International Accounting Standards

Author : Lee H. Radebaugh,Sidney J. Gray,Ervin L. Black
Publisher : John Wiley & Sons
Page : 520 pages
File Size : 48,6 Mb
Release : 2006-01-04
Category : Business & Economics
ISBN : 9780471652694

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International Accounting and Multinational Enterprises by Lee H. Radebaugh,Sidney J. Gray,Ervin L. Black Pdf

Make informed decisions in today's dynamic international business environments International accounting has never been so exciting. Not only is the pace of international business, finance, and investment rapidly increasing, but we are also moving closer than ever before toward a convergence of accounting standards worldwide. Updated and revised to keep pace with these changes, this Sixth Edition of Radebaugh, Gray, and Black's International Accounting and Multinational Enterprises focuses on international business strategies and how accounting applies to these strategies. You'll learn how to use financial and accounting information across borders, and make more informed decisions in an increasingly complex international business environment. The authors also explain the key factors, including cultural differences, that influence accounting standards and practices in different countries, and how those factors impact the harmonization of standards worldwide. New to This Edition: * New coauthor, Ervin L. Black of Brigham Young University. * Updated coverage on corporate governance, Sarbanes-Oxley, the Public Company Accounting Oversight Board (PCAOB), and how these forces affect U.S.-based multinationals, as well as companies in other countries. * Increased coverage of the efforts of the International Accounting Standards Board (IASB) to establish a uniform set of International Financial Reporting Standards (IRFS) worldwide and its interface with different national standard setters, especially the FASB. Special attention is given to the experience of the European Union and Australia in adopting IFRS in 2005. * A web-based International Accounting Practice Problem, which helps students see how to apply IFRS to a set of transactions. * Brief, user-oriented examples called Strategic Decision Points at the beginning of each chapter. * Expanded end-of-chapter material, including more discussion questions and exercises. * New cases (two per chapter) on the web. * Accounting for foreign exchange is now covered in two chapters. One chapter focuses on accounting issues, and the other chapter, which is new, focuses on foreign exchange risk management.

Author : Greg F. Burton,Eva K. Jermakowicz
Publisher : Routledge
Page : 1163 pages
File Size : 49,5 Mb
Release : 2015-02-20
Category : Business & Economics
ISBN : 9781134070428

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International Financial Reporting Standards by Greg F. Burton,Eva K. Jermakowicz Pdf

International Financial Reporting Standards: A Framework-based Perspective links broad concepts and general accounting principles to the specific requirements of IFRS to help students develop and understand the judgments required in using a principle-based standard. Although it is still unclear whether the US will adopt IFRS, the global business environment makes it necessary for accounting students and professionals to be bilingual in both US GAAP and IFRS. This comprehensive textbook offers: A clear presentation of the concepts underlying IFRS A conceptual framework to guide students in interpreting and applying IFRS rules A comparison between IFRS and US GAAP to develop students’ understanding of the requirements of each standard Real world examples and case studies to link accounting theory to practice, while also exposing students to different interpretations and applications of IFRS End of chapter material covering other aspects of financial reporting, including international auditing standards, international ethics standards, and corporate governance and enforcement, as well as emerging topics, such as integrated accounting, sustainability and social responsibility accounting and new forms of financial reporting Burton & Jermakowicz have crafted a thorough and extensive tool to give students a competitive edge in understanding, and applying IFRS. A companion website provides additional support for both students and instructors.

Author : Roger Hussey,Audra Ong
Publisher : John Wiley & Sons
Page : 398 pages
File Size : 42,6 Mb
Release : 2005-04-22
Category : Business & Economics
ISBN : 9780471727156

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International Financial Reporting Standards Desk Reference by Roger Hussey,Audra Ong Pdf

"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 : Shahrokh M. Saudagaran
Publisher : CCH
Page : 292 pages
File Size : 53,6 Mb
Release : 2009
Category : Business & Economics
ISBN : 0808020587

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International Accounting by Shahrokh M. Saudagaran Pdf

Author : Roger Hussey
Publisher : World Scientific
Page : 392 pages
File Size : 53,9 Mb
Release : 2010
Category : Business & Economics
ISBN : 9789814280235

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Fundamentals of International Financial Accounting and Reporting by Roger Hussey Pdf

This unique book is not written from a specific national perspective, but adopts an international approach throughout. It treats the topic of International Financial Accounting and Reporting as a subject in its own right and not as an alternative or an extension to the existing domestic regulatory framework.The book begins with an introduction to accounting and financial reporting, followed by a description of the development of international standards and the present structure, role and operations of the International Accounting Standards Board.While a major part of the book is devoted to a discussion on individual IFRS (International Financial Reporting Standards), it also discusses income statements, balance sheets and cash flow statements. These financial statements are examined in the context of International Financial Reporting regulations and students are introduced to the main IFRS relating to those statements. Subsequent chapters examine individually, the more complex standards.A complimentary copy of the Instructor's Manual and the PowerPoint presentations of the text materials are available for all instructors who adopt this book as a course text. Please send your request to [email protected].

