International Financial Reporting Standards (IFRS) and Indian Accounting Practices PDF Download
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Author: Jagadish R. Raiyani
Publisher:
ISBN: 9788177083064
Category : Business & Economics
Languages : en
Pages : 169
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Book Description
Economic reforms initiated in India since early 1990s have led to increasing attention being devoted to accounting standards as a means towards ensuring potent and transparent financial reporting by corporations. International Financial Reporting Standards (IFRSs) - issued by the International Accounting Standards Board (IASB) as the uniform language of business to protect the interests of international investors - have brought into focus the need for reforms in accounting procedures in different countries. IFRSs have been made applicable in India for specified business entities. The new accounting norms have posed challenges for business enterprises in terms of presentation of accounts, and accounting policies and procedures. This book explains the requirements of IFRSs and the attending implementation hurdles in India.
Author: Jagadish R. Raiyani
Publisher:
ISBN: 9788177083064
Category : Business & Economics
Languages : en
Pages : 169
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Book Description
Economic reforms initiated in India since early 1990s have led to increasing attention being devoted to accounting standards as a means towards ensuring potent and transparent financial reporting by corporations. International Financial Reporting Standards (IFRSs) - issued by the International Accounting Standards Board (IASB) as the uniform language of business to protect the interests of international investors - have brought into focus the need for reforms in accounting procedures in different countries. IFRSs have been made applicable in India for specified business entities. The new accounting norms have posed challenges for business enterprises in terms of presentation of accounts, and accounting policies and procedures. This book explains the requirements of IFRSs and the attending implementation hurdles in India.
Author: Abbas A. Mirza
Publisher: John Wiley & Sons
ISBN: 1118233824
Category : Business & Economics
Languages : en
Pages : 1001
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Book Description
Wiley International Financial Reporting Trends provides copious examples of footnote disclosures and financial statement formats, carefully culled from the world's leading international companies ("Global 500") that are already compliant with IFRS and report under IFRS standards promulgated by the International Accounting Standards Board, the IASB. Arranged topically, this book is a quick source of reference to find answers to issues of interest to financial statement preparers. It provides hundreds of illustrations taken from financial statements prepared under IFRS by global conglomerates thereby helping preparers and users of financial statements to expeditiously obtain examples of footnote disclosures and financial statements presented under these Standards which are popularly referred to as "principles-based" standards (as opposed to "rules-based" standards). Additionally, Wiley International Financial Reporting Trends contains comparisons of IFRS to US GAAP, Indian GAAP, and Chinese GAAP, making it a truly global reference resource.
Author: Dr. Mayank Malviya
Publisher: Academic Guru Publishing House
ISBN: 8119832248
Category : Study Aids
Languages : en
Pages : 213
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Book Description
“Accounting Theory and its Practice” is a comprehensive book that explores the dynamic interplay between accounting theory and its real-world application. Authored by renowned experts in the field, this book offers valuable insights into the theoretical foundations of accounting and how these theories are put into practice in diverse business contexts. The book delves into the conceptual underpinnings of accounting, providing readers with a solid understanding of the fundamental principles that govern financial reporting and analysis. It discusses various accounting theories, including normative theories (which prescribe how accounting should be done), positive theories (which seek to explain how accounting is actually practiced), and critical theories (which analyze the broader socio-political implications of accounting practices). This multi-dimensional approach helps readers appreciate the complexity and depth of the accounting discipline. One of the strengths of “Accounting Theory and its Practice” is its focus on the practical application of accounting theories. It highlights the role of accounting standards, such as Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS), in shaping financial reporting practices across the globe. The book also offers real-world examples and case studies that illustrate how accounting theories are translated into financial statements and disclosures, demonstrating the relevance of theory in day-to-day accounting tasks. The book delves into contemporary accounting issues, including sustainability reporting, the impact of digital technologies on accounting practices, and the evolving role of accountants in an increasingly complex and globalized business environment. It provides a holistic view of accounting’s role in decision-making processes, showing how it informs financial decisions, corporate governance, and regulatory compliance.
