Author : Anonim
Publisher : Unknown
Page : 2620 pages
File Size : 46,7 Mb
Release : 2008
Category : Accounting
ISBN : OCLC:1310751307
IGAAP 2009
Anonim
Igaap 2009
Igaap 2009 Book in PDF, ePub and Kindle version is available to download in english. Read online anytime anywhere directly from your device. Click on the download button below to get a free pdf file of Igaap 2009 book. This book definitely worth reading, it is an incredibly well-written.
IGAAP 2009
Phil Barden
Author : Phil Barden
Publisher : Tolley
Page : 0 pages
File Size : 50,6 Mb
Release : 2008
Category : Accounting
ISBN : 0754535835
IGAAP 2009 by Phil Barden Pdf
Focusing solely on standards and interpretations from the IASB and updated with the latest pronouncements, iGAAP 2009 is the definitive guide for the global application of IFRS. This practical book provides guidance and worked examples in a principles-based approach – all in a single volume!
IGAAP 2009
Veronica Poole,Andrew Spooner
Author : Veronica Poole,Andrew Spooner
Publisher : Unknown
Page : 0 pages
File Size : 48,5 Mb
Release : 2009
Category : Accounting
ISBN : 0754537692
IGAAP 2009 by Veronica Poole,Andrew Spooner Pdf
An authoritative guide To The most complex and controversial area of International Financial Reporting Standards, looking in detail at the application in practice of IAS 32, IAS 39 and IFRS 7. This title also has a dedicated section on hedge accounting and includes a detailed examination of areas of significant difference with US GAAP. This new edition is completely up-to-date up To The end of 2008.
Deloitte IGAAP 2009
Amy Haworth,LexisNexis
Author : Amy Haworth,LexisNexis
Publisher : Tolley
Page : 378 pages
File Size : 45,7 Mb
Release : 2008-11-30
Category : Accounting
ISBN : 0754535843
Deloitte IGAAP 2009 by Amy Haworth,LexisNexis Pdf
This essential title provides practical examples for companies following IFRS, UK Company Legislation and FSA listing rules, as of 30 September 2008. The easy-to-use format presents model financial statements and expert commentary, making this an essential guide for those working with the accounts of UK Listed Groups.
Accounting for Value in Marx's Capital
Robert Bryer
Author : Robert Bryer
Publisher : Lexington Books
Page : 333 pages
File Size : 51,7 Mb
Release : 2017-09-07
Category : Business & Economics
ISBN : 9781498536073
Accounting for Value in Marx's Capital by Robert Bryer Pdf
Many scholars discuss Marx’s Capital from many perspectives, but Accounting for Value uniquely advances and defends an ‘accounting interpretation’ of his theory of value, that he used it to explain capitalists’ accounts. It confirms and builds on the Temporal Single-System Interpretation’s refutation of the charge that Marx’s illustration of the ‘transformation from values to prices’ is inconsistent, and its defense of his ‘Law of the Tendential Fall in the Rate of Profit’. It rejects other interpretations by showing that only a ‘temporal’, ‘single-system’ interpretation is consistent with Marx’s accounting. The book shows that Marx became seriously interested in accounts from the late 1850s during an important period in the development of his critique of political economy, asking Engels for information and explanations. Examining their letters in the context of Marx’s evolving work, it argues, supports the hypothesis that discovering he could explain them with his theory of value gave him the breakthrough he needed to decide how to present his work and explains why, in 1862, he decided to change its title to Capital. Marx’s explanations of capitalist accounting, it concludes, amount to an ‘accounting theory’ that explains how individual capitalists and the capital market use what is, for many, the ‘invisible hand’ of accounting to control the production and distribution of surplus value. Marx claimed his theory of value was a work of ‘science’, a critique of political economy that would deliver a ‘theoretical blow’ from which the bourgeoisie would ‘never recover’. He failed, critics argue, because his critique depends on hypothetical entities, which we cannot directly observe, such as ‘value’ and ‘abstract labour’, ‘surplus value’, which means his theory is not open to empirical refutation. The book, however, argues that he used his theory of value to explain the ‘phenomenal forms’ of ‘profit’, ‘rate of profit’, etc., by explaining the observable accounting principles and practices capitalists use to calculate and control them, in which, as he said, we can ‘glimpse’ the determination of value by socially necessary labor time, which experience could have refuted.
