Values and Revaluations PDF Download

Author: Hans Peter Hahn
Publisher:
ISBN: 1789258154
Category : Social Science
Languages : en
Pages : 273

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Author: Leif Nelson Dahl
Publisher:
ISBN:
Category :
Languages : en
Pages : 134

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Author: David Paul Porteous
Publisher:
ISBN:
Category : Values
Languages : en
Pages : 248

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Author: Mohamed Aziz Lahbabi
Publisher:
ISBN:
Category :
Languages : en
Pages : 138

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Author: Peter Walton
Publisher: Routledge
ISBN: 1136713107
Category : Business & Economics
Languages : en
Pages : 417

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Book Description
Comprising contributions from a unique mixture of academics, standard setters and practitioners, and edited by an internationally recognized expert, this book, on a controversial and intensely debated topic, is the only definitive reference source available on the topics of fair value and financial reporting. Drawing chapters from a diverse range of contributors on different aspects of the subject together into one volume, it: examines the use of fair value in international financial reporting standards and the US standard SFAS 157 Fair Value Measurement, setting out the case for and against looks at fair value from a number of different theoretical perspectives, including possible future uses, alternative measurement paradigms and how it compares with other valuation models explores fair value accounting in practice, including audit, financial instruments, impairments, an investment banking perspective, approaches to fair value in Japan and the USA, and Enron’s use of fair value An outstanding resource, this volume is an indispensable reference that is deserving of a place on the bookshelves of both libraries and all those working in, studying, or researching the areas of international accounting, financial accounting and reporting.

Author: William J. McCluskey
Publisher: Taylor & Francis
ISBN: 1351923579
Category : Law
Languages : en
Pages : 278

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This study of the strategic, policy and operational characteristics of Land Value Taxation is a unique and original contribution to Elston knowledge. McCluskey and Franzsen provide a clear and detailed synthesis of existing Land Value Taxation systems and address the perceived advantages and disadvantages of such systems. The implications of this work, based on a two-tier analysis of selected countries, will be critical in terms of informing policy makers when contemplating reviews of existing Land Value Taxation systems or its possible introduction. The empirical research underpinning this work has attempted to concisely provide the role of land value systems within the selected case study countries. The work has clearly identified a number of challenges being faced by those countries and jurisdictions that currently utilise land value tax systems. Given these challenges this book is timely in that it provides detailed expositions of property tax systems that are undergoing significant change and reform.

Author: Geoffrey Whittington
Publisher: Cambridge University Press
ISBN: 1108508464
Category : Business & Economics
Languages : en
Pages : 367

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The measurement methods used in financial accounting affect our perception of the value and performance of businesses by determining the amount of reported profit or loss and the resources of the business. Thus, measurement affects shareholders and other stakeholders in the business. It has even been suggested that the world financial crisis of 2007–2010 was partly due to the mis-measurement of financial instruments. In this book, Geoffrey Whittington provides a unique survey of the theory and practice of measurement in financial accounts. It seeks to define and illustrate alternative methods, using simple numerical examples, and to analyse their theoretical properties. Also, it summarises extensive empirical evidence and the historical development of ideas and practice. It is essential reading for advanced undergraduate and postgraduate students studying financial accounting, as well as practitioners and policy-makers concerned with accounting standards.

Author: T. H. Brobjer
Publisher: Springer Nature
ISBN: 3031187318
Category : Philosophy
Languages : en
Pages : 340

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This book studies the close relationship between Thus Spoke Zarathustra and the unfinished four volume Revaluation of All Values that he worked on until shortly before his collapse. It is unlikely that he would have returned to and continued Thus Spoke Zarathustra, but he considered publishing the fourth part (which had not yet been published) as a bridge between Zarathustra and the unfinished Revaluation of All Values. More importantly, during his last years he worked hard on revaluing values, often in line with what he had written in Thus Spoke Zarathustra. This present study performs detailed analyses of Nietzsche’s texts and late notes to examine the direction of that unfinished work; it will function as a stimulus to further research on the direction, interpretation and consequences of Nietzsche’s late thought.

Author: Edgar Evalt Sleinis
Publisher:
ISBN:
Category : Philosophy
Languages : en
Pages : 272

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NIETZSCHE HAS EMERGED AS A THINKER OF EXTRAORDINARY IMPORTANCE, NOT ONLY IN THE HISTORY OF PHILOSOPHY BUT IN MANY FIELDS OF CONTEMPORARY INQUIRY. THE SERIES WILL PRESENT STUDIES IN WHICH RESPONSIBLE SCHOLARSHIP IS JOINED TO THE ANALYSIS, INTERPRETATION, AND ASSESSMENT OF THE MANY ASPECTS OF NIETZSCHE'S THOUGHT THAT BEAR SIGNIFICANTLY UPON MATTERS OF MOMENT TODAY. THE SERIES IS ALSO INTENDED TO CONTRIBUTE TO THE ONGOING RECONSIDERATION OF THE CHARACTER, AGENDA, AND PROSPECTS OF PHILOSOPHY ITSELF.

Author: United States. Congress. Senate. Select Committee on Investigation of the Bureau of Internal Revenue
Publisher:
ISBN:
Category :
Languages : en
Pages : 1346

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