International GAAP 2020 is a comprehensive guide to interpreting and implementing International Financial Reporting Standards (IFRS), setting IFRS in a relevant business context, and providing insights into how complex practical issues should be resolved in the real world of global financial reporting. This book is an essential tool for anyone applying, auditing, interpreting, regulating, studying, or teaching IFRS. Written by financial reporting professionals from around the world, this guide to reporting under IFRS provides a global perspective, clearly explaining complex technical accounting issues and setting IFRS in a practical context. Numerous worked examples and hundreds of illustrations from the published financial reports of major listed companies from around the world are included. The 2020 edition has been fully revised and updated with information on the latest IFRS changes and current issues.
International GAAP® 2019 is a comprehensive guide to interpreting and implementing International Financial Reporting Standards (IFRS), setting IFRS in a relevant business context and providing insights into how complex practical issues should be resolved in the real world of global financial reporting. This book is an essential tool for anyone applying, auditing, interpreting, regulating, studying or teaching IFRS. Written by EYs financial reporting professionals from around the world, this three-volume guide to reporting under IFRS provides a global perspective on the application of IFRS. Complex technical accounting issues are explained clearly and IFRS is set in a practical context with numerous worked examples and hundreds of illustrations from the published financial reports of major listed companies from around the world. The 2019 edition of International GAAP® has been fully revised and updated in order to: • Continue to investigate the many implementation issues arising as entities adopt IFRS 9 (Financial Instruments) and IFRS 15 (Revenue from Contracts with Customers). • Explore the complex implementation issues arising as entities adopt, in 2019, IFRS 16 (Leases). • Include an updated chapter on the new insurance contracts standard IFRS 17 (Insurance Contracts), which reflects the recent discussions of the IASB’s Transition Resource Group on implementation issues raised, proposed narrow-scope amendments to IFRS 17 intended by the IASB, and also explores other matters arising as users prepare for the adoption of this standard. • Include an amended chapter on the revised Conceptual Framework, which was published in March 2018. The changes to the Conceptual Framework may affect the application of IFRS in situations where no standard applies to a particular transaction or event. • Address amended standards and new interpretations issued since the preparation of the 2018 edition. • Explain the many other initiatives that are currently being discussed by the IASB and by the IFRS Interpretations Committee and the potential consequential changes to accounting requirements. • Provide insight on the many issues relating to the practical application of IFRS, based on the extensive experience of the book’s authors in dealing with current issues.
Advice and guidance on planning for retirement Retirement Planning For Dummies is a one-stop resource to get up to speed on the critical steps needed to ensure you spend your golden years living in the lap of luxury—or at least in the comfort of your own home. When attempting to plan for retirement, web searching alone can cause you more headaches than answers, leaving many to feel overwhelmed and defeated. This book takes the guesswork out of the subject and guides readers while they plan the largest financial obligation of their life. Take stock of your finances Proactively plan for your financial future Seek the help of professionals or go it alone Use online tools to make retirement planning easier Whether you're just starting out with a 401(k) or you’re a seasoned vet with retirement in your near future, this book helps younger and older generations alike how to plan their retirement.
