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Treatise on Leases (Covering Ind AS, IGAAP, IFRS and US GAAP), First Edition

by Alok K. Garg Chandni Gupta

About the Book:The book “Treatise on Leases” has been written very scrupulously to serve as one stop shop for accounting guidance on leases across the globe. The standard on leases has been revamped and brought tremendous changes in the accounting for lessees, while the accounting for lessors remain largely unchanged. With the alignment of IFRS and US GAAP on this standard and consequential introduction of Ind AS, users could feel an emergent need for a comprehensive guide to refer for lease transactions. This book is an endeavor to cater to that need of the users across the globe. The book comprises of accounting guidance on leases in accordance with IGAAP and Ind AS. The text of Ind AS is meant to be referred in context of IFRS as well, as there is no major difference between these two standards. To give a holistic and comprehensive view of local and global standard, a detailed comparison of Ind AS, IGAAP, IFRS and US GAAP has been given. For easy understanding various case studies and practical examples have been used, a detailed analysis of a sample lease agreement has been given in the book. In order to allow readers, test their knowledge multiple-choice questions have been incorporated and to make this book a comprehensive solution, authors have given disclosure checklists based on AS, Ind AS and IFRS. Further, for a more practical and realistic outlook, the book comprises of disclosures from published financial statements of Indian and global listed companies. The book is updated as of December 2020 and serves a wide audience ranging from CA final students to qualified CA, CS, ICWA, CFOs, finance professionals, accountants and corporates. It's a treatise that inscribes the transfiguration of financial reporting of lease transactions in the history of accounting, giving its readers an in-depth insight on its each and every detail.Highlights:? Comprehensive commentary on Ind AS 116/IFRS 16 and AS 19 explained with practical examples and case studies.? In depth analysis of a sample lease agreement on the basis of Ind AS 116/IFRS 16.? Multiple Choice Questions on Ind AS/IFRS and IGAAP.? Detailed comparison of various GAAPs: Ind AS, IGAAP, IFRS, US GAAP and ICDS.? Disclosure checklist for Ind AS, IFRS and IGAAP.

Treatise on Intuitionistic Type Theory (Logic, Epistemology, and the Unity of Science #22)

by Johan Georg Granström

Intuitionistic type theory can be described, somewhat boldly, as a partial fulfillment of the dream of a universal language for science. This book expounds several aspects of intuitionistic type theory, such as the notion of set, reference vs. computation, assumption, and substitution. Moreover, the book includes philosophically relevant sections on the principle of compositionality, lingua characteristica, epistemology, propositional logic, intuitionism, and the law of excluded middle. Ample historical references are given throughout the book.

Treatise on International Criminal Law: Volume III: International Criminal Procedure

by Kai Ambos

Since the adoption of the Rome Statute of the International Criminal Court in 1998, international criminal law has rapidly grown in importance. This three-volume treatise on international criminal law presents a foundational, systematic, consistent, and comprehensive analysis of the field. Taking into account the scholarly literature, not only sources written in English but also in French, German, Italian, Portuguese, and Spanish, the book draws on the author's extensive academic and practical work in international criminal law. This third volume offers a comprehensive analysis of the procedures and implementation of international law by international criminal tribunals and the International Criminal Court. Through analysis of the framework of international criminal procedure, the author considers each stage in the process of proceedings before the ICC, including the role of legal participants, the scope of jurisdiction, and the enforcement of sentences. The full three-volume treatise addresses the entirety of international criminal law, re-stating and re-examining the fundamental principles upon which it rests, the manner it is enacted, and the key issues that are shaping its future. It is essential reading for practitioners, scholars, and students of international criminal law alike.

