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Author : Anonim
Publisher : Unknown
Page : 2972 pages
File Size : 44,6 Mb
Release : 2009
Category : Accounting
ISBN : 1907026207
Author : David Alexander,Simon Archer
Publisher : CCH
Page : 756 pages
File Size : 41,8 Mb
Release : 2008-11
Category : Business & Economics
ISBN : 080809226X
Understanding reporting standards issued by the IASB is essential for those who prepare and/or interpret financial statements and are required to comply with the increasingly complex set of international accounting and financial reporting standards. The International Accounting/Financial Reporting Standards Guide is your survival handbook in today's global economy. It keeps you up-to-date on the latest general and industry-specific international reporting standards and the proposed changes on your immediate horizon that will most likely alter the way in which you must account for and disclose information.
Author : International Accounting Standards Committee Foundation,International Accounting Standards Board
Publisher : Unknown
Page : 128 pages
File Size : 49,7 Mb
Release : 2009
Category : Accounting
ISBN : 0409105635
Author : Hennie van Greuning
Publisher : World Bank Publications
Page : 312 pages
File Size : 42,6 Mb
Release : 2005
Category : Business & Economics
ISBN : 082135910X
Formerly titleInternational Accounting Standards: A Practical Guide, this third edition summarizes each International Financial Report Standard in order to provide a broad and basic understanding of the key issues for each standard. In addition to these short summaries, each chapter contains a case study that stresses the practical application of key concepts in a particular standard. This provides the non-technical reader with the tools to participate in discussions on the appropriateness and application of a standard to a given situation. All of the accounting standards, issued by the International Accounting Standards Committee (IASC) are included in this book, as well as interpretations disseminated by the Standards Interpretations Committee (SIC) through 31 December 2003.
Author : Hennie van Greuning,Darrel Scott,Simonet Terblanche
Publisher : World Bank Publications
Page : 452 pages
File Size : 41,7 Mb
Release : 2011
Category : Business & Economics
ISBN : 9780821385555
This title gives private or public sector executives, managers, and financial analysts without a strong background in accounting the tools they need to participate in discussions and decisions on the appropriateness or application of International Financial Reporting Standards.
Author : Anonim
Publisher : Unknown
Page : 3352 pages
File Size : 51,6 Mb
Release : 2008
Category : Accounting
ISBN : NWU:35556039258918
"International Financial Reporting Standards (IFRSs) are being increasingly used by companies throughout the world. All entities listed in the EU have been required to issue financial statements under IFRS since 2005, and more and more other countries are making the change to IFRS including the US and Canada. ... The Manual is packed full of clear, practical guidance on how to prepare financial statements in accordance with IFRS. It includes hundreds of practical worked examples and extracts from company reports as well as model IFRS financial statements that help to illustrate the explanations and show exactly how even the most complex calculations and disclosures should be made."--Cover.
Author : Mike Bonham
Publisher : John Wiley and Sons
Page : 1958 pages
File Size : 53,7 Mb
Release : 2008-04-14
Category : Business & Economics
ISBN : UCSD:31822035399377
The standards set by the IASB are the authoritative requirements of international financial reporting, but their interpretation and practical application require something more. This text provides interpretation and guidance on the practical application of the new reporting regime.
Author : Anonim
Publisher : Unknown
Page : 1468 pages
File Size : 50,8 Mb
Release : 2013
Category : Electronic
ISBN : OCLC:931452640
Author : Roger Hussey,Audra Ong
Publisher : John Wiley & Sons
Page : 398 pages
File Size : 51,8 Mb
Release : 2005-04-22
Category : Business & Economics
ISBN : 9780471727156
"This book is written by authors who clearly understand the challenges facing all who seek to understand and apply international standards. I recommend it to you." —From the Foreword by Sir David Tweedie Chair of the International Accounting Standards Board In this defining resource, authors Roger Hussey and Audra Ong have compiled everything accountants, executives, and organizations in different countries need to reach agreement on accounting rules and standards. International Financial Reporting Standards Desk Reference includes a background on how the movement toward a common language for international accounting evolved to its present state, summarizes existing standards highlighting the key issues covered, and captures those terms and phrases that are fundamental to an understanding of the common language of global business. Written to help readers fully comprehend this global language, International Financial Reporting Standards Desk Reference includes: An overview of the International Accounting Standards (IAS) and Inter-national Financial Reporting Standards (IFRS) and their impact A dictionary of words and phrases used in the international business world, with a strong emphasis on terms used by the International Accounting Standards Board History of the International Accounting Standards Board: how it was formed, its structure, and the way it operates Insights on future trends of the International Accounting Standards Board
Author : Barry J. Epstein,Eva K. Jermakowicz
Publisher : John Wiley & Sons
Page : 1345 pages
File Size : 47,9 Mb
Release : 2010-02-05
Category : Study Aids
ISBN : 9780470453223
Your one-stop resource for understanding current International Financial Reporting Standards With widespread acceptance and use of the IASB standards around the globe, the need to understand the IASB standards greatly increases. Wiley IFRS 2010 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 2010 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. Detailed coverage of all previously issued IAS and IFRS standards and Standing Interpretations Committee (SIC) and International Financial Reporting Interpretations Committee (IFRIC) Equally valuable for preparers, auditors, and users of financial reports Provides a complete explanation of all IFRS requirements, coupled with copious illustrations of how to apply the rules in complex, real-world fact situations Serves as a reference guide during actual implementation of IFRS and preparation of IFRS-based financial statements To optimize your understanding, both examples created to explain particular IFRS requirements and selections from actual published financial statements are provided throughout the book, illustrating all key concepts.
