Download or read book WILEY Interpretation and Application of International Financial Reporting Standards 2010 written by Barry J. Epstein and published by John Wiley & Sons. This book was released on 2010-02-05 with total page 1345 pages. Available in PDF, EPUB and Kindle. Book excerpt: Your one-stop resource for understanding current International Financial Reporting Standards With widespread acceptance and use of the IASB standards around the globe, the need to understand the IASB standards greatly increases. Wiley IFRS 2010 provides the necessary tools for understanding the IASB standards and offers practical guidance and expertise on how to use and implement them. The Wiley IFRS 2010 Book and CD-ROM set covers the most recent International Financial Reporting Standards (IFRS) and IFRIC interpretations. In addition, it is an indispensable guide to IFRS compliance. Detailed coverage of all previously issued IAS and IFRS standards and Standing Interpretations Committee (SIC) and International Financial Reporting Interpretations Committee (IFRIC) Equally valuable for preparers, auditors, and users of financial reports Provides a complete explanation of all IFRS requirements, coupled with copious illustrations of how to apply the rules in complex, real-world fact situations Serves as a reference guide during actual implementation of IFRS and preparation of IFRS-based financial statements To optimize your understanding, both examples created to explain particular IFRS requirements and selections from actual published financial statements are provided throughout the book, illustrating all key concepts.

Download or read book Wiley IFRS 2008 written by Barry J. Epstein and published by John Wiley & Sons. This book was released on 2008-03-28 with total page 1178 pages. Available in PDF, EPUB and Kindle. Book excerpt: The one indispensable guide to IFRS compliance Wiley IFRS 2008 is the comprehensive source for guidance in applying IFRS to complex, real-world fact situations, and is equally valuable for preparers, auditors, and users of financial reports. To facilitate the reader's understanding, the book includes both examples created to explain particular IFRS requirements and selections from actual published financial statements, which have been copiously provided throughout, illustrating all key concepts. Barry J. Epstein (Chicago, IL) is a partner with Russell Novak & Company, LLP, where he specializes in technical and litigation consultation on U.S. and international accounting and auditing matters and corporate governance. Eva K. Jermakowicz, PhD, CPA (Nashville, TN) is a university professor and a leading consultant to international organizations and businesses. She is a frequent speaker at international venues and has 25 years of teaching experience.

Download or read book Clay Mineral Cements in Sandstones written by Richard Worden and published by John Wiley & Sons. This book was released on 2009-03-05 with total page 520 pages. Available in PDF, EPUB and Kindle. Book excerpt: Clay minerals are one of the most important groups of minerals thatdestroy permeability in sandstones. However, they also react withdrilling and completion fluids and induce fines migration duringhydrocarbon production. They are a very complex family of mineralsthat are routinely intergrown with each other, contain a wide rangeof solid solutions and form by a variety of processes under a widerange temperatures and rock and fluid compositions. In this volume, clay minerals in sandstones are reviewed interms of their mineralogy and general occurrence, their stable andradiogenic isotope geochemistry, XRD quantification, their effectson the petrophysical properties of sandstones and theirrelationships to sequence stratigraphy and palaeoclimate. Thecontrols on various clay minerals are addressed and a variety ofgeochemical issues, including the importance of mass flux, links tocarbonate mineral diagenesis and linked clay mineral diagenesis ininterbedded mudstone-sandstone are explored. A number of casestudies are included for kaolin, illite and chlorite cements, andthe occurrence of smectite in sandstone is reviewed. Experimentalrate data for clay cements in sandstones are reviewed and there aretwo model-based case studies that address the rates of growth ofkaolinite and illite. The readership of this volume will include sedimentologists andpetrographers who deal with the occurrence, spatial and temporaldistribution patterns and importance of clay mineral cements insandstones, geochemists involved in unraveling the factors thatcontrol clay mineral cement formation in sandstones and petroleumgeoscientists involved in predicting clay mineral distribution insandstones. The book will also be of interest to geologistsinvolved in palaeoclimate studies basin analysis. Latest geochemical data on clays in sandstones Provides important information for geologists involved inbasin analysis, sandstone petrology and petroleum geology If you are a member of the International Association ofSedimentologists (IAS), for purchasing details, please see:http://www.iasnet.org/publications/details.asp?code=SP34

