Ifrs And Xbrl

Author : Kurt Ramin,Cornelis Reiman
Publisher : John Wiley & Sons
Page : 532 pages
File Size : 53,9 Mb
Release : 2013-03-27
Category : Business & Economics
ISBN : 9781118387856

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IFRS and XBRL by Kurt Ramin,Cornelis Reiman Pdf

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.

Author : Charles Hoffman,Liv Watson
Publisher : John Wiley & Sons
Page : 548 pages
File Size : 43,6 Mb
Release : 2009-10-09
Category : Business & Economics
ISBN : 9780470583203

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XBRL For Dummies by Charles Hoffman,Liv Watson Pdf

The perfect guide to help you understand XBRL-from the "father of XBRL" What is XBRL and how can it help you streamline your business reporting? This plain-English guide from the "father of XBRL," Charles Hoffman, will tell you what it is, why it is, and how you can get on the bus with this new SEC-mandated business reporting standard for publicly-traded companies. A CPA, Hoffman is credited with the idea of applying XML data to financial reporting; XBRL is the language that resulted. Learn to prepare financial statements with XBRL, use it for strategic planning, move all relevant departments in your company to the same system, and more. XBRL (eXtensible Business Reporting Language) is an XML-based open standard for accounting data; author Charles Hoffman is credited with the idea of applying XML data to financial reporting Plan for XBRL implementation, set action-oriented agendas, and identify stakeholders and subject-matter experts within your organization Learn to choose from and adapt existing XBRL taxonomies to comply with US GAAP and IFRS standards Topics also include how to adapt your existing financial information into XBRL.

Author : Roger Debreceny,Carsten Felden,Maciej Piechocki
Publisher : Springer Science & Business Media
Page : 271 pages
File Size : 48,9 Mb
Release : 2007-11-18
Category : Business & Economics
ISBN : 9783835096332

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New Dimensions of Business Reporting and XBRL by Roger Debreceny,Carsten Felden,Maciej Piechocki Pdf

The authors of this book analyse the social and technical nature and role of XBRL in information supply chains and capital markets as well as the XBRL standard and taxonomies. They provide a critical view of XBRL from a research perspective, present different projects in the XBRL area and indicate future directions for XBRL research. Current research questions are taken up and discussed from different perspectives. From a technical point of view, the spectrum encompasses the internal perspective up to the final user layer. Apart from these technical issues, there are also key socio-technical aspects which are vital to the understanding of XBRL use.

Author : Wilson S. So
Publisher : XBRL For Dummies
Page : 100 pages
File Size : 48,6 Mb
Release : 2008
Category : Business enterprises
ISBN : 0470228741

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XBRL for Dummies by Wilson S. So Pdf

Author : Roger Debreceny,Carsten Felden,Bartosz Ochocki,Maciej Piechocki,Michal Piechocki
Publisher : Springer Science & Business Media
Page : 237 pages
File Size : 43,8 Mb
Release : 2009-06-18
Category : Business & Economics
ISBN : 9783642014376

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XBRL for Interactive Data by Roger Debreceny,Carsten Felden,Bartosz Ochocki,Maciej Piechocki,Michal Piechocki Pdf

Interactive data supports organizations to communicate effectively with their stakeholders and partners on the Internet and the World Wide Web. XBRL (eXtensible Business Reporting Language) is a key enabling technology for interactive data. XBRL links organizations and knowledge consumers in a variety of information value chains. XBRL is now in use in many countries and important settings. This book provides, for the first time, an in-depth analysis of XBRL. Thorough and up-to-date, this book explains the most popular constructs in XML, on which XBRL builds, and XBRL. The book provides business and policy makers, technologists and information engineers with an essential toolkit to understand the complete implementation of XBRL. The book begins with an overview of the business case for interactive data and XBRL. There is an introduction to XML and XBRL and the design and construction of XBRL taxonomies including extensions and multi-dimensional XBRL implementations. It provides a detailed analysis of the interaction of instance documents and taxonomies. The book also provides a synopsis of the most current XBRL technologies.

Author : Charles Hoffman
Publisher : Unknown
Page : 513 pages
File Size : 53,9 Mb
Release : 2006
Category : Accounting
ISBN : 1411679792

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Financial Reporting Using XBRL by Charles Hoffman Pdf

Guide to using XBRL for financial reporting written by Charles Hoffman, CPA and the father of XBRL. This is a great resource for those who want to get started using XBRL.

