Download or read book Wiley GAAP 2012 written by Steven M. Bragg and published by John Wiley & Sons. This book was released on 2011-09-26 with total page 1630 pages. Available in PDF, EPUB and Kindle. Book excerpt: The most practical, authoritative guide to GAAP – now made even more useful: your purchase of Wiley GAAP 2012 includes a free ePDF of the entire book! Wiley GAAP 2012 contains complete coverage of all levels of GAAP, indexed to the ASC. Wiley GAAP renders GAAP more understandable and accessible for research, and has been designed to reduce the amount of time and effort needed to solve accounting research issues. Providing interpretive guidance and a wealth of real-world, content-rich examples and illustrations, this invaluable guide offers clear, user-friendly guidance on every pronouncement including FASB Technical Bulletins, AcSEC Practice Bulletins, FASB Implementation Guides, AICPA Statements of Position, and AICPA Accounting Interpretations. Offers insight into the application of complex financial reporting rules Contains detailed index for easy reference use Includes a comprehensive cross-reference of accounting topics to the FASB codification system Other titles by Bragg: Wiley Practitioner's Guide to GAAS 2012 With easy-to-access information, this practicable and reliable resource offers complete coverage of the entire GAAP hierarchy. And see inside the book for full details on how to download the entire book as a free ePDF, for quick searching and checking on your computer wherever you are!

Download or read book Wiley Practitioner s Guide to GAAS 2012 written by Steven M. Bragg and published by John Wiley & Sons. This book was released on 2011-10-19 with total page 1010 pages. Available in PDF, EPUB and Kindle. Book excerpt: The clearest, easiest-to-use guide to understanding GAAS 2012 on the market—fully updated This latest resource to understanding GAAS addresses the toughest part of the job—identifying, interpreting, and applying the many audit, attest, review, and compilation standards relevant to a particular engagement. The only GAAS reference organized according to practitioners' actual use of the Statements on Auditing Standards (SASs), inside you'll find examples and illustrations for testing internal controls, techniques for remaining compliant with each standard, and explanations of the reasons for each pronouncement. A brief identification of each SAS, SSAE, and SSARS, with its effective date and tips on when to apply it A convenient and comprehensive glossary of official definitions, which are usually scattered throughout a standard Behind-the-scenes explanations of the reasons for each pronouncement and brief explanations of the basic ideas of the section Concise listing and descriptions of each standard's specific mandate Easy-to-read capsule summary of interpretations, plus selected AICPA practice alerts and advisories Helpful techniques for remaining compliant with each standard Examples and illustrations for testing internal controls Wiley Practitioner's Guide to GAAS 2012 presents each statement individually, explaining how the standards are related and offering guidance on the entire engagement process in the form of practice notes, checklists, questionnaires, and real-world examples that illustrate how the fundamental requirements of each section are applied.

Download or read book The Routledge Companion to Accounting Education written by Richard M.S. Wilson and published by Routledge. This book was released on 2014-04-29 with total page 1070 pages. Available in PDF, EPUB and Kindle. Book excerpt: Many enquiries into the state of accounting education/training, undertaken in several countries over the past 40 years, have warned that it must change if it is to be made more relevant to students, to the accounting profession, and to stakeholders in the wider community. This book’s over-riding aim is to provide a comprehensive and authoritative source of reference which defines the domain of accounting education/training, and which provides a critical overview of the state of this domain (including emerging and cutting edge issues) as a foundation for facilitating improved accounting education/training scholarship and research in order to enhance the educational base of accounting practice. The Routledge Companion to Accounting Education highlights the key drivers of change - whether in the field of practice on the one hand (e.g. increased regulation, globalisation, risk, and complexity), or from developments in the academy on the other (e.g. pressures to embed technology within the classroom, or to meet accreditation criteria) on the other. Thirty chapters, written by leading scholars from around the world, are grouped into seven themed sections which focus on different facets of their respective themes – including student, curriculum, pedagogic, and assessment considerations.

Download or read book Drafting Copyright Exceptions written by Emily Hudson and published by Cambridge University Press. This book was released on 2020-04-02 with total page 409 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is a detailed account of interpretative practices and the 'law in action' that draws lessons for the drafting of copyright exceptions.

