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Since the 1970s, the international community of states has
demonstrated increasing willingness to invest UN institutions with
politico-ethical authority to act on its behalf in addressing human
rights abuses. Through trial and error, some of these institutions
have had a degree of success in securing better practical
observance of international human rights standards. Flood examines
the reasons why some structural approaches have had more impact
than others. He argues that states must make policy choices in an
environment where many political actors operate simultaneously and
where several state interests are in play simultaneously. This
situation creates the political space in which community structures
can operate to influence behavior. Because states require the
active or tacit cooperation of other states to promote their
interests, they seek to avoid prolonged political isolation. Thus,
the most effective UN human rights institutions are those linked in
meaningful ways with Charter-based human rights mechanisms. These
mechanisms--thematic and country-specific--have different
structural advantages, and their concrete effectiveness depends on
the specific circumstances of the particular case they are asked to
address. There is evidence that they have greater impact when
employed simultaneously, as well as when key states support their
efforts bilaterally. Through case studies, Flood analyzes the work
of the thematic mechanisms on disappearances and religious
discrimination and the country-specific mechanisms used with Chile
and Iran. He concludes that Charter-based UN human rights
institutions have become an enduring part of the international
environment and that their activities havestrengthened the concept
and practice of state accountability to the international community
for human rights conduct.
Streamline financial statement preparation with this
cross-referenced guide Financial Statement Disclosures Manual is a
natural complement to Wiley GAAP, providing a complete set of tools
for statement preparation. This useful reference is formatted in
accordance with FASB Accounting Standards Codification(R) (ASC)
schema, with information delineated as Presentation, Assets,
Liabilities, Equity, Revenue, Expenses, and Broad Transactions.
When used with other Wiley GAAP resources, this arrangement helps
users perform additional research and easily find more detailed
information on requirements, with disclosures referenced to FASB's
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statement preparation process and potentially improving the
effectiveness of disclosures with clear presentation of information
that is most important to users. Determining the correct wording
and presentation formats for disclosures is a time consuming
effort. Standards are continually updated, and the latest changes
to revenue recognition impact virtually all financial statements.
This book is a guide to enhanced disclosure as standardized by
FASB, and works in conjunction with other Wiley GAAP products to
provide a complete professional reference. * Find specific GAAP
codification and explanations quickly and easily * Get up to speed
on the latest developments and updates * Follow references to
relevant content in Wiley GAAP and the Disclosure Checklist * Study
expertly-prepared examples to understand GAAP applications Enhanced
disclosure requirements have come about in response to accounting
scandals, the proliferation of complicated instruments, and the
pressure toward transparency. Keeping abreast of the latest
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cross-referenced to relevant GAAP information and tools.
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