WILEY IAS 2004: Interpretation and Application of International Accounting and Financial Reporting Standards

Book Description

Interpretation and Application of International Accounting Standards 2004
A tool for understanding, implementing, and using the new standards
Uniform accounting practices reduce the costs of preparing financial statements and facilitate assessors of business results. This volume clearly explains the latest updates of International Accounting Standards (IAS) and their practical application. Chapters integrate relevant interpretations from the IASC's Standing Interpretations Committee, and include discussion of recent worldwide developments. Accounting and investment professionals operating globally will find this book to be a vital resource.
Barry J. Epstein, PhD, CPA (Chicago, IL), is a Partner at Gleeson, Sklar, Sawyers & Cumpata LLP. Abbas Ali Mirza, ACA, AICWA, CPA (Dubai, United Arab Emirates), is a Partner at Deloitte & Touche.

Customer Reviews:

Useful introduction, but not for accounting professionals.......2005-01-22

As an IFRS auditor I use several IFRS publications (mainly from Big 4 audit firms). After browsing Wiley IAS 2004 at my local bookstore, I decided not to buy it because it is just not detailed enough in areas such as financial instruments, first-time adoption of IFRS and employee benefits. I prefer using more detailed, and more authoritative, IFRS publications such as International GAAP 2005 (available on amazon.co.uk).

American approach to IAS..........2003-02-14

This book gives the full coverage of current IASs (at the end of 2002) and extensively discusses ongoing IASB projects which are expected to come in force in 2003.

The book gives somewhat different from the European/UK approach to IASs... for example, benchmark treatment is assumed by authors as "preferred". The other major source of IAS guidance - Butterworths Tolley's UK and International GAAP - specifically states that "although the terms 'benchmark' and 'allowed alternative' were retained, the IASC Board has made it clear that both treatments enjoy equal status. The fact that one approach is labelled 'benchmark' does not mean that it is the Board's preferred approach.".

All in all Wiley IAS 2003 is a must buy for all dealing with IASs. Due to lack of current US textbook in international accounting this book becomes more that a reference for a professional. It may also be useful source for accounting students and teachers wishing to better understand differences between US GAAP/IAS differences in treatments and approaches.

Book Description

On the premise that pension provision in Europe will dramatically change over the next few decades, this book concentrates on the funded component of pension wealth, and specifically on annuities - financial products that, on the basis of actuarial equivalence, allow the conversion of wealth into a lifelong stream of income.

Developing an Annuity Market in Europe provides an analysis of how longevity and return risks are dealt with, besides considering key features from both household and insurance company perspectives. It takes account of the fact that annuity markets are expected to attract much interest in future years given the prospective cuts in public pension expenditure. In order to fill the gap between shrinking pensions and desired retirement consumption, the authors argue, annuities must be well regulated and supplied with financially attractive products. These conditions hardly exist today: thin markets and scant interest prevail, information is incomplete and imperfect, products show significant disparities. The contributors to this book explore the causes of present malfunctioning and examine the changes that may give annuities a new and vital function, which, along with greater competition and greater regulation may significantly alter the present scene of pension finance.

Finally, the book offers an overview of regulatory issues including transparency, prudential provisions, appropriate levels of guarantees, and administrative costs.

This important and timely book will be invaluable to anyone interested in annuities, from practitioners through to students, researchers and academics concerned in financial or public economics.

Average customer rating:
Chemistry: Principles and Reactions, Student Solutions Manual
Cassandra T. Eagle
Manufacturer: Saunders College Pub
ProductGroup: Book
Binding: Paperback

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Student Solutions Manual Chemistry: Principles and Reactions
William L. Masterton , Cecile N. Hurley , Cassandra T. Eagle , and David G. Farrar
Manufacturer: Harcourt College Pub
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Students [sic] solutions manual for chemistry: Principles & reactions (Saunders golden sunburst series)
John E Bauman
Manufacturer: Saunders College Publishing
ProductGroup: Book
Binding: Unknown Binding

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STUDENT SOLUTIONS MANUAL CHEMISTRY: PRINCIPLES AND REACTIONS
William L. Masterton
Manufacturer: Harcourt College Pub
ProductGroup: Book
Binding: Paperback
ASIN: B000O8YV0S

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Student solutions manual for chemistry: Principles and reactions (Saunders golden sunburst series)
William L Masterton
Manufacturer: Saunders College Pub
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Binding: Unknown Binding

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ASIN: B0006PCBX8

Book Description

Egbert Havinga was a pioneer in understanding organic photochemistry who made creative and original contributions to the structure and photochemical mechanisms in the Vitamin D System. This Dutch chemist also made significant contributions to peptide and protein chemistry and stereochemistry.

