Mehr als 30 Jahre lang wurde Leasing durch den Standard IAS 17 geregelt. IAS 17 unterschied dabei vor allem nach Operating-Leasing und Finanzierungsleasing. Dabei wurde beim Leasingnehmer ein Operating-Leasing bilanzneutral, das heißt ohne Auswirkungen auf die Bilanz dargestellt. Über verschiedene Gestaltungsmöglichkeiten ergab sich damit für den Bilanzierenden durchaus die Möglichkeit, Leasing-Verhältnisse so zu gestalten, dass sie nicht in die Bilanz aufgenommen werden mussten.Als Reaktion auf die Kritik an diesen Gestaltungsmöglichkeiten hat der IASB bereits im Jahr 2006 eine Reform der Leasingbilanzierung angestoßen. Das Ergebnis ist der 2016 veröffentlichte IFRS 16. Dieser Standard unterscheidet nicht mehr zwischen Operating-Leasing und Finanzierungsleasing. Stattdessen wird für alle Leasingverhältnisse ein Nutzungsrecht und eine entsprechende Verbindlichkeit erfasst. IFRS 16 ist verpflichtend auf Jahresabschlüsse für Geschäftsjahre anzuwenden, die nach 31.12.2018 beginnen.Die Reform der Leasingbilanzierung wird eine erhebliche Herausforderung für nach IFRS bilanzierende Unternehmen darstellen. Dieses Buch bereitet die Bilanzierenden auf die anstehende Standardänderung optimal vor und bietet sichere Unterstützung bei der Umsetzung der neuen Normen. Hierfür werden die bilanzrechtlichen Rahmenbedingungen anhand von Abbildungen, Übersichten und Beispielen veranschaulicht und konkrete Handlungsempfehlungen gegeben, die dem Bilanzersteller helfen, die zum Teil komplexen Regelungen im Einzelfall in der Praxis umzusetzen. Besonderes Augenmerk wird aber auch auf ausgewählte Spezialthemen (zum Beispiel Sale-and-lease-back-Transaktionen, Subleases, et cetera) und Schnittstellenthemen gelegt. Ein Herzstück des Buches ist die Ableitung und Darstellung eines Konzepts für die Aufbau- und Ablauforganisation eines Prozesses zur Erfassung von Leasingverträgen nach dem neuen IFRS. Hierbei stehen für den Bilanzierungserfolg zentrale Themen wie die Organisation der Datengewinnung und die Analyse des Vertragsportfolios im Vordergrund. Unterstützende Checklisten erhöhen die Praxistauglichkeit noch zusätzlich.

Contested Borders broadens understandings of dissident sexualities in Africa through focusing specifically on the Maghreb. It examines new representations of same-sex desire emerging in new francophone life writing, memoir, and literature from Algeria, Morocco, and Tunisia.

In the conventional wisdom the scientist is seen as a data gatherer, but scientific creation is really more complex and inspiring. This beautifully written work was hugely influential when first published and continues to inspire today. As V.S. Ramachandran says, 'it makes science seem like a grand, romantic adventure yet also fun'.

In Zilli Light, Aldo Zilli, celebrated TV chef, presents recipes that are zesty, feisty and exciting - but with fewer calories.

This second edition of a bestseller supplies provides selected tools to help strengthen critical skills and accomplish key steps throughout the benchmarking process. The first part of provides a guide to the language of benchmarking and answers commonly asked questions. The second part walks readers through the three phases of the benchmarking process -- Analysis, Discovery, and Implementation -- and provides charts and checklists on what questions should be answered at each phase, and what outputs should be produced. The book closes with a complete process map and outlines the entire site visit process.

This comprehensive and innovative handbook covers several aspects of biometrics from the perspective of recognizing individuals at a distance, in motion, and under a surveillance scenario.

The second edition of this practical, comprehensive book has been revised to include new ideas for increasing yields, and how gardeners can adapt to climate change.

Aesthetic practices shape and are shaped by spatial formations. The essays of this volume survey configurations of spaces as macro, micro and meso, and study from a transregional perspective the ways they are created, described, negotiated and appropriated across cultures. The interdisciplinary studies range from art history to anthropology and literary studies, and investigate the interdependence between material forms and environmental contexts. They explore the periodic re-invention of spaces through architectural, pictorial and discursive practices. This includes the geographical migration of images, objects and practices from one space to another, across a variety of constellations and spatial scales, and the accretion of cultural values around such migration.Case studies range from a religious temple under construction in today's Sao Paolo, the place of African art in the museum collections of the former GDR, 18th-century religious architecture in Beirut, the historicization of modernist architecture in Iraq, the pictorial evocations of sacred rivers in 16th-century India, literary descriptions of the Mughal capital Fatpur Sikri, to cosmological arrangements in Buddhist caves of the 6th century, among other topics.

This book includes a build-up of skills, a rewards system and a personalized path for a player profile.