IGAAP 2009
Phil Barden
Author : Phil Barden
Publisher : Tolley
Page : 0 pages
File Size : 52,9 Mb
Release : 2008
Category : Accounting
ISBN : 0754535819
IGAAP 2009 by Phil Barden Pdf
Containing full coverage of every IFRS, IAS and IFRIC with comparisons of the key differences with current UK GAAP, iGAAP 2009 is the definitive guide for UK listed and AIM listed companies. This title contains explanations of upcoming developments in international financial reporting including disclosures under UK legislation, regulations on director's remuneration, and other financial reporting obligations.
Law, Corporate Governance and Accounting
Victoria Krivogorsky
Author : Victoria Krivogorsky
Publisher : Routledge
Page : 305 pages
File Size : 54,6 Mb
Release : 2011-04-26
Category : Business & Economics
ISBN : 9781136808715
Law, Corporate Governance and Accounting by Victoria Krivogorsky Pdf
The growing internationalization of markets, the relaxation of constraints on capital flows between countries, and the creation of different economic unions -- the European Union in particular -- initiated the flow of capital, goods, and services across national borders, growth and diffusion of shareholding, and increased merger activity among the world’s largest stock exchanges. These changes have stimulated an interest in understanding developments in accounting and corporate governance in a newly qualitative way. Law, Corporate Governance, and Accounting sets out a framework for the analysis of institutional environments as the interconnected key tools of modern public corporations. Along with examining latest developments in the integrated formal structures for the formulation of international accounting principles, analyzing new accounting regulations and the extrapolating on the lessons that can be learned from the harmonization of accounting principles in Europe, this monograph provides the analyses of the convergence in both auditing and corporate governance as well as US perspective on IFRS adoption.
International GAAP 2009
Mike Bonham
Author : Mike Bonham
Publisher : John Wiley & Sons Incorporated
Page : 3712 pages
File Size : 43,6 Mb
Release : 2009-01-01
Category : Business & Economics
ISBN : 0470744006
International GAAP 2009 by Mike Bonham Pdf
International GAAP 2009 is written from a global perspective. It does not have the jurisdictional bias that is present in other publications. It is not constrained by any individual country's legislation or financial reporting regulations, and it ensures an international consistency of approach unavailable elsewhere.
International GAAP 2012
Ernst & Young LLP
Author : Ernst & Young LLP
Publisher : John Wiley & Sons
Page : 5464 pages
File Size : 42,7 Mb
Release : 2011-12-22
Category : Business & Economics
ISBN : 9781119969457
International GAAP 2012 by Ernst & Young LLP Pdf
International GAAP is the leading and most comprehensive guide to interpreting and implementing IFRS. For accountants and auditors globally, it delivers guidance in addressing IFRS issues as they occur, in addition to being an invaluable resource when preparing interim and annual accounts. New for the 2012 Edition Updated annually to reflect the new IASB standards and interpretations, and to deliver the latest guidance on the application of IFRS, International GAAP 2012 has been fully revised in order to: Deal with all new and amended authoritative pronouncements, including the new standards on Consolidated Financial Statements (IFRS 10), Joint Arrangements (IFRS 11), Disclosure of Interests in Other Entities (IFRS 12) and Fair Value Measurement (IFRS 13) and revisions to standards including Financial Instruments (IFRS 9), Presentation of Financial Statements (IAS 1), Income Taxes (IAS 12), Employee Benefits (IAS 19), Separate Financial Statements (IAS 27) and Investments in Associates and Joint Ventures (IAS 28). Explain the many initiatives that are currently being pursued by the IASB and IFRS Interpretations Committee and that will lead to changes in accounting requirements. In particular, projects on Revenue Recognition, Leases, Financial Statement Presentation, Financial Instruments and Insurance Contracts may all significantly change current accounting practices. Provide insight and guidance on the interpretation and practical application of IFRS from a truly global perspective, based on the experience of the book's authors in dealing with recent day-to-day practical issues. Present the sections relating to Financial Instruments and Insurance Contracts in a separate volume for ease of access. The book will be published in three volumes with over 4,000 pages, consisting 53 chapters and numerous illustrative examples.
Intermediate Accounting
Terry D. Warfield,Jerry J. Weygandt,Donald E. Kieso
Author : Terry D. Warfield,Jerry J. Weygandt,Donald E. Kieso
Publisher : John Wiley & Sons
Page : 1138 pages
File Size : 47,8 Mb
Release : 2007-12-04
Category : Business & Economics
ISBN : 9780471737933
Intermediate Accounting by Terry D. Warfield,Jerry J. Weygandt,Donald E. Kieso Pdf
Now readers can get all the accuracy and authority of the best-selling intermediate accounting book in the new second edition of this brief, streamlined version! Fundamentals of Intermediate Accounting presents a balanced discussion of concepts and applications, explaining the rationale behind business transactions before addressing the accounting and reporting for those activities. Readers will gain a solid foundation in such areas as the standard-setting process, the three major financial statements, revenue recognition, income taxes, reporting disclosure issues, and much more.
