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.
Editors Laurie Brown, Max Dresden, Lillian Hoddeson and Michael Riordan have brought together a distinguished group of elementary particle physicists and historians of science to explore the recent history of particle physics. Based on a conference held at Stanford University, this is the third volume of a series recounting the history of particle physics and offers the most up-to-date account of the rise of the Standard Model, which explains the microstructure of the world in terms of quarks and leptons and their interactions. Major contributors include Steven Weinberg, Murray Gell-Mann, Michael Redhead, Silvan Schweber, Leon Lederman and John Heilbron. The wide-ranging articles explore the detailed scientific experiments, the institutional settings in which they took place, and the ways in which the many details of the puzzle fit together to account for the Standard Model.
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.
For advanced web search engines to be able not only to search for semantically related information dispersed over different web pages, but also for semantic services providing certain functionalities, discovering semantic services is the key issue. Addressing four problems of current solution, this book presents the following contributions. A novel service model independent of semantic service description models is proposed, which clearly defines all elements necessary for service discovery and selection. It takes service selection as its gist and improves efficiency. Corresponding selection algorithms and their implementation as components of the extended Semantically Enabled Service-oriented Architecture in the Web Service Modeling Environment are detailed. Many applications of semantic web services, e.g. discovery, composition and mediation, can benefit from a general approach for building application ontologies. With application ontologies thus built, services are discovered in the same way as with single domain ontologies, and the mediation problem between service ontologies is solved. Further, an ontology-based approach to improve service discovery is proposed and validated. Within the service model, a service selection approach oriented at quality criteria is proposed. It normalises diverse qualities of a service in their respective metrics and employs a service selection algorithm based on soundness.
'This very practical book is a must for anyone working towards achieving the Every Child Matters Standards. Local authorities, schools, early years settings, children's centres and post 16 providers will find this book invaluable in supporting their goal to meeting the standards. It is easy to use and contains all the information needed at each step of the process. The CD will provide copies of all the forms described in the book which will build up an extensive evidence base to support the self evaluation process' - Lorraine Petersen, CEO of NASEN In this book Rita Cheminais shows you how your setting can achieve the Every Child Matters (ECM) Standards. Paying attention to the practical details, she provides advice and guidance on: - applying the ECM standards to mainstream primary and secondary schools, special schools, Pupil Referral Units (PRUs) and Children's Centres; - undertaking the ECM Standards audit; - monitoring and evaluating progress; - building a portfolio of evidence; - the assessment process. The evidence gathered towards meeting the ECM Standards can be fed into and inform the OFSTED school self-evaluation form (SEF).The author has also included: - full evidence descriptors for each of the 12 ECM Standards in table format, aligned with the relevant ECM outcomes; - useful summary checklists; - an accompanying CD full of downloadable material, including an improvement planning and self-evaluation framework and a Power-Point presentation. Every educational setting needs this book.
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