Amazon.com

Lila Moscowitz, the Jewish-American heroine of Binnie Kirshenbaum's novel Pure Poetry, is a witty mess. She lies her head off, bribes little kids with candy, writes smutty poems in highly rigid forms, and advises students in her poetry class not to read books. She overdramatizes everything that happens to her, avoids her true feelings, and whips up a frenzy of neuroses at the drop of a zipper. In other words, she's like most people you know.

As her 35th birthday approaches, Lila begins to miss her ex-husband, a German cartographer whose parents were Nazis (Albert Speer was his uncle). What she misses most about Max is the great sex, which was unpredictable and ferociously exciting--especially rousing because of rassenschande, or the taboo mingling of the races. This makes her new relationship with blue-blooded Henry seem all the more stifling. She's getting tired of Henry's fastidiously protective attitude toward his silverware and soup tureens, not to mention his contention "that he does not have fantasies, that he is perfectly content with average sex, whatever that is." But she tries to stay with him, because at a certain age the bohemian lifestyle turns into something irresponsible, even pathetic, particularly in New York City. Lila herself understands that this is the source of her irony: "I mock feelings," she says blithely. "I make jokes to deflect the sorry truths about myself, and I use snide comments to camouflage hurt, and I'm good at it."

Lila wants to live freely in a world that favors discipline and orderly existence, especially for women approaching the end of their childbearing years. Her quest to balance freedom and form, or freedom within form, plays out metaphorically in Pure Poetry's structure: each chapter is headed by a definition of a poetic term that is somehow related ("fabliau" before a sex scene, "elegy" before a funeral, and so on). Certain readers might appreciate Kirshenbaum's attempt to impose some order on her narrative. The rest of us can race past these epigraphs (they're short) in favor of the narrative itself--wild, silly, and uncompromisingly fun, it's no more grown-up than Lila. --John Ponyicsanyi

Book Description

Meet Lila Moscowitz, a smart-mouthed, Jewish American beauty with a voracious appetite for sex, a remarkable talent for outrageous lies, and an unerring knack for screwing up her life. An accomplished poet, renowned for writing "smut and filth in terza rima," she goes about her life in Pure Poetry with enough attitude and verve to win your heart forever. But since fleeing the all-consuming passion of her marriage to Max, the sexy German, she can no longer compose so much as a couplet; ghosts have taken over her Greenwich Village apartment, and the contrast between her feelings for her present lover and her former husband is breaking her heart. And neither her best friend, Carmen, nor her cross-dressing analyst, Leon, is able to soothe her angst over her impending thirty eighth birthday, an occasion fraught with a thirty-seven year tradition of emotional devastation. But time waits for no woman, and the dreaded birthday does bring insight: Love can be undone by the same desires that nurture it. Lila knows that she has got to take action, and in doing so she comes to realize some startling truths about herself, her capacity for love, and the nature of true freedom.

Binnie Kirshenbaum's voice has been acclaimed by critics and readers alike. Already a bestselling author in Germany, Kirshenbaum demonstrates a brilliant maturity in Pure Poetry. Not since Erica Jong's Fear of Flying has a novel so captured a woman's heart and desires. Readers will cheer Pure Poetry for its heady mix of humor and sadness, and for its slyly unsettling visions of modern life.

Customer Reviews:

Very disappointing.......2006-01-06

Having enjoyed some of the author's previous novels, I found Pure Poetry to be very disappointing. The story centers around the main character who is incredibly annoying and doesn't seem to ever get it. She is not likable, nor is she even interesting. When the reader does not care one whit about what happens to the main character in a character-driven novel lacking any cohesive plot, the result is a mess.

I recommend A Disturbance in One Place instead; that is a much more enjoyable read.

Haven't I Read This Before?.......2001-12-16

I found Binnie Kirshenbaum's latest novel disappointing. Having read (and loved) her previous novels, I really wanted to like this one. Unfortunately that didn't happen. The main character, Lila, is annoying and unlikeable. It's hard to care about what happens to her because she's so immature. I actually found myself rooting for her family and was happy with the ending, even though I don't think that's the author's intention. A short story with an annoying main character can work, but in a novel it's excruciating. Lila is witty and somewhat interesting, but these qualities are overshadowed by her pettiness. I don't care how badly her family treats her. I agree with other reviewers in that the poetry seems to be slapped on. I found the definitions at the beginning of each chapter irrelevant. I felt the same way about the ghosts. They pulled me out of the narrative and detracted from the plot. Lila bares great resemblance to characters from Ms. Kirshenbaum's previous books, she's sexually charged and slightly raunchy. That in itself doesn't make an original, interesting character. The scene with the blood (slightly altered) appeared in a previous work. This makes me feel like I'm reading the same story over again, but with an unlikely plot and a disappointing character. That said, Ms. Kirshenbaum is skillful with dialogue, and the story is seriously funny in places. Laugh out loud funny. But in the end, that's not enough.