Treatise on International Criminal Law: Volume III: International Criminal Procedure

by Kai Ambos

Since the adoption of the Rome Statute of the International Criminal Court in 1998, international criminal law has rapidly grown in importance. This three-volume treatise on international criminal law presents a foundational, systematic, consistent, and comprehensive analysis of the field. Taking into account the scholarly literature, not only sources written in English but also in French, German, Italian, Portuguese, and Spanish, the book draws on the author's extensive academic and practical work in international criminal law. This third volume offers a comprehensive analysis of the procedures and implementation of international law by international criminal tribunals and the International Criminal Court. Through analysis of the framework of international criminal procedure, the author considers each stage in the process of proceedings before the ICC, including the role of legal participants, the scope of jurisdiction, and the enforcement of sentences. The full three-volume treatise addresses the entirety of international criminal law, re-stating and re-examining the fundamental principles upon which it rests, the manner it is enacted, and the key issues that are shaping its future. It is essential reading for practitioners, scholars, and students of international criminal law alike.

Treatise on International Criminal Law: Volume I: Foundations and General Part

by Kai Ambos

Since the adoption of the Rome Statute of the International Criminal Court in 1998, international criminal law has rapidly grown in importance. This second edition of the first volume of an acclaimed three-volume Treatise on International Criminal Law deals with the foundations and general part of international criminal law, and general principles of international criminal justice. Taking into account the scholarly literature, not only sources written in English but also in French, German, Italian, Portuguese, and Spanish, the book draws on the author's extensive academic work and practical experience in international criminal law. This second edition of the authoritative volume has been completely revised, updated, and rewritten in some parts. These comprehensive updates ensure that Kai Ambos' Treatise remains an indispensable reference work for academics and practitioners of international criminal law.

Treatise on International Criminal Law: Volume I: Foundations and General Part

by Kai Ambos

Since the adoption of the Rome Statute of the International Criminal Court in 1998, international criminal law has rapidly grown in importance. This second edition of the first volume of an acclaimed three-volume Treatise on International Criminal Law deals with the foundations and general part of international criminal law, and general principles of international criminal justice. Taking into account the scholarly literature, not only sources written in English but also in French, German, Italian, Portuguese, and Spanish, the book draws on the author's extensive academic work and practical experience in international criminal law. This second edition of the authoritative volume has been completely revised, updated, and rewritten in some parts. These comprehensive updates ensure that Kai Ambos' Treatise remains an indispensable reference work for academics and practitioners of international criminal law.

Treatise on International Criminal Law: Volume II: The Crimes and Sentencing

by Kai Ambos

International criminal law and justice is a flourishing field which has led, in recent years, to new international criminal tribunals and new mechanisms for investigation and holding criminals to account. These developments have, in turn, led to an increasing volume and greater consolidation of case law, and even more scholarly attention. The second edition of this volume of Kai Ambos' seminal treatise has been revised and rewritten in parts to provide coverage of recent developments in the 'Special Part' of international criminal law: namely, the specific crimes and sentencing. Amongst other updates, there are significant extensions of the discussion on sexual and gender-based crimes; the introduction of environmental crimes into international criminal law; further elaboration on the nexus requirement in war crimes and asymmetrical conflicts (e.g., ISIS); and reference to the newly introduced war crimes of the ICC Statute and of the peculiarities of cyber-attacks and other emerging activities. The volume complements Volume I of the treatise on issues relevant to the foundations, general part of international criminal law, and general principles of international criminal justice. Taken together with the other new editions of the three-volume series, this second edition provides an exhaustive guide to every aspect of international criminal law, from fundamental principles to procedures and implementation. Kai Ambos' Treatise remains an indispensable reference work for academics and practitioners of international criminal law.

Treatise on International Criminal Law: Volume II: The Crimes and Sentencing

by Kai Ambos

International criminal law and justice is a flourishing field which has led, in recent years, to new international criminal tribunals and new mechanisms for investigation and holding criminals to account. These developments have, in turn, led to an increasing volume and greater consolidation of case law, and even more scholarly attention. The second edition of this volume of Kai Ambos' seminal treatise has been revised and rewritten in parts to provide coverage of recent developments in the 'Special Part' of international criminal law: namely, the specific crimes and sentencing. Amongst other updates, there are significant extensions of the discussion on sexual and gender-based crimes; the introduction of environmental crimes into international criminal law; further elaboration on the nexus requirement in war crimes and asymmetrical conflicts (e.g., ISIS); and reference to the newly introduced war crimes of the ICC Statute and of the peculiarities of cyber-attacks and other emerging activities. The volume complements Volume I of the treatise on issues relevant to the foundations, general part of international criminal law, and general principles of international criminal justice. Taken together with the other new editions of the three-volume series, this second edition provides an exhaustive guide to every aspect of international criminal law, from fundamental principles to procedures and implementation. Kai Ambos' Treatise remains an indispensable reference work for academics and practitioners of international criminal law.

