Author: María Avelina Besteiro Varela
Publisher: Comercial Grupo ANAYA, S.A.
ISBN: 8436835859
Category : Business & Economics
Languages : es
Pages : 1032
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Book Description
Este manual, dedicado al estudio de la contabilidad financiera superior, toma como referencia fundamental para el desarrollo de los distintos capítulos los epígrafes que figuran en los modelos normales de balance y cuenta de pérdidas y ganancias del PGC. El análisis de los diferentes epígrafes se realiza estudiando las normas contables y mercantiles que les afecten. En el caso de los fondos propios las implicaciones de las normas mercantiles son más evidentes y así, dada su trascendencia, se estudia minuciosamente, desde las perspectivas contable y mercantil, el concepto de capital, su variación, la aplicación de resultados del ejercicio, la autocartera, etc. El análisis contable se realiza examinando las normas de registro y valoración, las cuentas más representativas de cada epígrafe, así como la ubicación de éstas en el modelo de balance del PGC. Las normas contables, mercantiles y fiscales que afectan a la materia de este manual, han sido actualizadas a la fecha de esta edición (Resolución de 14 de abril de 2015, del Instituto de Contabilidad y Auditoría de Cuentas, por la que se establecen criterios para la determinación del coste de producción, Ley 5/2015, de 27 de abril, de Fomento a la Financiación Empresarial, y Ley 22/2015, de 20 de julio, de Auditoría de Cuentas). En el último capítulo de la obra se contempla la incidencia en la contabilidad de los impuestos sobre sociedades y del valor añadido. El libro sigue una metodología fundamentalmente didáctica con el fin de aunar la rigurosidad en la presentación de las cuestiones teóricas y prácticas. Para su mejor entendimiento se han incluido esquemas, cuadros-resumen y numerosos ejemplos prácticos resueltos que facilitan la comprensión de los temas tratados.
Author: Pablo Ibarrarán
Publisher:
ISBN: 9781597822749
Category :
Languages : en
Pages :
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Book Description
Author: Mariano González Sánchez
Publisher:
ISBN: 9788419433688
Category :
Languages : es
Pages : 0
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Book Description
Author: Anne A. Lawrence
Publisher: Springer Science & Business Media
ISBN: 1461451825
Category : Psychology
Languages : en
Pages : 249
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Book Description
There are few topics in sex research as compelling and confounding to researchers, clinicians, and the general public as that of transsexualism. Upending normative notions of gender, eroticism, and identity, it poses significant scientific and clinical challenges. The book addresses a fascinating and largely unexplored topic within the study of transsexualism: The feelings and desires of conventionally masculine men who are attracted to women yet want to become women themselves. Through a collection and discussion of vivid first-person narratives, the book provides an in-depth examination of these men's unusual propensity to be sexually aroused by the thought of themselves as women and how these men's sexual feelings influence their decisions to seek or undergo sex reassignment. These narratives about autogynephilia by autogynephilic male-to-female (MtF) transsexuals provide the first comprehensive documentation of the erotic ideation that underlies the most common form of MtF transsexualism. The narratives provide empirical evidence for Blanchard's theory of MtF transsexual motivation, and thus are of interest to researchers and theorists studying the phenomenology of MtF transsexualism. The narratives are likely to be eye-opening to psychologists, psychiatrists, physicians, and other professionals who work with MtF transsexuals: Most clinicians probably do not fully appreciate the erotic underpinnings of their clients' condition. A better understanding of their clients' autogynephilic feelings and motivations would enable these professionals to provide more empathetic and effective clinical care.
Author: Charles T. Horngren
Publisher:
ISBN: 9780138156015
Category : Accounting
Languages : en
Pages : 696
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Book Description
Experience More "I Get It" Moments both Inside and Outside of the Classroom This solid textbook takes a student oriented approach and clearly introduces the world of accounting. The often difficult and intimidating topics in introductory accounting courses are reinforced with a wide variety of exercises and problems allowing students to practice similar questions many times until the concepts are clear. Horngren's student oriented approach allows instructors to "Plan for Success" by improving student success and better classroom management. This new edition received substantial input from students who provided insights on how to improve the text from their perspective.
