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Summary
Summary
Seit Beginn des Jahres 2005 mssen alle kapitalmarktorientierten Unternehmen ihre Konzernabschlsse nach International Financial Reporting Standards erstellen. Fr die groen und mittelstndischen Unternehmen wird es zunehmend wichtiger die Vorteile der IFRS zu nutzen, um ihre Verhandlungsposition gegenber Banken und anderen Kapitalgebern zu strken. Das hat zur Folge, dass auch die Berater und Prfer ab diesem Zeitpunkt die Vorschriften beherrschen mssen, wenn sie weiter wettbewerbsfhig bleiben wollen. Denn der Wechsel von HGB zu IFRS erweist sich als schwierig und aufwendig.
Deutsche hochkartige Herausgeber haben das weltweit anerkannte amerikanische Original-Standardwerk der Autoren Barry J. Epstein und Eva Jermakowicz berarbeitet und den deutschen Verhltnissen angepasst.
Jedes Kapitel enthlt eine bersicht zum Diskussionstand der ffentlichen Meinung bei den einzelnen Regelungen. Zahlreiche Beispiele und Auszge aus Geschftsberichten stellen den Praxisbezug her.
Neben den Aktualisierungen der IAS/IFRS-Standards enthlt der Kommentar Erluterungen zu den Bilanzierungsvorschriften von Industriebranchen und Banken. Eine berarbeitete Checkliste zu den Publizittsvorschriften sowie eine Synopse US GAAP und IFRS runden den Kommentar ab.
Reviews (3)
School Library Journal Review
Adult/High School-More than 25,000 professional and amateur photographers were asked to capture the essence of life in their communities and tell their stories through the lens of a camera. Digital photography was chosen for the project because 2003 was the first year that Americans purchased more digital cameras than film cameras. The result is this collection of color images of everyday life in all its joys and sorrows. Essays by Charles Johnson, Robert Olen Butler, and Barbara Kingsolver, among others, introduce the divisions, such as "Sea to Shining Sea," and set the tone for what follows. It is a joy to see the common threads in the photographs no matter where, no matter whom. There is much to be savored, examined, and remembered in this extraordinary collection.-Peggy Bercher, Fairfax County Public Library, VA (c) Copyright 2010. Library Journals LLC, a wholly owned subsidiary of Media Source, Inc. No redistribution permitted.
Publisher's Weekly Review
From the team that created A Day in the Life of America ("the bestselling photography book ever published," claims the publisher) comes the first of a 53-volume project documenting a week in the life of the United States. This volume, which features 263 full-color shots, distills the other 52 books-one for each state, plus a volume each for Washington, D.C., and New York City-which are to be published together, on the same day, in September 2004. The project, shot between May 12 and May 18, 2003, involved more than 25,000 amateur and professional photographers, who took more than 1,000,000 photographs. Four-city author tour. (Nov.) (c) Copyright PWxyz, LLC. All rights reserved
Library Journal Review
For this sumptuous book, 25,000 photographers, including over 1000 assigned professionals and 36 Pulitzer Prize winners, headed forth to capture the everyday life of America over the course of a single week (May 12-18, 2003). All of the one million photographs were taken digitally and then quickly edited down to 1100 spectacular, often extraordinary photographs and published in this substantial and impressive book. Far exceeding the authors' popular "Day in the Life" series, America 24/7 tenderly evokes the beauty, truth, and strength of Americans at work, play, and worship, from "sea to shining sea" and from the Deep South to the Dakotas. A blend of grandeur and intimacy pervades the photographs, yet there is nothing staged. This authenticity is clearly the greatest strength of the book. Reminiscent of the best photo essays in Life magazine and Edward Steichen's 1955 exhibition and book, "The Family of Man," this is being heavily marketed on TV and in bookstores, and will, therefore, be much in demand. Highly recommended for all public and academic libraries.-Raymond Bial, Firsts Light Photography Urbana, IL (c) Copyright 2010. Library Journals LLC, a wholly owned subsidiary of Media Source, Inc. No redistribution permitted.
Table of Contents
| Introduction: An American Time Capsule | p. 6 |
| Hearth & Home: Essay | p. 19 |
| Hard at Work: Essay | p. 61 |
| America at Play: Essay | p. 121 |
| Reason to Believe: Essay | p. 205 |
| Our Town: Essay | p. 233 |
| Sea to Shining Sea: Essay | p. 261 |
| How It Works | p. 290 |
| Contributors, Advisors, and Friends | p. 294 |
| Participating Photographers | p. 297 |
| Thumbnail Picture Credits | p. 302 |
| Staff | p. 304 |
