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Author: Ernst & Young
Publisher:
ISBN: 9781873278413
Category : Accounting
Languages : en
Pages : 234
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Book Description
Author: Ernst & Young
Publisher:
ISBN: 9781873278413
Category : Accounting
Languages : en
Pages : 234
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Book Description
Author:
Publisher:
ISBN:
Category :
Languages : en
Pages :
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Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 80
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Author: Steve Collings
Publisher: Bloomsbury Publishing
ISBN: 1784515361
Category : Business & Economics
Languages : en
Pages : 789
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Book Description
Accounting standards in the UK and Republic of Ireland are going through a radical change. This book outlines the changes concerned, how they affect companies, what differences exist between the new and the old rules and what practitioners and directors should be aware of in producing financial statements for statutory purposes. To aid this theory, numerous worked examples and illustrative model accounts are included to help preparers understand how these changes should be implemented.Practitioners and preparers of accounts need to be fully versed in the changes to accounting practice and the stumbling blocks to avoid under the new rules. Each chapter contains a 'Pitfalls to avoid' section as well as a 'Chapter summary' to help preparers to understand the key differences. Invariably, if the accounts themselves are incorrect due to a misunderstanding of the new treatments, the resulting tax will be incorrect.UK Financial Statements: Presentation and Disclosure Requirements provides a comprehensive overview of the new reporting regimes in the UK and Republic of Ireland. Written by an expert in UK company financial reporting issues, it includes illustrative financial statements, model disclosures and the structure of the primary statements under new UK GAAP andEU-adopted IFRS. The appendices also contain useful disclosure checklists.The book is ideal for: Practitioners dealing with all types of companies Tax advisers Company directors Students studying for professional examinationsCoverage includes:Introduction;Overview of the revised Companies Act 2006;Summary of new UK GAAP and emerging issues and how to deal with them;Overview of small and micro-entity reporting requirements;Sample micro-entity financial statements;Sample small company financial statements;Sample medium-sized company financial statements;Sample large (unlisted) company financial statements;Sample EU-adopted IFRS financial statements;Abridged and adapted financial statements;Consolidated financial statements - overview of the requirements;Sample consolidated financial statements prepared to UK GAAP;Sample consolidated financial statements prepared to EU-adopted IFRS;Auditing financial statement disclosures.Appendices include: Disclosure checklists for micro-entities, small companies, medium-sized companies, large companies and EU-endorsed IFRS.
Author:
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 190
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Book Description
Author: American Institute of Certified Public Accountants
Publisher:
ISBN:
Category : Disclosure in accounting
Languages : en
Pages : 124
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Book Description
Checklists and financial statements developed by the staff of the Technical Information Division of the AICPA as nonauthoritative technical practice aids.
Author: Barry J. Epstein
Publisher: John Wiley & Sons Incorporated
ISBN: 9780471473022
Category : Business & Economics
Languages : en
Pages : 1094
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Book Description
Your one indispensable guide to IAS/IFRS compliance International Accounting Standards (IAS) or International Financial Reporting Standards (IFRS), as they will be referred to henceforth, are receiving more attention than ever, having now been endorsed by the International Organization of Securities Commissions (IOSCO) and the European Union (EU). The EU will require that listed companies throughout the European Union apply IAS, instead of previously employed national accounting standards, by 2005, for consolidated financial reporting purposes. This, along with the growing list of nations (such as Australia, Russia, and Tanzania) either formally adopting IAS or basing national standards on them, and the ever-expanding group of major international companies choosing to report using that basis of accounting, will likely provide the impetus necessary to catapult IAS into truly global use and acceptance. Furthermore, the recent U.S. SEC’s call for a fundamental shift in the philosophy underlying the U.S. accounting standard-setting process from the "rules-based" approach to the "principles-based" system (which has always been the hallmark of the International Accounting Standards) is generating a great deal of interest in these standards even in the U.S., thus paving the way for faster-than-expected global "convergence." Wiley IAS 2004 is the compact yet truly comprehensive quick-reference guide that accountants can depend on to assist in the understanding and preparing of financial statements presented in accordance with IAS/IFRS. This new edition includes complete coverage of all the standards and interpretations issued or revised by the International Accounting Standards Committee (IASC), as well as the International Accounting Standards Board (IASB). In addition, excerpts taken from published financial statements of companies around the globe reporting under IAS illustrate practical applications of the standards and provide comprehensive examples of footnote disclosures. Furthermore, appendices to the book incorporating illustrative financial statements presented under IAS/IFRS, an IAS/IFRS checklist, and a table outlining comparisons of the salient provisions of IAS/IFRS to both U.S. GAAP and UK GAAP requirements enhance the practical utility of this book. EU companies required to switch to IFRS in 2005 will find practical "how-to" advice and implementation guidance on IFRS 1, First-Time Adoption of International Financial Reporting Standards. In addition, the book offers in-depth coverage of the latest changes made to extant standards by the IASB’s "Improvements Project," which will become effective in 2005. This up-to-date 2004 edition covers important, complex requirements addressed by recent IAS/IFRS, including: IFRS 1, First-Time Adoption of international Financial Reporting Standards IAS 10, Events After the Balance Sheet Date IAS 32, Financial Instruments: Disclosure and Presentation IAS 33, Earnings Per Share IAS 34, Interim Financial Reporting IAS 35, Discontinuing Operations IAS 36, Impairment of Assets IAS 37, Provisions, Contingent Liabilities, and Contingent Assets IAS 38, Intangible Assets IAS 39, Financial Instruments: Recognition and Measurement IAS 39 Implementation Guidance: Questions and Answers IAS 40, Investment Property IAS 41, Agriculture New for 2004: Analysis and interpretation of other expected changes (Exposure Drafts) to IFRS: ED 2, Share-Based payments ED 3, Business Combinations ED 4, Disposal of Non-Current Assets and Reporting of Discontinued Operations ED 5, Insurance Contracts Plus: Other IAS, including the revised standards on Presentation of Financial Statements (IAS 1), Cash Flow Statements (IAS 7), Construction Contracts (IAS 11), Income Taxes (IAS 12), Segment Reporting (IAS 14), Property, Plant and Equipment (IAS 16), Leases (IAS 17), Revenue (IAS 18), Employee Benefits (IAS 19), Government Grants (IAS 20), Business Combinations (IAS 22), and the often contentious topic of Related-Party Disclosures (IAS 24), as well as coverage of specialized industry accounting rules–including Disclosures in Financial Statements of Banks (IAS 30). All currently effective Standing Interpretations Committee (SIC)/ International Financial Reporting Interpretations Committee (IFRIC) interpretations are fully discussed and integrated into the coverage of the related IAS. In addition: A comprehensive, updated IAS/IFRS disclosure checklist.
