Download or read book Book Tax conformity in the IFRS Era written by Luca Menicacci and published by FrancoAngeli. This book was released on 2022-05-11T00:00:00+02:00 with total page 138 pages. Available in PDF, EPUB and Kindle. Book excerpt: 368.24

Download or read book National Supervision and Income Smoothing in Banks Annual Reports written by Costanza Di Fabio and published by Springer Nature. This book was released on 2021-05-17 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book deals with the debated relationship between the characteristics of national supervision and manipulative practices in banks’ annual reports, with a specific focus on income smoothing. The issue is quite challenging as, since the 2008 financial crisis, governmental bodies and regulators have stressed the crucial role of supervision for bank transparency purposes, but the effect of supervision on accounting manipulation is still discussed. Focusing on European banks, the book investigates whether the characteristics of national supervision affect bank propensity to smooth income, also considering the potential role of bank business models. By exploring a broad range of national supervision’s characteristics, the book presents a comprehensive view on the influence of country-level institutional settings on a form of earnings management widely used across the banking industry.

Download or read book Financial Statements in the United States of America written by Giorgio Castoldi and published by Youcanprint. This book was released on 2015-11-12 with total page 244 pages. Available in PDF, EPUB and Kindle. Book excerpt: Profili giuridici ed economici del bilancio d'esercizio delle società di capitali (corporations) operanti negli Stati Uniti d'America. Vengono delineate le norme federali e statali applicabili, i principali principi contabili U.S. Gaap, e le problematiche che si riscontrano tra le società quotate (public company) e società non quotate. Inoltre viene trattato il bilancio d'esercizio, nell'Unione Indiana, la Rep. Popolare Cinese e la Svizzera. Legal and economic profile of the financial statements about the corporations operating in the United States of America . This book outline the applicable federal and state Acts, Statutes and regulations, the main US GAAP accounting standards, and the problems that exist between the listed companies (public company) and non-listed companies . Also it is outlined the financial statements in the Indian Union, in the Popular Rep. of China and Switzerland.

Download or read book Annuaire de droit compare et d etudes legislatives written by and published by . This book was released on 1927 with total page 820 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Europa written by Giuseppe Casale and published by FrancoAngeli. This book was released on 2002 with total page 516 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Documenti di trasporto internazionali e doganali written by Renzo Pravisano and published by IPSOA. This book was released on 2010-11-05 with total page 647 pages. Available in PDF, EPUB and Kindle. Book excerpt: Il volume esamina tutta la documentazione che le aziende devono emettere per gli scambi con i Paesi terzi, per adeguarsi in materia contabile-amministrativo alla normativa commerciale, fiscale, doganale e valutaria. I rapporti economici con l'estero, che prevedono scambio di beni, richiedono l'espletamento di particolari formalità doganali con la predisposizione di una documentazione completa e corretta. Si tratta, in particolare, di documentazione: - commerciale - di trasporto e spedizione internazionale - contabile - doganale; - finanziaria e valutaria - di varia natura: sanitaria, crediti documentari, di conformità, ecc. Nel manuale si prende in esame la documentazione per il trasporto dei beni tenendo conto sia delle procedure amministrative e doganali sia di quelle contabili e fiscali, in modo da offrire al lettore un insieme coordinato di nozioni utili per un corretto adempimento a tutte le formalità documentali. In questa seconda edizione il volume è stato completamente rivisto al fine di procedere ad un suo aggiornamento in considerazione dell'evoluzione della normativa regolante la documentazione internazionale. Si è ritenuto opportuno introdurre una nuova parte relativa ai controlli doganali sui documenti al fine di approfondire i controlli che le imprese debbono effettuare sulla documentazione emessa e ricevuta, e porre quindi in essere i dovuti rimedi, instaurando le procedure di revisione previste dalla legislazione vigente. STRUTTURA DEL VOLUME Parte I: La documentazione commerciale e di trasporto Cap. 1: Documentazione commerciale: fonti normative Cap. 2: I Documenti di trasporto Internazionale Cap. 3: Termini di resa nel commercio Internazionale Parte II: I documenti del commercio internazionale emessi dalle CCIAA Cap. 4: Il codice meccanografico Cap. 5: Il Carte ATA Cap. 6: Il Carnet TIR Cap. 7: Origine commerciale e non preferenziale dei beni Cap. 8: Altri documenti doganali Parte III: I documenti doganali: Aspetti operativi Cap. 9: Origine preferenziale dei beni Cap. 10: La bolletta doganale DAU Cap. 11: Altri documenti doganali Parte IV: I controlli sui documenti doganali Cap. 12: Il servizio telematico doganale ed i codici identificativi Cap. 13:Le figure giuridiche degli operatori economici e degli operatori economici autorizzati Cap. 14: La figura giuridica dello spedizioniere doganale