Pure doggerel.........2001-09-24

Disappointing.....the author desperately needs some Vitamin P (for Prozac) in her morning coffee....petty, mean-spirited, and not too bright....the heroine (??) screws up her life over and over....and does not seem to learn from the experience....what a downer.......

Pure doggerel.........2001-09-24

A Complete Waste of Time.......2001-04-12

I started this book about 6 months ago and never finished but I started reading it on a recent vacation and unfortunately had nothing else to read so I finished it. Lila, the supposed-heroine of the book is the most annoying and selfish character I have read lately. The rest of the characters were no better and seemed so stereo-typical and boring. I think the whole story was completely illogical, especially how she had never been in love yet but when she gets married she turns into a co-dependent and pathetic excuse for a woman who then is supposed to be this nationally acclaimed poet who seems like nothing but a shallow 30-sometihng who sleeps around. Plus the characterization of her family is completely ridiculous; I know of no one whose own family is that insensitive. The whole story was so trite and so predictable. I wish I would have read all of the reviews before I bought this book.

Average customer rating:

Pure Poetry : A Novel
Binnie Kirshenbaum
Manufacturer: Simon and Schuster
ProductGroup: Book
Binding: Hardcover
ASIN: B000O61O7S

Book Description

The eastern campaigns of the Civil War involved the widespread use of field fortifications, from Big Bethel and the Peninsula to Chancellorsville, Gettysburg, Charleston, and Mine Run. While many of these fortifications were meant to last only as long as the battle, Earl J. Hess argues that their history is deeply significant. The Civil War saw more use of fieldworks than did any previous conflict in Western history.

Hess studies the use of fortifications by tracing the campaigns of the Army of the Potomac and the Army of Northern Virginia from April 1861 to April 1864. He considers the role of field fortifications in the defense of cities, river crossings, and railroads and in numerous battles. Blending technical aspects of construction with operational history, Hess demonstrates the crucial role these earthworks played in the success or failure of field armies. He also argues that the development of trench warfare in 1864 resulted from the shock of battle and the continued presence of the enemy within striking distance, not simply from the use of the rifle-musket, as historians have previously asserted.

Based on fieldwork at 300 battle sites and extensive research in official reports, letters, diaries, and archaeological studies, this book should become an indispensable reference for Civil War historians.

Customer Reviews:

Field armies, fortifications and more.......2007-09-20

A book on Civil War fortifications should be dry as the Sahara and as easy to get thru as a concrete block wall. In the hands of a lesser author that would be true! What we have is a very readable, intelligent history of the Civil War in the east with emphases on fortifications. The author chooses to follow the campaigns and discuss the use of or lack of fortifications during the campaign and in the ongoing war. This simple idea gives the reader a very good overview of the war and a very intelligent discussion of how and why "digging in" became the norm.
We start with a discussion of the American approach to battle and the theory of when and why fortifications were appropriate. This prepares us for the war's early months when armies use fixed forts to control areas but look for "a fair fight in the open". Reality meets theory during the Peninsula Campaign and The Seven Days as first one side and than the other is forced to dig. Hard lessons are quickly forgotten as the main armies struggle with the ideas of offensive or defensive actions and the fear fortifications will foster a defensive mentality. This interplay makes John B. Hood's actions outside Atlanta much easier to understand, something the book does not cover but a student of the war will grasp.
The three chapters on the war in the Carolinas are excellent! "The Reduction of Battery Wagner" alone almost pays for the book. I have not read a better account of Civil War sieges and the impact on the men than in this chapter.
The book ends with Mine Run and the Union not attacking the extensive fortifications in the area. When we reach the fall of 1863, the reader fully understands and appreciates the revolution that has occurred. The stage is set for the second volume "Trench Warfare under Grant & Lee".
A very good Glossary takes care of vocabulary problems. Within a couple of chapters, even a novice reader will seldom have to refer to it. Maps, illustrations and photographs are common and well placed giving us the visual information we need to supplement the text.
This is not a basic book! However, it is not an advanced tome that requires a military education or years of study to enjoy. The reader needs a good idea of the events in the East from 1861 to 1863. You will have to be prepared to check the glossary on a regular basic for the first 20 to 50 pages too. After that, you will have a very informative, intelligent learning experience.