Download or read book The Valuation of Financial Companies written by Mario Massari and published by John Wiley & Sons. This book was released on 2014-01-07 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents the main valuation approaches that can be used to value financial institutions. By sketching 1) the different business models of banks (both commercial and investment banks) and insurance companies (life, property and casualty and reinsurance); 2) the structure and peculiarities of financial institutions’ reporting and financial statements; and 3) the main features of regulatory capital frameworks for banking and insurance (ie Basel III, Solvency II), the book addresses why such elements make the valuation of financial institutions different from the valuation of non-financial companies. The book then features the valuation models that can be used to determine the value of banks and insurance companies including the Discounted Cash Flow, Dividend Discount Model, and Residual Income Model (with the appropriate estimation techniques for the cost of capital and cash flow in financial industries). The main techniques to perform the relative valuation of financial institutions are then presented: along the traditional multiples (P/E, P/BV, P/TBV, P/NAV), the multiples based on industry-specific value drivers are discussed (for example, P/Pre Provision Profit, P/Deposits, P/Premiums, P/Number of branches). Further valuation tools such as the “Value Maps” or the “Warranted Equity Method” will be explained and discussed. The closing section of the book will briefly focus on the valuation of specific financial companies/vehicles such as closed-end funds, private equity funds, leasing companies, etc.

Download or read book Wiley IFRS written by Abbas A. Mirza and published by John Wiley & Sons. This book was released on 2011-04-05 with total page 615 pages. Available in PDF, EPUB and Kindle. Book excerpt: A one-stop resource for understanding and applying current International Financial Reporting Standards As the International Accounting Standards Board (IASB) makes rapid progress towards widespread acceptance and use of IFRS® (formerly named International Accounting Standards) worldwide, the need to understand these new standards increases. Now fully revised and updated, IFRS® Practical Implementation Guide and Workbook, Third Edition is the straightforward handbook for understanding and adapting the IFRS® standards. This quick reference guide includes easy-to-understand IAS/IFRS®outlines, explanations, and practical insights that greatly facilitate understanding of the practical implementation issues involved in applying these complex standards. Clearly explaining the IASB standards so that even first-time adopters of IFRS® will understand the complicated requirements, the Third Edition presents: Ten recently issued and revised IFRS® standards including business combinations, financial instruments and newly issued IFRS® for SMEs New International Financial Reporting Interpretations Committee (IFRIC) projects Multiple-choice questions with solutions and explanations to ensure thorough understanding of the complex IFRS®/IAS standards Case studies or "problems" with solutions illustrating the practical application of IFRS®/IAS Excerpts from published financial statements around the world Designed with the needs of the user in mind, IFRS® Practical Implementation Guide and Workbook, Third Edition is an essential desktop reference for accountants and finance professionals, as well as a thorough review guide for the IFRS®/IAS certification exam.

Download or read book Wiley IAS 2002 written by Barry J. Epstein and published by John Wiley & Sons. This book was released on 2001-12-14 with total page 1026 pages. Available in PDF, EPUB and Kindle. Book excerpt: A quick-reference guide to IAS compliance whish aims to help accountants prepare and understand financial statements presented in accordance with the rapidly evolving, ever more widely used International Accounting Standards.

Download or read book Wiley IAS 2003 written by Barry J. Epstein and published by Wiley. This book was released on 2003-02-28 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Includes both the text and CD-ROM versions of Wiley IAS 2003. You can choose which format to utilize accordingly to suite your needs the best.

Download or read book International Finance and Accounting Handbook written by Frederick D. S. Choi and published by John Wiley & Sons. This book was released on 2003-10-31 with total page 889 pages. Available in PDF, EPUB and Kindle. Book excerpt: "International Accounting + Finance Handbook" - Jetzt neu in der 3. aktualisierten Auflage. Ein ausgezeichnetes Nachschlagewerk für alle, die mit Rechnungslegung, Finanzberichterstattung, Controlling und Finanzen im internationalen Umfeld zu tun haben. Es vermittelt Managern die notwendigen Tools, um die Unterschiede bei Bilanzierungsgrundsätzen, Finanzberichterstattung und Buchprüfungsverfahren in der internationalen Finanzarena in den Griff zu bekommen. Der Band gibt einen Überblick über internationale Rechnungslegungs- und Finanzfragen und weist auf wichtige Trends in der internationalen Rechnungslegung und Finanzwirtschaft hin. Mit Beiträgen von Vertretern der "Großen 5" amerikanischen Anwalts- und Finanzfirmen sowie von bekannten Akademikern. Mit ausführlichem Beispielmaterial aus der Praxis sowie zahlreichen Fallstudien. Autor Frederick Choi ist ein führender Experte auf dem Gebiet der internationalen Rechnungslegung und Finanzwirtschaft und verfügt über umfangreiche praktische Consulting-Erfahrung.