Author : Jae K. Shim,Joel G. Siegel,Allison I. Shim
Publisher : John Wiley & Sons
Page : 791 pages
File Size : 53,7 Mb
Release : 2012-03-06
Category : Business & Economics
ISBN : 9781118132494

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CFO Fundamentals by Jae K. Shim,Joel G. Siegel,Allison I. Shim Pdf

The thorough reference that goes wherever you go The Complete CFO Reference is the perfect up-to-date reference tool for today's busy CFO, controller, treasurer, and other finance professionals. Written in an easy format and packed with checklists, samples, and worked-out solutions for a wide variety of accounting and finance problems, readers can take this handy reference wherever they go-on a business trip, visiting a client, conducting a conference call, or attending a meeting. Covers all major developments in finance and accounting every CFO needs to know about including IFRS, Web-based planning, and ranging from financial reporting and internal control to financial decision making for shareholder value maximization Includes tables, forms, checklists, questionnaires, practical tips, and sample reports Incorporates Accounting Standards Codification (ASC) throughout the book, as well as coverage of International Financial Reporting Standards (IFRS) and its impact on financial reporting, XBRL reporting, risk management and disaster recovery, Web-based planning and budgeting, Web 2.0, cloud computing, and environmental costing Simplifying day-to-day work in dozens of critical areas, The Complete CFO Reference is the perfect up-to-date reference tool for today's busy chief financial officer (CFO), controller, treasurer, financial director, budgeting director, and other financial professionals in public practice and private industry.

Author : Lisa Weaver
Publisher : John Wiley & Sons
Page : 272 pages
File Size : 41,9 Mb
Release : 2014-05-16
Category : Business & Economics
ISBN : 9781118644126

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Managing the Transition to IFRS-Based Financial Reporting by Lisa Weaver Pdf

The one-stop guide to transitioning to IFRS financialreporting The International Financial Reporting Standards (IFRS) havealready been adopted in Europe, and plans are in place totransition to IFRS reporting in the UK, India, Japan, and othermajor economies. The US is deliberating the nature of itsconvergence with IFRS and US entities will need to understand theimplications of transition. This means all finance managers andfinancial controllers will be responsible, not only forunderstanding IFRS, but for making the transition and dealing withimplications. Managing the Transition to IFRS-Based FinancialReporting is a one-stop resource for navigating this majorchange. Case studies and project management advice help movesmoothly from GAAP to IFRS principles and requirements. Managing the Transition to IFRS-Based Financial Reportingis the only book on the market that focuses on both the accountingand non-accounting implications of IFRS transition. This completeapproach will guide you from the history and conceptual basis ofIFRS through each stage of the transition process, ensuring expertchange management and fluid communication from start to finish. Takes a holistic approach, covering non-accounting implicationslike educating and communicating IFRS requirements Provides case studies to illustrate best practices for movingto the new international standards Provides a framework for planning and executing the entire IFRStransition project With nearly two decades of financial training experience, authorLisa Weaver is imminently qualified to deliver clear, concise, andunderstandable content. In addition, the reference material andother resources in Managing the Transition to IFRS-BasedFinancial Reporting will help you simplify the transition andtake advantage of all the benefits IFRS reporting confers.

Author : International Accounting Standards Committee
Publisher : Unknown
Page : 21 pages
File Size : 48,5 Mb
Release : 2024-06-03
Category : Electronic
ISBN : 0598031189

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Disclosures in the Financial Statements of Banks and Similar Financial Institutions by International Accounting Standards Committee Pdf

Author : Peter Walton
Publisher : Business Expert Press
Page : 135 pages
File Size : 52,6 Mb
Release : 2009-08-01
Category : Business & Economics
ISBN : 1606490249

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An Executive's Guide for Moving from US GAAP to IFRS by Peter Walton Pdf

This book will explain the complex inter-relationships between the International Accounting Standards Board (the creator of IFRS), the Financial Accounting Standards Board (FASB) and the Canadian Accounting Standards Board (AcSB), their work programme and their plans for the future.

Author : Barry J. Epstein,Eva K. Jermakowicz
Publisher : John Wiley & Sons
Page : 480 pages
File Size : 54,9 Mb
Release : 2008-05-23
Category : Business & Economics
ISBN : 0470275928

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IFRS Policies and Procedures by Barry J. Epstein,Eva K. Jermakowicz Pdf

Get the answers you need to effectively implement IFRS rules and keep up to date on the latest IFRS requirements. Designed to complement any Wiley IFRS product, IFRS Policies and Procedures is sequenced in the same manner as Wiley IFRS and incorporates additional categories of information to assist you in properly implementing IFRS, covering all current IAS, IFRS, SIC and IFRIC guidance in depth.