About the book This book contains detailed analysis of some of the key provisions of the Finance Acts passed during the year 2019 i.e. Finance Act, 2019 and Finance (No.2) Act, 2019. The book aims at identifying various direct and indirect tax issues arising from the newly inserted provisions in the Income Tax Act, 1961 as well as the Goods and Services Tax Act, 2017. The book also contains a detailed chapter on Secondary Adjustment. The key direct tax issues analysed in this book are related to sections 9(1)(viii), section 79, section 92CE, section 115UB, section 194N, section 194DA and provisions related to International Financial Services Center (IFSC) of the Income Tax Act, 1961. Additionally, the book also contains other articles written by the author on issues such as GAAR and Financial Instruments, proposed Rule 10 on attribution of profits and MLI. The key indirect tax issues analysed in this book are related to section 2(102), sections 7, section 22, section 171 and section 172 of the Central Goods and Services Tax Act, 2017. Key features Analysis of direct tax law Section 9(1)(viii), section 79, section 115UB, section 194N Taxation of life insurance policy and section 194DA Secondary adjustment IFSC related provisions GAAR and Financial Instruments Attribution of profits (proposed Rule 10) MLI operations Analysis of GST law Amendment to definition of “supply” Amendment to definition of “service” Anti-profiteering and concept of “amount profiteered” National Appellate Authority for Advance Ruling
Find out what's going on any day of the year, anywhere across the globe! The world’s date book since 1957, Chase's is the definitive, authoritative, day-by-day resource of what the world is celebrating and commemorating. From national days to celebrity birthdays, from historical anniversaries to astronomical phenomena, from award ceremonies and sporting events to religious festivals and carnivals, Chase's is the must-have reference used by experts and professionals—a one-stop shop with 12,500 entries for everything that is happening now or is worth remembering from the past. Completely updated for 2020, Chase's also features extensive appendices as well as a companion website that puts the power of Chase's at the user's fingertips. 2020--a leap year--is packed with special events and observances, including National days and public holidays of every nation on Earth The total solar eclipse The 100th anniversary of US women's suffrage (19th Amendment passed) The 75th anniversary of the end of WWII and the atomic bombings of Hiroshima and Nagasaki The 250th birth anniversary of Ludwig van Beethoven The 100th birth anniversary of Ray Bradbury The 50th anniversary of the Beatles' break up The Tokyo Olympic Games Scores of new special days, weeks and months, such as International Go-Kart Week, National Goat Yoga Month or National Catch and Release Day Birthdays of new world leaders, office holders, and breakout stars And much more! All from the reference book that Publishers Weekly calls "one of the most impressive reference volumes in the world."
Libraries are always looking for new ways to engage with their patrons, and well-planned programming is one way to accomplish this goal. Library programming accomplishes this. Successful programming can be found in offering a variety of events, focusing activities on specific constituents, and providing meaningful library experiences. It can also be seen in advertising, social media, and the careful planning and execution of programs that ensure high quality engagement and participation. This book provides in-depth practical advice and examples of public and academic library programming activities. Included in this volume are methods for identifying target audiences, activities and ways to find and generate even more ideas, tools for assessment and budgeting, and tips on planning programs from inception to execution. Chapters include: Making a Case for Programming Discovering the Best Programs for Your Library Finding Programming Partners Funding and Budgeting Getting Organized and Executing Programs Advertising Your Programs for Success Public and Academic Library Programming Assessment and Evaluation Libraries use programming to build and maintain strong partnerships and collaborative opportunities that actively engage their users. In addition to these community-building measures programming can provide assessment tools that help inform future decision-making within the library environment while also assuring quality events and activities. Use this book to attract new patrons, highlight library services and resources, and showcase the overall quality and value of your library.
"Colombia's 2016 peace agreement with the FARC guerrilla sought to end fifty years of war, and won President Juan Manuel Santos the Nobel Peace Prize. Yet Colombian society rejected it in a polarizing referendum, amid an emotive disinformation campaign. A renegotiated deal began to be implemented, albeit haunted by a legitimacy deficit. Gwen Burnyeat, a political anthropologist and peace practitioner, joined the Office of the High Commissioner for Peace, the government institution responsible for peace negotiations, which created a "peace pedagogy" strategy, a world first in peace processes, to explain the agreement to Colombian society. Her multi-scale ethnography, based on unprecedented access to government officials, reveals the challenges they experienced in representing the government to skeptical audiences and translating the peace process for public opinion. Through peace pedagogy, officials embodied the government and became the relay between state and citizens--effectively, the face of the Santos government. Burnyeat argues that Santos' failure to mobilize society was the fatal flaw in the peace process. As in the UK's Brexit referendum and the US Trump election, rational explanations were powerless against disinformation because political views are shaped by emotions, culture, history, and identity. The Face of Peace offers the Colombian case as a mirror to the global crisis of liberalism, shattering the fantasy of rationality that haunts liberal responses to "post-truth" politics"--
European Union Politics, Fourth Edition, provides a comprehensive and authoritative overview of EU theories, institutions, policies, and issues. Bringing together carefully edited contributions from leading scholars in the field, it assumes no background knowledge and is therefore accessible to students new to the subject. The text is enhanced by excellent learning features including reader's guides, text boxes, key points, figures, questions, further reading, web links, and a glossary. An extensive Companion Website (coming soon) will offer resources for students--interactive maps of Europe; an interactive timeline of key events in the history of the EU; multiple-choice questions; biographies of important figures in EU history; an exam study guide; a flashcard glossary; and links to OUP journal articles--and instructors--PowerPoint-based lecture slides; essay, seminar, and quiz questions; and boxes and figures from the text.
