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Propiedad, planta y equipo
El autor de Propiedad, planta y equipo, nos demuestra que la contabilización del registro, valuación y presentación de estos activos en las organizaciones se debe realizar según las Normas Internacionales de Información Financiera, recientemente adoptadas de manera global.
Contabilidad de instrumentos financieros
Esta obra presenta un estudio integral de la contabilización de activos y pasivos financieros, enfocado en los activos financieros de renta variable, tomando como marco las Normas Internacionales de Información Financiera (NIIF). Para ello se inicia con las inversiones en títulos de patrimonio que se realicen y contabilicen bajo la NIIF 9, Instrumentos financieros; posteriormente se aborda el tratamiento contable cuando se lleven a cabo inversiones en asociados, de acuerdo con la Norma Internacional de Contabilidad (NIC) 28, Inversiones en asociadas y negocios conjuntos. Asimismo, se revisa qué implicaciones contables se tienen cuando las inversiones en acciones otorgan control, desde la...
IFRS 9 and CECL Credit Risk Modelling and Validation
IFRS 9 and CECL Credit Risk Modelling and Validation covers a hot topic in risk management. Both IFRS 9 and CECL accounting standards require Banks to adopt a new perspective in assessing Expected Credit Losses. The book explores a wide range of models and corresponding validation procedures. The most traditional regression analyses pave the way to more innovative methods like machine learning, survival analysis, and competing risk modelling. Special attention is then devoted to scarce data and low default portfolios. A practical approach inspires the learning journey. In each section the theoretical dissertation is accompanied by Examples and Case Studies worked in R and SAS, the most widely used software packages used by practitioners in Credit Risk Management.
Air Quality in the Mexico Megacity:
In this book, experts in atmospheric sciences, human health, economics, social and political sciences contribute to an integrated assessment of the complex elements needed to structure air quality policy in the 21st century. The analysis is developed through a case study of the Mexico City Metropolitan Area - one of the world's largest megacities in which air pollution grew unchecked for decades. The international research team is led by Luisa T. and Mario J. Molina, Nobel Laureate in Chemistry. Improvements in Mexico City's air quality in the last decade testifies to the power of determined and enlightened policy making, and throws into relief the tough problems that remain to be solved. The volume's first six chapters, including the contributions of over 50 distinguished scholars from Mexico and the US, outline the fundamental areas of knowledge policy makers must accommodate. The message is that only good science and well-chosen technologies can direct the way to corrective regulatory measures; but without strong commitment from government, no amount of science or technology can help.
Age of discrepancies
"The first exhibition to offer a critical assessment of the artistic experimentation that took place in Mexico during the last three decades of the twentieth century. The exhibition carefully analyzes the origins and emergence of techniques, strategies, andmodes of operation at a particularly significant moment of Mexican history, beginning with the 1968 Student Movement, until the Zapatista upraising in the State of Chiapas. Theshow includes work by a wide range of artists, including Francis Alys, Vicente Rojo, Jimmie Durham, Helen Escobedo, Julio Galán, Felipe Ehrenberg, José Bedia,Guillermo Gómez-Peña, Francisco Toledo, Carlos Amorales, Melanie Smith, and Alejandro Jodorowsky, among m...
Self Portrait in Green
'NDiaye is a hypnotic storyteller with an unflinching understanding of the rock-bottom reality of most people's life.' New York Times ' One of France's most exciting prose stylists.' The Guardian. Obsessed by her encounters with the mysterious green women, and haunted by the Garonne River, a nameless narrator seeks them out in La Roele, Paris, Marseille, and Ouagadougou. Each encounter reveals different aspects of the women; real or imagined, dead or alive, seductive or suicidal, driving the narrator deeper into her obsession, in this unsettling exploration of identity, memory and paranoia. Self Portrait in Green is the multi-prize winning, Marie NDiaye's brilliant subversion of the memoir. Written in diary entries, with lyrical prose and dreamlike imagery, we start with and return to the river, which mirrors the narrative by posing more questions than it answers.
Open Veins of Latin America
[In this book, the author's] analysis of the effects and causes of capitalist underdevelopment in Latin America present [an] account of ... Latin American history. [The author] shows how foreign companies reaped huge profits through their operations in Latin America. He explains the politics of the Latin American bourgeoisies and their subservience to foreign powers, and how they interacted to create increasingly unequal capitalist societies in Latin America.-Back cover.
