Basis for Conclusions on Exposure Draft of Proposed Amendments to IFRS 3 Business Combinations

Basis for Conclusions on Exposure Draft of Proposed Amendments to IFRS 3 Business Combinations PDF Author: International Accounting Standards Board
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 88

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ED 3: Basis for conclusions on exposure draft

ED 3: Basis for conclusions on exposure draft PDF Author: International Accounting Standards Board
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 76

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Basis for Conclusions on Exposure Draft of Proposed Amendments to IFRS 3 Business Combinations

Basis for Conclusions on Exposure Draft of Proposed Amendments to IFRS 3 Business Combinations PDF Author: International Accounting Standards Board
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 88

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Book Description


International GAAP 2020

International GAAP 2020 PDF Author: Ernst & Young LLP
Publisher: John Wiley & Sons
ISBN: 1119669944
Category : Business & Economics
Languages : en
Pages : 5440

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Book Description
International GAAP 2020 is a comprehensive guide to interpreting and implementing International Financial Reporting Standards (IFRS), setting IFRS in a relevant business context, and providing insights into how complex practical issues should be resolved in the real world of global financial reporting. This book is an essential tool for anyone applying, auditing, interpreting, regulating, studying, or teaching IFRS. Written by financial reporting professionals from around the world, this guide to reporting under IFRS provides a global perspective, clearly explaining complex technical accounting issues and setting IFRS in a practical context. Numerous worked examples and hundreds of illustrations from the published financial reports of major listed companies from around the world are included. The 2020 edition has been fully revised and updated with information on the latest IFRS changes and current issues.

Accounting and Debt Markets

Accounting and Debt Markets PDF Author: Mark Clatworthy
Publisher: Taylor & Francis
ISBN: 1000344606
Category : Business & Economics
Languages : en
Pages : 150

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Book Description
Accounting and Debt Markets: Four Pieces on the Role of Accounting Information in Debt Markets provides novel and up-to-date evidence on the role of accounting information in debt markets Companies and organisations worldwide rely heavily on debt markets for short, medium and long-term financing, and debt markets and financial intermediaries have significant effects on the real economy. Accounting information has various functions in debt markets, including inter alia, informing pricing decisions and credit ratings, determining the allocation of creditor control rights and establishing bank capital adequacy requirements. The chapters in this book provide illustrative discussion, analysis and evidence on the importance of accounting information in credit markets. The first of the four pieces reflects on how a conservative financial reporting system helps firms obtain debt funds and with better conditions, and why this is the case. The second examines the effects of accounting disclosure on credit ratings of private companies and shows that accounting information is useful for credit rating agencies. The two final pieces reflect on how banks should account for credit losses, and on how regulators are tackling this issue. The chapters in this book were originally published as a special issue of Accounting and Business Research.

Accounting for Inventory and Related Property

Accounting for Inventory and Related Property PDF Author: United States. Federal Accounting Standards Advisory Board
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 56

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A Guide Through International Financial Reporting Standards (IFRSs).

A Guide Through International Financial Reporting Standards (IFRSs). PDF Author:
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 2854

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Accounting and Corporate Reporting

Accounting and Corporate Reporting PDF Author: Soner Gokten
Publisher: BoD – Books on Demand
ISBN: 953513549X
Category : Business & Economics
Languages : en
Pages : 342

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Book Description
We have spent a great deal of time on the continued development of accounting and auditing standards, which are used as a primary component of corporate reporting, to reach today's financial reporting framework. However, is it possible to say that, currently, financial statements provide full and prompt disclosure? Or will they still be useful as a primary element with their current structures in corporate reporting? Undoubtedly, we are deeply concerned about these issues in recent times. This volume contains chapters to discuss the today's and tomorrow's accounting and corporate reporting phenomena in a comprehensive and multidimensional way. Therefore, this book is organized into six sections: "Achieving Sustainability through Corporate Reporting", "International Standardization", "Financial Reporting Quality", "Accounting Profession and Behavioral Aspects", "Public Sector Accounting and Reporting", and "Managerial Accounting".

Applying International Financial Reporting Standards

Applying International Financial Reporting Standards PDF Author: Keith Alfredson
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 1290

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Book Description
The core focus of this text remains on the interpretation, analysis, illustration and application of the scope and purpose of the financial reporting processes under IFRS. Written for intermediate and advanced financial reporting courses, both at undergraduate and post graduate level.

IFRS 6

IFRS 6 PDF Author: International Accounting Standards Board
Publisher:
ISBN: 9781904230724
Category : Accounting
Languages : en
Pages : 16

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IFRS 5 Non-current Assets Held for Sale and Discontinued Operations

IFRS 5 Non-current Assets Held for Sale and Discontinued Operations PDF Author: International Accounting Standards Board
Publisher:
ISBN:
Category : Assets (Accounting)
Languages : en
Pages : 32

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Book Description