This novel is set in an unnamed country that appears to be under military rule. The language used is an atypical English form, but akin to the basic translation that might appear within a department of an overseas foreign office.

This book examines and compares the translation techniques used in the Old Greek version of the instructions for the building of the tabernacle (Exodus 25-31) and the account of its construction (Exodus 35-40), suggesting the instructions were translated first. Paperback edition is available from the Society of Biblical Literature (www.sbl-site.org).

The derivative practitioner’s expert guide to IFRS 9 application Accounting for Derivatives explains the likely accounting implications of a proposed transaction on derivatives strategy, in alignment with the IFRS 9 standards. Written by a Big Four advisor, this book shares the author’s insights from working with companies to minimise the earnings volatility impact of hedging with derivatives. This second edition includes new chapters on hedging inflation risk and stock options, with new cases on special hedging situations including hedging components of commodity risk. This new edition also covers the accounting treatment of special derivatives situations, such as raising financing through commodity-linked loans, derivatives on own shares and convertible bonds. Cases are used extensively throughout the book, simulating a specific hedging strategy from its inception to maturity following a common pattern. Coverage includes instruments such as forwards, swaps, cross-currency swaps, and combinations of standard options, plus more complex derivatives like knock-in forwards, KIKO forwards, range accruals, and swaps in arrears. Under IFRS, derivatives that do not qualify for hedge accounting may significantly increase earnings volatility. Compliant application of hedge accounting requires expertise across both the standards and markets, with an appropriate balance between derivatives expertise and accounting knowledge. This book helps bridge the divide, providing comprehensive IFRS coverage from a practical perspective. Become familiar with the most common hedging instruments from an IFRS 9 perspective Examine FX risk and hedging of dividends, earnings, and net assets of foreign subsidies Learn new standards surrounding the hedge of commodities, equity, inflation, and foreign and domestic liabilities Challenge the qualification for hedge accounting as the ultimate objective IFRS 9 is set to replace IAS 39, and many practitioners will need to adjust their accounting policies and hedging strategies to conform to the new standard. Accounting for Derivatives is the only book to cover IFRS 9 specifically for the derivatives practitioner, with expert guidance and practical advice.

For many writers writing in English today, English is but one of a number of languages, and by extension cultures, to which they have access. The question arises of the impact of this sometimes latent, sometimes explicit, multilingualism on generic and other literary forms and conventions. To what extent is English literature today a literature in translation in the sense that it is formed at the confluence of different literary and cultural traditions and is mediated or brokered by multilingual individuals? And to what extent might literary creativity today be premised on access to more than one language and/or set of cultural and literary traditions? English as a Literature in Translation examines the complexities of writing in English and assesses the extent to which language practices in English have been localized and/or culturally inflected, even as English has become a global medium of communication.

Considerable effort has been made over the last ten years by such institutions as the EU, OECD, UNO and the IASC towards the harmonisation of accounting standards. It is recognised though that uniformity and true compatibility of financial instruments cannot be achieved while accounting operates in individual national economic and legal environments. A knowledge of national accounting standards and practice continues to be indispensable for the analysis of financial statements. Transnational Accounting is a unique comparative study of accounting standards of fourteen major economic powers, plus the regimes of the IASC and EU. Each chapter is standardised for easy comparison and written by a recognised expert in his or her country. The Editor, The Late Dieter Ordelheide, was Professor of Business Economics at the Johann Wolfgang Goethe-Universität, Frankfurt am Main. This groundbreaking work enables the reader to develop a thorough practical understanding of national accounting practices and be fully at home with financial statements in an international context. Each volume includes a detailed reference matrix listing approximately 100 key accounting subjects and their treatment across all regulatory and accounting regimes.