Download or read book Wiley IFRS written by Abbas A. Mirza and published by John Wiley & Sons. This book was released on 2010-12-28 with total page 718 pages. Available in PDF, EPUB and Kindle. Book excerpt: Wiley IFRS: Practical Implementation Guide and Workbook, Second Edition is a quick reference guide on IFRS/IAS that includes easy-to-understand IFRS/IAS standards outlines, practical insights, case studies with solutions, illustrations and multiple-choice questions with solutions. The book greatly facilitates your understanding of the practical implementation issues involved in applying these complex "principles-based" standards. PS-Line

Download or read book The Periglacial Environment written by Hugh M. French and published by John Wiley & Sons. This book was released on 2017-10-27 with total page 561 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Periglacial Environment, Fourth Edition, is an authoritative overview of the world’s cold, non-glacial environments. First published in 1976 and subsequently revised in 1996 and 2007, the text has been the international standard for nearly 40 years. The Fourth Edition continues to be a personal interpretation of the frost-induced conditions, geomorphic processes and landforms that characterize periglacial environments. Part One discusses the periglacial concept and describes the typical climates and ecosystems that are involved. Part Two describes the geocryology (permafrost science) associated with frozen ground. Part Three outlines the weathering and geomorphic processes associated with cold-climate conditions. Part Four provides insight into the periglacial environments of the Quaternary, especially the Late Pleistocene. Part Five describes some of the problems associated with human occupancy in regions that experience frozen ground and cold-climate conditions. Extensively revised and updated Written by an expert with over 50 years of field research Draws upon the author’s personal experience from Northern Canada, Alaska, Siberia, Tibet, Antarctica, Svalbard, Scandinavia, southern South America, Western Europe and eastern North America This book is an invaluable reference for advanced undergraduates in geography, geology, earth sciences and environmental sciences programs, and to resource managers and geotechnical engineers interested in cold regions.

Download or read book Currency Overlay written by Neil Record and published by John Wiley & Sons. This book was released on 2004-02-06 with total page 316 pages. Available in PDF, EPUB and Kindle. Book excerpt: Currency overlay is the management of the currency exposure inherent in cross-border institutional investments. Exposure to foreign currencies increases the volatility of their returns, without increasing the returns themselves and academics and consultants recommended that the currency exposure should be stripped out of international portfolios and eliminated as far as practicable. This book provides a comprehensive description of currency overlay, its history and possible future developments and growth, the reason for its emergence, the debates and controversies, the different styles of currency management, and the industry's performance track record. This is a subject of international appeal and is an area of particular growth potential for institutional investors. Coverage includes: The theoretical case for eliminating currency risk in international portfolios The interplay between asset returns and currency returns, and the effect of this on hedging decisions Benchmarks - their construction and strategic role Least-cost passive overlay The structure of the currency market, and its 'inefficiencies' Active overlay styles Active overlay both restricted and unrestricted (currency alpha) Uses diagrams, charts, tables and explanatory boxes to explain concepts

Download or read book Applying International Financial Reporting Standards written by Keith Alfredson and published by . This book was released on 2007-02-02 with total page 1290 pages. Available in PDF, EPUB and Kindle. Book excerpt: The core focus of this text remains on the interpretation, analysis, illustration and application of the scope and purpose of the financial reporting processes under IFRS. Written for intermediate and advanced financial reporting courses, both at undergraduate and post graduate level.

Download or read book Quaternary Carbonate and Evaporite Sedimentary Facies and Their Ancient Analogues written by Christopher G. St. C. Kendall and published by John Wiley & Sons. This book was released on 2011-02-18 with total page 757 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is part of the International Association of Sedimentologists (IAS) Special Publications. The Special Publications from the IAS are a set of thematic volumes edited by specialists on subjects of central interest to sedimentologists. Papers are reviewed and printed to the same high standards as those published in the journal Sedimentology and several of these volumes have become standard works of reference. This volume commemorates the eclectic research of Douglas James Shearman into evaporites, which was initiated by his studies of the prograding UAE coastal sabkhas or salt flats that incorporate evaporite minerals which displace and replace earlier carbonate sediments. His subsequent proselytization of the study of ancient evaporites in sedimentary sections all over the world led to fundamental advances in our understanding of arid zone carbonate sedimentology. The papers presented here are based on presentations made in Abu Dhabi, UAE 12-14th October 2004 and 7th –8th November 2006. They provide a retrospective from the 1960's and 70's of Holocene evaporites and carbonates, recapturing Shearman's contribution by revisiting the Holocene coastal evaporite and carbonate sediments of the Arabian/Persian Gulf from Abu Dhabi, Qatar, and Oman. The first set of papers considers these sediments from the perspective of their coastal geomorphology, sedimentary character and their geochemistry. Later papers examine the significance of these settings in the ancient geological section world-wide, including examples from the Mesozoic-Cenozoic of the Moroccan Atlantic margin and the Upper Jurassic Arab Formation of the Arabian Gulf.

