Download or read book Corporate Tax Base in the Light of the IAS IFRS and EU Directive 2013 34 A Comparative Approach written by Mario Grandinetti and published by Kluwer Law International B.V.. This book was released on 2016-06-17 with total page 437 pages. Available in PDF, EPUB and Kindle. Book excerpt: The recent relaunch of the European Commission’s Common Consolidated Corporate Tax Base (CCCTB) project promises a sorely needed leap forward in the harmonization of the rules by which companies calculate their taxable profits. In particular, the initiative hopes to remedy the severe barrier to cross-border business caused by the ‘the accounting Tower of Babel’ by which companies’ tax bases are determined under national law. This thorough analysis and commentary covers the influence of accounting rules on tax, considering both generally accepted standards – international accounting standards (IAS) and international financial reporting standards (IFRS) – and EU Directive 2013/34. Three introductory chapters usher in detailed comparative overviews of the effect of these rules on taxation in nine EU Member States as well as in two other major EU trading partners, the United States and Brazil. Fully explaining the remarkable recent improvement in the comparability of accounts that represent favourable preconditions for creating a single market for financial services within the EU, this book covers every relevant detail, including the following and much more: – criterion of evaluation of alternative fixed assets based on revaluated amounts; – criterion based on fair value; – provisions applicable to income statements, notes, reports, and financial statements; – rules applicable to the publication of documents; – transparency in payments to governments; – dispositions on exemptions; – hierarchy of general provisions and principles; – balance sheet and profit and loss account; – simplifications for small and medium-sized enterprises (SMEs); – system of creditors’ protection; and – protection of investors’ interests. This book is a peerless explication of the taxation choices granted to Member States under IAS/IFRS and EU Directive 2013/34 and how they will be affected by ongoing Commission initiatives. Because relevant, timely, reliable, and comparable information assumes a leading role in protecting the interests of investors, creditors, and other stakeholders, as well as in ensuring that all operators act on a level playing field under equal conditions, the analysis presented here is of immeasurable value to lawyers, business persons, and officials concerned with taxation, not only in Europe but anywhere within the reach of international trade.

Download or read book Glosario Del Banco Mundial written by World Bank and published by World Bank Publications. This book was released on 1996 with total page 468 pages. Available in PDF, EPUB and Kindle. Book excerpt: This edition of the World Bank has been revised and expanded by the Terminology Unit in the Languages Services Division of the World Bank in collaboration with the English, Spanish, and French Translation Sections. The Glossary is intended to assist the Bank's translators and interpreters, other Bank staff using French and Spanish in their work, and free-lance translator's and interpreters employed by the Bank. For this reason, the Glossary contains not only financial and economic terminology and terms relating to the Bank's procedures and practices, but also terms that frequently occur in Bank documents, and others for which the Bank has a preferred equivalent. Although many of these terms, relating to such fields as agriculture, education, energy, housing, law, technology, and transportation, could be found in other sources, they have been assembled here for ease of reference. A list of acronyms occurring frequently in Bank texts (the terms to which they refer being found in the Glossary) and a list of international, regional, and national organizations will be found at the end of the Glossary.

Download or read book Artificial Intelligence Computer and Software Engineering Advances written by Miguel Botto-Tobar and published by Springer Nature. This book was released on 2021-04-20 with total page 488 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book constitutes the proceedings of the XV Multidisciplinary International Congress on Science and Technology (CIT 2020), held in Quito, Ecuador, on 26–30 October 2020, proudly organized by Universidad de las Fuerzas Armadas ESPE in collaboration with GDEON. CIT is an international event with a multidisciplinary approach that promotes the dissemination of advances in Science and Technology research through the presentation of keynote conferences. In CIT, theoretical, technical, or application works that are research products are presented to discuss and debate ideas, experiences, and challenges. Presenting high-quality, peer-reviewed papers, the book discusses the following topics: Artificial Intelligence Computational Modeling Data Communications Defense Engineering Innovation, Technology, and Society Managing Technology & Sustained Innovation, and Business Development Modern Vehicle Technology Security and Cryptography Software Engineering

Download or read book The Dynamics of Interviewing written by Robert L. Kahn and published by New York : Wiley. This book was released on 1965 with total page 400 pages. Available in PDF, EPUB and Kindle. Book excerpt: Book on how to Do/Take an interview