Author: Reuven Firestone
Publisher: Turner Publishing Company
ISBN: 1594733503
Category : Religion
Languages : en
Pages : 189
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Book Description
What Does It Mean to Be "Chosen"? Why Did God Have to Choose? “To be chosen can have a range of meaning from the mundane to the holy, but in all cases it means to be singled out and preferred over others. In a deep sense that permeates much or most of Western culture, having been chosen communicates a sense of something that is extraordinary, is transcendent, and entitles a reward. What is assumed in this sense of the term is that God has done the choosing and the reward is something that is unequaled, for what could possibly equal divinely ordained eternal happiness?” —from the Introduction Religious people who define themselves as monotheists have often advanced the idea that their relationship with God is unique and superior to all others. Theirs supersedes those who came before, and is superior to those who have followed. This phenomenon tends to be expressed in terms not only of supersessionism, but also “chosenness,” or “election.” Who is most beloved by God? What expression of the divine will is the most perfect? Which relationship reflects God's ultimate demands or desire? In this fascinating examination of the religious phenomenon of chosenness, Reuven Firestone explores the idea of covenant, and the expressions of supersessionism as articulated through the scriptures of the three major monotheistic religions: Judaism, Christianity and Islam. He explores how and why the ongoing competition and friction between these religions came about, and offers thoughts about how to overcome it.
Author: Nic Pizzolatto
Publisher: Simon and Schuster
ISBN: 1439166668
Category : Fiction
Languages : en
Pages : 272
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Book Description
After being diagnosed with lung cancer, Roy Cady kills the men hired by his loan shark boss to kill him, and flees to Galveston, Texas, with a prostitute and her young sister, where they face more problems.
Author: Charles T. Horngren
Publisher: Pearson Educación
ISBN: 9789702606406
Category : Business & Economics
Languages : es
Pages : 724
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Book Description
Make the right decisions with Horngren/Sundem/Stratton! Horngren/Sundem/Stratton's best-selling texts emphasize decision-making throughout each chapter. Decision-making is introduced in the early text chapters and also appears in many of the text features: "Making Managerial Decisions" boxes, critical thinking exercises, and more. As always, students develop a solid understanding of costs and cost behavior and the use of cost information for planning and control decisions, not just inventory valuation. Two text versions enable faculty to select a text that only covers management accounting concepts (Chs. 1-14) or one that includes three chapters of financial accounting review (Chs. 1-17). New OneKey provides the convenience of having all text resources in a single location and available in your choice of course management platform: BlackBoard, WebCT, and CourseCompass. OneKey also includes PH Grade Assist on-line homework with automatic grading and infinite practice for students).
Author: Richard Mattessich
Publisher: Routledge
ISBN: 1135980586
Category : Business & Economics
Languages : en
Pages : 630
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Book Description
This is the first and only book to offer a comprehensive survey of accounting research on a broad international scale for the last two centuries. Its main emphasis is on accounting research in the English, German, Italian, French and Spanish language areas; it also contains chapters dealing with research in Finland, the Netherlands, Scand
Author: Lilia Costabile
Publisher: Springer
ISBN: 3319902482
Category : Business & Economics
Languages : en
Pages : 392
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Book Description
As Ignazio Visco, Governor of the Bank of Italy, says in his Foreword, all economic policy makers today need to re-examine our history to help them confront the challenges of today. This edited volume focuses specifically on the theme of financial innovation and how financial resiliency was achieved in Naples. To highlight both the achievements of the public banks of Naples and their lessons for financial resiliency, the book focuses on financial crises and how they were overcome in Naples in contrast to other European financial systems. The first section focuses on the development of the public banks unique to Naples. The second section compares those with other banking systems and how they responded to the same shock in 1622, caused by the full mobilization of European belligerents to finance their efforts in the Thirty Years War. The next section compares lessons learned in the rest of Europe over the next century and a half. The final section comes back to original start of the narrative arc to suggest ways that today’s policymakers and thinkers could use the historical experience of the public banks of Naples to deal better with the ongoing problems stemming from the financial crisis of 2007-08.
