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International Financial Reporting Standards (IFRS) & Indian Accounting Practices, Jagadish R Raiyani


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Автор: Jagadish R Raiyani
Название:  International Financial Reporting Standards (IFRS) & Indian Accounting Practices
ISBN: 9788177083064
Издательство: Gazelle Book Services
Классификация:


ISBN-10: 8177083066
Обложка/Формат: Hardcover
Страницы: 186
Вес: 0.44 кг.
Дата издания: 05.11.2012
Серия: Economics/Business/Finance
Язык: English
Размер: 223 x 165 x 20
Читательская аудитория: General (us: trade)
Ключевые слова: Economics
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Поставляется из: Англии
Описание: The objective of accounting standards is the preparation of financial statements within the bounds of rationality, thereby ensuring comparability of financial statements of different enterprises. This, in turn, provides meaningful information to various users of financial statements to enable them to make informed economic decisions. Recognising the need for international harmonisation of accounting standards, the International Accounting Standards Committee (IASC) was established in 1973. It was later reconstituted as the International Accounting Standards Board (IASB). The objectives of IASC included promotion of the international accounting standards for worldwide acceptance and observance so that the accounting standards in different countries are harmonised. In recent years, need for international harmonisation of accounting standards followed in different countries has grown considerably as the cross-border transfers of capital are becoming increasingly common. 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 corporates. 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 from the reporting year 2011 by the Ministry of Corporate Affairs 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 in simple language the requirements of IFRSs and the attending implementation hurdles.

Wiley Ifrs 2009: Interpretation And Application Of International Accounting And Financial Reporting Standards 2008 Book And Cd Rom Set

Автор: Wiley Ifrs 2009: Interpretation And Application Of International Accounting And Financial Reporting Standards 2008 Book And Cd Rom Set
Название: Wiley Ifrs 2009: Interpretation And Application Of International Accounting And Financial Reporting Standards 2008 Book And Cd Rom Set
ISBN: 0470286113 ISBN-13(EAN): 9780470286111
Издательство: Wiley
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Цена: 179520.00 T
Наличие на складе: Поставка под заказ.
Описание: With widespread acceptance and use of the IASB standards around the globe, the need to understand the IASB standards greatly increases. "Wiley IFRS 2009" 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 2009 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. This is every CPA s one-stop resource for understanding current International Financial Reporting Standards.

Manual of Accounting IFRS 2015 Pack

Название: Manual of Accounting IFRS 2015 Pack
ISBN: 1780438117 ISBN-13(EAN): 9781780438115
Издательство: Bloomsbury Academic
Цена: 126720.00 T
Наличие на складе: Нет в наличии.
Описание: This is the definitive guide to IFRS for those reporting outside of the UK. It provides practical guidance on the interpretation and application of all IFRSs issued by the IASB, and contains practical worked examples and extracts from company reports as well as model IFRS financial statements, which help to illustrate the explanations. This pack comprises the following 3 volumes: Manual of Accounting IFRS 2015 Vol. 1 and Vol. 2 (9781780438092) Illustrative IFRS Consolidated Financial Statements for 2014 year ends (9781780438085) The new Manual of Accounting IFRS 2015 pack contains: . Guidance on standards applicable to December 2014 year ends . New extracts and examples With input from over 100 members of PwC's Global Accounting Consulting Services authoring team, it provides extensive insight based on PwC's IFRS experience around the world. In North America, Manual of Accounting IFRS Pack is of relevance to Canada, which has adopted IFRS accounting standards, but not to the US, which uses US GAAP. Previous edition pack ISBN: 9781780433066

Materiality in Financial Reporting

Автор: Bellandi Francesco
Название: Materiality in Financial Reporting
ISBN: 178743737X ISBN-13(EAN): 9781787437371
Издательство: Emerald
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Цена: 69100.00 T
Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: Financial reporting is a strategic means of communication: management has an opportunity to interpret, and the power to deliver, what is materially important to the organization’s stakeholders. Understanding materiality means steering the company in the right direction, and many internal management battles regarding what and how to disclose in external financial reporting run on the verge of materiality. This book offers an integrated perspective of materiality from the angles of accounting (IFRS, US GAAP and SEC Rules and Regulations), auditing, internal control over financial reporting, management commentary, financial analysis, management control, forensic analysis, sustainability reporting, corporate responsibility, assurance standards, integrated reporting, and limited legal considerations.  In Materiality in Financial Reporting: An Integrative Perspective, the author adopts a practical, operational approach to show how strategy, processes, and communication can be used to devise a consistent corporate governance system of materiality.

Wiley Ifrs 2015: Interpretation and Application of International Financial Reporting Standards Set ( Wiley Regulatory Reporting )

Автор: Pkf International Ltd (Author)
Название: Wiley Ifrs 2015: Interpretation and Application of International Financial Reporting Standards Set ( Wiley Regulatory Reporting )
ISBN: 1118889487 ISBN-13(EAN): 9781118889480
Издательство: Wiley
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Цена: 190080.00 T
Наличие на складе: Поставка под заказ.
Описание: The multimedia reference for the latest Financial Reporting Standards, with practical application advice from an expert author team Wiley IFRS 2015 is the one-stop resource for understanding the most current International Financial Reporting Standards, now in use in over 100 countries.

Boundaries of financial and non-financial reporting

Автор: Girella, Laura
Название: Boundaries of financial and non-financial reporting
ISBN: 1138586900 ISBN-13(EAN): 9781138586901
Издательство: Taylor&Francis
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Цена: 58170.00 T
Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: Although the need to expand the boundaries of financial reporting has been discussed since the mid-1990s, little consideration has been given to the evolution and discourses of integrated reporting of non-financial aspects. Yet by investigating how and why an organisation defines and its reporting boundaries, it is possible to understand what is truly "valued" (or not) in its business model. This innovative book reviews the guidelines and frameworks from the major relevant international organisations including: the International Accounting Standards Board, Global Reporting Initiative, Sustainability Accounting Standards Board, International Integrated Reporting Council, Carbon Disclosure Standards Board, and the World Intellectual Capital Initiative, and analyses their development and impact on the boundaries of financial and non-financial reporting. Illustrated with case studies and interviews with representatives of these organisations, this concise volume makes a significant contribution to the future of reporting theory and practice. It will be of great interest to advanced students, researchers, practitioners and policy makers.


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