puledra appendix

Wiley GAAP : Interpretation and Application of Generally

Wiley GAAP : Interpretation and Application of Generally

ISBN: , SKU: , AUTHOR: Delaney, Patrick R. / Epstein, Barry J. / Nach, Ralph, PUBLISHER: John Wiley & Sons, The most practical, authoritative guide to GAAP midst a national parade of corporate scandals, accounting professionals require a timely, rock-solid resource in order to instill clients and investors with the confidence they have come to expect.Wiley GAAP delivers the most recent developments and analysis of all generally accepted accounting principles (GAAP), restating the original, highly technical pronouncements in easy-to-understand terms and providing battle-tested implementation guidance. Unlike other guides, Wiley GAAP offers complete coverage of Levels A, B, and C GAAP in a single volume, including EITF issues that have not yet been reduced to consensus as well as EITF Appendix D discussion matters. Wiley GAAP contains a host of completely updated features, such as: A streamlined format that helps readers find what they need to know quickly Complete, real-world implementation guidance on the latest FASB standards and interpretations, including those addressing guarantees (FASB Interpretation 45), variable interest entities (FASB Interpretation 46), and distinguishing liabilities from equity instruments (SFAS 150) Comparison of U.S. GAAP to international financial reporting standards Detailed coverage of important, current FASB and AcSEC projects, such as liabilities versus equity and property, plant, and equipment Expanded discussion of hot topics, such as special purpose entities, pro forma earnings, and revenue recognition issues Real-world examples and comprehensive analysis of complex areas like hedging, consolidated reporting, derivatives, income taxes, leases, and segment reporting A chapter onspecial revenue recognition areas An authoritative financial statement disclosure checklist Featuring numerous real-world examples, illustrations, and helpful practice hints that are extremely user-friendly, Wiley GAAP is designed with the needs of the reader in mind. Covering the entire GAAP hierarchy, Wiley GAAP addresses all effective pronouncements, including: FASB Interpretations FASB Technical Bulletins FASB Statements of Financial Accounting Concepts FASB Statements of Financial Accounting Standards (SFASs) Consensus Opinions of the Emerging Issues Task Force of the FASB AICPA Statements of Position Accounting Research Bulletins Accounting Principles Board Opinions AICPA Audit and Accounting Guides As clients demand accounting procedures they can trust, so accountants require up-to-date reference materials they know they can depend on. More than any other resource, Wiley GAAP provides the indispensable tools for the accounting professional.

Catherine the Great: Life and Legend

Catherine the Great: Life and Legend

ISBN: , SKU: , AUTHOR: Alexander, John T., PUBLISHER: Oxford University Press, USA, Catherine II of Russia is one of the most colorful characters in modern history. Born a minor German princess, she was betrothed to the Grand Duke Peter of Russia at 15, through the designs of the childless Empress Elizabeth and her own scheming mother. By 33, she had overthrown her husband in a bloodless coup and established herself as Empress of the multinational Russian Empire, the largest territorial political unit in modern history. Portrayed variously as a political genius who restored to Russia the glory it had known in the days of Peter the Great and a despotic foreign adventuress who usurped the Russian throne, murdered her rivals, and tyrannized her subjects, she was, by all accounts, an extraordinary woman. Catherine the Great, the first popular biography of the mpress based on modern scholarship, provides a vivid portrait of Catherine as a mother, a lover, and, above all, an extremely savvy ruler. Concentrating on her long reign (), John Alexander examines all aspects of Catherine's life and career: the brilliant political strategies by which she won the acceptance of a nationalistic elite; her expansive foreign policy; the domestic reforms with which she revamped the Russian military, political structure, and economy; and, of course, her infamous love life. Alexander begins with an account of the dramatic "palace revolt" by which Catherine unseated her husband and a background chapter describing the circumstances of her early childhood and marriage, then proceeds chronologically through the 34 years of reign. In compelling narrative fashion, he describes such events as the incursion of bubonic plague on Moscow, the uprising of the Ural peasants, and the six political murders the empress sanctioned. Catherine is presented here in more human terms than in previous biographies, with numerous quotations included from her reminiscences and notes. We learn, for instance, not only the names and number of her lovers, but her understanding of what many considered a shocking licentiousness. "The trouble is," she wrote, "that my heart would not willingly remain one hour without love." The result of 20 years' research by one of the leading narrative historians of modern Russia in the U.S., this is truly an impressive work. Alexander delved into little-known sources (including a collection of Catherine's love notes which is included here as an appendix) as well as popular and specialized accounts to arrive at this much-needed, balanced appraisal of one of history's most scandal-ridden figures.

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Memory Offended: The Auschwitz Convent Controversy

Memory Offended: The Auschwitz Convent Controversy

ISBN: , SKU: , AUTHOR: Roth, John K. / Rittner, Carol A. / Rittner, Carol, PUBLISHER: Praeger Publishers, On August , a group of Polish Carmelite nuns, with the approval of both church and government authorities, but apparently without any dialogue with members of the Polish or international Jewish community, moved into a building at the site of Auschwitz I. This establishment of a Roman Catholic convent in what was once a storehouse for the poisonous Zyklon B used in the gas chambers of the Nazi extermination center has sparked intense controversy between Jews and Christians. Memory Offended is as definitive a survey of the Auschwitz convent controversy as could be hoped for. But even more important than its thorough chronological record of events pertinent to the dispute, is the book's use of this particular controversy as a departure for reflection on fundamental issues for Jews and Christians and their relationships with each other. Essays by fourteen distinguished international scholars who represent diverse viewpoints within their Jewish and Christian traditions identify, analyze, and comment on the long-range issues, questions, and implications at the heart of the controversy. A recent interview with the internationally renowned Holocaust authority and survivor, Elie Wiesel, makes an important contribution to the ongoing discussion. The volume merits careful reading by all who seek to learn the lessons this controversy can teach both Christians and Jews. In their introduction, editors Carol Rittner and John K. Roth define the meaning of the word covenant in both the Jewish and Christian religious traditions. They develop a compelling argument for the notion that the Christian concept of a "new" covenant between God and humanity, which supposedly superseded Judaism's "old"covenant, formed the basis for the centuries-old anti-Jewish contempt that led to Auschwitz--the Nazi death camp where 1.6 million human beings, mostly Jews, were exterminated. The editors contend that the existence of a convent at this site offended memory. The vital issue of what constitutes a fitting Auschwitz memorial is addressed throughout the volume's three major divisions in which important thinkers, including Robert McAfee Brown and Richard L. Rubenstein, among others, investigate "The History and Politics of Memory," "The Psychology of Memory," and "The Theology of Memory." Important tools for researchers are a chronology of events pertinent to the Auschwitz convent controversy, and an appendix that contains many key documents relating to the controversy. Memory Offended will be an important resource in university and public libraries as well as in Holocaust courses, classes on Jewish Studies, twentieth-century history, and those that focus on interreligious issues.

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