Understanding the main concepts of IFRS Standards The fourth edition of Applying IFRS Standards explains the core principles of International Financial Reporting (IFRS) Standards. It also addresses the skills needed to apply the standards in business environments. The book begins with an overview of the International Accounting Standards Board (IASB) and how it establishes accounting standards. The general book topics are then covered in detail and include: income taxes, financial instruments, fair value measurement, property, inventories, employee benefits and more. Discussion questions, exercises and references are provided throughout the book.
In the 1960s, it became clear that survivors of the concentration camps had developed psychological complaints. They were diagnosed with KZ-syndrome. Dutch psychiatrist Jan Bastiaans used LSD in his psychotherapeutic sessions with KZ-syndrome sufferers, who said they greatly benefitted from his treatment. This was, despite criticism from medical professionals, enough proof for journalists, regardless of their signature, to defend the drug’s usage. Without the newspapers, LSD probably would have disappeared quickly as a medical tool. Over time, paradoxically, the cause-related diagnosis KZ-syndrome came to encompass more than just Holocaust survivors: soldiers, hostages, survivors of the Japanese camps, and the children of Dutch national socialists were all eventually included within the concept. It resulted in an enormous rise in patient numbers, and a blurring and eventual disappearance of the concept. This book explores the contribution of Dutch newspapers to the historical-cultural phenomenon of this rising focus on victims and victimhood, without which the later acceptance of PTSD – a symptom-related diagnosis – could not be understood.
Geodiversität - oder genauer gesagt: der natürliche Bereich von geomorphologischen Strukturen ist das Thema dieses Buches. Die Geodiversität von Vorarlberg und Liechtenstein ist gross. Kleine und grosse Landformen erzählen die Geschichte der Entstehung dieser Berglandschaften. Sie sind Zeugen eines dramatischen Klimawandels seit der letzten Eiszeit. Die Autoren haben vor allem kleine Landformen, wo Menschen, Tiere und Pflanzen leben untersucht, und sie erklären mit faszinierender Genauigkeit, wie diese entstanden sind. Im Buch werden auch starke Argumente für deren Schutz vorgebracht: Das Archiv zur Entstehung der Berglandschaften gilt es möglichst zu erhalten, auch in einer Zeit von schnellen Landnutzungsänderungen. Geodiversity - more precisely: the natural range of geomorphological features is the topic of this book. The geodiversity of Vorarlberg and Liechtenstein is high. Small and large landforms tell the story of the origin of the mountain landscapes, and are evidence of a dramatic change of climate since the last ice age. The authors focus on the small landforms - the places in which people, animals and plants live - and explain in fascinating detail how they were created. The book is a strong plea for their protection in a time of rapid land-use change in the mountains.
Metaphysics, formerly the queen of science, fell into oblivion under the onslaught of empiricism and positivism and its very possibllity came to be denied. Professor Elders traces the history of this process and shows how St. Thomas innovated in determining both the subject of metaphysics and the manner in which one enters this science, particularly in the framework of his Aristotle commentaries. The work then considers being and its properties, its divisions into being in act and being in potency, into the act of being essence, and into substance and the accidents. Finally the causes of being are considered. The work also introduces and surveys the extensive literature of Thomas interpretation of the past 50 years.
InBremen als Brennpunkt reformierter Irenik zeigt Leo van Santen anhand der Biografie von Ludwig Crocius (1586-1655), wie dessen irenische Theologie zur Verständigung von Reformierten und Lutheranern nicht so sehr dogmatisch bedingt war, als vielmehr vom Bremer Stadtrat veranlasst wurde, der an guten Beziehungen mit dem lutherischen Umland Interesse hatte. Mit seiner Irenik kollidierte Crocius jedoch, zunächst 1618-1619 als Bremer Delegierter während der Dordrechter Synode, mit der von den calvinistischen Niederlanden geforderten strengen Orthodoxie, die 1636 einen Kirchenstreit verursachte. Die von Santen erstmals ausgewerteten Korrespondenzen, die Crocius aus diesem Anlass und als Prorektor des Gymnasium Illustre zur Empfehlung von Studenten mit bedeutenden Reformierten wie Vossius in den Niederlanden führte, bezeugen Bremens bislang wenig wahrgenommene vollwertige Stellung im frühneuzeitlichen europäischen Reformiertentum. In Bremen als Brennpunkt reformierter Irenik, Leo van Santen demonstrates how Ludovicus Crocius’s irenical theology, meant to mediate between the Reformed and the Lutheran Churches, was instigated by the Bremen municipal authorities who had an interest in good relations with the Lutheran surrounding area. Van Santen bases himself on the life of Crocius (1586-1655). With his irenicism, however, in 1618-1619 as Bremen delegate at the Synod of Dordt, Crocius for the first time collided with the strict orthodoxy insisted upon by the Dutch Calvinists, which led to an ecclesiastical conflict in 1636. The correspondence that Crocius, as pro-rector of the Gymnasium Illustre, conducted on this subject with Reformed scholars such as Vossius in the Dutch Republic, testify to Bremen’s hitherto insufficiently recognized position in Europe’s early modern Reformed world.
Understanding the main concepts of IFRS Standards The fourth edition of Applying IFRS Standards explains the core principles of International Financial Reporting (IFRS) Standards. It also addresses the skills needed to apply the standards in business environments. The book begins with an overview of the International Accounting Standards Board (IASB) and how it establishes accounting standards. The general book topics are then covered in detail and include: income taxes, financial instruments, fair value measurement, property, inventories, employee benefits and more. Discussion questions, exercises and references are provided throughout the book.
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