Download or read book Submarine Landslides written by Kei Ogata and published by John Wiley & Sons. This book was released on 2019-12-24 with total page 384 pages. Available in PDF, EPUB and Kindle. Book excerpt: An examination of ancient and contemporary submarine landslides and their impact Landslides are common in every subaqueous geodynamic context, from passive and active continental margins to oceanic and continental intraplate settings. They pose significant threats to both offshore and coastal areas due to their frequency, dimensions, and terminal velocity, capacity to travel great distances, and ability to generate potentially destructive tsunamis. Submarine Landslides: Subaqueous Mass Transport Deposits from Outcrops to Seismic Profiles examines the mechanisms, characteristics, and impacts of submarine landslides. Volume highlights include: Use of different methodological approaches, from geophysics to field-based geology Data on submarine landslide deposits at various scales Worldwide collection of case studies from on- and off-shore Potential risks to human society and infrastructure Impacts on the hydrosphere, atmosphere, and lithosphere

Download or read book EBOOK Academic Research And Researchers written by Angela Brew and published by McGraw-Hill Education (UK). This book was released on 2009-10-16 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt: University research is of central political, cultural and economic importance for nations and is currently the subject of considerable debate and discussion in universities worldwide. Research has become highly competitive though scarce resources. In recent years, research policies and strategies at different levels have called into question researcher autonomy, problematised academic freedom, created new disciplinary hierarchies, skewed publication rates and processes, created powerful ways to measure research outputs and demanded new working habits. This book is concerned with how individual researchers experience and respond to this scenario. It brings together research and scholarship examining the socio-political context of university research and explores how researchers' perceptions and identities are changed by political and cultural agendas for research. The book brings together the work of leading international scholars from different countries who have investigated theoretically and empirically the nature of research, research cultures and academic researcher identities. It brings together work that has hitherto only been reported in isolated and esoteric contexts internationally, thus consolidating the nature of research as an important field of study in its own right and providing important new understandings of how research is experienced in universities. A range of different theoretical positions taken by different authors is indicative of a lively and robust field of developing knowledge. Contributors:Dr Gerlese S. Akerlind, Dr Christine Asmar, Professor David Boud, Dr Harry de Boer, Dr Jurgen Enders, Dr Margaret Kiley, Dr Liudvika Leisyte, Professor Alison Lee, Dr Catherine Manathunga, Professor Emeritus Ian McNay, Dr Ocean Ripeka Mercier, Dr Mari Murtonen, Associate Professor Susan Page, Professor Betty Rambur, Professor Sir Peter Scott, Professor Margaret Thornton, Professor Malcolm Tight

Download or read book Building Public Trust written by Samuel A. DiPiazza, Jr. and published by John Wiley & Sons. This book was released on 2002-09-18 with total page 210 pages. Available in PDF, EPUB and Kindle. Book excerpt: Business reporting in a post-apocalypse global marketplace Clearly, now is the time for creating an effective business-reporting model appropriate for the markets of the twenty-first century. Rather than start from scratch after the Enron-Andersen fiasco, two leading consultants from PricewaterhouseCoopers present a plan that supplements the current model, one in which executives, accountants, analysts, investors, regulators, and other stakeholders can truly embrace the spirit of transparency. The Future of Corporate Reporting highlights the best practices for global financial reporting, explaining the concept of "performance auditing," which focuses on the real performance of the business as opposed to technical adherence to GAAS. Eccles and Masterson also discuss the pros and cons of GAAP v. IAS, present new approaches to reforming financial reporting, and outline a twenty-first-century model of accounting that will improve markets and benefit shareholders.

Download or read book Sense and Avoid in UAS written by Plamen Angelov and published by John Wiley & Sons. This book was released on 2012-04-30 with total page 381 pages. Available in PDF, EPUB and Kindle. Book excerpt: There is increasing interest in the potential of UAV (Unmanned Aerial Vehicle) and MAV (Micro Air Vehicle) technology and their wide ranging applications including defence missions, reconnaissance and surveillance, border patrol, disaster zone assessment and atmospheric research. High investment levels from the military sector globally is driving research and development and increasing the viability of autonomous platforms as replacements for the remotely piloted vehicles more commonly in use. UAV/UAS pose a number of new challenges, with the autonomy and in particular collision avoidance, detect and avoid, or sense and avoid, as the most challenging one, involving both regulatory and technical issues. Sense and Avoid in UAS: Research and Applications covers the problem of detect, sense and avoid in UAS (Unmanned Aircraft Systems) in depth and combines the theoretical and application results by leading academics and researchers from industry and academia. Key features: Presents a holistic view of the sense and avoid problem in the wider application of autonomous systems Includes information on human factors, regulatory issues and navigation, control, aerodynamics and physics aspects of the sense and avoid problem in UAS Provides professional, scientific and reliable content that is easy to understand, and Includes contributions from leading engineers and researchers in the field Sense and Avoid in UAS: Research and Applications is an invaluable source of original and specialised information. It acts as a reference manual for practising engineers and advanced theoretical researchers and also forms a useful resource for younger engineers and postgraduate students. With its credible sources and thorough review process, Sense and Avoid in UAS: Research and Applications provides a reliable source of information in an area that is fast expanding but scarcely covered.