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Author: Yuji Ijiri
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 108
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Book Description
Estudio elaborado por la FASB sobre criterios y principios de contabilidad, así como puntos de evaluación.
Author: Yuji Ijiri
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 108
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Book Description
Estudio elaborado por la FASB sobre criterios y principios de contabilidad, así como puntos de evaluación.
Author: Gregory Klass
Publisher: OUP Oxford
ISBN: 019102208X
Category : Law
Languages : en
Pages : 417
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Book Description
In recent years there has been a revival of interest in the philosophical study of contract law. In 1981 Charles Fried claimed that contract law is based on the philosophy of promise and this has generated what is today known as 'the contract and promise debate'. Cutting to the heart of contemporary discussions, this volume brings together leading philosophers, legal theorists, and contract lawyers to debate the philosophical foundations of this area of law. Divided into two parts, the first explores general themes in the contract theory literature, including the philosophy of promising, the nature of contractual obligation, economic accounts of contract law, and the relationship between contract law and moral values such as personal autonomy and distributive justice. The second part uses these philosophical ideas to make progress in doctrinal debates, relating for example to contract interpretation, unfair terms, good faith, vitiating factors, and remedies. Together, the essays provide a picture of the current state of research in this revitalized area of law, and pave the way for future study and debate.
Author: Gregory J. Tolhurst
Publisher: Bloomsbury Publishing
ISBN: 1509902430
Category : Law
Languages : en
Pages : 545
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Book Description
This book explains the existence, meaning and application of the rules governing the assignment of contractual rights. The second edition is updated and retains the structure of the first edition, focusing on what is meant by 'assignment', the distinction between legal and equitable assignments, how an assignable contractual right is identified, what formalities apply to assignment, and what rights and remedies are available to the parties to an assignment. In reviewing the first edition, The Hon JD Heydon said 'it is essential reading for ... teachers, especially those who teach contract, equity and personal property. Above all, it should always be consulted-read carefully, slowly and repeatedly-by any practitioner facing an assignment problem. ... It is not only the best book ever written on its subject, but among the best monographs dealing with legal doctrine published in recent years' (2008) 30 Sydney Law Review 169.
Author: United States. National Labor Relations Board. Office of the General Counsel
Publisher: U.S. Government Printing Office
ISBN:
Category : Law
Languages : en
Pages : 68
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Book Description
Author: Peter Walton
Publisher: Routledge
ISBN: 1136713093
Category : Business & Economics
Languages : en
Pages : 418
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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: Anne Peters
Publisher: Cambridge University Press
ISBN: 1107164303
Category : Law
Languages : en
Pages : 645
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Book Description
Beyond Human Rights, previously published in German and now available in English, is a historical and doctrinal study about the legal status of individuals in international law.
Author: Roger Brownsword
Publisher: Dartmouth Publishing Company
ISBN:
Category : Law
Languages : en
Pages : 344
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Book Description
In many legal systems around the world, whether civilian or common law, the doctrine of good faith is recognised as one of the general principles of contract law. By contrast, English law has taken a different approach, relying on a number of specific doctrines aimed at securing fair dealing but eschewing any general principle of good faith in contract. In the light of recent good faith provisions - such as those found in the EC Directives on Commercial Agents and on Unfair Terms in Consumer Contracts, as well as in the Lando Commission's 'Principles of European Contract Law' and the UNIDROIT 'Principles of International Commercial Contracts' - it is open to debate whether the English law of contract can, or indeed should, maintain its traditional approach.The purpose of the essays in this collection is to inform such a debate in two principal ways: first, by drawing out the competing conceptions (and concomitant credentials) of the idea of good faith in contract; and, secondly, by exploring the role of good faith in different contexts - for example, in the context of both consumer and commercial contracting, but also in the context of specific fields of contract law (such as insurance and financial services), particular patterns of doctrinal response to bad faith and unfair dealing and the various traditions of legal reasoning found around the world.The essays represent a significant international engagement with a question that is by no means of interest only to English lawyers. For, the perspectives presented by the European, Nordic, Israeli, North American, South African and Australian contributors to this book serve to illuminate our understanding of the idea of good faith whether our concern is with our own local legal system or, beyond that, with the elaboration of principles of contract law for regional or global application.
Author: Geoffrey Samuel
Publisher: Routledge
ISBN: 1859415229
Category : Contracts
Languages : en
Pages : 873
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Book Description
This sourcebook provides a selection of primary source materials on contract, tort and restitution to offer an introduction to the law of obligations. The book also sets out to act as an introductory primary sourcebook on the law of remedies, with sections devoted to debt, damages, account, injunctions and rescission. The book is intended to be comprehensive on problem-solving and legal reasoning in the context of the law of obligations. It is designed to be a collection of materials and commentary for students interested not only in the techniques of positive law problem-solving but also in bridging the gap with more theoretical subjects such as comparative law and jurisprudence.
Author: PKF International Ltd
Publisher: John Wiley & Sons
ISBN: 1394186320
Category : Business & Economics
Languages : en
Pages : 1012
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Book Description
The newest edition of an essential accounting resource The Wiley 2023 Interpretation and Application of IFRS Standards is an authoritative, one-stop resource for accountants who need to interpret and apply the most recent International Financial Reporting Standards with precision and consistency. The book contains numerous practical examples and up-to-date guidance on the expanding framework for unified financial reporting. The authors have created a volume that offers transparent, accessible, and efficient information relevant to the ever-evolving IFRS standards. Readers will also find: Clear and informative explanations of the newest updates found in the 2023 IFRS Standards Well-reasoned examples of new standards being applied to difficult cases drawn from real-world situations Realistic and practical advice created by, and for, accounting professionals Perfect for accountants and auditors, the Wiley 2023 Interpretation and Application of IFRS Standards will earn a place on the desks and bookshelves of students of accounting, finance, and related fields.
Author: PKF International Ltd
Publisher: John Wiley & Sons
ISBN: 1119904471
Category : Business & Economics
Languages : en
Pages : 1028
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Book Description
The 2022 reference for the interpretation and application of the latest international financial reporting standards Wiley IFRS® Standards 2022 is a revised and comprehensive resource that includes the information needed to interpret and apply the most recent International Financial Reporting Standards (IFRS®) as outlined by the International Accounting Standards Board (IASB). This accessible resource contains a wide range of practical examples as well as invaluable guidance on the expanding framework for unified financial reporting. The authors provide IFRIC interpretations and directions designed to ensure a clear understanding of the standards. The IFRS® standards are ever evolving, therefore it is essential that professionals and students have the information needed to apply the standards correctly in real-world cases. Wiley IFRS® Standards 2022 offers a complete, up-to-date reference that aids in the application of the latest international standards in a manner that is transparent, accountable and efficient. This edition includes IFRS 17 Insurance Contracts which has an effective date of 1 January 2023. This guide is written by PKF professionals who support the application of clear, informative, and accurate financial reporting. PKF International member firms specialise in providing high quality audit, accounting, tax, and business advisory solutions to international and domestic organisations around the globe. PKF International is a member of the Forum of Firms – an organisation dedicated to consistent and high-quality standards of financial reporting and auditing practices worldwide. www.pkf.com. PKF International Limited administers a family of legally independent firms and does not accept any responsibility or liability for the actions or inactions of any individual member or correspondent firm or firms. All rights reserved.