An exploration of a shadowy corner of Civil War history.......2005-07-04

In popular perception of Civil War combat, entrenchments were something that came along late in the war when troops, weary of being targets when marching across open fields, took to digging in the earth to find protection. As Hess amply demonstrates in this new volume, the first of a projected trilogy, entrenchments in fact were an integral part of the Civil War landscape from the earliest months. He backs his narrative with numerous citations from official and unofficial accounts and he discusses the details of how entrenchments were made (and how they evolved as the war went on). This volume is an important contribution to understanding how the war was fought and to better fix its place in the continuing development of military theory and technology.

For Expert and Civil War Buff.......2005-05-08

Dr. Hess has authored one of the most significant books in print on the use of field fortifications during the US Civil War and the relationship of these works to the actual campaigns. Although there are some other books that do include some of this information, including several excellent post-war sources from the 19th century, this book does a remarkable job of putting the subject in perspective. Many so called "Civil War" experts simply do not realize the significance of the role of field and permanent fortifications during many of the key campaigns of the war and reduce everything to simple terms stating "there were breastworks, etc..." They simply give no detail and the reader can not understand such details as why some of these "works" were easily overrun, why some railroad cuts made great defensive positions and others did not, or even why on Cemetary Ridge at Gettysburg the troops of II Corps could not entrench themselves.
Hess not only describes what the defenses consisted of, but also shows how they affected the campaign. He also includes background information as well as detailing the events related to the campaigns. The book does not rehash the old story of bullets and beans in these operations, instead with Hess we see its bullets, beans and spades.
The reader will soon notice this book does not cover all the operations of the Civil War where fortifications were involved, but that is because this is the first volume with two additional ones planned. The publisher did a good job in reproducing the photos. One serious flaw is a lack of maps for the reader to follow everything mentioned in the text. This usually results from the publisher attempting to save on production expenses and there is not much the author can do to correct it. On the other hand, any expert or buff will have other books available with the missing maps they need for folowing the text (the first volume of the old West Point Atlas of American Wars has just about every map you may need).
This volume covers the eastern theater through April 1864 and includes a good deal of information on the defenses of Washington and Richmond (which are more than just field fortifications). It also covers the battles of the Peninsula Campaign of 1862 where fortifications played a key role. The limited role of field fortifications in some of the campaigns of Northern Virginia are included as well as information on how work was done to protect Harrisburg and even far off Pittsburgh with fixed defenses against Lee's second invasion of the north.
This book is not intended for fast reading or skimming, but instead created for those who have a real interest in the Civil War and want to enjoy a good read.

Book Description

This book offers a radical reinterpretation of the formative stages of Chinese culture and history, tracing the central role played by cosmology in the formation of China's early empires. It crosses the disciplines of history, social anthropology, archaeology, and philosophy to illustrate how cosmological systems, particularly the Five Elements, shaped political culture. By focusing on dynamic change in early cosmology, the book undermines the notion that Chinese cosmology was homogenous and unchanging. By arguing that cosmology was intrinsic to power relations, it also challenges prevailing theories of political and intellectual history.

Book Description

Provides a framework for designing peptide-based therapeutic agents with improved transport and metabolism properties for optimal in vivo activity. Covers recent advances in molecular biology of transporters as well as what is more classically known about drug metabolism and drug transport of amino acids and peptides. Focuses on intestinal peptide transport, liver peptide transport, peptide delivery to the brain, peptide transport in microorganisms, and approaches to limiting peptide metabolism. Reviews the state of knowledge in the field and provides examples of how knowledge of peptide transport was used to design strategies for improved delivery of specific classes of agents. Details experimental systems that can be used to evaluate transport and metabolism of peptide-based drugs.

Book Description

This digital document is an article from Business North Carolina, published by Business North Carolina on January 1, 2002. The length of the article is 5010 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

Citation Details
Title: Rainbows have to fin for themselves. (Tar Heel Tattler).(National Park Service to bring back brook trout in Smoky Mountains)(Brief Article)
Author: Tim Gray
Publication: Business North Carolina (Magazine/Journal)
Date: January 1, 2002
Publisher: Business North Carolina
Volume: 22 Issue: 1 Page: 12(2)

Article Type: Brief Article

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