Download or read book The Routledge Companion to Financial Accounting Theory written by Stewart Jones and published by Routledge. This book was released on 2015-05-22 with total page 791 pages. Available in PDF, EPUB and Kindle. Book excerpt: Financial accounting theory has numerous practical applications and policy implications, for instance, international accounting standard setters are increasingly relying on theoretical accounting concepts in the creation of new standards; and corporate regulators are increasingly turning to various conceptual frameworks of accounting to guide regulation and the interpretation of accounting practices. The global financial crisis has also led to a new found appreciation of the social, economic and political importance of accounting concepts generally and corporate financial reporting in particular. For instance, the fundamentals of capital market theory (i.e. market efficiency) and measurement theory (i.e. fair value) have received widespread public and regulatory attention. This comprehensive, authoritative volume provides a prestige reference work which offers students, academics, regulators and practitioners a valuable resource containing the current scholarship and practice in the established field of financial accounting theory.

Download or read book Financial Instruments with Characteristics of Equity written by and published by . This book was released on 2018 with total page 147 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Sustainable Development Goals written by Pia Katila and published by Cambridge University Press. This book was released on 2019-12-12 with total page 653 pages. Available in PDF, EPUB and Kindle. Book excerpt: A global assessment of potential and anticipated impacts of efforts to achieve the SDGs on forests and related socio-economic systems. This title is available as Open Access via Cambridge Core.

Download or read book Accounting Regulators written by Richmond Law & Tax and published by Global Financial Services Regu. This book was released on 2005 with total page 218 pages. Available in PDF, EPUB and Kindle. Book excerpt: Rapid growth in financial services regulation in many countries has led to demand for high quality data about agencies and institutions involved in national and international regulation of the accounting sector. This major new publication provides detailed, consistently presented information for some 150 institutions globally. It covers organizations with regulatory responsibilities, whether primary or secondary, for the accounting profession on both national and international levels. Organizational Structure; * History; * Current Regulatory Developments; * Regulatory Objectives; * Activities and Implementation; * Measures to Ensure Compliance; * Accountability; * Complaints and Redress; * Relationships with other Regulatory Bodies; * Principal Publications leading law firm in each jurisdiction.

Download or read book Being an Independent Regulator written by OECD and published by Org. for Economic Cooperation & Development. This book was released on 2016 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report identifies the critical points where undue influence can be exercised at different moments in the life of a regulator and discusses some of the avenues for developing a culture of independence, including through interactions with stakeholders, staffing and financing.

Download or read book Financing Economic Development written by A. P. Thirlwall and published by . This book was released on 1976 with total page 138 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Transforming Economies written by José Manuel Salazar-Xirinachs and published by . This book was released on 2014-05-05 with total page 400 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book helps connect the dots between economic theory, the role of capabilities, the lessons from history and the practical challenges of design and implementation of industrial policies. In so doing it provides an excellent policy roadmap for anyone interested in the challenge of promoting catch-up growth and productive transformation.

Download or read book Environmental Governance written by Arild Vatn and published by Edward Elgar Publishing. This book was released on 2015-12-18 with total page 422 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this innovative book, Arild Vatn presents an overview of the field of environmental governance, from its theoretical foundations, to the major issues and practical applications. While having an interdisciplinary orientation, the main theoretical basis is in institutional theory. The book spans issues from the global to the local level and puts environmental governance within the wider field of economic policy and development. This book is perfect for interdisciplinary masters programs in environmental studies, environmental policy and management, as well as being of value to practitioners in the field.

Download or read book Philosophy and the City written by Sharon M. Meagher and published by State University of New York Press. This book was released on 2008-01-10 with total page 332 pages. Available in PDF, EPUB and Kindle. Book excerpt: The definitive source book on philosophy and the city. Using philosophical works from ancient Greece to contemporary times, Philosophy and the City demonstrates both why philosophy matters to the city and how cities matter to philosophy. The collection addresses questions that remain central to urban planning and everyday urban life, such as, What is a city? What does it mean to be a good citizen? By bringing various perspectives together, Sharon M. Meagher provides readers the opportunity to better understand key philosophical debates concerning not only social and political philosophy but also place and identity formation, aesthetics, philosophy of race and diversity, and environmental philosophy. Sharon M. Meagher is Professor of Philosophy and Director of Women?s Studies at the University of Scranton. She is the coeditor (with Patrice DiQuinzio) of Women and Children First: Feminism, Rhetoric, and Public Policy, also published by SUNY Press.

