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This dissertation addresses the accounting for derivatives under IAS 39/IFRS 9 and the advices published by the BASB (CBN)

BASB. --- CBN. --- Derivatives. --- IAS 39. --- IFRS 9.

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cnc --- comptabilite --- droit comptable --- marches financiers --- droit communautaire europeen --- cbn --- boekhouding --- boekhoudrecht --- financiele markten --- europees gemeenschapsrecht --- Financial instruments --- Instruments financiers --- 657.42 --- -657.833 --- Ef3 --- Capital instruments --- Negotiable instruments --- Financiële boekhouding van banken en verzekeringen. --- AA / International- internationaal --- 657.1 --- U27 - Droit comptable - Boekhoudrecht --- Accounting --- -Accounting --- Legal instruments --- Accountancy --- Business enterprises --- Commerce --- Commercial accounting --- Finance --- Financial accounting --- Business --- Bookkeeping --- Methoden en stelsels van boekhouding. --- Standards --- -Law and legislation --- Financial law --- Comptabilité --- Law and legislation --- Normes --- Droit --- Financiële boekhouding van banken en verzekeringen --- Methoden en stelsels van boekhouding --- Financiële boekhouding van banken en verzekeringen --- États financiers consolidés --- Normes comptables --- Comptes consolides --- Concept de la juste valeur --- Entreprises europeennes cotees --- Normes ias --- -Standards --- -Instruments financiers

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This book derives from the Special Issue of the Manufacturing Engineering Society 2019 (SIMES-2019) that has been launched as a joint issue of the journals Materials and Applied Sciences. The 29 contributions published in this Special Issue of Materials present cutting-edge advances in the field of manufacturing engineering focusing on additive manufacturing and 3D printing; advances and innovations in manufacturing processes; sustainable and green manufacturing; manufacturing of new materials; metrology and quality in manufacturing; industry 4.0; design, modeling, and simulation in manufacturing engineering; and manufacturing engineering and society. Among them, the topic "Additive Manufacturing and 3D Printing" has attracted a large number of contributions in this journal due to its widespread popularity and potential.

