This publication provides examples of sets of accounts for the year ended 31 December 2011. Illustrating the required disclosure and presentation for UK groups and UK companies, these model accounts will help you prepare your financial statements whether you report under International Financial Reporting Standards (IFRS) or UK GAAP. In addition to the appendices on IFRS 9 and first-time adoption, the latest edition includes appendices on: Agricultural assets IFRSs 10 and 11 IFRS 13 and Current and forthcoming requirements.
"IFRS SYSTEM evolved out of Financial Reporting Specialists? (FRS, www.frsgroup.com.au) need for a superior automated financial reporting tool. In 2004 when FRS were looking for a tool that could assist them to prepare client?s financial reports, they were unable to find one that did everything to the high standard required. They solved the problem by internally developing IFRS SYSTEM. Since 2004 IFRS SYSTEM has undergone extensive development and testing and it has been used successfully to prepare interim and annual financial reports for hundreds of clients. IFRS SYSTEM has now evolved into a ?commercially ready? application and in addition to its core financial reporting application, IFRS SYSTEM also offers other software, tools and books. IFRS SYSTEM products were marketed for the first time in 2010 and these products have quickly established themselves in leading accounting and auditing firms as well as large and small companies."--Publisher's website.
The Minerals Yearbook is an annual publication that reviews the mineral and material industries of the United States and foreign countries. The Yearbook contains statistical data on materials and minerals and includes information on economic and technical trends and development. The Minerals Yearbook includes chapters on approximately 90 commodities and over 175 countries. This volume of the Minerals Yearbook provides an annual review of mineral production and trade and of mineral-related government and industry developments in more than 175 foreign countries. Each report includes sections on government policies and programs, environmental issues, trade and production data, industry structure and ownership, commodity sector developments, infrastructure, and a summary outlook.
This book investigates the extent to which the EU has defined and operationalised the notion of effective multilateralism. Reform has dominated the agenda of the EU in recent years with the adoption and implementation of the Lisbon Treaty. However, various international organisations have also been in reform mode in an attempt to adjust their structure to the changing polarity and counter criticisms about a lack of legitimacy, accountability and effectiveness. The EU and Effective Multilateralism examines the EU’s intention to make multilateral settings more effective, as formulated by the European Security Strategy in December 2003. Firmly grounded in new empirical research, it provides a balanced account of the fit between internal reform (the institutional reform within the EU, notably following the entry into force of the Lisbon Treaty) and external reform (the institutional reform of the international reform in which the EU operates). This book will be of much interest to students of EU politics, European security, international organisations, foreign policy and IR in general.
In recent years, the airport sector has moved from an industry characterised by public sector ownership and national requirements, into a new era of airport management which is beginning to be dominated by the private sector and international players. Airports are now complex enterprises that require a wide range of business competencies and skills to meet the needs of their users, just as with any other industry. Moreover, deregulation of air transport markets has made the airport sector much more competitive and given airports greater incentives to develop innovative, proactive and aggressive marketing strategies so that they can reap the benefits from these developments. New types of airline business model, such as low cost carriers, have emerged through deregulation, which in many cases require a completely different approach to be adopted by airport marketers and have encouraged a further deviation from past practice. The travelling public is also becoming more experienced and is generally placing greater demands on the airport operator to deliver a quality product at a time when more stringent controls, especially as regards security, have been introduced. This accessible book fills an important need for an up-to-date, comprehensive and in-depth textbook that introduces students and practitioners to the principles and practice of airport marketing as well as the major changes and future marketing challenges facing the airport sector. It applies principles of marketing within the airport industry, and examines airport marketing and its environment, how to define and measure the market for airport services, airport marketing planning, and individual elements of the airport marketing mix (product, price, promotion and distribution). The book integrates key elements of marketing theory with airport marketing in practice. Each chapter contains extensive industry examples for different types of airports from around the world to build on the theoretical base of the subject and show real-life applications. The dynamic nature of the airport industry requires students and practitioners to have a thorough, up-to-date and contemporary appreciation of airport marketing issues and challenges. This comprehensive, accessible textbook written by two airport marketing experts satisfies this need and is essential reading for air transport students and future managers.
As sales of fair-trade goods explode across the globe, Fair Trade and the Citizen-Consumer provides a timely analysis of the organizations, institutions and grassroots networks behind this growing movement. Drawing on examples from the UK, Sweden and USA, this book moves away from models of individualized consumer choice and instead explores the collective cultures and practices that motivate and sustain fair-trade consumer behaviour. Although the fair-trade citizen-consumer has been called to action and publicly represented as an individual 'voting' in the marketplace, this book reveals how market interventions are editing the choices available to consumers, at the same time as 'Fairtrade Town' consumer networks are flourishing. Offering new and critical insights into the fair-trade success story, this book also contributes to debates about sustainable consumption behaviour and the growth of 'new' forms of political participation and citizenship.
This book explores how professional and organisational cultures influence global public-private partnerships, which form a key element of global governance. Using case studies, the partnerships of three international government organisations – the International Telecommunication Union, Interpol and the International Centre for the Study of the Preservation and Restoration of Cultural Property – illustrate how partnerships are formed and operate in accordance with the accepted cultural beliefs and values associated with both profession and organisation. In brief, engineers create partnerships they are comfortable with, which are different in form and operation to those of police, which also differ from those of the conservator. This book will appeal to scholars of international relations, global governance, organisational studies and public administration. It also conveys lessons for professionals at the international level in international government organisations, business and civil society who engage in, or want to engage in global public-private partnerships.
This volume, covering metals and minerals, contains chapters on approximately 90 commodities. In addition, this volume has chapters on mining and quarrying trends and on statistical surveying methods used by Minerals Information, plus a statistical summary.