This book focuses on the patient experience as a leadership strategy. It explores the relationships between coordinated care, expert leadership, provider-patient communications, and the patient experience. When clinical and nonclinical staff collaborate effectively, healthcare teams can improve patient outcomes, prevent medical errors, improve efficiency, and increase patient satisfaction. Surprisingly, however, healthcare leaders tend to prioritize specific metrics to improve hospital performance and patient satisfaction even though patient experience and provider-patient communications are intertwined. Determining the most effective strategy for achieving higher levels of service quality and patient satisfaction can prove elusive for providers. Consider the evidence: a survey in 2012 of more than 17,000 healthcare leaders in North America, for example, found that leaders’ perceptions did not always match the data, and many hospital leaders overestimated the performance of their hospitals. Over 75% of the hospital leaders reported "quality of care" was something their hospital did well, while their patients, on average, rated them lower on perceived service quality. Ten years later, in 2022, only a few providers integrated best practices to achieve high patient satisfaction which severely impacted CMS Hospital Star Rating. This has significant effects on profit margins since patients consider the star rating differentials in their choices of hospitals and are willing to pay upward of 17% extra for treatments in 5-star hospitals, a revenue generating source of income at times when hospitals have seen falling revenues (down 4.8%) and rising labor (up 37%) from pre-COVID-19 pandemic levels. To reduce the gap between perception and reality, hospital leaders can consider the link between communication goals (e.g., responsiveness of hospital staff, pain management, communication about medicines) and outcomes (e.g., increased adherence and compliance, readmission, healthcare delivery costs, hospital overall ratings) as well as improve the patient experience. When intentions and outcomes are aligned, they create a powerful medium by which healthcare leaders can evaluate the gaps that exist between patient care measures and best practices and mitigate organizational or technological factors relevant to improving the patient experience. When the alignment is optimal, care teams develop a better sense of shared purpose, become more committed and accountable, and work together to improve the patient experience. When accomplished, patients participate more fully and actively in the exchange and are discharged with an enhanced commitment to carry out care management requirements. Key topics in this practical guide include provider-patient communications; demonstrating the value of patient-focused care; how physician and nurse executives use synergy as a strategy; engaging board members in promoting quality and safety goals and in developing hospital community partnerships; building bridges between physicians, administrators, trustees, and hospital staff; and developing a leadership pipeline.
This paper discusses Malawi’s Second and Third Reviews Under the Three-Year Extended Credit Facility Arrangement and Requests for Waivers of NonObservance of Performance Criteria and Augmentation of Access. Program-supported structural reforms advanced, addressing several important gaps that had previously been identified in public financial management. All quantitative performance criteria were met except those on the primary balance, which were missed largely due to faster than envisaged implementation of rural electrification and development projects, unexpected spending for disaster relief and to ensure safety during elections and post-election protests. The authorities aim to entrench macroeconomic stability, preserve debt sustainability, and advance governance reforms while attaining higher, more inclusive, and resilient growth. Essential reconstruction and security spending will be accommodated by reprioritizing spending and a modest relaxation in the FY 2019/20 domestic primary balance target. Monetary policy remains targeted on containing inflation and exchange rate flexibility will buffer shocks and preserve competitiveness. Financial sector resilience continues to be strengthened.
