Applying ifrs standards, Picker, Ruth (ernst & Young) Van Der Tas, Leo (ernst & Young; Tilburg University) Kolitz, David (university Of Exeter Business School) Livne, Gilad (u
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: Steve Collings Название: Group Accounts under UK GAAP ISBN: 1526521482 ISBN-13(EAN): 9781526521484 Издательство: Bloomsbury Academic Рейтинг: Цена: 137280.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: This title provides accountants and auditors with easy to follow and well structured guidance on the preparation of group accounts in line with UK GAAP. Group accounts must be prepared, by law, for medium-sized and large groups. Listed companies are required to prepare their accounts in line with International Financial Reporting Standards but larger unlisted companies can prepare their statements using UK GAAP.
Groups are very common in the UK and are likely to become even more common when corporation tax rates increase in the future as there are various tax advantages to operating under a group structure.
Group structures can vary (e.g. horizontal, vertical, hybrid, D-shaped|) and preparing financial accurate financial statements can be complex as a result. While there is a lot of guidance on producing accounts under IFRS, there is every little in evidence dealing with the UK GAAP rules. This title addresses this gap.
The commentary identifies the differences between IFRS and UK GAAP in the treatment of group accounts. The differences between accounts produced pre and post Brexit are also covered.
All commentary is supported throughout by the inclusion of worked practical examples based on the authors experience dealing with clients and running training courses.
Автор: Raoli Elisa Название: IFRS 16 and Corporate Financial Performance in Italy: An Empirical Post-Implementation Analysis ISBN: 303071635X ISBN-13(EAN): 9783030716356 Издательство: Springer Рейтинг: Цена: 121110.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: This book presents an empirical analysis on how the new lease accounting model of IFRS 16 affects financial statements and performance of Italian companies.
Автор: Mahar, Abdul Rauf Bhatti, Ayesha Ashraf, Muhammad Junaid Malik, Asfand Zubair Название: Financial reporting for islamic financial institutions ISBN: 103246402X ISBN-13(EAN): 9781032464022 Издательство: Taylor&Francis Рейтинг: Цена: 132710.00 T Наличие на складе: Есть у поставщика Поставка под заказ.
Автор: Goncalves, Rute (university Of Porto, Portugal) Lopes, Patricia Teixeira (university Of Porto, Portugal) Название: Accounting for biological assets g ISBN: 0815371411 ISBN-13(EAN): 9780815371410 Издательство: Taylor&Francis Рейтинг: Цена: 58170.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание:
This book explores accounting for biological assets under IAS 41 - Agriculture, and explains the recent adjustments introduced by the IASB which allow firms to choose between cost or revaluation models concerning mature bearer plants.
Identifying the firm and country-level drivers that inform the disclosure and measurement practices of biological assets, this concise guide examines the value relevance of measuring those assets at fair value. It also analyses how firm and country-level drivers explain the differences in the disclosure level and practices used to measure biological assets under IAS 41. Finally, it evaluates whether there is a difference in the relevance of biological assets among the listed firms with high and low disclosure levels on biological assets.
Based on a major international study of a wide selection of firms and country-level drivers, this book is vital for standard setters, stakeholders, students, accountants and auditors who need to understand disclosure and measurement practices of biological assets under IAS 41.
Автор: Paul M. Clikeman Название: Called to Account: Financial Frauds that Shaped the Accounting Profession ISBN: 1138327085 ISBN-13(EAN): 9781138327085 Издательство: Taylor&Francis Рейтинг: Цена: 73490.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: Updated to account for the global financial crisis, this new edition includes more coverage of international issues. Additional analysis is provided on cases such as Lehmann Brothers and Colonial Bank. Replete with useful pedagogical features, this remains a vital teaching resource to engage students and encourage classroom discussion.
Название: Bank Regulation ISBN: 0367026546 ISBN-13(EAN): 9780367026547 Издательство: Taylor&Francis Рейтинг: Цена: 46950.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: Bank Regulation: Effects on Strategy, Financial Accounting and Management Control seeks to discuss and problematize how regulation is affecting bank strategies as well as their financial accounting and management control systems.
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: Duțescu Adriana Название: Financial Accounting: An Ifrs Perspective in Romania ISBN: 3030294870 ISBN-13(EAN): 9783030294878 Издательство: Springer Цена: 79190.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: This book covers the principles, concepts, techniques and practical tools of financial accounting in supporting overall business decisions. With the International Financial Reporting Standards (IFRS) and their specific Conceptual Framework as the baseline approach, this book also highlights Romanian regulation and practice specifically.
Автор: Adriana Du?escu Название: Financial Accounting ISBN: 3030294846 ISBN-13(EAN): 9783030294847 Издательство: Springer Рейтинг: Цена: 79190.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: This book covers the principles, concepts, techniques and practical tools of financial accounting in supporting overall business decisions. Using a comprehensive theoretical framework, this book is enhanced by practical examples, exercises, chapter summaries and complex cases in each of the eleven chapters. With the International Financial Reporting Standards (IFRS) and their specific Conceptual Framework as the baseline approach, this book also highlights Romanian regulation and practice specifically. Despite the globalisation efforts, this book demonstrates that there are still discrepancies and cultural challenges and will be of interest to students and academics of financial accounting.
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: 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.
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