Download or read book Original Pronouncements written by and published by . This book was released on 2000 with total page 1140 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book 1 and 2 Samuel for Everyone written by John Goldingay and published by Westminster John Knox Press. This book was released on 2011-02-16 with total page 210 pages. Available in PDF, EPUB and Kindle. Book excerpt: Following on the heels of the successful New Testament for Everyone commentaries by N. T. Wright, John Goldingay, an internationally respected Old Testament scholar, authors this ambitious Old Testament for Everyone series. Covering Scripture from Genesis to Malachi, Goldingay addresses the texts in such a way that even the most challenging passages are explained simply. Perfect for daily devotions, Sunday school preparation, or brief visits with the Bible, the Old Testament for Everyone series is an excellent resource for the modern reader.

Download or read book Drafting Legislation written by Helen Xanthaki and published by Bloomsbury Publishing. This book was released on 2014-10-16 with total page 402 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book constitutes the first thorough academic analysis of legislative drafting. By placing the study of legislation and its principles within the paradigm of Flyvberg's phronetic social sciences, it offers a novel approach which breaks the tradition of unimaginative past descriptive reiterations of drafting conventions. Instead of prescribing rules for legislation, it sets out to identify efficacy as the main aim of the actors in the policy, legislative and drafting processes, and effectiveness as the main goal in the drafting of legislation. Through the prism of effectiveness as synonymous with legislative quality, the book explores the stages of the drafting process; guides the reader through structure and sections in their logical sequence, and introduces rules for drafting preliminary, substantive and final provisions. Special provisions, comparative legislative drafting and training for drafters complete this thorough analysis of the drafting of legislation as a tool for regulation. Instead of teaching the reader which drafting rules prevail, the book explores the reasons why drafting rules have come about, thus encouraging readers to understand what goal is served by each rule and how each rule applies. The book is aimed at academics and practitioners who draft or use statutory law in the common or civil law traditions.

Download or read book The Formation and Identification of Rules of Customary International Law in International Investment Law written by Patrick Dumberry and published by Cambridge University Press. This book was released on 2016-03-18 with total page 917 pages. Available in PDF, EPUB and Kindle. Book excerpt: Rules of customary international law provide basic legal protections to foreign investors doing business abroad. These rules remain of fundamental importance today despite the growing number of investment treaties containing substantive investment protection. In this book, Patrick Dumberry provides a comprehensive analysis of the phenomenon of custom in the field of international investment law. He analyses two fundamental questions: how customary rules are created in this field and how they can be identified. The book examines the types of manifestation of state practice which should be considered as relevant evidence for the formation of customary rules, and to what extent they are different from those existing under general international law. The book also analyses the concept of states' opinio juris in investment arbitration. Offering guidance to actors called upon to apply customary rules in concrete cases, this book will be of significant importance to those involved in investment arbitration.

Download or read book Post conflict Reconstruction and Development in Africa written by Theo Neethling and published by Juta and Company (Pty) Ltd. This book was released on 2013-10-01 with total page 303 pages. Available in PDF, EPUB and Kindle. Book excerpt: Some of the bloodiest conflicts occur on the African continent. An Afrocentric perspective is therefore a suitable starting point for research into the possible strategies for post-conflict peacebuilding. The authors of this book consider the problems around the concept of ‘post-conflict’ and the blurring of military and civilian roles, analysing the UN roles in the DRC and Sierra Leone, as well as the African Union Mission in Burundi. The main context of the book, however, is the South African Army’s strategy for PCRD in Africa, which was developed with the African Union’s 2006 Post-Conflict, Reconstruction and Development Needs Assessment Guide in mind. This book emanates from this plan. It therefore also explores South Africa’s policy imperatives to integrate development projects and peace missions, involving the military as well as civilian organisations. While this book is not intended as an instruction manual, it hopes to ignite an understanding of the particular processes required to develop a sustainable and cohesive post-conflict peacebuilding strategy within the African environment.

Download or read book Wiley GAAP for Governments 2013 written by Warren Ruppel and published by John Wiley & Sons. This book was released on 2013-01-29 with total page 674 pages. Available in PDF, EPUB and Kindle. Book excerpt: The most practical, authoritative guide to governmental GAAP Wiley GAAP for Governments 2013 is a comprehensive guide to the accounting and financial reporting principles used by state and local governments as well as other governmental entities. Designed with the needs of the user in mind, this comprehensive resource presents the important developments in governmental GAAP during the past year. Full coverage of authoritative accounting standards Extremely useful and user-friendly examples, illustrations, and helpful practice hints A comprehensive guide to the accounting and financial reporting principles used by state and local governments as well as other governmental entities Provides a look ahead to the status of current and future Governmental Accounting Standards Board standards and projects Offers information on the very latest in standard-setting activities Also by Warren Ruppel: Governmental Accounting Made Easy Wiley GAAP for Governments 2013 is a thorough, reliable reference financial professionals will consistently keep on their desks rather than on their bookshelves.