Author : Mr. Rudy Wytenburg,Mr. Robin V Darbyshire,Ms. Anjeza Beja
Publisher : International Monetary Fund
Page : 145 pages
File Size : 40,6 Mb
Release : 2021-04-05
Category : Business & Economics
ISBN : 9781513563602
About one-quarter of the world’s central banks apply IFRS with approximately a quarter more looking to IFRS for further guidance where their local standards do not provide enough guidance. Given the varied mandates and types of policy operations undertaken by central banks, there also exists significant variation in practice, style, and the extent of the financial disclosures in both the primary statements and in the note disclosures. By their nature, central banks are unique in their jurisdiction and so do not always have local practices and examples they can follow. Although the major accounting firms have created model disclosures intended for commercial banks, these are often not totally appropriate for a central bank. The application of IFRS across central banks differs based on the mandate of the central bank and the capacity of the accounting profession in the specific jurisdiction. An analysis of international practices, such as those undertaken in preparing these model statements, may help address questions about the structure of the statements themselves as well as the organization of the note disclosures. As a consequence, each central bank following IFRS has largely developed its own disclosures with only limited reference to others. Input from the external auditors has been significant, but some of this has been determined by the approach used by the specific auditor’s style for commercial banks rather than central banks. Auditors do not always fully appreciate the differences between a commercial bank and a central bank, which has a different role and undertakes transactions to meet its policy objectives. This has often led to an over emphasis of items not material in the context of a central bank and insufficient disclosures on operations or accountabilities specific to the functions of the central bank.
Author : Bruce Mackenzie,Danie Coetsee,Tapiwa Njikizana,Raymond Chamboko
Publisher : John Wiley & Sons
Page : 1324 pages
File Size : 49,9 Mb
Release : 2011-01-25
Category : Business & Economics
ISBN : 9781118037096
A one-stop resource for understanding current International Financial Reporting Standards As the International Accounting Standards Board (IASB) makes significant strides in achieving global convergence of accounting standards worldwide, the International Financial Reporting Standards (IFRS) become extremely important to the accounting world. Wiley IFRS 2011 provides the necessary tools for understanding the IASB standards and offers practical guidance and expertise on how to use and implement them. Covers the most recent International Financial Reporting Standards (IFRS) and IFRIC interpretations An indispensable guide to IFRS compliance Provides a complete explanation of all IFRS requirements, coupled with copious illustrations of how to apply the rules in complex, real-world situations Written by two well-known international experts on the subject with hands-on experience in applying these standards, this book is an indispensable guide to IFRS compliance.
Author : Alan Melville
Publisher : Prentice Hall
Page : 0 pages
File Size : 40,8 Mb
Release : 2009
Category : Business & Economics
ISBN : 0273730118
Obama: The Dream and the Reality collects the National Review writings of one of today's most provocative political commentators: Victor Davis Hanson. In pungent prose, Hanson skewers modern pieties with the eye of a realist who is deeply grounded in wide knowledge of human history--and human nature.
Author : Barry J. Epstein,Eva K. Jermakowicz
Publisher : Wiley
Page : 0 pages
File Size : 50,8 Mb
Release : 2009-04-27
Category : Business & Economics
ISBN : 0470286113
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.
Author : Ernst & Young LLP
Publisher : John Wiley & Sons
Page : 352 pages
File Size : 55,9 Mb
Release : 2015-12-21
Category : Business & Economics
ISBN : 9781119180470
IFRSs, the standards set by the International Accounting Standards Board (IASB), are complex and sometimes obscure. Understanding their implications and applying them appropriately requires something special; and that is why International GAAP 2016 is the essential tool for anyone applying, auditing, interpreting, regulating, studying and teaching international financial reporting. It provides expert interpretation and practical guidance for busy professionals, and includes, in every chapter, detailed analysis of how complex financial reporting problems can be resolved appropriately and effectively. The International Financial Reporting Group of Ernst & Young includes financial reporting specialists from throughout the world. Complex technical accounting issues are explained clearly in a practical working context that enables immediate understanding of the point at issue. International GAAP 2016 is the only globally focused work on IFRSs. It is not constrained by any individual country's legislation or financial reporting regulations, and it ensures an international consistency of approach unavailable elsewhere. It shows how difficult practical issues should be approached in the complex, global world of international financial reporting, where IFRSs have become the accepted financial reporting system in more than 100 countries. This integrated approach provides a unique level of authoritative material for anyone involved in preparing, interpreting or auditing company accounts, for regulators, academic researchers and for all students of accountancy. All aspects of the detailed requirements of IFRS are dealt with on a topic-by-topic basis. Each chapter of International GAAP 2016 deals with a key area of IFRS and has a common structure for ease of use: • An introduction to the background issues • An explanation of relevant principles • A clear exposition of the requirements of IFRS • A discussion of the implications in practice and possible alternative solutions available • Worked examples • Extracts from real company accounts • A full listing of the required disclosures