In the newly revised eighth edition of Advanced Accounting, a decorated team of accounting professionals delivers authoritative and comprehensive coverage of all three methods of consolidated financial reporting: cost, partial equity, and complete equity. This invaluable work compares and contrasts United States and international principles, drawing reader attention to enduring differences between the two frameworks. The authors draw on their extensive experience with US and international accounting to connect advanced accounting methods to practical applications with challenging exercises that feature the financial statements of real-world companies. With a consistent focus on clarity and accessibility, the authors highlight current business news stories and their relevance to core concepts. Ideal for accounting majors seeking an insightful and robust exploration of complex accounting methods, Advanced Accounting also includes: The latest changes by the Financial Accounting Standards Board and the Governmental Accounting Standards Board Discussions of the tax consequences of a variety of business combinations New end-of-chapter materials with additional problems, exercises, and questions New "In the News" boxes with updated stories Updated tutorial videos and international comparisons Revised test bank questions

Everything Today's CPA Candidates Need to Pass the CPA Exam Published annually, this comprehensive four-volume paperback reviews all four parts of the CPA exam. Many of the questions are taken directly from previous CPA exams. With 3,800 multiple choice questions and more than 90 simulations, these study guides provide all the information candidates need to master in order to pass the computerized Uniform CPA Examination. Complete sample exam in financial accounting and reporting The most effective system available to prepare for the CPA exam-proven for over thirty years Timely-up-to-the-minute coverage for the computerized exam. Contains all current AICPA content requirements in auditing and attestation Unique modular format-helps you zero in on areas that need work, organize your study program, and concentrate your efforts Comprehensive questions-over 3,800 multiple-choice questions and their solutions in the four volumes Covers the new simulation-style problems Includes over 90 simulations Guidelines, pointers, and tips-show you how to build knowledge in a logical and reinforcing way Wiley CPA Exam Review 2010 arms test-takers with detailed outlines, study guidelines, and skill-building problems to help candidates identify, focus on, and master the specific topics that need the most work.

The thesis investigates the social processes involved in the practices of futuring. It addresses the question of how social practices contribute to the production and maintenance of robust versions of the future. It asks how best we should study futurity, including expectations, imaginations, promises and visions. Existing research tells us rather little about how ordinary practices render the future as a particular, publicly available and accountable presence or absence. In what ways do people achieve situated performances of certainty about the future? The thesis addresses these questions by drawing upon recent theoretical themes in Science and Technology Studies (STS), notably accountability relations and mundane practices in science and technology. The empirical focus of the thesis is an extended ethnographic study of the European Spallation Source (ESS) – a major neutron-based science research facility currently under construction in Lund, Sweden. The methods used are a combination of participant observation, interviews, documentary analysis, and ethnomethodologically inflected textual analysis. The thesis reports findings in relation to each of four aspects of ESS work: 1) the textual practices rendering the future of the ESS in local newspaper coverage; 2) documentary analysis of a 2014/2015 Call for ESS Instrument Proposals; 3) observations from visits to ESS and participation in staged “future walks” and 4) the mundane laboratory practices of measuring thickness in an ESS Detector Coatings Workshop in Linköping. The results of these empirical analyses are used to argue for the importance of generating and sustaining accountability relations in futuring practices, for understanding how the future is imagined and made to come about. The thesis concludes that looking at practices in this way has political implications – among other things, it allows to see how agency and capability-to-affect the future is distributed, built, eroded and attributed.

The book presents all major subjects in international monetary theory, foreign exchange markets, international financial management and investment analysis. The book is relevant to real world problems in the sense that it provides guidance on how to solve policy issues as well as practical management tasks. This in turn helps the reader to gain an understanding of the theory and refines the framework. Various topics are interlinked so the book adopts a systematic treatment of integrated materials relating different theories under various circumstances and combining theory with practice. The text examines issues in international monetary policy and financial management in a practical way, focusing on the identification of the factors and players in foreign exchange markets and the international finance arena. The book can be used in graduate and advanced undergraduate programmes in international or global finance, international monetary economics, and international financial management.