Download or read book Modification of Treaties by Subsequent Practice written by Irina Buga and published by Oxford University Press. This book was released on 2018-04-04 with total page 514 pages. Available in PDF, EPUB and Kindle. Book excerpt: While treaties can be notoriously difficult to amend by formal means, they must nevertheless be adapted over time in order to remain useful. Herein lies the role of subsequent practice as a key tool for treaty change. Subsequent practice-a well-established means of treaty interpretation-sometimes diverges from the original treaty provision to such an extent that it can no longer be said to constitute an act of interpretation or application. Rather, it becomes, in effect, one of treaty modification. The modification of treaties by subsequent practice extends to all fields of international law, from the law of the sea, environmental law, and investment law, to human rights and humanitarian law. Such modifications can have significant practical consequences, from revising or creating new rights and obligations, to establishing new institutional mechanisms. Determining when and how treaty modification by subsequent practice occurs poses difficulty to legal scholars and dispute settlement bodies alike, and impacts States' expectations as to their treaty obligations. This significant yet underexplored process is the focus of this book. Modification of Treaties by Subsequent Practice proves that subsequent practice can-under carefully defined conditions that ensure strict accordance with the will of the treaty parties-alter, supplement, and terminate treaty provisions or even entire treaty frameworks. It can also generate customary law and fuel regime interaction. Ultimately, this book demonstrates the relevance and dynamism of the process of treaty modification by subsequent practice, emphasizing the need to deal with the issue head on, and explains-on a theoretical and practical level-how it can be identified and dealt with more consistently in the future. The book thus contributes to a deeper understanding of the process of treaty modification by subsequent practice and its continued role in striking the judicious balance between the stability of treaties on the one hand, and the organic evolution of the law on the other.

Download or read book Drafting Effective Contracts written by Robert A. Feldman and published by Wolters Kluwer. This book was released on 1999-01-01 with total page 1879 pages. Available in PDF, EPUB and Kindle. Book excerpt: The professionaland’s favored tool for over a decade, this backbone reference provides a comprehensive set of drafting elements that can be used from contract to contract. Move step-by-step through the contract-creation process and—from conducting the initial client meeting to closing the deal, with detailed discussions of the eleven, essential drafting elements, parties, recitals, subject, consideration, warranties and representations, risk allocation, conditions, performance, dates and term, boilerplate, and signatures. By Robert A. Feldman and Raymond T. Nimmer A favorite reference tool for professional drafters for over a decade, Drafting Effective Contracts combines a clear analysis of how effective agreements are structured with a practical breakdown of the essential elements of any contractand— giving you the best way to draft contracts. This completely updated practical reference guide presents a consistent structural analysis and a comprehensive set of drafting elements that can be used from contract to contract. You are led step-by-step through the process by which contracts are created, given clear sample contract provisions, and offered direction around the obstacles that may be encountered in drafting agreements for goods and services, promissory notes, guaranties, and secured transactions. Drafting Effective Contracts provides a complete handbook for drafting legal agreements that work. For starters, you get a practical and comprehensive approach to the overall contract processand—from conducting the initial client meeting to closing the deal. Youand’ll find a detailed discussion of the 11 drafting elements that every contract may have: Parties Recitals Subject Consideration Warranties and Representations Risk Allocation Conditions Performance Dates and Term Boilerplate Signatures After you get a solid explanation of these essential elements and how theyand’re assembled to create effective contracts, you get key strategies for negotiating the agreement and closing the deal. You get an overview of the legal concepts that underpin various types of agreements and—such as promissory notes, guaranties, security agreements, and agreements for the sale of goods and services. Then youand’ll see how to apply the drafting elements to create the finished contract. You also get an array of sample agreements and contracts as well as statutory material. Only Drafting Effective Contracts combines the best benefits of a forms book and a treatise to give you the most complete tool for building effective legal agreements.