Treatise on Instrumentation

by Hector Berlioz Richard Strauss

The most influential work of its kind ever written, appraising the musical qualities and potential of over 60 commonly used stringed, wind and percussion instruments. With 150 illustrative full-score musical examples from works by Berlioz, Mozart, Beethoven, Gluck, Weber, Wagner, and others, and numerous smaller musical examples. Complete with Berlioz' chapters on the orchestra and on conducting. Translated by Theodore Front. Foreword by Richard Strauss. Glossary.

A Treatise on Induction and Probability (International Library of Philosophy)

by Georg Henrik Von Wright

First published in 2000. This present book is primarily a treatise on induction. As such its aim is to examine, in the light of standards of logical correctness, various types of argument which can be grouped under the common heading of induction.

A Treatise on Induction and Probability (International Library of Philosophy)

by Georg Henrik Von Wright

First published in 2000. This present book is primarily a treatise on induction. As such its aim is to examine, in the light of standards of logical correctness, various types of argument which can be grouped under the common heading of induction.

Treatise on Heavy-Ion Science: Volume 4 Extreme Nuclear States

by D. A. Bromley

A Treatise on Good Works

by Martin Luther

N/A

Treatise on Ethics (International Archives of the History of Ideas Archives internationales d'histoire des idées #133)

by Nicolas Malebranche

explanation might be understood in relationship to our mental, moral, and spiritual life, leapt to his attention and was to occupy it from that day until his death. II. MALEBRANCHE'S THEORY OF BEING His fIrst work, The Search After Truth, appeared from 1674-76, some fourteen to sixteen years after his dramatic encounter with Descartes' work; to this day it is the only work unfailingly associated with his name, though it was the first of nine studies and several volumes of responses in which he went on to explore and develop his thought. Malebranche criticizes the prevailing theories of sense perception, imagination, memory and cognition, and fIrst proposes his own theory of how we acquire and evaluate ideas - from mathematical to physical, and moral to self-reflective. Underlying this theory is his rejection of Scholastic Aristotelian metaphysics, in which particular beings are said to have powers or forms that act on our minds to inform us. Malebranche - here in company with other critics . of that metaphysics from Montaigne to Bacon and Hobbes - argues that the prevailing view of beings endowed with powers by which they act unilaterally, as "causes" in the full sense of that word, makes no sense and cannot be confirmed by experience. For Malebranche, on the other hand, power can be predicated univocally only of God. Created beings have only that limited power given by God under the conditions of creation.

A Treatise on Dharma (Murty classical library of India ; #20)

by Yajnavalkya Yajnavalkya

No judgment of taste is innocent. In a word, we are all snobs. Pierre Bourdieu brilliantly illuminates this situation of the middle class in the modern world. France’s leading sociologist focuses here on the French bourgeoisie, its tastes and preferences. Distinction is at once a vast ethnography of contemporary France and a dissection of the bourgeois mind. In the course of everyday life people constantly choose between what they find aesthetically pleasing and what they consider tacky, merely trendy, or ugly. Bourdieu bases his study on surveys that took into account the multitude of social factors that play a part in a French person’s choice of clothing, furniture, leisure activities, dinner menus for guests, and many other matters of taste. What emerges from his analysis is that social snobbery is everywhere in the bourgeois world. The different aesthetic choices people make are all distinctions—that is, choices made in opposition to those made by other classes. Taste is not pure. Bourdieu finds a world of social meaning in the decision to order bouillabaisse, in our contemporary cult of thinness, in the “California sports” such as jogging and cross-country skiing. The social world, he argues, functions simultaneously as a system of power relations and as a symbolic system in which minute distinctions of taste become the basis for social judgment. The topic of Bourdieu’s book is a fascinating one: the strategies of social pretension are always curiously engaging. But the book is more than fascinating. It is a major contribution to current debates on the theory of culture and a challenge to the major theoretical schools in contemporary sociology.

