Consolidated Financial Reporting
Consolidated Financial Reporting

Author: Paul Taylor

Publisher: SAGE

Published: 1996-05-25

Total Pages: 385

ISBN-13: 1849207097

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Consolidated Financial Reporting introduces and examines what is currently the most central and controversial area in financial reporting. In an innovative and distinctive way the author integrates concepts, techniques, controversies and current practice. Techniques are introduced within a framework which shows why they work and what the figures mean. Controversial issues are grounded within modern accounting theory and practice. All core areas and relevant standards are covered including: acquisition and merger accounting; fair values at acquisition; goodwill; consolidated cash flow statements; reporting consolidated financial performance; foreign currency translation; segmental reporting; off-balance sheet financing; and related party transactions. The book is designed so that readers with particular interests - for example in technical matters or concepts and standards - can easily find their way through clearly marked sections. Discussion and calculation reinforce each other - calculations illustrate controversies, and controversies and concepts illustrate techniques. Examples are carefully graduated and care is taken not to obscure principles with unnecessarily complex calculations. Materials are set into an international context. The book is both rigorous and accessible. It is an extensive revision of and successor to the author′s 1987 title Consolidated Financial Statements. Because of recent theoretical and institutional developments, an enormous amount of new material has been added and new teaching approaches to many areas included. There are many more worked examples and exercises as well as approachable discussions of ′state-of-the-art′ advanced topics. The solutions notes for each case are avilable on a disk for instructors who recommend the book for course use.

UK GAAP
UK GAAP

Author: Mike Davies

Publisher: Springer

Published: 1997-09-10

Total Pages: 1901

ISBN-13: 1349138193

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Most companies have to produce year-end accounts. UK GAAP is an essential tool for all those involved in preparing, auditing and using company accounts. It explains all accounting regulations in force and illustrates them fully with extracts from the accounts of major companies. As a result it is now the best-selling guide to UK financial reporting on the market.

Legislative Calendar
Legislative Calendar

Author: United States. Congress. House. Committee on Government Reform and Oversight

Publisher:

Published: 1996

Total Pages: 508

ISBN-13:

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Animal Rights
Animal Rights

Author: Harold D. Guither

Publisher: SIU Press

Published: 1998

Total Pages: 292

ISBN-13: 9780809321995

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In the past decade, philosopher Bernard Rollin points out, we have "witnessed a major revolution in social concern with animal welfare and the moral status of animals." Adopting the stance of a moderate, Harold Guither attempts to provide an unbiased examination of the paths and goals of the members of the animal rights movement and of its detractors. Given the level of confusion, suspicion, misunderstanding, and mistrust between the two sides, Guither admits the difficulty in locating, much less staying in, the middle of the road. The philosophical conflict, however, is fairly clear: those who resist reform, fearing that radical change in the treatment of animals will infringe on their business and property rights, versus the new activists who espouse a different set of moral and ethical obligations toward animals. From his position as a moderate, Guither presents a brief history of animal protection and the emergence of animal rights, describes the scope of the movement, and identifies major players such as Paul and Linda McCartney and organizations such as People for the Ethical Treatment of Animals that are actively involved in the movement. He concentrates on what is actually happening in the 1990s, discussing in detail the possible consequences of the current debate for those who own, use, or enjoy animals in entertainment and leisure pursuits. A reference work for students in animal sciences and veterinary medicine, the book also poses questions for philosophers, sociologists, and public policymakers as well as animal owners, animal and biomedical researchers, and manufacturers and distributors of animal equipment and supplies.

British Forestry in the 20th Century
British Forestry in the 20th Century

Author: Dick Richards

Publisher: BRILL

Published: 2021-11-22

Total Pages: 330

ISBN-13: 9004474390

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This book tells the fascinating story of the policies and projects that resulted in doubling the size of British forests over the past eighty years and of the Acts and actors that played a role in this development. By the end of the century the area of forests in the United Kingdom (including Northern Ireland) had risen to over two and three quarter million hectares and covered eleven per cent of the land area. Three quarters of them consisted of plantations. Few other countries - Ireland and Denmark are two - have achieved a comparable change in the rural landscape in favour of forestry over as short a time. Furthermore, from being in a deplorable state by the end of the First World War, British forests are now well above the European average in terms of productivity (wood yield per hectare). At the same time they are being called upon to meet increasingly heavy social and environmental demands from a dense, largely urbanised society.