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IAS 39 - Accounting for Financial Instruments
Inhaltsangabe:Abstract: Financial markets have developed extremely in volume and complexity in the last 20 years. International investments are booming, due to the general relaxation of capital controls and the increasing demand of international diversification by investors. Driven by these developments the use and variety of financial instruments has grown enormously. Risk management strategies that are crucial to business success can no longer be executed without the use of derivative instruments. Accounting standards have not kept pace with the dynamic development of financial markets and instruments. Concerns about proper accounting regulations for financial instruments, especially deriv...
Conservation of Documents
The Book Will Be Helpful Students, Custodians Of Records, Librarians, Archivists, Conservationists, Conservation Scientists, Experts Of The Field And Those Who Are Interested To Learn And Practice Conservation In The Real Sense.
Banks and Shareholder Value
Stephanie Gross focuses on three sets of questions on shareholder value of banks and analyses its measurement, empirical relevance and value drivers.
Scientific Babel
Today, the language of science is English. But the dominance of this particular language is a relatively recent phenomenon - and far from a foregone conclusion. In a sweeping history that takes us from antiquity to the modern day, Michael D. Gordin untangles the web of politics, money, personality and international conflict that created the monoglot world of science we now inhabit. Beginning with the rise of Latin, Gordin reveals how we went on to use (and then lose) Dutch, Italian, Swedish and many other languages on the way, and sheds light on just how significant language is in the nationalistic realm of science - just one word mistranslated into German from Russian triggered an inflammatory face-off between the two countries for the credit of having discovered the periodic table. Intelligent, revealing and full of compelling stories, Scientific Babel shows how the world has shaped science just as much as science has transformed the world.
Essays on the arts and sciences
To celebrate the 270th anniversary of the De Gruyter publishing house, the company is providing permanent open access to 270 selected treasures from the De Gruyter Book Archive. Titles will be made available to anyone, anywhere at any time that might be interested. The DGBA project seeks to digitize the entire backlist of titles published since 1749 to ensure that future generations have digital access to the high-quality primary sources that De Gruyter has published over the centuries.
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