Financial Reporting in North America PDF Download
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Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 32
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Book Description
Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 32
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Book Description
Author: KPMG Peat Marwick
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 204
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Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 32
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Author: Canadian Institute of Chartered Accountants
Publisher: [Norwalk, Conn.] : Financial Accounting Standards Board
ISBN:
Category : Accounting
Languages : en
Pages : 224
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Book Description
The following report is the result of the first-ever extensive and concerted study sponsored by the accounting standard-setting bodies of North America...To undertake the project a group of representatives of the three countries was established in August 1992, comprising individuals representing various backgrounds including accounting, finance, securities regulation, academe and industry. Its primary objectives were to: -- Analyze similarities and differences in accounting standards in Canada, Mexico and the United States; -- Identify areas where progress might be made in harmonizing these accounting standards; -- Provide users of financial statements with information that will enhance their ability to compare business enterprises in the three countries.
Author:
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 46
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Author: Paul Rosenfield
Publisher: Routledge
ISBN: 1135990093
Category : Business & Economics
Languages : en
Pages : 662
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Book Description
With the collapse of Enron and other similar scandals, financial reporting and its relation to corporate governance has become a contentious issue. In this revealing book, author Paul Rosenfield involves the reader in exploring contemporary financial reporting and skilfully highlights the deficiencies in current methods. In doing so it provides a user-oriented guide to the salient issues which affect all aspects of financial accounting. Contemporary Issues in Financial Reporting challenges the reader to critically think through the issues and arguments involved in the practice of financial reporting. It goes to the heart of the most difficult and controversial problems, investigating the major issues and commenting upon the solutions offered in financial reporting literature. The grave defects in current accepted accounting principles are demonstrated and exposed, and alternative solutions are offered. Written by a former Secretary General of the International Accounting Standards Committee, practitioners and accounting scholars alike will find this volume to be an essential addition to their libraries.
Author: Robert Herz
Publisher: Emerald Group Publishing
ISBN: 1786356295
Category : Business & Economics
Languages : en
Pages : 464
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Book Description
This volume, More Accounting Changes, is a revised and updated edition of Herz’s earlier work, reflecting: developments in financial reporting; global developments regarding the use of International Financial Reporting Standards; current efforts at disclosure modernization and simplification by the SEC and FASB; and more developments in the field.
Author: Lourenço, Isabel
Publisher: IGI Global
ISBN: 1466684542
Category : Business & Economics
Languages : en
Pages : 371
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Book Description
Accounting has often been described as the language of business. As the increasing competition of overseas markets begins to affect even the smallest local companies, many more business professionals must become fluent in accounting principles and practice. Standardization of Financial Reporting and Accounting in Latin American Countries highlights the recent move to International Financial Reporting Standards (IFRS) and addresses some of the concerns raised due to cultural differences and the level of enforcement of these standards in separate countries. Describing the evolution of both financial and managerial accounting due to the adoption of IFRS, this book is an essential reference source for both students and seasoned professionals in the fields of accounting, finance, and related management fields, especially those with an international emphasis.
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: Terence E. Cooke
Publisher: Wiley-Blackwell
ISBN: 9780631182993
Category : Business & Economics
Languages : en
Pages : 356
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Book Description
"Financial Reporting in Japan examines Japanese practices and regulations in detail and places them in their 'environmental' and business context. It is generally agreed that Japan is one of the key countries so far as the harmonization of international accounting standards is concerned." "Part I covers the evolution of Japanese accounting and reporting practices examining Japanese enterprises, government, accounting regulation, and the accounting profession itself." "Part II deals in detail with principles and practice including disclosure principles, asset valuation, and a unique survey of Japanese corporate annual reports covering both listed and unlisted companies." "The final section contains substantive appendices providing examples of corporate financial reporting; a summary and comparison of Japanese, US and UK practice; recommendations issued by the Japanese Institute of Certified Public Accountants; and a chronology of accounting in Japan." "The book will be an indispensable analysis and reference for professionals and analysts or researchers concerned with the Japanese finance and business sectors, international accounting, and international trade and is published in association with the ICAEW."--BOOK JACKET.Title Summary field provided by Blackwell North America, Inc. All Rights Reserved
