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Author: International Accounting Standards Board
Publisher:
ISBN:
Category :
Languages : en
Pages : 14
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Book Description
Author: International Accounting Standards Board
Publisher:
ISBN:
Category :
Languages : en
Pages : 14
Get Book Here
Book Description
Author: International Accounting Standards Board
Publisher:
ISBN: 9781907877285
Category : Accounting
Languages : en
Pages : 30
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Book Description
Author: Isabel Poscherstnikov
Publisher:
ISBN:
Category :
Languages : en
Pages :
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Author: International Accounting Standards Board
Publisher:
ISBN:
Category :
Languages : en
Pages : 14
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Author: Marisa Agostini
Publisher:
ISBN:
Category :
Languages : en
Pages : 18
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The paper analyzes the ways of reporting other comprehensive income (OCI) and their relationships with three different variables, i.e. the volatility, the sign and the total amount of such accounting items. In order to investigate the reasons of such relationships, the study considers the final annual financial statements approved for the accounting periods from 2009 (i.e. the first year in which the 2007 revision of IAS 1 was applied) to 2012 by Italian companies which are required to apply the International Financial Reporting Standards and to follow their updates since 2005. The choice of this specific sample is due to the willingness of verifying the ways of departing from a strong Italian accounting traditional culture which does not consider other comprehensive income (OCI items have never been mentioned by Italian civil code and have not been included in Italian financial reporting). Some preliminary results emphasize the relevance of OCI items. In each accounting period, the majority of the analyzed financial statements show a significant impact of OCI on net income (each amount in absolute value) over a materiality threshold of 10%. In some years also the difference between ROE measured with net income (NI) and ROE measured with comprehensive income (CI) is statistically significant. It demonstrates that the prominence of OCI in evaluating firms' performance potentially should not be ignored. Moreover, the median of changes in OCI is greater than the one of changes in net income, showing that OCI is more volatile than NI. After such preliminary analysis, a logistic analysis has been implemented by considering the above-mentioned variables. Such study brings some important results confirming the significance of the relations between the ways of reporting other comprehensive income and both the sign and the total amount of such accounting items. The analysis has been implemented by using also different versions of the dependent variable in order to investigate the impact of the OCI presentation in two statements which are positioned in two different (i.e. following) pages. So, while the predominance in the use of two statements for OCI presentation shows the willingness to emphasize the traditional profit or loss section and may be related to the influence of a strong Italian accounting traditional culture, the reasons of the use of two different pages for such presentation may represent the signal of “accounts management”
Author: International Accounting Standards Board
Publisher:
ISBN:
Category :
Languages : en
Pages : 15
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Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 11
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Author: Nandakumar Ankarath
Publisher: John Wiley & Sons
ISBN: 0470525002
Category : Business & Economics
Languages : en
Pages : 434
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Book Description
A one-stop resource for understanding and applying current International Financial Reporting Standards The move to International Financial Reporting Standards (IFRS) is the single most important initiative in the financial reporting world, with more than 100 countries requiring or allowing the use of IFRS for the preparation of financial statements by publicly held companies. It is expected that by 2011, more than 150 countries will be converting to it. It's clear that IFRS is here to stay—get the expert advice you need to properly implement IFRS with Understanding IFRS Fundamentals: International Financial Reporting Standards. Filled with easy-to-follow examples and case studies, Understanding IFRS Fundamentals: International Financial Reporting Standards is your handy resource to all things IFRS, presenting: Authoritative advice and simple explanations of IFRS standards Topical arrangement of issues of common interest to financial statement preparers and users Extracts from published financial statements illustrating practical implications for applying IFRS Guidance for finance professionals in more than 100 countries that have either adopted or adapted to IFRS Simple explanations of complex standards A practical reference with the answers to your issues of interest, Understanding IFRS Fundamentals: International Financial Reporting Standards serves as an essential resource for when you need information in a hurry. Stay on track and focused with the straightforward guidance in Understanding IFRS Fundamentals: International Financial Reporting Standards.
Author: Li Huang
Publisher:
ISBN:
Category :
Languages : en
Pages : 151
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Book Description
In the first study, using the traditional valuation model in Chambers, Linsmeier, Shakespear and Sougiannis (2007), and Lin, Martinez, Wang and Yang (2016), I test whether the one-statement approach or two-statement approach can influence the valuation of NI and OCI. The results indicate that the NI is less value relevant in one-statement approach than in two-statement approach while the value relevance of OCI is not significantly different between the two presentation options.
Author: Ryan C. Fuhrmann
Publisher: CFA Institute
ISBN: 1942713428
Category : Business & Economics
Languages : en
Pages : 60
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Book Description