Download or read book Islamic Capital Markets A Comparative Approach Second Edition written by Obiyathulla Ismath Bacha and published by World Scientific. This book was released on 2019-02-27 with total page 403 pages. Available in PDF, EPUB and Kindle. Book excerpt: Islamic Capital Markets: A Comparative Approach (2nd Edition) looks at the similarities and differences between Islamic capital markets and conventional capital markets. The book explains each topic from both the conventional and the Islamic perspective, offering a full understanding of Islamic capital markets, processes, and instruments. In addition to a full explanation of Islamic products, the book also ensures a holistic understanding of the dual markets within which Islamic capital markets operate.Ideal for both students and current practitioners, the second edition of the highly successful Islamic Capital Markets: A Comparative Approach fills a large gap in the current literature on the subject, featuring case studies from Malaysia, Indonesia, Europe, and the Middle East. One of the few comprehensive, dedicated guides to the subject available, the book offers comprehensive and in-depth insights on the topic of Islamic finance for students and professionals alike.

Download or read book Regulating Global Corporate Capitalism written by Sol Picciotto and published by Cambridge University Press. This book was released on 2011-05-12 with total page 603 pages. Available in PDF, EPUB and Kindle. Book excerpt: This analysis of how multi-level networked governance has superseded the liberal system of interdependent states focuses on the role of law in mediating power and shows how lawyers have shaped the main features of capitalism, especially the transnational corporation. It covers the main institutions regulating the world economy, including the World Bank, the IMF, the WTO and a myriad of other bodies, and introduces the reader to key regulatory arenas: corporate governance, competition policy, investment protection, anti-corruption rules, corporate codes and corporate liability, international taxation, avoidance and evasion and the campaign to combat them, the offshore finance system, international financial regulation and its contribution to the financial crisis, trade rules and their interaction with standards especially for food safety and environmental protection, the regulation of key services (telecommunications and finance), intellectual property and the tensions between exclusive private rights and emergent forms of common and collective property in knowledge.

Download or read book Melchiorre Caf written by Alessandra Anselmi and published by Midsea Books. This book was released on 2006 with total page 308 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication is the first truly collective attempt to study the work of Melchiorre Cafa'. In a variety of studies, it discusses specific and synoptic issues related to his oeuvre. The book also presents a check-list of works by (or attributed to) the artist; this check-list aims at establishing a critical repertory of his oeuvre.

Download or read book Bi and multilingual universities European perspectives and beyond written by Daniela Veronesi and published by University Press Bozen. This book was released on 2009 with total page 446 pages. Available in PDF, EPUB and Kindle. Book excerpt: This collection of the proceedings of the 3rd conference on bi- and multilingual universities, held at the Free University of Bozen-Bolzano from 20 to 22 September 2007, tries to give a state-of-the-art insight into theoretical and practical approaches towards implementing bi- and multilingual models and policies in higher education institutions in various parts of the world.

