|
Showing 1 - 20 of
20 matches in All Departments
The influence of International Financial Reporting Standards (IFRS)
on accounting across the world is stronger than ever. Most
importantly, this stems from the mandatory adoption of IFRSs in
many parts of the world, including Europe, Canada, Australia,
Brazil and, with some relatively small exceptions, China.
Additionally, foreign registrants in the US are also permitted to
use IFRS by the SEC. The impact of IFRSs also extends to accounting
developments as the IASB and the FASB work closely together to
formulate new standards such as those recently issued on leasing
and revenue recognition. It is clear that investors, analysts and
valuers need to understand financial statements produced under IFRS
to feed in to their valuations and broader investment decisions.
Written by practitioners for practitioners, the book addresses
valuation from the viewpoint of the analyst, the investor and the
corporate acquirer. It starts with valuation theory: what is to be
discounted and at what discount rate? It explains the connection
between standard methodologies based on free cash flow and on
return on capital. And it emphasizes that, whichever method is
used, accurate interpretation of accounting information is critical
to the production of sensible valuations. The authors argue that
forecasts of cash flows imply views on profits and balance sheets,
and that non-cash items contain useful information about future
cash flows - so profits matter. The book addresses the implications
for analysis, modelling and valuation of key aspects of IFRS, all
updated for recent developments, including: - Pensions - Stock
options - Derivatives - Provisions - Leases - Revenue recognition -
Foreign currency The text also sets out the key differences between
IFRS and US GAAP treatments of these issues, in addition to their
implications for analysis. A detailed case study is used to provide
a step-by-step valuation of an industrial company using both free
cash flow and economic profit methodologies. The authors then
address a range of common valuation problems, including cyclical or
immature companies, as well as the specialist accounting and
modelling knowledge required for regulated utilities, resource
extraction companies, banks, insurance companies, real estate
companies and technology companies. Accounting for mergers and
disposals is first explained and then illustrated with a detailed
potential acquisition.
|
The Lord Is Our Defense (Paperback)
Deborah Taylor; Contributions by Deborah Taylor; Illustrated by Shamain @123rf Com
|
R361
Discovery Miles 3 610
|
Ships in 10 - 15 working days
|
Physics of Thin Films is one of the longest running continuing
series in thin film science, consisting of 25 volumes since 1963.
The series contains quality studies of the properties of various
thin films materials and systems. In order to be able to reflect
the development of today's science and to cover all modern aspects
of thin films, the series, starting with Volume 20, has moved
beyond the basic physics of thin films. It now addresses the most
important aspects of both inorganic and organic thin films, in both
their theoretical and their technological aspects.
Starting with Volume 30, the title of the series, Thin Films, is
being changed to Thin Films and Nanostructures. We feel that this
new title
reflects more accurately the rapidly growing inclusion of research
and
development efforts on nanostructures, especially in relation to
novel
solid-state device formats
The highly industrialized world we live in depends for its survival
and further growth on advanced electronic technologies which place
a premium on rapidly improved performance versus size, weight, and
cost. Small computers, high-definition TV, digital camcorders,
flat-panel displays, and robotic systems are but a few examples of
miniatured device technologies which are of critical importance to
emerging societal, industrial, defense, and space needs. All of
these technologies depend sensitively on the availability of
miniature thin film components in array and/or integrated formats.
This book provides that first multi-topical coverage of the
semiconductor, optical, superconductor, magnetic, and ferroelectric
devices and technologies responding to these needs.
This book comprises five topical volumes edited by world
authorities in their fields, i.e. semiconductor junction devices,
semiconductor optics, superconducting film devices, magnetic film
devices, and ferroelectric film devices. Well-known experts were
invited to cover recent progress in aspects ranging from deposition
and fabrication to device modeling, measurements, and new
cutting-edge design approached for improved performance. This
multitopic approach effectively demonstrates the broad-based and
pervasive character of thin film techniques that impact and control
a vast array of device functions that are critical to developments
in computer technology, communications, television, defense and
space systems, and industrial and consumer products. Readers are
provided with both broad critical overviews and research level
analysis and technical details.
Key Features
* A comprehensive discussion of the most promising andcompletely
developed of thin film devices which impact the entire field of
high-tech components and systems for commercial, defense and space
applications
* Edited and written by internationally known, authoritative
experts and innovators, familiar with all aspects of research and
development in their fields and with current and potential
applications
* Presents the reader with informed assessments of all candidate
solid state film devices now being optimized for advanced
application, e.g., in flat panel displays, solar energy conversion,
high-speed and power components, radar technology, infrared
imaging, advanced computers, laser sources, and numerous other
arenas
* Provides a well-balanced coverage of materials growth and
optimization, thin-film device modelling, device fabrication and
characterization, and future development directions;These inputs
are critically important to both educators, designers, device
technologists and manufacturers, and to system engineers
* Furnishes useful insights on processing compatibility, materials
and film device stability, interface engineering, cryogenic
requirements and operation, lithography and micro-machining, and
integrability for sub-systems
* Provides a broad-based view of alternative and/or complimentary
film device technologies in a single, well-referenced source
* Ensures complete and detailed overview of solid-state device
topics, comprehensive bibliographical information, and expert
guidance in advanced and sophisticated areas of device technology
and potental applications
* Furnishes invaluable insights on competitive state-of-the-art
thin film semiconductor, photonics, superconductor, magnetic and
ferroelectrictechnologies, processing and compatibility, device
options, performance potential and prospects for essentially all
solid-state film components
* An essential information source and primer for educators,
researchers, engineers and technology leaders supplying a wealth of
background theoretical and experimental details, as well as
guidance for further advanced research and development, thesis
topics and high-tech product design
* Identifies key processing, fabrication, design, integration,
compatibility problems and solutions involved in successful
development of high-performance and stable device and sub-system
architectures
|
You may like...
Top Five
Rosario Dawson, Cedric The Entertainer, …
Blu-ray disc
R40
Discovery Miles 400
|