Treatise on Critical Reason

by Hans Albert Mary Varney Rorty

Albert approaches critical rationalism as an alternative to other philosophical standpoints dominant in Germany: the conceptions of the Frankfurt School, hermeneutical thinking as represented by Gadamer, analytic philosophy, and logical empiricism. The author's purpose is to find a way out of the foundationalism of classical philosophy without falling back on the skeptical views so prevalent in today's philosophical thinking.Originally published in 1985.The Princeton Legacy Library uses the latest print-on-demand technology to again make available previously out-of-print books from the distinguished backlist of Princeton University Press. These editions preserve the original texts of these important books while presenting them in durable paperback and hardcover editions. The goal of the Princeton Legacy Library is to vastly increase access to the rich scholarly heritage found in the thousands of books published by Princeton University Press since its founding in 1905.

A Treatise on Corrosion Science, Engineering and Technology (Indian Institute of Metals Series)

by U. Kamachi Mudali Toleti Subba Rao S. Ningshen Radhakrishna G. Pillai Rani P. George T. M. Sridhar

This volume elaborates on various corrosion processes in different applications and their prevention strategies. It comprehensively covers the principles of corrosion, engineering issues, methods of corrosion protection and defines corrosion processes and control in select aggressive end industrial environments. The contents especially focus on corrosion issues in nuclear, aerospace, marine, high temperature, bioimplants, automobile, and addresses the application of advanced materials to mitigate them. A special section on corrosion prevention strategies with innovative solutions to resolve corrosion issues in various environments is the highlight of this book. This volume will be a useful guide for those in research, academia and industry, particularly to know state of art in corrosion control and prevention for various practical applications.

Treatise on Controlled Drug Delivery: Fundamentals-optimization-applications

by Agis Kydonieus

An introductory but detailed treatise which includes some 1,000 references and solved examples and end-of-chapter problems, making it useful to both students and practitioners. The pharmokinetics, pharmacodynamics, and biological and biopharmaceutical parameters pertinent to each route of administra

Treatise on Controlled Drug Delivery: Fundamentals-optimization-applications

by Agis F. Kydonieus

An introductory but detailed treatise which includes some 1,000 references and solved examples and end-of-chapter problems, making it useful to both students and practitioners. The pharmokinetics, pharmacodynamics, and biological and biopharmaceutical parameters pertinent to each route of administra

Treatise on contraventions under Companies Act, Securities Laws & FEMA

by K S Ravichandran

Key features Amendments by the Companies (Amendment) Second Ordinance, 2019 and Companies (Adjudication of Penalties) Amendment Rules, 2019 have been taken into account and explained. Carries a brief account of duties and liabilities of Directors and liabilities of a company including a tracing of the origin of the concept of limited liability. Provides a detailed analysis of “Continuing Offences”. Compounding of offences, Adjudication of Penalties and Prosecution against offences under the Companies Act, 2013, Securities Laws and the Foreign Exchange Management Act, 1999 comprehensively explained as a practitioner in these subjects. Contains a comprehensive discussion on frauds in a separate sub-chapter. Provides a detailed analysis of various penal clauses and their peculiarities, Covers inspection, investigation, search, and seizure under the Companies Act, 2013, Securities Laws and Foreign Exchange Management Act, 1999. Contains a complete account of powers of the Securities and Exchange Board of India in conducting enquiry, issuing directions, adjudging penalties and prosecuting for contraventions under the Securities Laws and Regulations thereto. Relief and remedies against prosecution and proceedings for contraventions under the Companies Act, Securities Laws and FEMA. Detailed discussion on the Settlement of Proceedings under Securities Laws amended with effect from 01st January 2019. Contains a complete account of Contraventions under FEMA and Regulations thereto on Confiscation of Foreign Assets and Enquiry, Investigations and Prosecutions by the Enforcement Directorate. Covers latest most relevant case laws until April 2020.

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