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Author:
Publisher:
ISBN:
Category : Disclosure of information
Languages : en
Pages : 58
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Book Description
Author:
Publisher:
ISBN:
Category : Disclosure of information
Languages : en
Pages : 58
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Book Description
Author: United States. Federal Accounting Standards Advisory Board
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 56
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Book Description
Author: Ernst & Young LLP
Publisher: John Wiley & Sons
ISBN: 1118589807
Category : Business & Economics
Languages : en
Pages : 4412
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Book Description
International GAAP® 2013 goes much further than explanation. It provides a comprehensive guide to interpreting and implementing IFRS, sets IFRS in a relevant business context and provides 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 international financial reporting. Written by financial reporting professionals from the International Financial Reporting Group of Ernst & Young, this three-volume guide to reporting under IFRS provides a global perspective on the real-world interpretation and practical application of IFRS. Complex technical accounting issues are explained clearly and IFRS is set in a practical context with numerous worked examples and hundreds of illustrations from the published financial reports of major listed companies from around the world. The 2013 edition of International GAAP® has been fully revised and updated in order to: Address all new, revised and amended authoritative pronouncements and interpretations including, for many entities, the mandatory adoption in 2013 of IFRS 10 (Consolidated Financial Statements), IFRS 11 (Joint Arrangements), IFRS 12 (Disclosure of Interests in Other Entities), IFRS 13 (Fair Value Measurement) and IAS 19 Revised (Employee Benefits). Explain the many initiatives and discussions that are currently being pursued by the IASB and by the IFRS Interpretations Committee and the potential consequential changes to accounting requirements. In particular, projects on Financial Instruments, Revenue Recognition, Leases and Insurance Contracts may all significantly change current accounting practice. Provide insight and guidance from a truly global perspective on the many issues relating to the interpretation and practical application of IFRS, based on the extensive experience of the book’s authors in dealing with recent day-to-day practical issues. www.igaap.info
Author: Mike Davies
Publisher: Springer
ISBN: 1349138193
Category : Business & Economics
Languages : en
Pages : 1901
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Book Description
Most companies have to produce year-end accounts. UK GAAP is an essential tool for all those involved in preparing, auditing and using company accounts. It explains all accounting regulations in force and illustrates them fully with extracts from the accounts of major companies. As a result it is now the best-selling guide to UK financial reporting on the market.
Author: Christopher Nobes
Publisher: Pearson UK
ISBN: 129229650X
Category : Comparative accounting
Languages : en
Pages : 942
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Book Description
Now in its 14th edition, Nobes and Parker's Comparative International Accounting is a comprehensive and coherent text on international financial reporting. It is primarily designed for undergraduate and postgraduate courses in comparative and international aspects of financial reporting. The book explores the conceptual and contextual found.
Author: Richard M.S. Wilson
Publisher: Routledge
ISBN: 1135749124
Category : Business & Economics
Languages : en
Pages : 185
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Book Description
The increasing pace of global conformance towards the adoption of International Financial Reporting Standards (IFRS) highlights the need for accounting students as well as accounting practitioners to be conversant with IFRS. Teaching IFRS offers expert descriptions of, and insights into, the IFRS convergence process from a teaching and learning perspective. Hence this book is both timely and likely to have considerable impact in providing guidance for those who teach financial reporting around the world. The contents of the book come from authoritative sources and offer something distinctive to complement the existing textbooks which typically focus on the technical aspects of IFRS and their adoption. Drawing upon the experiences of those who have sought to introduce IFRS-related classroom innovations and the associated student outcomes achieved therefrom, the book offers suggestions about how to design and deliver courses dealing with IFRS and catalogues extensive listings of IFRS-related teaching resources to support those courses. This book was originally published as a special issue of Accounting Education: An international journal.
Author: Francesco Bellandi
Publisher: John Wiley & Sons
ISBN: 1118314301
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:
Publisher:
ISBN:
Category : Administrative law
Languages : en
Pages : 968
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Book Description
Author:
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 1694
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Book Description
Author: Financial Accounting Standards Board (FASB)
Publisher: Wiley
ISBN: 9780471355212
Category : Business & Economics
Languages : en
Pages : 2162
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Book Description
These annual resources contain all the original pronouncements put forth by the FASB and AICPA. The FASB Original Pronouncements Volume I contains the Statements of Financial Accounting Standards issued by the Financial Accounting Standards Board from its inception in 1973 to June 1, 1999. The FASB Original Pronouncements Volume II, the companion volume, contains material issued by the AICPA or its committees through June 1973 and by the FASB to June 1, 1999.