Download or read book Kucers The Use of Antibiotics written by M. Lindsay Grayson and published by CRC Press. This book was released on 2017-10-02 with total page 4894 pages. Available in PDF, EPUB and Kindle. Book excerpt: Kucers’ The Use of Antibiotics is the definitive, internationally-authored reference, providing everything that the infectious diseases specialist and prescriber needs to know about antimicrobials in this vast and rapidly developing field. The much-expanded Seventh Edition comprises 4800 pages in 3 volumes in order to cover all new and existing therapies, and emerging drugs not yet fully licensed. Concentrating on the treatment of infectious diseases, the content is divided into four sections - antibiotics, anti-fungal drugs, anti-parasitic drugs, and anti-viral drugs - and is highly structured for ease of reference. Each chapter is organized in a consistent format, covering susceptibility, formulations and dosing (adult and pediatric), pharmacokinetics and pharmacodynamics, toxicity, and drug distribution, with detailed discussion regarding clinical uses - a feature unique to this title. Compiled by an expanded team of internationally renowned and respected editors, with expert contributors representing Europe, Africa, Asia, Australia, South America, the US, and Canada, the Seventh Edition adopts a truly global approach. It remains invaluable for anyone using antimicrobial agents in their clinical practice and provides, in a systematic and concise manner, all the information required when prescribing an antimicrobial to treat infection.

Download or read book Correspondent Central Banking Model CCBM written by European Central Bank and published by . This book was released on 1998 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Agricultural Cooperative in the Framework of the European Cooperative Society written by Georg Miribung and published by Springer. This book was released on 2021-04-10 with total page 563 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book assesses the Statute for a European Cooperative Society (SCE) regarding agricultural activities by comparing how specific questions arising in this context must be dealt with under the Italian and Austrian legal systems. In this regard, Council Regulation (EC) No. 1435/2003, of 22 July 2003, on the Statute for a European Cooperative Society (SCE), is used as a tool for the structured analysis of various aspects of agricultural cooperatives. However, a comparison is only meaningful if the results are made comparable on the basis of a previously defined standard. Accordingly, the study uses, on one hand, a cooperative model developed by European legal scholars that defines general guidelines on how cooperatives should function (PECOL). On the other, the results are presented in connection with economic considerations to discuss how efficient rules can be developed.

Download or read book Revised Guidelines for Public Debt Management written by International Monetary Fund, and published by International Monetary Fund. This book was released on 2015-03-11 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Revised Guidelines for Public Debt Management have been developed as part of a broader work program undertaken by the IMF and the World Bank to strengthen the international financial architecture, promote policies and practices that contribute to financial stability and transparency, and reduce countries external vulnerabilities.

Download or read book Neoliberal Legality written by Honor Brabazon and published by Taylor & Francis. This book was released on 2016-11-10 with total page 227 pages. Available in PDF, EPUB and Kindle. Book excerpt: Neoliberalism has been studied as a political ideology, an historical moment, an economic programme, an institutional model, and a totalising political project. Yet the role of law in the neoliberal story has been relatively neglected, and the idea of neoliberalism as a juridical project has yet to be considered. That is: neoliberal law and its interrelations with neoliberal politics and economics has remained almost entirely neglected as a subject of research and debate. This book provides a systematic attempt to develop a holistic and coherent understanding of the relationship between law and neoliberalism. It does not, however, examine law and neoliberalism as fixed entities or as philosophical categories. And neither is its objective to uncover or devise a ‘law of neoliberalism’. Instead, it uses empirical evidence to explore and theorise the relationship between law and neoliberalism as dynamic and complex social phenomena. Developing a nuanced concept of ‘neoliberal legality’, neoliberalism, it is argued here, is as much a juridical project as a political and economic one. And it is only in understanding the juridical thrust of neoliberalism that we can hope to fully comprehend the specificities, and continuities, of the neoliberal period as a whole.

Download or read book Introduction to Financial Accounting Concepts Cases and Exercises written by Simone Domenico Scagnelli and published by . This book was released on 2019 with total page 240 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Government at a Glance 2015 written by OECD and published by OECD Publishing. This book was released on 2015-07-06 with total page 214 pages. Available in PDF, EPUB and Kindle. Book excerpt: Government at a Glance provides readers with a dashboard of key public sector indicators. Each indicator is presented in a user-friendly format, with graphs, brief descriptive analysis, and methodological information.