Jack Grammar is in high school, and so unlucky in love that his two best friends go behind his back to design a personal ad for him: 'Jack Grammar is looking for a prom date - could it be you?' Natalie and Percy tell him that there have been tons of responses, and they design a plan...

In R v Jogee the UK Supreme Court did not just abolish parasitic accessory liability, it also redrew the boundaries of murder and manslaughter in situations of multi-handed acts of escalating violence. This book considers what scope remains post-Jogee for charging parties to a crime A with murder for a death (crime B) caused by one of their associates, and when a conviction for manslaughter will be appropriate instead. In Jogee, the UK Supreme Court suggested that convictions in the paradigm cases of spontaneous group violence would be based on manslaughter by unlawful dangerous act. The book will discuss whether manslaughter by recklessness or manslaughter by gross negligence are more appropriate in some scenarios, and how the principles of accessory liability can be combined so as to ground a manslaughter conviction in the first place. One problem the law currently faces is that offence elements that were shaped in the single offender context do not invariably lend themselves to application in multi-defendant contexts, and their use in typical joint enterprise scenarios might not be as straightforward as Jogee suggests. This is where the book's comparative analysis of German criminal law proves useful. German law has never known an inculpatory concept of parasitic accessory liability such as that now abolished by Jogee, but it has always faced problems with escalating group violence. The book explores how English law can learn from the German experience, including from mistakes that were made in Germany along the way. The result is an original and topical monograph that will be of great value to academics and practitioners seeking to understand the changed landscape of UK criminal law post-Jogee.

The international bestseller joins S&S UK with her best novel yet - an epic tale which sweeps through generations.

This fully revised and updated second edition provides a distinct analysis and evaluation of the Hague Convention on Child Abduction as a global remedy for international child abductions, as well as the most comprehensive and authoritative examination of the core provisions that give rise to problems of interpretation and application in practice.

This timely and topical book is the first to provide a detailed and practical guide to corporate governance in the context of the activist shareholder. The book considers the issues which arise when shareholders seek to exercise their rights to influence the management of a company, and examines the legitimate responses open to a company.

M. Sydney Park examines the key female figures in both the Old and the New Testaments, providing a key contribution to our understanding of the role of women in salvation history. This book functions not only as a major contribution to the scholarly debate, but also as a reference resource for Christian theologians and biblical scholars. By laying out out her theology of women, Park exegetically and theologically explores the importance of women in Scripture within the framework of evangelical theology. Park uses the Pauline writings as her starting point, examining them within the context of the rest of the canon. Park shows that Paul's perspective on women cannot be given exclusive authority over nor excluded from productive dialogue with further canonical writings, showing that the biblical chronicle of women discloses a critical theological role, distinct from but not incoherent to their male counterparts in salvation history.

Erzahlen lasst sie sich anhand der Generationen von Planern und Akteuren, der Unterschiede und Kontinuitaten in den Motiven und anhand der sich wandelnden technisch-handwerklichen Rahmenbedingungen und Arbeitsumfelder.

Pick up any book on foxhunting in North America and you will find a reference to J. B. Thomas, Jr. Thomas was arguably the preeminent amateur sportsman of the Gilded Age. At one point, his kennel is believed to have contained over 1,000 foxhounds, and he and his huntsman, Charlie Carver, were invited to provide sport for rich foxhunting enthusiasts everywhere from New York and Virginia to the RockefellersΓÇÖ personal sporting estate at Overhills, North Carolina. In addition, Thomas was also an expert polo player and a competitive yachtsman. Aside from sport, ThomasΓÇÖs fascination with architecture led him to develop Beekman Place in New York. Above all, Thomas was an immensely talented writer whose book Hounds and Hunting through the Ages, published in 1928, is still thought of as one of the greatest works on the history of foxhunting. An American Aristocrat is the first biography to tell the story of this fascinating renaissance man of the Gilded Age.

A thrilling new novel from the bestselling author of Flowers in the Attic

This study asks a fundamental theoretical and empirical question--re-posing and re-contextualizing in the context of Sub-Saharan Africa: can markets generate the institutions on which they depend for their effectiveness, or do these require the active intervention of a strong, purposeful and democratic state?

One dad's fight against the patriarchy Author Mike Adamick's work has appeared on The Today Show, CBS Morning Show, the New York Times, NPR, and more Gender inequality is a major concern for parents and schools, prompting a renewed focus on the gender pay gap, girls in STEM classes, and women in sports The popularity of Goldieblox toys, Always #LikeAGirl campaign, and Girls on the Run shows a growing pushback against gender stereotypes. Raising courageous, confident girls in today's world is a complex task. Between body image issues, social pressure, and lingering gender stereotypes, girls face a myriad of obstacles. The good news? Parents--especially dads--can help. In this collection of tenacious essays, Mike Adamick, stay-at-home father and author of the popular Dad's Book of Awesome series, shines a light on the struggles imposed on girls. Adamick covers everything from helping our girls navigate challenges in school and sports, to identifying positive female role models and encouraging healthy friendships with their peers. Our daughters deserve more from society. The first step in changing the conversation is starting a new one.