The pace of development in financial reporting has accelerated sharply during the last few years and shows no sign of abating as the UK prepares to comply with International Accounting Standards. This text seeks to give accounting professionals an understanding of UK accounting standards and demonstrate how standards are used in practice. This text is the perfect companion for those who need to keep abreast of changes to accounting standards or those who need to see how the standards are applied in practice.
IFRS: A Framework-based Perspective links broad concepts and general accounting principles to the specific requirements of IFRS to help students develop and understand the judgments required in using a principle-based standard. Although it is still unclear whether the US will adopt IFRS, the global business environment makes it necessary for accounting students and professionals to be bilingual in both US GAAP and IFRS. This comprehensive textbook offers: A clear presentation of the concepts underlying IFRS A conceptual framework to guide students in interpreting and applying IFRS rules A comparison between IFRS and US GAAP to develop students' understanding of the requirements of each standard Real world examples and case studies to link accounting theory to practice, while alsoexposing students to different interpretations and applications of IFRS A 'future developments' section to explain current issues on the IASB's active agenda, respective stages of development, and expected outcomes End of chapter material covering other aspects of financial reporting, including international auditing standards, international ethics standards, and corporate governance and enforcement, as well as emerging topics, such as integrated accounting, sustainability and social responsibility accounting and new forms of financial reporting Burton & Jermakowicz have crafted a thorough and extensive tool to give students a competitive edge in understanding, and applying IFRS. A companion website provides additional support for both students and instructors.
For the first time ever, clear, comprehensive information about the major e-learning standards has been brought together in a single resource. No more confusing patchworks of information gleaned from scattered Web sites and periodicals. No more frustrating searches through hundreds of pages of technical specifications to find the twenty pages that apply to you. No more sorting through the alphabet soup of acronyms trying to discern which of them you need. Written by the developers of the first Learning Management System (LMS) to be AICC-certified for Web-based interoperability, E-Learning Standards: A Guide to Purchasing, Developing, and Deploying Standards-Conformant E-Learning thoroughly covers this complex topic.
"Gradually, a faint brightness appeared in the east, and the air, which had been very warm through the night, felt cool and chilly. Though there was no daylight yet, the darkness was diminished, and the stars looked pale. The prison, which had been a mere black mass with little shape or form, put on its usual aspect; and ever and anon a solitary watchman could be seen upon its roof, stopping to look down upon the preparations in the street . . . By and by the feeble light grew stronger, and the houses with their sign-boards and inscriptions stood plainly out, in the dull grey morning . . . And now, the sun's first beams came glancing into the street; and the night's work, which, in its various stages and in the varied fancies of the lookers-on had taken a hundred shapes, wore its own proper form - a scaffold and a gibbet . . . " (The Complete Works of Charles Dickens, Harper & Brothers, New York and London, Barnaby Rudge, Vol. II, Chapter XIX, page 164. ) Dickens describes an activity which takes place in the early morning hours, just before sunrise. As the day begins and people start to go about their business and get ready to watch the hanging, the hangman is ready with the gallows.
This book explores the efforts of educational reformers who sought to link secondary and higher education in the decades after 1870. Through various state, regional, and national initiatives, these reformers created a hierarchical system, laid the foundation for a growing standardization in education, and influenced who would have access to college. Neither higher education nor the secondary branches dominated the other in creating this educational system. Rather, through debate, argument, and accommodation, the two levels mutually shaped each other in a time of significant political and economic change. Reformers today wrestle with this legacy as they continue to forge connections between the two educational levels.
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