History of engineering & technology --- Bayesian inference --- control chart --- dynamic methodology --- hidden Markov chain --- occupational accident --- risk assessment --- risk control --- risk management --- Fused Deposition Modeling --- roughness --- Polylactic Acid --- print orientation angle --- build angle --- titanium alloys --- sustainable lubrication --- cryogenic lubrication --- MQL --- OD grinding --- CBN --- dressing --- rotary dresser --- wear --- CVD diamond --- additive manufacturing --- 3D printing --- fused filament fabrication --- flexural properties --- fatigue --- PLA --- cements --- ballast waste --- cornubianite --- mechanical properties --- Spain --- joining --- forming --- sheet–tube connections --- experimentation --- modelling and simulation --- quality enhancement --- process parameters --- design optimization --- calibration artifact --- kinematic support --- dimensional metrology --- machine tool --- length measurement --- rapid prototyping --- efficiency --- printing time --- experimental model --- prepeg --- carbon fiber --- Raman spectroscopy --- AWJM --- waterjet --- CFRP --- kerf taper --- surface quality --- metal forming --- bi-metallic --- cylinders --- compression --- finite elements --- microscopy --- cold expansion --- mandrel --- cold-forming --- swaging --- shipbuilding --- LARG paradigm --- supply chain --- coordinate metrology --- confocal microscopy --- measurement --- calibration --- traceability --- uncertainty --- quality assessment --- digital image correlation --- indentation process --- incremental forming --- finite element method --- material flow --- AWJM (Abrasive waterjet machining) --- CFRTP (Carbon fiber-reinforced thermoplastics) --- RSM (response surface methodology) --- ANOVA (Analysis of variance) --- C/TPU (carbon/polyurethane) --- image processing --- position control --- accuracy --- micromachines --- position compensation --- inverse conical perspective --- micromanufacturing --- manufacturing systems --- mechatronics --- FDM --- bimodulus materials --- standards --- finite element analysis (FEA) --- ABS --- anisotropy --- infill density --- layer orientation --- ASTM D638–14:2014 --- ISO 527–2:2012 --- grounding electrodes in two-layered soils --- step and touch potentials --- step potentials upper bound --- orthoses --- prostheses --- fused deposition modeling --- laminated object manufacturing --- selective laser sintering --- laser tracker --- Monte Carlo method --- verification --- green manufacturing --- sustainability metrics --- cleaner product life cycle --- material removal processes --- hybrid components --- light alloys --- magnesium --- aluminum --- drilling --- dry machining --- cold compressed air --- lubrication and cooling systems --- arithmetical mean roughness --- Ra --- average maximum height --- Rz --- repair and maintenance operations --- fused deposition modelling --- composites --- polymer injection moulding --- polyamide --- metal matrix composite --- Al-SiC --- microstructure --- machining --- cooling compressed air --- thrust force --- energy --- material removed rate --- PEEK-GF30 --- multi-response optimization --- sustainable manufacturing --- metrology --- industry 4.0 --- modeling and simulation --- quality in manufacturing --- technological and industrial heritage --- Bayesian inference --- control chart --- dynamic methodology --- hidden Markov chain --- occupational accident --- risk assessment --- risk control --- risk management --- Fused Deposition Modeling --- roughness --- Polylactic Acid --- print orientation angle --- build angle --- titanium alloys --- sustainable lubrication --- cryogenic lubrication --- MQL --- OD grinding --- CBN --- dressing --- rotary dresser --- wear --- CVD diamond --- additive manufacturing --- 3D printing --- fused filament fabrication --- flexural properties --- fatigue --- PLA --- cements --- ballast waste --- cornubianite --- mechanical properties --- Spain --- joining --- forming --- sheet–tube connections --- experimentation --- modelling and simulation --- quality enhancement --- process parameters --- design optimization --- calibration artifact --- kinematic support --- dimensional metrology --- machine tool --- length measurement --- rapid prototyping --- efficiency --- printing time --- experimental model --- prepeg --- carbon fiber --- Raman spectroscopy --- AWJM --- waterjet --- CFRP --- kerf taper --- surface quality --- metal forming --- bi-metallic --- cylinders --- compression --- finite elements --- microscopy --- cold expansion --- mandrel --- cold-forming --- swaging --- shipbuilding --- LARG paradigm --- supply chain --- coordinate metrology --- confocal microscopy --- measurement --- calibration --- traceability --- uncertainty --- quality assessment --- digital image correlation --- indentation process --- incremental forming --- finite element method --- material flow --- AWJM (Abrasive waterjet machining) --- CFRTP (Carbon fiber-reinforced thermoplastics) --- RSM (response surface methodology) --- ANOVA (Analysis of variance) --- C/TPU (carbon/polyurethane) --- image processing --- position control --- accuracy --- micromachines --- position compensation --- inverse conical perspective --- micromanufacturing --- manufacturing systems --- mechatronics --- FDM --- bimodulus materials --- standards --- finite element analysis (FEA) --- ABS --- anisotropy --- infill density --- layer orientation --- ASTM D638–14:2014 --- ISO 527–2:2012 --- grounding electrodes in two-layered soils --- step and touch potentials --- step potentials upper bound --- orthoses --- prostheses --- fused deposition modeling --- laminated object manufacturing --- selective laser sintering --- laser tracker --- Monte Carlo method --- verification --- green manufacturing --- sustainability metrics --- cleaner product life cycle --- material removal processes --- hybrid components --- light alloys --- magnesium --- aluminum --- drilling --- dry machining --- cold compressed air --- lubrication and cooling systems --- arithmetical mean roughness --- Ra --- average maximum height --- Rz --- repair and maintenance operations --- fused deposition modelling --- composites --- polymer injection moulding --- polyamide --- metal matrix composite --- Al-SiC --- microstructure --- machining --- cooling compressed air --- thrust force --- energy --- material removed rate --- PEEK-GF30 --- multi-response optimization --- sustainable manufacturing --- metrology --- industry 4.0 --- modeling and simulation --- quality in manufacturing --- technological and industrial heritage

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• Reference Manager
• EndNote
• RefWorks (Direct export to RefWorks)

This book derives from the Special Issue of the Manufacturing Engineering Society 2019 (SIMES-2019) that has been launched as a joint issue of the journals Materials and Applied Sciences. The 29 contributions published in this Special Issue of Materials present cutting-edge advances in the field of manufacturing engineering focusing on additive manufacturing and 3D printing; advances and innovations in manufacturing processes; sustainable and green manufacturing; manufacturing of new materials; metrology and quality in manufacturing; industry 4.0; design, modeling, and simulation in manufacturing engineering; and manufacturing engineering and society. Among them, the topic "Additive Manufacturing and 3D Printing" has attracted a large number of contributions in this journal due to its widespread popularity and potential.

Bayesian inference --- control chart --- dynamic methodology --- hidden Markov chain --- occupational accident --- risk assessment --- risk control --- risk management --- Fused Deposition Modeling --- roughness --- Polylactic Acid --- print orientation angle --- build angle --- titanium alloys --- sustainable lubrication --- cryogenic lubrication --- MQL --- OD grinding --- CBN --- dressing --- rotary dresser --- wear --- CVD diamond --- additive manufacturing --- 3D printing --- fused filament fabrication --- flexural properties --- fatigue --- PLA --- cements --- ballast waste --- cornubianite --- mechanical properties --- Spain --- joining --- forming --- sheet–tube connections --- experimentation --- modelling and simulation --- quality enhancement --- process parameters --- design optimization --- calibration artifact --- kinematic support --- dimensional metrology --- machine tool --- length measurement --- rapid prototyping --- efficiency --- printing time --- experimental model --- prepeg --- carbon fiber --- Raman spectroscopy --- AWJM --- waterjet --- CFRP --- kerf taper --- surface quality --- metal forming --- bi-metallic --- cylinders --- compression --- finite elements --- microscopy --- cold expansion --- mandrel --- cold-forming --- swaging --- shipbuilding --- LARG paradigm --- supply chain --- coordinate metrology --- confocal microscopy --- measurement --- calibration --- traceability --- uncertainty --- quality assessment --- digital image correlation --- indentation process --- incremental forming --- finite element method --- material flow --- AWJM (Abrasive waterjet machining) --- CFRTP (Carbon fiber-reinforced thermoplastics) --- RSM (response surface methodology) --- ANOVA (Analysis of variance) --- C/TPU (carbon/polyurethane) --- image processing --- position control --- accuracy --- micromachines --- position compensation --- inverse conical perspective --- micromanufacturing --- manufacturing systems --- mechatronics --- FDM --- bimodulus materials --- standards --- finite element analysis (FEA) --- ABS --- anisotropy --- infill density --- layer orientation --- ASTM D638–14:2014 --- ISO 527–2:2012 --- grounding electrodes in two-layered soils --- step and touch potentials --- step potentials upper bound --- orthoses --- prostheses --- fused deposition modeling --- laminated object manufacturing --- selective laser sintering --- laser tracker --- Monte Carlo method --- verification --- green manufacturing --- sustainability metrics --- cleaner product life cycle --- material removal processes --- hybrid components --- light alloys --- magnesium --- aluminum --- drilling --- dry machining --- cold compressed air --- lubrication and cooling systems --- arithmetical mean roughness --- Ra --- average maximum height --- Rz --- repair and maintenance operations --- fused deposition modelling --- composites --- polymer injection moulding --- polyamide --- metal matrix composite --- Al-SiC --- microstructure --- machining --- cooling compressed air --- thrust force --- energy --- material removed rate --- PEEK-GF30 --- multi-response optimization --- sustainable manufacturing --- metrology --- industry 4.0 --- modeling and simulation --- quality in manufacturing --- technological and industrial heritage