Tabla de Contenidos: “…4 Discretionary properties of the impairment-only approach -- 4.1 Chapter overview -- 4.2 Main provisions of SFAS 141 and 142 -- 4.3 Frequency -- 4.3.1 Annual testing -- 4.3.1.1 Rule -- 4.3.1.2 Exception -- 4.3.2 Unscheduled testing when circumstances warrant -- 4.4 Level of aggregation -- 4.5 Existence -- 4.5.1 Reporting unit fair value -- 4.5.1.1 Quoted market prices -- 4.5.1.2 Present value techniques -- 4.5.1.2.1 Measuring fair value as the objective -- 4.5.1.2.2 Measurement techniques -- 4.5.1.3 Multiples -- 4.5.1.4 Preliminary conclusion -- 4.5.2 Carrying value of reporting unit net assets -- 4.5.2.1 Allocating assets and liabilities -- 4.5.2.2 Allocating goodwill -- 4.5.3 Disposal -- 4.6 Measurement -- 4.6.1 Fair value of reporting unit net assets -- 4.6.1.1 Fictitious purchase price allocation -- 4.6.1.2 Recognition -- 4.6.1.3 Measurement -- 4.6.2 Inclusion of estimates -- 4.7 Transition -- 4.7.1 Effective date and initial application -- 4.7.2 Transitional impairment test -- 4.7.3 Transitional presentation and disclosures -- 4.7.4 Reclassification of goodwill and intangible assets -- 4.8 Intermediate results -- 5 Empirical investigation of write-off determinants -- 5.1 Chapter overview -- 5.2 Hypothesis development -- 5.2.1 Overview -- 5.2.2 Economic factors -- 5.2.3 Financial reporting incentives -- 5.2.3.1 Economic-consequences incentives -- 5.2.3.1.1 Compensation -- 5.2.3.1.2 Debt covenants -- 5.2.3.1.3 Political costs -- 5.2.3.2 Capital market-related incentives -- 5.2.3.2.1 Target accounting -- 5.2.3.2.1.1 General decision model -- 5.2.3.2.1.2 Firms exceeding earnings targets -- 5.2.3.2.1.3 Firms falling short of earnings targets -- 5.2.3.2.2 Rating -- 5.2.4 Control variables -- 5.3 Research design and descriptive information -- 5.3.1 Variable definition -- 5.3.2 Sample selection -- 5.3.3 Descriptive statistics and comparative analyses…”

“…Solar system : planets and satellites…”

Tabla de Contenidos: “…Sonate B-dur D 960 ; Fünf klavierstücke D 459 & 459 A ; Sonate c-moll D 958 ; Sonate A-dur D 959 ; Sonate G-dur 894 ; Sonate D-dur 850 ; Soante a-moll D 845 ; Sonate C-dur D 840 ; Sonate a-moll D 784…”

Tabla de Contenidos: “…Sonate A-dur D 664 ; Sonate f-moll D 625 ; Sonate Es-dur D568 ; Sonate As-dur D 557 ; SOnate e-moll D 566 ; Sonate a-moll D 537 ; Sonate C-dur D 279 ; Sonnate E-dur D 157…”

Enlace del recurso

Accés restringit als usuaris de la UB, UAB, UdG, URV, URL, UVic-UCC

Materias:

“…Soda lakes and inland seas…”
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“…. Sonates, instrument de teclat, R 24, re menor…”

Materias: “…solar energy conversion…”

Materias:

Materias:

“…Pièces de clavecin en sonates…”

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