Download or read book Implementation and Consideration around the adoption of NZ IFRS 15 for Spark New Zealand Limited written by Ariane Holz and published by GRIN Verlag. This book was released on 2020-09-09 with total page 9 pages. Available in PDF, EPUB and Kindle. Book excerpt: Academic Paper from the year 2018 in the subject Business economics - Investment and Finance, grade: A-, University of Auckland (Graduate School of Management), course: BUSMGT 731: Financial Reporting and Accounting, language: English, abstract: This report aims to investigate the impact of NZ IFRS 15 on the telecommunication industry. The main focus will be on Spark Limited, a New Zealand based company that will effectively implement NZ IFRS 15 from the financial year ending 30 June 2019 (Spark New Zealand, 2018). In the wake of this, we will provide some background on the introduction of the standard, the implementation as proposed by the five-step model, the impact on the financial results for Spark, as well as practical business consideration for the retrospective adoption. Spark expects the adoption of the standard to have an effect on its accounting operations, particularly regarding the allocation of transaction prices. To ensure a smooth transition, the company will need to assess its impact and prepare departments and stakeholders for the anticipated changes. In July 2014, the New Zealand Accounting Standards Board published a new standard that introduced significant changes to how companies recognise, measure and disclose revenue in their financial statements. The adoption of NZ IFRS 15 Revenue from Contracts with Customers is fraught with hurdles for telecommunications entities due to the variety of plans they offer and the frequency at which customer make changes to their plans (Ernst & Young, 2015).
Download or read book Corporate Governance of State Owned Enterprises written by World Bank Publications and published by World Bank Publications. This book was released on 2014-10-02 with total page 391 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Toolkit provides an overall framework with practical tools and information to help policymakers design and implement corporate governance reforms for state-owned enterprises. It concludes with guidance on managing the reform process, in particular how to prioritize and sequence reforms, build capacity, and engage with stakeholders.
Download or read book Plant derived Natural Products written by Anne E. Osbourn and published by Springer Science & Business Media. This book was released on 2009-07-07 with total page 588 pages. Available in PDF, EPUB and Kindle. Book excerpt: Plants produce a huge array of natural products (secondary metabolites). These compounds have important ecological functions, providing protection against attack by herbivores and microbes and serving as attractants for pollinators and seed-dispersing agents. They may also contribute to competition and invasiveness by suppressing the growth of neighboring plant species (a phenomenon known as allelopathy). Humans exploit natural products as sources of drugs, flavoring agents, fragrances and for a wide range of other applications. Rapid progress has been made in recent years in understanding natural product synthesis, regulation and function and the evolution of metabolic diversity. It is timely to bring this information together with contemporary advances in chemistry, plant biology, ecology, agronomy and human health to provide a comprehensive guide to plant-derived natural products. Plant-derived natural products: synthesis, function and application provides an informative and accessible overview of the different facets of the field, ranging from an introduction to the different classes of natural products through developments in natural product chemistry and biology to ecological interactions and the significance of plant-derived natural products for humans. In the final section of the book a series of chapters on new trends covers metabolic engineering, genome-wide approaches, the metabolic consequences of genetic modification, developments in traditional medicines and nutraceuticals, natural products as leads for drug discovery and novel non-food crops.
Download or read book Matariki written by Rangi Matamua and published by Huia Pub.. This book was released on 2017 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: In mid-winter, Matariki rises in the pre-dawn sky, and its observation is celebrated with incantations on hilltops at dawn, balls, exhibitions, dinners and a vast number of events. The Matariki tradition has been re-established, and its regeneration coincides with a growing interest in Māori astronomy. Still, there remain some unanswered questions about how Matariki was traditionally observed. These include: What is Matariki? Why did Māori observe Matariki? How did Māori traditionally celebrate Matariki? When and how should Matariki be celebrated? Based on research and interviews with Māori experts, this book seeks answers to these questions and explores what Matariki was in a traditional sense so it can be understood and celebrated in our modern society.
Download or read book Corporate Governance of State Owned Enterprises written by Organisation for Economic Co-operation and Development and published by Org. for Economic Cooperation & Development. This book was released on 2005 with total page 236 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication gives a comparative review of corporate governance practices in relation to state-owned enterprises in OECD countries, including scale and organisation, board composition and functions, relationships with non-state shareholders, the role of stakeholders transparency and disclosure.
Download or read book Financing SMEs and Entrepreneurs 2012 An OECD Scoreboard written by OECD and published by OECD Publishing. This book was released on 2012-05-02 with total page 198 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book establishes a comprehensive international framework for monitoring SMEs’ and entrepreneurs’ access to finance over time.
Download or read book Asian Perspectives on Financial Sector Reforms and Regulation written by Masahiro Kawai and published by Brookings Institution Press. This book was released on 2011 with total page 338 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Examines Asia's emerging markets, which survived the financial debacle of 2008-09 with only modest declines in growth; discusses activities that could dampen continuing development in these markets including inflation, surging capital inflows, asset and credit bubbles, and rapid currency appreciation; and offers strategies to promote financial stability"--Provided by publisher.