Author : Nandakumar Ankarath,Kalpesh J. Mehta,T. P. Ghosh,Yass A. Alkafaji
Publisher : John Wiley & Sons
Page : 434 pages
File Size : 49,8 Mb
Release : 2010-06-03
Category : Business & Economics
ISBN : 9780470525005

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Understanding IFRS Fundamentals by Nandakumar Ankarath,Kalpesh J. Mehta,T. P. Ghosh,Yass A. Alkafaji Pdf

A one-stop resource for understanding and applying current International Financial Reporting Standards The move to International Financial Reporting Standards (IFRS) is the single most important initiative in the financial reporting world, with more than 100 countries requiring or allowing the use of IFRS for the preparation of financial statements by publicly held companies. It is expected that by 2011, more than 150 countries will be converting to it. It's clear that IFRS is here to stay—get the expert advice you need to properly implement IFRS with Understanding IFRS Fundamentals: International Financial Reporting Standards. Filled with easy-to-follow examples and case studies, Understanding IFRS Fundamentals: International Financial Reporting Standards is your handy resource to all things IFRS, presenting: Authoritative advice and simple explanations of IFRS standards Topical arrangement of issues of common interest to financial statement preparers and users Extracts from published financial statements illustrating practical implications for applying IFRS Guidance for finance professionals in more than 100 countries that have either adopted or adapted to IFRS Simple explanations of complex standards A practical reference with the answers to your issues of interest, Understanding IFRS Fundamentals: International Financial Reporting Standards serves as an essential resource for when you need information in a hurry. Stay on track and focused with the straightforward guidance in Understanding IFRS Fundamentals: International Financial Reporting Standards.

Author : Kees Camfferman,Stephen A. Zeff
Publisher : Oxford University Press, USA
Page : 689 pages
File Size : 51,9 Mb
Release : 2015
Category : Business & Economics
ISBN : 9780199646319

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Aiming for Global Accounting Standards by Kees Camfferman,Stephen A. Zeff Pdf

The International Accounting Standards Board (IASB) and its International Financial Reporting Standards (IFRSs), have acquired a central position in the practice and regulation of financial reporting around the world. As a unique instance of a private-sector body setting standards with legal force in many jurisdictions, the IASB's rise to prominence has been accompanied by vivid political debates about its governance and accountability. Similarly, the IASB's often innovative attempts to change the face of financial reporting have made it the centre of numerous controversies. This book traces the history of the IASB from its foundation as successor to the International Accounting Standards Committee (IASC), and discusses its operation, changing membership and leadership, the development of its standards, and their reception in jurisdictions around the world. The book gives particular attention to the IASB's relationships with the European Union, the United States, and Japan, as well as to the impact of the financial crisis on the IASB's work. By its in-depth coverage of the history of the IASB, the book provides essential background information that will enrich the perspective of everyone who has to deal with IFRSs or the IASB at a technical or policy-making level.

Author : Paul Rodgers
Publisher : CIMA Publishing
Page : 288 pages
File Size : 49,8 Mb
Release : 2007-09-10
Category : Business & Economics
ISBN : 0750682035

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International Accounting Standards by Paul Rodgers Pdf

This handbook is aquick reference to International Accounting Standards and is designed for all those who interact with financial information, and need an accelerated route to understanding the key principles of international accounting rules. It is essential reading for all members of the management team. Members of any finance and accounting team will find it a practical summary of all the big concerns allowing relevant questions to be raised with auditors and other professionals interested in the governance of the business. Tables, diagrams and flow charts are used extensively throughout in order to make the information presented user friendly and quickly assimilated. The consequences for the non-accounting functions of a business are clearly highlighted, to give further insights into how International Accounting standards impinge on abusiness. * Provides an accelerated route to understanding the key principles of the new International Accounting rules and the key skills to ease the transition to IAS * Shows the impact both on preparation and presentation of financial information and the consequences for analysis and interpretation. * Identifies the major differences between the two standards and reflects changes expected in the future.

