Principles of Group Accounting under IFRS, Krimpmann
Автор: De Luca Название: Global Comparability of Financial Reporting Under IFRS ISBN: 3031151550 ISBN-13(EAN): 9783031151552 Издательство: Springer Рейтинг: Цена: 121110.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: The globalization of financial markets worldwide has progressively pushed toward simultaneous globalization of accounting information. Thus, during the last 50 years, categories of preparers, users, and regulators have devoted their efforts to support the global comparability of financial reporting aiming at favoring the comparison of corporates’ financial performances at a cross-country level. In the same vein, IASB, national standard setters, and jurisdictions have participated in and given momentum to this process. At the same time, academic research has followed this process and tried to build a theoretical framework to address the related issues, to assess the impact on preparers, users, and regulators, while defining hindrances and obstacles to the comparability of financial reporting especially in an IFRS environment. In this context, this book reviews research studies on the comparability of financial reporting at a global level as well as highlights empirical analyses that demonstrate the extent to which global comparability has been achieved, and how it enhances value relevance of earnings across countries. It also looks at the cross-country investors’ perspectives by shaping the empirical analysis to provide further insights on the role of the "Big Four" auditing services in enhancing the comparability of earnings. The book provides an original contribution to the current debate about the comparability of financial reporting under IFRS and will be useful for researchers in the field.
Автор: Collings Название: IFRS For Dummies ISBN: 1119963087 ISBN-13(EAN): 9781119963080 Издательство: Wiley Рейтинг: Цена: 24280.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: The easy way to get a grip on International Reporting Standards IFRS For Dummies is your complete introduction to IFRS and international accounting and balancing standards. Combining all the facts needed to understand this complex subject with useful examples, this easy-to-read guide will have you on top of IFRS in no time.
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: 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.
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: 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: 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: 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: Lavi Название: The Impact of IFRS on Industry ISBN: 1119047587 ISBN-13(EAN): 9781119047582 Издательство: Wiley Рейтинг: Цена: 63360.00 T Наличие на складе: Поставка под заказ.
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: Peek, Erik (erasmus University) Healy, Paul (harvard University) Palepu, Krishna (harvard University) Название: Business analysis and valuation: ifrs edition ISBN: 1473758424 ISBN-13(EAN): 9781473758421 Издательство: Cengage Learning Рейтинг: Цена: 64410.00 T Наличие на складе: Невозможна поставка. Описание: Business Analysis and Valuation: IFRS edition uses a wide range of contemporary cases to illustrate the use of financial statement data in various valuation tasks. Centred around the IFRS Standards, this text demonstrates how to get the most information out of IFRS based financial statements. The focus is not only on building a solid understanding of the latest theoretical approaches but also placing students in a confident position to apply these.
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