Exposure Draft, Presentation of Items of Other Comprehensive Income (proposed Amendments to IAS 1) PDF Download
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Author:
Publisher:
ISBN: 9781907026713
Category : Accounting
Languages : en
Pages : 26
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Book Description
Author:
Publisher:
ISBN: 9781907026713
Category : Accounting
Languages : en
Pages : 26
Get Book Here
Book Description
Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 15
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Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 11
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Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 11
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Author:
Publisher:
ISBN:
Category : New products
Languages : en
Pages : 854
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Book Description
Since 2010, Financial Accounting Standards Board (FASB) and International Accounting Standards Board (IASB) have published many accounting standards relating to Other Comprehensive Income (OCI) items, starting with the issuance of a Staff Draft of an Exposure Draft on financial statement presentation in 2010, Accounting Standard Update (ASU) No. 2011-05 in 2011 and Amendments to IAS 1 in 2012, respectively. This study primarily investigated whether alternative financial statement presentation formats affected (a) investors' ability to detect earnings management, and (b) managers' willingness to engage in earnings management. The impacts of OCI disclosures and presentation formats were experimentally assessed in two experiments. In Experiment 1, I manipulated three forms of financial statement presentation formats (SD, ONE and TWO), two levels of non-professional investors' knowledge (High and Low) and two types of investors (Professional and Non-professional) in a 3*2*2 reduced factorial design.
Author: International Accounting Standards Board
Publisher:
ISBN: 9781907026713
Category : Accounting
Languages : en
Pages : 32
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Book Description
Author: Francesco Bellandi
Publisher: John Wiley & Sons
ISBN: 1119950961
Category : Business & Economics
Languages : en
Pages : 459
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Book Description
Under IFRS, U.S. GAAP, and the SEC rules and regulations, business enterprises must recognise measure and disclose information regarding equity items on the face of the statement of financial position, other specific statements, or in the notes to the financial statements. However, under both IFRS and U.S. GAAP there is no all-inclusive general standard on stockholders’ equity. This book clarifies the process of reporting stockholders’ equity in a manner which can be reconciled under all the relevant standards. “Not only has the author addressed the informational needs of the players in the accounting industry, he has also drawn, based on his vast experience, practical implications of reporting under both standards.” —Noraini Mohd Nasir, Journal of Financial Reporting and Accounting
Author: International Accounting Standards Committee
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 22
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Author: International Accounting Standards Committee
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 58
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Book Description
Author: International Accounting Standards Board
Publisher:
ISBN:
Category : Financial statements
Languages : en
Pages : 114
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Book Description