International GAAP 2017
Ernst & Young LLP
Author : Ernst & Young LLP
Publisher : John Wiley & Sons
Page : 5120 pages
File Size : 53,8 Mb
Release : 2017-02-16
Category : Business & Economics
ISBN : 9781119344490
International GAAP 2017 by Ernst & Young LLP Pdf
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® 2017 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® 2017 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® 2017 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. “... an important part to play in the process of promoting consistent, comparable and high quality financial reporting under IFRSs ... a book that not only provides an analysis of the requirements of the standards and the principles that they expound, but also presents a unique explanation of how the standards should be interpreted and applied in practice.” - the Chairman of Trustees of the IASC Foundation “A standard reference work” - Financial Times “The definitive guide to financial reporting” - The Times
International GAAP 2018
Ernst & Young LLP
Author : Ernst & Young LLP
Publisher : John Wiley & Sons
Page : 6661 pages
File Size : 46,9 Mb
Release : 2017-12-19
Category : Business & Economics
ISBN : 9781119463733
International GAAP 2018 by Ernst & Young LLP Pdf
The essential guide to practical IFRS implementation, updated for 2018 International GAAP 2018 is the definitive reference for IFRS application around the world. Written by the expert practitioners at Ernst & Young, this invaluable resource provides both interpretation and practical implementation guidance for anyone applying, auditing, interpreting, regulating, studying, or teaching IFRS. Specific instruction written from a global perspective provides clarity on complex issues, and coverage of the latest changes ensures that you will apply the most current standards appropriately and effectively. Worked examples provide answers at a glance, and hundreds of illustrations from major companies’ financial reports demonstrate IFRS implementation and bring technical concepts to life. Countries around the world have adopted the International Financial Reporting Standards (IFRS), and in the US, foreign private issuers are allowed to report under IFRS without reconciling to US GAAP. This book provides the essential information practitioners need to correctly understand and apply these standards, using a clear, consistent approach to resolving global financial reporting issues under IFRS in real-world scenarios. Updated and expanded for 2018, this new edition allows you to: Get up to date on the newest amendments and interpretations issued in the past year Examine implementation issues caused by widespread adoption of IFRS 9, IFRS 15, and the upcoming adoption of IFRS 16 in 2019 Understand the new insurance contract standard IFRS 17, which solves the comparison problem of IFRS 4 Gain clarity and insight on practical matters involved with IFRS implementation This three-volume set provides the depth and breadth of coverage necessary, with financial instruments covered separately for greater ease of navigation. As the world’s most comprehensive reference for IFRS implementation, International GAAP 2018 is the resource no practitioner, regulator, student, or researcher should be without. For further information on the various digital versions which are available for this material please visit www.wileyigaap.com
International GAAP 2013
Ernst & Young LLP
Author : Ernst & Young LLP
Publisher : John Wiley & Sons
Page : 4412 pages
File Size : 48,7 Mb
Release : 2013-06-21
Category : Business & Economics
ISBN : 9781118589809
International GAAP 2013 by Ernst & Young LLP Pdf
International GAAP® 2013 goes much further than explanation. It provides a comprehensive guide to interpreting and implementing IFRS, sets IFRS in a relevant business context and provides insights into how complex practical issues should be resolved in the real world of global financial reporting. This book is an essential tool for anyone applying, auditing, interpreting, regulating, studying or teaching international financial reporting. Written by financial reporting professionals from the International Financial Reporting Group of Ernst & Young, this three-volume guide to reporting under IFRS provides a global perspective on the real-world interpretation and practical application of IFRS. Complex technical accounting issues are explained clearly and IFRS is set in a practical context with numerous worked examples and hundreds of illustrations from the published financial reports of major listed companies from around the world. The 2013 edition of International GAAP® has been fully revised and updated in order to: Address all new, revised and amended authoritative pronouncements and interpretations including, for many entities, the mandatory adoption in 2013 of IFRS 10 (Consolidated Financial Statements), IFRS 11 (Joint Arrangements), IFRS 12 (Disclosure of Interests in Other Entities), IFRS 13 (Fair Value Measurement) and IAS 19 Revised (Employee Benefits). Explain the many initiatives and discussions that are currently being pursued by the IASB and by the IFRS Interpretations Committee and the potential consequential changes to accounting requirements. In particular, projects on Financial Instruments, Revenue Recognition, Leases and Insurance Contracts may all significantly change current accounting practice. Provide insight and guidance from a truly global perspective on the many issues relating to the interpretation and practical application of IFRS, based on the extensive experience of the book’s authors in dealing with recent day-to-day practical issues. www.igaap.info
