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161Publicado 2011Libro electrónico
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172por Organisation for Economic Co-operation and Development.Materias: “…Financial disclosure Europe, Eastern…”
Publicado 2011
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174Publicado 2009Tabla de Contenidos: “…Self-disclosure as a turningpoint in psychotherapy: Judith Ruskay Rabinor…”
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177Publicado 2014Tabla de Contenidos: “…The Ubiquity of Mandated Disclosure -- 1. Introduction -- 2. Complex Decisions, Complex Disclosures -- 3. …”
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179Publicado 2021Tabla de Contenidos: “…Example 8.8: Correction of Error-Example of a Correction of an Error in Previously Issued Financial Statements -- Example 8.9: Correction of Error-Correction of Immaterial Error -- Example 8.10: Correction of Error -- Chapter 9 ASC 255 Changing Prices -- Authoritative Literature -- Subtopic -- Disclosure and Presentation Requirements -- Presentation -- Elective Disclosures -- Example Presentation and Disclosure -- Example 9.1: Statement of Income from Operations in a Statement of Annual Information -- Chapter 10 ASC 260 Earnings Per Share -- Authoritative Literature -- Subtopic -- Scope and Scope Exceptions -- Introduction -- Practice Alert -- Presentation and Disclosure Requirements -- Comprehensive Example -- Diluted EPS (DEPS) -- Note X: Earnings Per Share (Illustrative Disclosure Based on Facts from the Example) -- Presentation and Disclosure Examples -- Example 10.1: Earnings (Loss) Per Share Attributable to Common Stockholders -- Example 10.2: Exclusion of Shares with Antidilutive Effects -- Example 10.3: Discontinued Operations -- Example 10.4: Beneficial Conversion -- Chapter 11 ASC 270 Interim Reporting -- Authoritative Literature -- Subtopic -- Scope and Scope Exceptions -- Integral Approach -- Discrete Approach -- Presentation and Disclosure Requirements -- Requirements Applicable to All Reporting Entities -- Revenues -- Product Costs and Direct Costs -- Other Costs and Expenses -- Seasonality -- Fair Value of Financial Instruments -- Unusual or Infrequent Items and Disposals of Components -- Contingencies -- Accounting Changes -- Requirements Applicable to Public Reporting Entities -- Quarterly Reporting to the SEC -- Presentation and Disclosure Examples -- Example 11.1: Consolidated Statement of Income and Comprehensive Income -- Example 11.2: Seasonal Nature of Business -- Example 11.3: Inventories Measured Using LIFO…”
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