Author: Barry J. Epstein
Publisher: Wiley
ISBN: 9780471726883
Category : Business & Economics
Languages : en
Pages : 1084
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Book Description
International Financial Reporting Standards (IFRS), formerly known as International Accounting Standards (IAS), have received increasingly favorable attention in recent years, beginning with the endorsement by the International Organization of Securities Commissions (IOSCO) and then, especially, after the European Union mandated use of the IFRS by all EU Member States' publicly held companies, beginning in 2005. Thus, as over 7,000 companies in the twenty-five Member States prepare their consolidated financial statements in early 2006, they will be making a major, and possibly difficult, transition to the IFRS from various predecessor national GAAP standards. Other major nations, including Russia, China, and Australia are also transitioning to IFRS, and both the U.S. and U.K. standard setters are committed to a process of convergence with the IFRS. Thus, there is accelerating momentum toward worldwide embrace of these financial reporting standards-which a few short years ago were virtually unknown to most major reporting entities. IASC, predecessor of the current IASB, began its efforts about thirty years ago, and enjoyed modest success. Many of the national standards mandated by developing nations' standard setters already were either closely based on the IFRS or were direct endorsements of the international standards; now, with the most highly developed nations rushing to embrace the IFRS, there may soon be a truly worldwide set of financial reporting standards. Wiley IFRS 2006 is the compact yet truly comprehensive reference guide that accountants and auditors can rely upon as they gain an understanding of the intricacies of financial reporting under the IFRS. To facilitate this process, Wiley IFRS 2006 contains many real-world examples, illustrative key financial reporting and disclosure issues, a comprehensive disclosure checklist, an updated, detailed comparison between the IFRS and U.S. GAAP, and a thorough explanation of the special requirements of first-time adoption of IFRS reporting. All IFRS and related pronouncements through IFRS 7 are covered in elaborate detail, with interpretive guidance provided by seasoned practitioners with global experience in financial reporting. The up-to-date and exhaustively edited 2006 edition contains coverage of important and complex new requirements such as: * IFRS 1, First-Time Adoption of International Financial Reporting Standards * IFRS 2, Share-Based Payment * IFRS 3, Business Combinations * IFRS 4, Insurance Contracts * IFRS 5, Noncurrent Assets Held for Sale and Discontinued Operations * IFRS 6, Exploration for and Evaluation of Mineral Resources * IFRS 7, Financial Instruments: Disclosures The 2006 edition continues detailed coverage of all previously issued IAS standards, including the recently revised financial instruments and hedge accounting standards IAS 32 and IAS 39. New for 2006 is a comprehensive treatment of present value concepts and computations, which are increasingly important given the ongoing incorporation of fair value into financial statement measurement requirements. Many new illustrative examples have been added to all chapters. Other complex areas receiving expansive coverage are: * IAS 2, Inventories * IAS 17, Accounting for Leases * IAS 18, Revenue * IAS 19, Employee Benefits * IAS 27, Consolidated and Separate Financial Statements * IAS 30, Disclosures in the Financial Statements of Banks and Similar Financial Institutions * IAS 36, Impairment of Assets * IAS 38, Intangible Assets * IAS 41, Agriculture
Author: Barry J. Epstein
Publisher: Wiley
ISBN: 9780471668374
Category : Business & Economics
Languages : en
Pages : 987
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Book Description
A one-stop resource for understanding current International Financial Reporting Standards As the International Financial Reporting Standards Committee makes progress towards widespread acceptance and use of its standards and practices, the need to understand the new standards increases. Wiley IFRS 2005 provides the tools for understanding those standards and offers expertise on how to use and implement them. Features of this updated edition include new interpretive guidance, coverage of the most recent International Financial Reporting Standards, and more. Barry J. Epstein, PhD, CPA, is a Partner at Russell Novak & Company, LLP, Chicago, Illinois. Abbas Ali Mirza, CPA, ACA, AICWA is a partner with Deloitte & Touche, based in the United Arab Emirates.
Author:
Publisher:
ISBN:
Category : Disclosure in accounting
Languages : en
Pages : 292
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Book Description