International GAAP 2019
Ernst & Young LLP
Author : Ernst & Young LLP
Publisher : John Wiley & Sons
Page : 5328 pages
File Size : 54,7 Mb
Release : 2018-12-21
Category : Business & Economics
ISBN : 9781119557777
International GAAP 2019 by Ernst & Young LLP Pdf
International GAAP® 2019 is a comprehensive guide to interpreting and implementing International Financial Reporting Standards (IFRS), setting IFRS in a relevant business context and providing insights into how complex practical issues should be resolved in the real world of global financial reporting. This book is an essential tool for anyone applying, auditing, interpreting, regulating, studying or teaching IFRS. Written by EYs financial reporting professionals from around the world, this three-volume guide to reporting under IFRS provides a global perspective on the application of IFRS. Complex technical accounting issues are explained clearly and IFRS is set in a practical context with numerous worked examples and hundreds of illustrations from the published financial reports of major listed companies from around the world. The 2019 edition of International GAAP® has been fully revised and updated in order to: • Continue to investigate the many implementation issues arising as entities adopt IFRS 9 (Financial Instruments) and IFRS 15 (Revenue from Contracts with Customers). • Explore the complex implementation issues arising as entities adopt, in 2019, IFRS 16 (Leases). • Include an updated chapter on the new insurance contracts standard IFRS 17 (Insurance Contracts), which reflects the recent discussions of the IASB’s Transition Resource Group on implementation issues raised, proposed narrow-scope amendments to IFRS 17 intended by the IASB, and also explores other matters arising as users prepare for the adoption of this standard. • Include an amended chapter on the revised Conceptual Framework, which was published in March 2018. The changes to the Conceptual Framework may affect the application of IFRS in situations where no standard applies to a particular transaction or event. • Address amended standards and new interpretations issued since the preparation of the 2018 edition. • Explain the many other initiatives that are currently being discussed by the IASB and by the IFRS Interpretations Committee and the potential consequential changes to accounting requirements. • Provide insight on the many issues relating to the practical application of IFRS, based on the extensive experience of the book’s authors in dealing with current issues.
International GAAP 2021
Ernst & Young LLP
Author : Ernst & Young LLP
Publisher : John Wiley & Sons
Page : 5696 pages
File Size : 40,9 Mb
Release : 2021-03-08
Category : Business & Economics
ISBN : 9781119772439
International GAAP 2021 by Ernst & Young LLP Pdf
International GAAP 2021 International GAAP 2021 is a detailed guide to interpreting and implementing International Financial Reporting Standards (IFRS). By setting IFRS in a relevant business context, it provides insights on how complex practical issues should be resolved in the real world of global financial reporting. This book is an essential tool for anyone applying, auditing, interpreting, regulating, studying or teaching IFRS. Written by EY financial reporting professionals from around the world, this three-volume guide to reporting under IFRS provides a global perspective on the application of IFRS. The book explains complex technical accounting issues clearly by setting IFRS in a practical context with numerous worked examples and hundreds of illustrations from the published financial reports of major listed companies from around the world. Volume 1 contains the following chapters and sections: International GAAP The IASB's Conceptual Framework Presentation of financial statements and accounting policies Non-current assets held for sale and discontinued operations First-time adoption Consolidated financial statements Consolidation procedures and non-controlling interests Separate and individual financial statements Business combinations Business combinations under common control Investments in associates and joint ventures Joint arrangements Disclosure of interests in other entities Fair value measurement Foreign exchange Hyperinflation Intangible assets Property, plant and equipment Investment property Impairment of fixed assets and goodwill Capitalisation of borrowing costs Inventories Index of extracts from financial statements for all three volumes Index of standards for all three volumes Index for all three volumes This book is printed on acid-free paper, responsibly manufactured from well-managed FSC-certified forests and other controlled sources. This material has been prepared for general informational purposes only and is not intended to be relied upon as accounting, tax, legal or other professional advice. Please refer to your advisors for specific advice. ey.com/igaap
