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Author: International Accounting Standards Committee
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 46
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Book Description
Author: International Accounting Standards Committee
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 46
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Book Description
Author: Canadian Institute of Chartered Accountants
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 212
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Book Description
From the Executive Overview: In View of the importance of interim reporting, this Research Report reviews "CICA Handbook Section 1750" and makes recommendations to update accounting standards on "Interim Financial Reporting to Shareholders". It discusses the primary objectives of interim reporting predicated on the users and the uses of interim reports, and portrays tlhe reporting environment comprising legal requirements, accounting standards and current practices. It also evaluates alnd suggests possible solutions to interim reporting problems about applicability, presentation and disclosure, measurement and recognition, and other matters.
Author: James W. Edwards
Publisher:
ISBN:
Category : Financial statements
Languages : en
Pages : 264
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Book Description
Author: International Accounting Standards Committee
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 46
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Book Description
Author:
Publisher:
ISBN:
Category : Aeronautics, Commercial
Languages : en
Pages : 8
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Book Description
Author: Barry J. Epstein
Publisher: John Wiley & Sons
ISBN: 0470275928
Category : Business & Economics
Languages : en
Pages : 481
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Book Description
Get the answers you need to effectively implement IFRS rules and keep up to date on the latest IFRS requirements. Designed to complement any Wiley IFRS product, IFRS Policies and Procedures is sequenced in the same manner as Wiley IFRS and incorporates additional categories of information to assist you in properly implementing IFRS, covering all current IAS, IFRS, SIC and IFRIC guidance in depth.
Author:
Publisher:
ISBN:
Category : Aeronautics, Commercial
Languages : en
Pages : 10
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Book Description
Author: Mark P. Bauman
Publisher:
ISBN:
Category :
Languages : en
Pages :
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Book Description
This study examines whether managerial forecasts of annual effective tax rates, disclosed in interim financial statements, are useful in predicting future quarterly earnings, are incorporated in financial analysts' forecasts of quarterly earnings, or are impounded in stock prices. The integral view of interim financial reporting requires managers to make their best estimate of the effective income tax rate (ETR) expected to be in effect for the full fiscal year. Thus, the ETR reflected in interim financial statements represents the disclosure of certain private information regarding management's expectations for forthcoming earnings. Auditors review the income tax provision in conjunction with the release of interim financial statements, arguably lending credibility to management's ETR forecast. Our empirical analyses show that interim effective tax rate disclosures are useful in predicting next-quarter earnings. However, financial analysts generally underutilize this information when firms report large decreases in ETR. Surprisingly, small ETR increases are related to higher future earnings, and a zero-investment strategy based on small ETR increases yields significant abnormal returns. In sum, although interim ETRs are useful in predicting future earnings, both financial analysts and stock market investors fail to fully impound the earnings implications of interim effective tax rate changes in their decisions.
Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 16
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Book Description
Author:
Publisher:
ISBN:
Category : Finance, Public
Languages : en
Pages : 260
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Book Description