Download or read book The Extent of Poverty in Latin America written by Oscar Altimir and published by . This book was released on 1982 with total page 126 pages. Available in PDF, EPUB and Kindle. Book excerpt: This work originated in a research project for the measurement and analysis of income distribution in the Latin American countries, undertaken jointly by the Economic Commission for Latin America and the World Bank. The present paper presents estimates of the extent of absolute poverty for ten Latin American countries and for the region as a whole in the 1970s, on the basis of available household surveys and population censuses. They are based on country-specific poverty lines representing minimum acceptable levels of private consumption, drawn according to a food-based method. Such poverty lines - ranging from 150 to 250 dollars of annual household consumption per capita - express a normative definition of the absolute dimensions of poverty, partly based on expert appraisals and partly reflecting the actual behavior of low income households facing the life style projected by Latin American development. According to these estimates, 40 percent of Latin American households were poor at the beginning of the 1970s, the incidence of poverty being 26 percent in urban areas and 60 percent in rural areas. Urban poverty extended to more than one-third of urban households in some countries (Brazil, Colombia, Honduras) while affecting between 20 and 30 percent in others (Peru, Mexico, Venezuela), about 15 percent in Costa Rica and Chile and less than 10 percent in Argentina and Uruguay. The extent of poverty in rural areas would not be less than 20 percent in any case and would reach more than 60 percent in some countries. The corresponding poverty gaps were also estimated; in terms of total household income, they may represent manageable proportions (around 2-3 percent) in the better-off countries, but are in the 4-8 percent range in the bigger countries of the region and reach as much as 12 percent in Peru and 17 percent in Honduras.

Download or read book Civil and Commercial Mediation in Europe set Vols 1 2 written by Carlos Esplugues Mota and published by . This book was released on 2014-03-27 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Originally available as two separate volumes, Intersentia's Civil and Commercial Mediation in Europe is now available as a two volume set. *** About Volume I on National Mediation Rules and Procedures: Mediation is becoming an increasingly important tool for resolving civil and commercial disputes. Although it has been long since recognized in many legal systems, in recent years it has received an important boost and is currently one of the most topical issues in the field of dispute resolution. The European Directive 2008/52/EC of the European Parliament and of the Council of 21.5.2008 on certain aspects of mediation in civil and commercial matters, prescribes a set of minimum common rules on mediation for all EU Member States, with the exception of Denmark. This book examines the current legal framework in every EU Member State regarding mediation in civil and commercial matters, as well as the way in which the Directive has been, or is expected to be, implemented in the near future. It is written by renowned specialists on mediation in Europe and provides an exhaustive account for both scholars and practitioners in Europe and beyond the continent. Every chapter on national law analyzes: both out-of-court and court-annexed mediation in the existing legal framework * the areas of law covered by mediation * the value and formal requirements of the agreement to submit any dispute to mediation * personal features and requirements for mediators * procedural requirements in the mediation procedure * the relationship between the mediator and public authorities * the outcome of the mediation procedure * in the scenario in which a mediation settlement is reached, its requirements and effects. *** About Volume II on Cross-Border Mediation: Mediation plays a leading role within the movement of Alternative Dispute Resolution after centuries in which for several reasons the State and State courts were regarded as the only available instrument to ensure access to justice to citizens. In the European Union the institution of mediation has received much support in the form of Directive 2008/52/EC which sets forth a minimum common legal framework for mediation in the Member States. The 2008 Directive has finally been implemented in the Member States and this book provides the much needed in-depth analysis of the status of the mediation regimes in the European Union. The analysis covers the legal regimes of the Member States set up for cross-border and national mediation. This volume includes national reports on cross-border mediation including in-depth information on all the relevant aspects of cross-border mediation: the notion of cross-border mediation, the law applicable to the mediation clause, the mediation proceedings and the content of the settlement reached by the parties. Special attention is of course given to the recognition and enforcement in the European Union of settlements reached in other Member States and outside Europe. In addition the role of mediators and requirements to become a mediator are examined. This book provides a unique picture of the legal situation in the European Union for cross-border mediation. It is an invaluable instrument for those who want to know more about this complex topic or want to become a mediator in Europe themselves.

Download or read book Trade and Employment written by Marion Jansen and published by . This book was released on 2011 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Effective Date of IFRS 15 written by and published by . This book was released on 2015 with total page 9 pages. Available in PDF, EPUB and Kindle. Book excerpt: