CCH Accounting for Leases

CCH Accounting for Leases PDF Author: Jeffrey Ellis
Publisher: CCH
ISBN: 9780808091356
Category : Business & Economics
Languages : en
Pages : 602

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Book Description

CCH Accounting for Leases

CCH Accounting for Leases PDF Author: Jeffrey Ellis
Publisher: CCH
ISBN: 9780808091356
Category : Business & Economics
Languages : en
Pages : 602

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Book Description


CCH Accounting for Business Combinations, Goodwill, and Other Intangible Assets

CCH Accounting for Business Combinations, Goodwill, and Other Intangible Assets PDF Author: Benjamin S. Neuhausen
Publisher: CCH
ISBN: 9780808091134
Category : Business & Economics
Languages : en
Pages : 548

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Book Description
CCH Accounting for Business Combinations, Goodwill, and Other Intangible Assets offers practical guidance on accounting for business combinations, as well as intangible assets and goodwill under both U.S. and international accounting standards. It covers a broad range of transactions, including: acquisitions of businesses by acquiring assets or stock; acquisitions of minority interests; leveraged buyouts; reverse acquisitions; rollup transactions; and transfers and exchanges between companies under common control. This comprehensive resource draws on a variety of accounting literature to amplify the text of FASB Statements No. 141, Business Combinations, and No. 142, Goodwill and Other Intangible Assets, for U.S. standards, and International Financial Reporting Standard 3, Business Combinations, and International Accounting Standard 38, Intangible Assets, for international standards, as issued by the International Accounting Standards Board.

Accounting for Leases in a Business Combination

Accounting for Leases in a Business Combination PDF Author: Financial Accounting Standards Board
Publisher:
ISBN:
Category : Leases
Languages : en
Pages : 21

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Book Description


Accounting for Leases

Accounting for Leases PDF Author: Financial Accounting Standards Board
Publisher:
ISBN:
Category : Leases
Languages : en
Pages : 260

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Book Description


FASB Interpretation No. 21, Accounting for Leases in a Business Combination

FASB Interpretation No. 21, Accounting for Leases in a Business Combination PDF Author: Financial Accounting Standards Board
Publisher:
ISBN:
Category : FASB interpretation
Languages : en
Pages : 94

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Book Description


Wiley IFRS 2008

Wiley IFRS 2008 PDF Author: Barry J. Epstein
Publisher: John Wiley & Sons
ISBN: 0470135166
Category : Business & Economics
Languages : en
Pages : 1178

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Book Description
The one indispensable guide to IFRS compliance Wiley IFRS 2008 is the comprehensive source for guidance in applying IFRS to complex, real-world fact situations, and is equally valuable for preparers, auditors, and users of financial reports. To facilitate the reader's understanding, the book includes both examples created to explain particular IFRS requirements and selections from actual published financial statements, which have been copiously provided throughout, illustrating all key concepts. Barry J. Epstein (Chicago, IL) is a partner with Russell Novak & Company, LLP, where he specializes in technical and litigation consultation on U.S. and international accounting and auditing matters and corporate governance. Eva K. Jermakowicz, PhD, CPA (Nashville, TN) is a university professor and a leading consultant to international organizations and businesses. She is a frequent speaker at international venues and has 25 years of teaching experience.

2005 CCH Accounting for Business Combinations, Goodwill and Other Intangible Assets

2005 CCH Accounting for Business Combinations, Goodwill and Other Intangible Assets PDF Author: Benjamin S. Neuhausen
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 376

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Book Description


Improvements to IFRSs

Improvements to IFRSs PDF Author: International Accounting Standards Board
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 58

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Book Description


Accounting for leases under IFRS and HGB

Accounting for leases under IFRS and HGB PDF Author:
Publisher: GRIN Verlag
ISBN: 3346096149
Category : Business & Economics
Languages : en
Pages : 20

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Book Description
Seminar paper from the year 2019 in the subject Business economics - Accounting and Taxes, grade: 1,3, University of applied sciences Frankfurt a. M., course: International Finance & Accounting, language: English, abstract: The aim of this work is to show the accounting for leases under IFRS, HGB and to clarify the differences. The work devotes one main point to IFRS and one to the HGB. Each part gives an overview of the legal basics. This is followed by a classification of the leases in order to clarify the attribution of the leased object (hereinafter LO), which is relevant for the accounting. Finally, the accounting considered in detail by the lessor (hereinafter LG) or lessee (hereinafter LN). this is followed by a comparison of the approaches according to IFRS and HGB. The result concludes the work. This term paper does not deal with special leasing topics such as sales and leaseback or real estate leasing. The focus here is a simple lease, which arises, for example, when leasing a production plant.

Accounting and Valuation Guide: Assets Acquired to Be Used in Research and Development Activities

Accounting and Valuation Guide: Assets Acquired to Be Used in Research and Development Activities PDF Author: AICPA
Publisher: John Wiley & Sons
ISBN: 1937352781
Category : Business & Economics
Languages : en
Pages : 208

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Book Description
This new guide provides guidance and illustrations regarding the initial and subsequent accounting for, valuation of, and disclosures related to acquired intangible assets used in research and development activities (IPR&D assets). This is a valuable resource for preparers of financial statements, auditors, accountants and valuation specialists seeking an advanced understanding of the accounting, valuation, and disclosures related to acquired IPR&D assets.