Bøger af Ernst

The dramatic changes in the financial services industry have had a profound effect on profitability, forcing financial institutions to change their management focus. Increased competitive pressures, tightening interest-rate spreads and declining deposit balances have made financial goals even more difficult to achieve. This environment creates an increased and urgent need for quality information on profitability management. The Ernst & Young Guide to Performance Measurement for Financial Institutions is the comprehensive resource for bankers seeking to exert greater control over profitability and performance.

International GAAP 2021International GAAP 2021 is a detailed guide to interpreting and implementing International Financial Reporting Standards (IFRS). By setting IFRS in a relevant business context, it provides insights on how complex practical issues should be resolved in the real world of global financial reporting. This book is an essential tool for anyone applying, auditing, interpreting, regulating, studying or teaching IFRS.Written by EY financial reporting professionals from around the world, this three-volume guide to reporting under IFRS provides a global perspective on the application of IFRS. The book explains complex technical accounting issues clearly by setting IFRS in a practical context with numerous worked examples and hundreds of illustrations from the published financial reports of major listed companies from around the world.Volume 1 contains the following chapters and sections:* International GAAP* The IASB's Conceptual Framework* Presentation of financial statements and accounting policies* Non-current assets held for sale and discontinued operations* First-time adoption* Consolidated financial statements* Consolidation procedures and non-controlling interests* Separate and individual financial statements* Business combinations* Business combinations under common control* Investments in associates and joint ventures* Joint arrangements* Disclosure of interests in other entities* Fair value measurement* Foreign exchange* Hyperinflation* Intangible assets* Property, plant and equipment* Investment property* Impairment of fixed assets and goodwill* Capitalisation of borrowing costs* InventoriesIndex of extracts from financial statements for all three volumesIndex of standards for all three volumesIndex for all three volumesThis book is printed on acid-free paper, responsibly manufactured from well-managed FSC-certified forests and other controlled sources.This material has been prepared for general informational purposes only and is not intended to be relied upon as accounting, tax, legal or other professional advice. Please refer to your advisors for specific advice.ey.com/igaap

Dictionnaire universel d'idées... par Ernst.... Tome 1Date de l'édition originale: 1875Appartient à l'ensemble documentaire: Pam1Le présent ouvrage s'inscrit dans une politique de conservation patrimoniale des ouvrages de la littérature Française mise en place avec la BNF.HACHETTE LIVRE et la BNF proposent ainsi un catalogue de titres indisponibles, la BNF ayant numérisé ces oeuvres et HACHETTE LIVRE les imprimant à la demande.Certains de ces ouvrages reflètent des courants de pensée caractéristiques de leur époque, mais qui seraient aujourd'hui jugés condamnables.Ils n'en appartiennent pas moins à l'histoire des idées en France et sont susceptibles de présenter un intérêt scientifique ou historique.Le sens de notre démarche éditoriale consiste ainsi à permettre l'accès à ces oeuvres sans pour autant que nous en cautionnions en aucune façon le contenu.Pour plus d'informations, rendez-vous sur www.hachettebnf.fr

Dictionnaire universel d'idées... par Ernst.... Tome 2Date de l'édition originale: 1875Appartient à l'ensemble documentaire: Pam1Le présent ouvrage s'inscrit dans une politique de conservation patrimoniale des ouvrages de la littérature Française mise en place avec la BNF.HACHETTE LIVRE et la BNF proposent ainsi un catalogue de titres indisponibles, la BNF ayant numérisé ces oeuvres et HACHETTE LIVRE les imprimant à la demande.Certains de ces ouvrages reflètent des courants de pensée caractéristiques de leur époque, mais qui seraient aujourd'hui jugés condamnables.Ils n'en appartiennent pas moins à l'histoire des idées en France et sont susceptibles de présenter un intérêt scientifique ou historique.Le sens de notre démarche éditoriale consiste ainsi à permettre l'accès à ces oeuvres sans pour autant que nous en cautionnions en aucune façon le contenu.Pour plus d'informations, rendez-vous sur www.hachettebnf.fr

UK GAAP 2019 provides a comprehensive guide to interpreting and implementing UK accounting standards, particularly:* FRS 100: Application of Financial Reporting Requirements* FRS 101: Reduced Disclosure Framework - Disclosure exemptions from EU-adopted IFRS for qualifying entities* FRS 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland* FRS 103: Insurance Contracts* FRS 104: Interim Financial ReportingThis book is an essential tool for anyone applying, auditing, interpreting, regulating, studying or teaching those accounting standards.Written by the financial reporting professionals from the Financial Reporting Group of EY, this book provides a clear explanation of the UK GAAP accounting requirements which apply in 2019 and will prove invaluable in implementing these requirements. It also addresses the requirements of the UK Companies Act and relevant statutory instruments, as well as practical worked examples.Also available is International GAAP(r) 2019 - a three volume comprehensive guide to interpreting International Financial Reporting Standards (IFRS), setting IFRS in a relevant business context and providing insight into how complex practical issues should be resolved in the real world of global financial reporting.