014 with total page 720 pages. Available in PDF, EPUB and Kindle. Book excerpt: Business Analysis and Valuation has been developed specifically for students undertaking accounting Valuation subjects. With a significant number of case studies exploring various issues in this field, including a running chapter example, it offers a practical and in-depth approach. This second edition of the Palepu text has been revitalised with all new Australian content in parts 1-3, making this edition predominantly local, while still retaining a selection of the much admired and rigorous Harvard case studies in part 4. Retaining the same author team, this new edition presents the field of valuation accounting in the Australian context in a clear, logical and thorough manner.

Download or read book Approaches to Greater Flexibility of Exchange Rates written by C. Fred Bergsten and published by Princeton University Press. This book was released on 2015-03-08 with total page 451 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume contains the papers presented and comments made at two conferences on the controversial subject of greater flexibility of exchange rates. The first of the conferences was held at Oyster Bay, New York, early in 1969, the second at Bürgenstock, Switzerland, in the summer of 1969. One half of the 40 conferees were academic economists, the others were practitioners of the foreign exchange markets, mostly bankers and a few executives of international business firms. Both the opposition to greater flexibility of exchange rates and the advocacy of more flexible systems are represented in these papers. The contrast between fixed or jumping exchange rates and gliding exchange rates is clearly described and the various systems of increased flexibility, such as the "wider band" and the "crawling peg," are explained and examined. Originally published in 1970. The Princeton Legacy Library uses the latest print-on-demand technology to again make available previously out-of-print books from the distinguished backlist of Princeton University Press. These editions preserve the original texts of these important books while presenting them in durable paperback and hardcover editions. The goal of the Princeton Legacy Library is to vastly increase access to the rich scholarly heritage found in the thousands of books published by Princeton University Press since its founding in 1905.