Download or read book Mobile Learning Design written by Daniel Churchill and published by Springer. This book was released on 2015-12-21 with total page 437 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book focuses on mobile learning design from both theoretical and practical perspectives. It introduces and discusses how mobile learning can be effectively integrated into curricula, highlighting the design of four key components of learning-centric pedagogy: Resource, Activity, Support and Evaluation in the context of mobile learning. It also investigates the learning theories underpinning mobile learning design, and includes case studies in different contexts. It provides practical insights that allow teachers to change and transform teaching practices using mobile technology. Anyone involved in mobile-technology enhanced learning and teaching will find this book both informative and useful.
Download or read book Spectres of John Ball written by James G. Crossley and published by Equinox Publishing (UK). This book was released on 2022 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: For centuries, the priest John Ball was one of the most infamous or famous figures in the history of English rebels, best known for his saying 'When Adam delved and Eve Span, Who was then the gentleman'. But over the past hundred years his memory has faded dramatically. Along with Wat Tyler, Ball was one of the leaders of the Peasants' Revolt of 1381, a historically remarkable event in that leading figures of the realm were beheaded by the rebels. For a few days in June 1381, the rebels dominated London but soon met their demise, with Ball executed. Ball provided the theological justification for the uprising which he saw in apocalyptic terms. After the revolt, he was soon vilified and received an overwhelmingly hostile press for 400 years as an archetypal enemy of the state and a religious zealot. His reputation was rescued from the end of the eighteenth century onward and for over one hundred years he rivalled Robin Hood and Wat Tyler as a great English folk (and even abolitionist) hero. But his 640-year reception involves much more, of course, and is tied up with the story of what England is or could be.Overall, the book explains how we get from an apocalyptic priest who promoted a theocracy favouring the lower orders and the decapitation of the leading church and secular authorities to someone who promoted democracy and vague notions about love and tolerance. The book also explains why he has gone out of fashion and whether he can make another comeback.
Download or read book OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017 written by OECD and published by OECD Publishing. This book was released on 2017-07-10 with total page 612 pages. Available in PDF, EPUB and Kindle. Book excerpt: This consolidated version of the OECD Transfer Pricing Guidelines includes the revised guidance on safe harbours adopted in 2013, as well as the recent amendments made by the Reports on Actions 8-10 and 13 of the BEPS Actions Plan and conforming changes to Chapter IX.
Download or read book The Failure of Northern Rock written by Franco Bruni and published by . This book was released on 2009 with total page 217 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Commodity Investing and Trading written by Stinson Gibner and published by . This book was released on 2013 with total page 453 pages. Available in PDF, EPUB and Kindle. Book excerpt: Stinson Gibner brings two decades worth of experience to Commodity Investing and Trading, in which he and his experienced contributors discuss all aspects of the commodity markets, from fundamentals to how best to invest and trade in them. This book systematically provides the reader with an introduction to the primary risk drivers of each of the principle commodity markets.
Download or read book International Financial Management written by Alan C. Shapiro and published by John Wiley & Sons. This book was released on 2014 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Designed for students taking courses in international finance, international financial management, multinational finance and multinational financial management, International Financial Management offers a variety of real-life examples, both numerical and institutional, that demonstrate the use of financial analysis and reasoning in solving international financial problems. * Includes coverage of the emergence of the new international financial system, the rise of the BRICS and the credit crunch. * Complete use of IFRS throughout the chapter on measuring and managing transactions. * Contains numerous Asian, Latin American, African and European cases, applications and examples. * Provides a truly global context for the study of international financial management. * Focuses on decision making in an international context. * Contains coverage of all of the traditional areas of corporate finance including: working capital management, capital budgeting, cost of capital and financial structure.
Download or read book Baches of Raglan written by Venetia Sherson and published by Ramp Press Wintec. This book was released on 2008-01-01 with total page 123 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book is about Raglan's older baches, many of which were built in the boom years of the 50s and 60s. Others were much older and have been handed down through families with long connections to the Raglan community. Built of wood, concrete or fibrolite with iron roofs, they remain largely unaltered. The book tells the stories of people who have "a place at the beach" and an affection for a simple life. Baches of Raglan is the work of students and lecturers from the Wintec School of Media Arts.
Download or read book International Capital Markets written by Cally Jordan and published by Oxford University Press, USA. This book was released on 2021-03-18 with total page 432 pages. Available in PDF, EPUB and Kindle. Book excerpt: This accessible work provides critical analysis and explains in context the practice and operation of the international capital markets, their regulation, and their institutions.
Download or read book Valuation of Plant and Machinery written by Kirit Budhbhatti and published by . This book was released on 2002 with total page 590 pages. Available in PDF, EPUB and Kindle. Book excerpt:
