Автор: Ruth Picker Название: Applying IFRS Standards ISBN: 1119159229 ISBN-13(EAN): 9781119159223 Издательство: Wiley Рейтинг: Цена: 66470.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание:
Understanding the main concepts of IFRS Standards
The fourth edition of Applying IFRS Standards explains the core principles of International Financial Reporting (IFRS) Standards. It also addresses the skills needed to apply the standards in business environments. The book begins with an overview of the International Accounting Standards Board (IASB) and how it establishes accounting standards. The general book topics are then covered in detail and include: income taxes, financial instruments, fair value measurement, property, inventories, employee benefits and more. Discussion questions, exercises and references are provided throughout the book.
Автор: Ramin Название: IFRS and XBRL - How to Improve Business Reporting Through Technology and Object Tracking ISBN: 1118369734 ISBN-13(EAN): 9781118369739 Издательство: Wiley Рейтинг: Цена: 51730.00 T Наличие на складе: Поставка под заказ. Описание: International Financial Reporting Standards are increasingly adopted worldwide, and it is critical to understand their place within the global business environment as well as the most up-to-date methods of applying them. In IFRS and XBRL Kurt Ramin and Cornelis Reiman, world authorities on IFRS, have condensed the overwhelming flood of available material to present a comprehensive guide to the key components of IFRS, helping to explain why they are a priority for private enterprises and governments alike. The book:
provides valuable commentary on key components of IFRS which are crucial to local, national and international business decision making
demonstrates the importance of disclosure checklists
offers illustrative financial statements arising from IFRS
looks at recent developments in IFRS, in particular how the standards should be reflected in the narrative report, and what implications they have for sustainability reporting
explores how business reporting can be improved, for example through the addition of non-financial reporting
examines the key issue of emerging technology in reporting under IFRS, especially the use of XBRL and the obvious push for a new paradigm whereby object definitions, tracking and valuation offer considerable benefits to the people who produce and rely upon business reports
To complete the picture, the authors examines other standards, and cover important issues such as US GAAP convergence with IFRS, and the important of International Valuation Standards, IFRS and XBRL is the complete guide to the background, current state, and future of International Financial Reporting Standards.
Автор: Krimpmann Название: Principles of Group Accounting under IFRS ISBN: 1118751418 ISBN-13(EAN): 9781118751411 Издательство: Wiley Рейтинг: Цена: 66530.00 T Наличие на складе: Есть у поставщика Поставка под заказ.
Название: Audit analytics in the financial industry ISBN: 1787430863 ISBN-13(EAN): 9781787430860 Издательство: Emerald Рейтинг: Цена: 121950.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: Split into six parts, contributors explore ways to integrate Audit Analytics techniques into existing audit programs for the financial industry. Chapters include topics such as fraud risks in the credit card sector, clustering techniques, fraud and anomaly detection, and using Audit Analytics to assess risk in the lawsuit and payment processes.
Автор: PKF International Ltd Название: Wiley Interpretation and Application of IFRS Standards ISBN: 1119577357 ISBN-13(EAN): 9781119577355 Издательство: Wiley Рейтинг: Цена: 95040.00 T Наличие на складе: Невозможна поставка. Описание:
The 2019 reference for the interpretation and application of the latest international standards
Wiley IFRS(R) Standards 2019 is a revised and comprehensive resource that includes the information needed to interpret and apply the most recent International Financial Reporting Standards (IFRS(R)) as outlined by the International Accounting Standards Board (IASB).
This accessible resource contains a wide range of practical examples as well as invaluable guidance on the expanding framework for unified financial reporting. The authors provide IFRIC interpretations and directions designed to ensure a clear understanding of the most recent standards.
The IFRS(R) standards are ever evolving, therefore it is essential that professionals and students have the information needed to apply the standards correctly in real-world cases. Wiley IFRS(R) Standards 2019 offers a complete, up-to-date reference that aids in the application of the latest international standards in a manner that is transparent, accountable and efficient. This edition includes IFRS 9 Financial Instruments; IFRS 15 Revenue from Contracts with Customers; IFRS 16 Leases and amendments issued and effective for annual periods beginning on or after 01 January 2018 and 01 January 2019 as issued by the IASB by 30 June 2018. This edition also includes some introductory guidance for IFRS 17 Insurance Contracts and incorporates the revised Conceptual Framework for Financial Reporting 2018.
This important guide is written by the people passionate about IFRS(R) at PKF International. PKF International consists of over 400 offices, operating in 150 countries across five regions. PKF International specialises in providing high quality audit, accounting, tax, and business advisory solutions to international and domestic organisations around the globe.
PKF International is a global family of legally independent firms bound together by a shared commitment to quality, integrity and the creation of clarity in a complex regulatory environment.
PKF International is a member of the Forum of Firms - an organisation dedicated to consistent and high-quality standards of financial reporting and auditing practices worldwide. www.pkf.com.
PKF International Limited administers a family of legally independent firms and does not accept any responsibility or liability for the actions or inactions of any individual member or correspondent firm or firms. All rights reserved.
Автор: Bellandi Francesco Название: Materiality in Financial Reporting ISBN: 178743737X ISBN-13(EAN): 9781787437371 Издательство: Emerald Рейтинг: 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.
Автор: Wilson, Richard M.S. Название: Teaching IFRS ISBN: 0415685559 ISBN-13(EAN): 9780415685559 Издательство: Taylor&Francis Рейтинг: Цена: 91860.00 T Наличие на складе: Есть у поставщика Поставка под заказ.
Автор: Wilson, Richard M.S. Название: Teaching IFRS ISBN: 1138816418 ISBN-13(EAN): 9781138816411 Издательство: Taylor&Francis Рейтинг: Цена: 30610.00 T Наличие на складе: Нет в наличии.
Автор: Girella, Laura Название: Boundaries of financial and non-financial reporting ISBN: 1138586900 ISBN-13(EAN): 9781138586901 Издательство: Taylor&Francis Рейтинг: 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.
Автор: Abdelqader, Muath Название: Corporate Governance and IFRS in the Middle East ISBN: 1032077913 ISBN-13(EAN): 9781032077918 Издательство: Taylor&Francis Рейтинг: Цена: 132710.00 T Наличие на складе: Есть у поставщика Поставка под заказ.
Автор: Jagadish R Raiyani Название: International Financial Reporting Standards (IFRS) & Indian Accounting Practices ISBN: 8177083066 ISBN-13(EAN): 9788177083064 Издательство: Gazelle Book Services Рейтинг: Цена: 51470.00 T Наличие на складе: Невозможна поставка. 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.
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