Author: Ernst & Young LLP
Publisher: John Wiley & Sons
ISBN: 1119344492
Category : Business & Economics
Languages : en
Pages : 5120
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Book Description
IFRSs, the standards set by the International Accounting Standards Board (IASB), are complex and sometimes obscure. Understanding their implications and applying them appropriately requires something special; and that is why International GAAP® 2017 is the essential tool for anyone applying, auditing, interpreting, regulating, studying and teaching international financial reporting. It provides expert interpretation and practical guidance for busy professionals, and includes, in every chapter, detailed analysis of how complex financial reporting problems can be resolved appropriately and effectively. The International Financial Reporting Group of Ernst & Young includes financial reporting specialists from throughout the world. Complex technical accounting issues are explained clearly in a practical working context that enables immediate understanding of the point at issue. International GAAP® 2017 is the only globally focused work on IFRSs. It is not constrained by any individual country’s legislation or financial reporting regulations, and it ensures an international consistency of approach unavailable elsewhere. It shows how difficult practical issues should be approached in the complex, global world of international financial reporting, where IFRSs have become the accepted financial reporting system in more than 100 countries. This integrated approach provides a unique level of authoritative material for anyone involved in preparing, interpreting or auditing company accounts, for regulators, academic researchers and for all students of accountancy. All aspects of the detailed requirements of IFRS are dealt with on a topic-by-topic basis. Each chapter of International GAAP® 2017 deals with a key area of IFRS and has a common structure for ease of use: an introduction to the background issues; an explanation of relevant principles; a clear exposition of the requirements of IFRS; a discussion of the implications in practice and possible alternative solutions available; worked examples; extracts from real company accounts; a full listing of the required disclosures. “... an important part to play in the process of promoting consistent, comparable and high quality financial reporting under IFRSs ... a book that not only provides an analysis of the requirements of the standards and the principles that they expound, but also presents a unique explanation of how the standards should be interpreted and applied in practice.” - the Chairman of Trustees of the IASC Foundation “A standard reference work” - Financial Times “The definitive guide to financial reporting” - The Times
Author: T. P. Ghosh
Publisher:
ISBN: 9788174969699
Category :
Languages : en
Pages : 1462
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Book Description
Eighth Edition of this practical commentary covers discussion on convergence, updated Indian Accounting Standards, Accounting Standards Interpretations, International Accounting Standards and International Financial Reporting Standards, US GAAP and Developments in Financial Risk Management.Highlights of New Topics covered in the Eighth Edition:VOLUME I * Global Convergence of Financial Reporting * Advances in Group Accounts * Elaborate discussion on Joint Ventures * Employee Benefits * Interim Financial Reporting * Segment Reporting vis-a-vis IFRS 8 * Comparative Disclosure Requirements VOLUME II * Detailed discussion on International Accounting Standards/Internal Financial Reporting Standards * US GAAP * Corporate Governance * SOX Requirements * Issues in Financial Risk Management and Risk Disclosures.
Author: Shahrokh M. Saudagaran
Publisher: CCH
ISBN: 9780808020585
Category : Business & Economics
Languages : en
Pages : 292
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Book Description
Author: Uchenna, Efobi
Publisher: IGI Global
ISBN: 1466698772
Category : Business & Economics
Languages : en
Pages : 417
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Book Description
International Financial Reporting Standards (IFRS) are internationally-recognized financial reporting guidelines regulated by the International Accounting Standards Board (IASB) to ensure that uniformity exists in the global financial system. In addition to regulating financial reporting, the adoption of IRFS has been shown to impact the flow of foreign capital and trade. Economics and Political Implications of International Financial Reporting Standards focuses on the consequences and determinants of the adoption of the International Financial Reporting Standard (IFRS), which has remained a top issue in International Accounting. This timely publication brings to the forefront issues related to the political and economic influences and impacts of IFRS in addition to providing a platform for further research in this area. Policy makers, academics, researchers, graduate-level students, and professionals across the fields of management, economics, finance, international relations, and political science will find this publication pertinent to furthering their understanding of financial reporting at the global level.
Author: Hennie van Greuning
Publisher: World Bank Publications
ISBN: 9780821359105
Category : Business & Economics
Languages : en
Pages : 312
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Book Description
Formerly titleInternational Accounting Standards: A Practical Guide, this third edition summarizes each International Financial Report Standard in order to provide a broad and basic understanding of the key issues for each standard. In addition to these short summaries, each chapter contains a case study that stresses the practical application of key concepts in a particular standard. This provides the non-technical reader with the tools to participate in discussions on the appropriateness and application of a standard to a given situation. All of the accounting standards, issued by the International Accounting Standards Committee (IASC) are included in this book, as well as interpretations disseminated by the Standards Interpretations Committee (SIC) through 31 December 2003.
Author: Mohammad Nurunnabi
Publisher: Emerald Group Publishing
ISBN: 1801174423
Category : Business & Economics
Languages : en
Pages : 276
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Book Description
Contributions to International Accounting aims to address a vital gap in research by focusing on providing relevant and timely studies on International Financial Reporting Standards implementation for local and international policymakers.
Author: Barry J. Epstein
Publisher: John Wiley & Sons
ISBN: 0470453222
Category : Study Aids
Languages : en
Pages : 1345
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Book Description
Your one-stop resource for understanding current International Financial Reporting Standards With widespread acceptance and use of the IASB standards around the globe, the need to understand the IASB standards greatly increases. Wiley IFRS 2010 provides the necessary tools for understanding the IASB standards and offers practical guidance and expertise on how to use and implement them. The Wiley IFRS 2010 Book and CD-ROM set covers the most recent International Financial Reporting Standards (IFRS) and IFRIC interpretations. In addition, it is an indispensable guide to IFRS compliance. Detailed coverage of all previously issued IAS and IFRS standards and Standing Interpretations Committee (SIC) and International Financial Reporting Interpretations Committee (IFRIC) Equally valuable for preparers, auditors, and users of financial reports Provides a complete explanation of all IFRS requirements, coupled with copious illustrations of how to apply the rules in complex, real-world fact situations Serves as a reference guide during actual implementation of IFRS and preparation of IFRS-based financial statements To optimize your understanding, both examples created to explain particular IFRS requirements and selections from actual published financial statements are provided throughout the book, illustrating all key concepts.