Download or read book The Palgrave Handbook of National Parliaments and the European Union written by C. Neuhold and published by Springer. This book was released on 2016-04-30 with total page 777 pages. Available in PDF, EPUB and Kindle. Book excerpt: This handbook offers a comprehensive picture of the European activities of national parliaments in all 28 member states of the European Union. In the aftermath of the Lisbon Treaty, it assesses the extent to which national legislatures actually matter in European governance.

Download or read book American Christians and the National Interreligious Task Force on Soviet Jewry written by Fred A. Lazin and published by Rowman & Littlefield. This book was released on 2019-08-07 with total page 265 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study provides the first in-depth examination of the role and influence of American Christians in the advocacy efforts for Soviet Jewry during the 1970s and 1980s. It explores how American Catholics and Protestants engaged with American Jews to campaign for the emigration of Soviet Jews and to end the cultural and religious discrimination against them. The book presents a case study of the National Interreligious Task Force on Soviet Jewry from its inception to its closure in order to better understand the complexities of the politics of interreligious affairs during this period. At the heart of the story is Sister Ann Gillen of the Society of the Holy Child Jesus, who directed the Chicago-based task force under the auspices of the American Jewish Committee. The author provides a comprehensive look at task force activities, programs, and relationships, notes its ties to the civil rights movement, and offers in-depth analysis of its participation and role in the global arena. American political, religious, and ethnic leaders play prominent roles in this story, along with the national media, and countless religious and community groups across the United States. The relationship between American Jews and Israel is a factor of fundamental significance as well and plays a critical role in the development of the Task Force. This close-up analysis of the task force is based on extensive archival research and interviews with key players in its history.

Download or read book Libya written by Ronald Bruce St John and published by Routledge. This book was released on 2015-05-15 with total page 242 pages. Available in PDF, EPUB and Kindle. Book excerpt: Retaining the conceptual framework of the first edition through emphasis on the dual themes of continuity and change, the second edition of Libya is revised and updated to include discussion of key developments since 2010, including: The February 17 Revolution and the death of Muammar al-Qaddafi. The political process which evolved in the course of the February 17 Revolution and led to General National Congress elections in July 2012, Constitutional Assembly elections in February 2014, and House of Representative elections in June 2014. Post-Qaddafi economic policy from the National Transitional Council through successive interim transitional governments. Post-Qaddafi foreign policy. The on-going process of drafting a new constitution which will be followed by the election of a Parliament and a President. Providing a comprehensive overview of the Libyan uprising, seen to be the exception to the Arab Spring, and highlighting the issues facing contemporary Libya, this book is an important text for students and scholars of History, North Africa and the Middle East as well as the non-specialist with an interest in current affairs.

Download or read book Argentina Business and Investment Opportunities Yearbook Volume 1 Strategic Practical Information and Opportunities written by IBP, Inc. and published by Lulu.com. This book was released on 2016-04-14 with total page 305 pages. Available in PDF, EPUB and Kindle. Book excerpt: Argentina Business and Investment Opportunities Yearbook Volume 1 Strategic, Practical Information and Opportunities

Download or read book IPSAS Explained written by Thomas Müller-Marqués Berger and published by John Wiley & Sons. This book was released on 2012-05-18 with total page 176 pages. Available in PDF, EPUB and Kindle. Book excerpt: Global diversity in the practice of public sector accounting continues to impede the reduction of bureaucracy and the creation of comparable standards in terms of accountability and transparency. The International Public Sector Accounting Standards Board (IPSASB) continues to engage in the ongoing process of harmonizing public sector accounting with their International Public Sector Accounting Standards (IPSASs). IPSAS Explained: A Summary of International Public Sector Accounting Standards, Second Edition provides up to date information on the Conceptual Framework Project and other projects related to IPSASs, along with details of all the current IPSASs, including newly approved standards of the Board, especially those relating to financial instruments, intangible assets and service concession arrangements from a grantor perspective. Each IPSAS is distilled into a useful and accessible summary, and illustrated with graphs, figures and tables. Beyond that the book focuses on the current sovereign debt crisis and discusses possible implications for public sector financial management. Through an examination of the objectives of the standards and an overview of the principles relevant to key topics such as the accrual basis of accounting as against cash basis, fair value, present value, cost, and measurement bases, IPSAS Explained provides decision-makers in the public sector with a thorough grounding on the IPSASs and the operations of the IPSASB.