Author : Nick Antill,Kenneth Lee
Publisher : Harriman House Limited
Page : 433 pages
File Size : 41,8 Mb
Release : 2008
Category : Business & Economics
ISBN : 9781905641772

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Company Valuation Under IFRS 2e by Nick Antill,Kenneth Lee Pdf

International Financial Reporting Standards (IFRS) are now mandatory in many parts of the world, including Europe, Australia and China. In addition, many countries are in the process of IFRS adoption. Lastly, foreign registrants in US companies no longer have to undertake a costly US-IFRS reconciliation. Therefore, it is clear that investors, analysts and valuers need to understand financial statements produced under IFRS to feed in to their valuations and broader investment decisions. Written by practitioners for practitioners, the book addresses valuation from the viewpoint of the analyst, the investor and the corporate acquirer. It starts with valuation theory: what is to be discounted and at what discount rate? It explains the connection between standard methodologies based on free cash flow and on return on capital. And it emphasizes that, whichever method is used, accurate interpretation of accounting information is critical to the production of sensible valuations. The authors argue that forecasts of cash flows imply views on profits and balance sheets, and that non-cash items contain useful information about future cash flows - so profits matter. The book then addresses the implications for analysis and valuation of key aspects of IFRS including: - Pensions - Stock options - Derivatives - Provisions - Leases The text also sets out which countries use GAAP, as well as the key differences between IFRS and US GAAP treatments of these issues, in addition to their implications for analysis. A detailed case study is used to provide a step-by-step valuation of an industrial company using both free cash flow and economic profit methodologies. The authors then address a range of common valuation problems, including cyclical or immature companies, as well as the specialist accounting and modelling knowledge required for regulated utilities, resource extraction companies, banks, insurance and real estate companies. Accounting for mergers and disposals is first explained and then illustrated with a detailed potential acquisition using real companies.

Author : Abbas A. Mirza,Graham Holt,Liesel Knorr
Publisher : John Wiley & Sons
Page : 615 pages
File Size : 48,5 Mb
Release : 2011-04-05
Category : Business & Economics
ISBN : 9780470647912

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Wiley IFRS by Abbas A. Mirza,Graham Holt,Liesel Knorr Pdf

A one-stop resource for understanding and applying current International Financial Reporting Standards As the International Accounting Standards Board (IASB) makes rapid progress towards widespread acceptance and use of IFRS® (formerly named International Accounting Standards) worldwide, the need to understand these new standards increases. Now fully revised and updated, IFRS® Practical Implementation Guide and Workbook, Third Edition is the straightforward handbook for understanding and adapting the IFRS® standards. This quick reference guide includes easy-to-understand IAS/IFRS®outlines, explanations, and practical insights that greatly facilitate understanding of the practical implementation issues involved in applying these complex standards. Clearly explaining the IASB standards so that even first-time adopters of IFRS® will understand the complicated requirements, the Third Edition presents: Ten recently issued and revised IFRS® standards including business combinations, financial instruments and newly issued IFRS® for SMEs New International Financial Reporting Interpretations Committee (IFRIC) projects Multiple-choice questions with solutions and explanations to ensure thorough understanding of the complex IFRS®/IAS standards Case studies or "problems" with solutions illustrating the practical application of IFRS®/IAS Excerpts from published financial statements around the world Designed with the needs of the user in mind, IFRS® Practical Implementation Guide and Workbook, Third Edition is an essential desktop reference for accountants and finance professionals, as well as a thorough review guide for the IFRS®/IAS certification exam.

Author : Baruch Lev,Feng Gu
Publisher : John Wiley & Sons
Page : 384 pages
File Size : 53,6 Mb
Release : 2016-06-14
Category : Business & Economics
ISBN : 9781119191087

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The End of Accounting and the Path Forward for Investors and Managers by Baruch Lev,Feng Gu Pdf

An innovative new valuation framework with truly useful economic indicators The End of Accounting and the Path Forward for Investors and Managers shows how the ubiquitous financial reports have become useless in capital market decisions and lays out an actionable alternative. Based on a comprehensive, large-sample empirical analysis, this book reports financial documents' continuous deterioration in relevance to investors' decisions. An enlightening discussion details the reasons why accounting is losing relevance in today's market, backed by numerous examples with real-world impact. Beyond simply identifying the problem, this report offers a solution—the Value Creation Report—and demonstrates its utility in key industries. New indicators focus on strategy and execution to identify and evaluate a company's true value-creating resources for a more up-to-date approach to critical investment decision-making. While entire industries have come to rely on financial reports for vital information, these documents are flawed and insufficient when it comes to the way investors and lenders work in the current economic climate. This book demonstrates an alternative, giving you a new framework for more informed decision making. Discover a new, comprehensive system of economic indicators Focus on strategic, value-creating resources in company valuation Learn how traditional financial documents are quickly losing their utility Find a path forward with actionable, up-to-date information Major corporate decisions, such as restructuring and M&A, are predicated on financial indicators of profitability and asset/liabilities values. These documents move mountains, so what happens if they're based on faulty indicators that fail to show the true value of the company? The End of Accounting and the Path Forward for Investors and Managers shows you the reality and offers a new blueprint for more accurate valuation.

Author : BPP Learning Media
Publisher : BPP Learning Media
Page : 433 pages
File Size : 51,9 Mb
Release : 2012-05-01
Category : Business & Economics
ISBN : 9780751797251

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IFRS Explained by BPP Learning Media Pdf

International Financial Reporting Standards are now being adopted in more and more jurisdictions all around the world. They are currently required or permitted in over 100 countries including the US, Japan and member states of the EU.