Improvements to IFRSs

Improvements to IFRSs PDF Author: International Accounting Standards Board
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 58

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Improvements to IFRSs

Improvements to IFRSs PDF Author: International Accounting Standards Board
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 58

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Book Description


Exposure Draft ED/2015/11

Exposure Draft ED/2015/11 PDF Author:
Publisher:
ISBN: 9781911040118
Category : Accounting
Languages : en
Pages : 23

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The Handbook to IFRS Transition and to IFRS U.S. GAAP Dual Reporting

The Handbook to IFRS Transition and to IFRS U.S. GAAP Dual Reporting PDF Author: Francesco Bellandi
Publisher: John Wiley & Sons
ISBN: 1119960347
Category : Business & Economics
Languages : en
Pages : 847

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Book Description
An indispensable guide to making the transition to dual IFRS/GAAP financial reporting U.S. financial reporting will undergo an unprecedented level of change within the next several years. U.S. companies face a convergence between U.S. GAAP and IFRS, affecting several major accounting standards—most notably in the areas of leasing, revenue recognition, and financial instruments. It is imperative that U.S. companies understand these major changes and their business and operational implications. The IFRS U.S. GAAP Dual Reporting Handbook to First-Time Adoption offers a comprehensive treatment of both the principles and techniques of dual reporting under IFRS/U.S. GAAP, while exploring the practical implications for accounting professionals of reporting under both sets of standards. Takes an operating approach to the implementation and application of the dual standards Draws upon the author's extensive firsthand experience to dispel uncertainty and offer decision makers expert technical assistance Defines systemic changes businesses will need to make to accommodate IFRS standards Compares the two bodies of standards item-by-item and identifies solutions under one set of standards to issues arising under the other Explores the strategic impact of structuring a company for IFRS transition In addition to covering the full range of critical issues surrounding adopting IFRS, this indispensable handbook is a rich resource of dual reporting tools, including financial statement formats, charts of accounts, accounting check-lists, reconciliation schedules, and operating manuals.

Dual Reporting for Equity and Other Comprehensive Income under IFRSs and U.S. GAAP

Dual Reporting for Equity and Other Comprehensive Income under IFRSs and U.S. GAAP PDF 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

Wiley International Trends in Financial Reporting under IFRS

Wiley International Trends in Financial Reporting under IFRS PDF 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.

Annual Improvements to IFRSs 2010-2012 Cycle

Annual Improvements to IFRSs 2010-2012 Cycle PDF Author: International Accounting Standards Board
Publisher:
ISBN: 9781907877445
Category : Accounting
Languages : en
Pages : 62

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Annual Improvements to IFRS Standards 2015-2017 Cycle

Annual Improvements to IFRS Standards 2015-2017 Cycle PDF Author:
Publisher:
ISBN: 9781911040798
Category :
Languages : en
Pages : 17

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General Presentation and Disclosures

General Presentation and Disclosures PDF Author: IFRS
Publisher:
ISBN: 9781911629641
Category :
Languages : en
Pages :

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Illustrative IFRS Corporate Consolidated Financial Statements for 2011 Year Ends

Illustrative IFRS Corporate Consolidated Financial Statements for 2011 Year Ends PDF Author: Pwc
Publisher: A&C Black
ISBN: 1847669093
Category : Law
Languages : en
Pages : 153

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Book Description
This publication provides an illustrative set of consolidated financial statements - prepared in accordance with International Financial Reporting Standards (IFRS) - for a fictional manufacturing, wholesale, and retail group (IFRS GAAP plc). IFRS GAAP plc is an existing preparer of IFRS consolidated financial statements. The book is based on the requirements of IFRS standards and interpretations for financial years beginning on or after January 1, 2011. In addition to the appendices on IFRS 9 and first-time adoption, the latest edition includes appendices on agricultural assets, IFRSs 10 and 11, IFRS 13, and current and forthcoming requirements.

Official Gazette

Official Gazette PDF Author: Philippines
Publisher:
ISBN:
Category : Gazettes
Languages : en
Pages : 582

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Book Description