Author : Frederick D. S. Choi,Gary K. Meek
Publisher : Prentice Hall
Page : 540 pages
File Size : 53,5 Mb
Release : 2005
Category : International business enterprises
ISBN : CORNELL:31924100202039

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International Accounting by Frederick D. S. Choi,Gary K. Meek Pdf

Clear writing and a focus on the essentials of international accounting make this award-winning bookthequintessential source for international accounting. This 5th edition doesn't overwhelm users with too much detail, yet provides enough to give essential coverage of accounting, financial reporting, and financial control. Capital markets and financial/managerial analysis underpin the "theme" of the book. The authors realize that international aspects of accounting are becoming more important as they become more common.Topics include comparative accounting, foreign currency translation, accounting for changing prices, international accounting harmonization, international financial statement analysis, managerial planning and control, financial risk management, and international taxation and transfer pricing.For practicing accounting, financial executives, investment managers, university educators, and professional administrators around the world.

Author : Christopher Nobes,Robert B. Parker,Robert H. Parker
Publisher : Pearson UK
Page : 942 pages
File Size : 55,5 Mb
Release : 2020
Category : Comparative accounting
ISBN : 9781292296500

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Comparative International Accounting, 14th Edition by Christopher Nobes,Robert B. Parker,Robert H. Parker Pdf

Now in its 14th edition, Nobes and Parker's Comparative International Accounting is a comprehensive and coherent text on international financial reporting. It is primarily designed for undergraduate and postgraduate courses in comparative and international aspects of financial reporting. The book explores the conceptual and contextual found.

Author : Abbas A. Mirza,Graham Holt,Liesel Knorr
Publisher : John Wiley & Sons
Page : 615 pages
File Size : 48,8 Mb
Release : 2011-03-16
Category : Business & Economics
ISBN : 9781118017647

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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 : Anonim
Publisher : Unknown
Page : 2000 pages
File Size : 51,8 Mb
Release : 2015
Category : Electronic
ISBN : 1909704717

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International Financial Reporting Standards IFRS 2015 (Red Book) by Anonim Pdf

The 2015 International Financial Reporting Standards, IFRS, (Red book) is the only official printed edition of the consolidated text of the IASB's authoritative pronouncements as issued at 1 January 2015. 0This edition includes amendments to IFRSs that have an effective date after 1 January 2015. It does not contain documents that are being replaced or superseded but remain applicable if the reporting entity chooses not to adopt the newer versions early. 0This RED book edition is presented in two parts: 0Part A (the Conceptual Framework and requirements) contains the latest version of IFRSs, IASs and IFRIC and SIC Interpretations; 0Part B contains the accompanying documents, such as Illustrative Examples, Implementation Guidance, bases for conclusions and dissenting opinions.

Author : Mohammad Nurunnabi
Publisher : Emerald Group Publishing
Page : 440 pages
File Size : 50,5 Mb
Release : 2021-08-23
Category : Business & Economics
ISBN : 9781801174404

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International Financial Reporting Standards Implementation by Mohammad Nurunnabi Pdf

Contributions to International Accounting aims to address a vital gap in research by focusing on providing relevant and timely studies on International Financial Reporting Standards implementation for local and international policymakers.

Author : Hennie van Greuning
Publisher : World Bank Publications
Page : 312 pages
File Size : 40,6 Mb
Release : 2005
Category : Business & Economics
ISBN : 082135910X

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International Financial Reporting Standards by Hennie van Greuning Pdf

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 : Jerry J. Weygandt,Paul D. Kimmel,Donald E. Kieso
Publisher : John Wiley & Sons
Page : 871 pages
File Size : 55,7 Mb
Release : 2018-07-18
Category : Business & Economics
ISBN : 9781119504306

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Financial Accounting with International Financial Reporting Standards by Jerry J. Weygandt,Paul D. Kimmel,Donald E. Kieso Pdf

While there is growing interest in IFRS within the US, interest outside the US has exploded. Weygandt's fourth edition of Financial Accounting: IFRS highlights the integration of more US GAAP rules, a desired feature as more foreign companies find the United States to be their largest market. The highly anticipated new edition retains each of the key features (e.g. TOC, writing style, pedagogy, robust EOC) on which users of Weygandt Financial have come to rely, while putting the focus on international companies/examples, discussing financial accounting principles and procedures within the context of IFRS, and providing EOC exercises and problems that present students with foreign currency examples instead of solely U.S. dollars.