The International Financial Reporting Standard Ifrs Corporate Reporting Theory And Practice

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The International Financial Reporting Standard (IFRS). Corporate Reporting Theory and Practice

Nadine Wiese
The International Financial Reporting Standard IFRS Corporate Reporting Theory and Practice Book PDF

Author : Nadine Wiese
Publisher : GRIN Verlag
Page : 13 pages
File Size : 51,7 Mb
Release : 2009-11-09
Category : Business & Economics
ISBN : 9783640467846

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The International Financial Reporting Standard (IFRS). Corporate Reporting Theory and Practice by Nadine Wiese Pdf

Seminar paper from the year 2008 in the subject Business economics - Accounting and Taxes, grade: 1,0, University of the West of England, Bristol (Bristol Business School), course: Corporate Reporting Theory and Practice, language: English, abstract: In this report the International Financial Reporting Standard (IFRS) for Small and Medium-sized Entities (SMEs) is presented. It identifies that this new standard is required due to mainly smaller, non-listed companies prevailing. These entities currently use diverse national accounting standards and thus are not comparable. However, because of SMEs’ differing activities and stakeholders, existing IFRSs would not be appropriate so new standards are needed. The IFRSs for SMEs are based on initial, full IFRSs but were reduced, simplified and adjusted to reduce the reporting burden that many small companies would suffer. All companies addressed are not publicly accountable, provide general purpose statements and approximately contain 50 employees. Which firms in detail will apply to these new standards is finalised by national jurisdictions. Nonetheless, there can be found some disadvantages. E.g. immense simplifications can result in insufficiently explained standards that can hardly be employed adequately. Furthermore, four accounting events are revealed: goodwill impairment, cost method for associates, finance leases and research and development expenditures. All these show up differences compared to full IFRSs. The preparation of financial reports is facilitated and user interests are taken into consideration. However, alternatives can be suggested that perhaps are more appropriate for SMEs. Finally, it is concluded that the IFRS for SMEs are well developed including advantageous adjustments that try to satisfy SMEs’ as well as their reports users’ needs. However, it becomes apparent that some revisions could be necessary to consequently truthfully allow the vast amount of smaller companies become globally comparable.

Corporate Financial Reporting - Theory Practice & Cases 3Rd/ Ed.

Prof. Jawahar Lal
Corporate Financial Reporting Theory Practice Cases 3Rd Ed Book PDF

Author : Prof. Jawahar Lal
Publisher : Unknown
Page : 564 pages
File Size : 48,8 Mb
Release : 2009-09-01
Category : Electronic
ISBN : 8171945244

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Corporate Financial Reporting - Theory Practice & Cases 3Rd/ Ed. by Prof. Jawahar Lal Pdf

* Comprehensive, updated and balanced coverage to help the students understand financial reporting environment accounting standards and contemporary issues in company financial reporting such as accounting for changing prices segment reporting, social accounting and reporting, interim reporting, value added reporting, environmental reporting, corporate governance reporting, human resource accounting and reporting, and global convergence of IFRs. * Covers latest ideas, researches and developments having taken place in the subject-matter. * Use of numerical illustrations, diagrams and graphical exhibits to explain concepts, principles and underlying theory. * Contains literature and materials useful to researchers, practicing managers, accounting professionals and others interested in Company Financial Reporting. * Clear, concise and student-friendly presentation. * Highly useful for post-graduate students of universities and professional examinations to meet their syllabi requirement in courses like Corporate Financial Reporting such as M.COM/MBA/CA/ICWA/ICSI and other professional courses.

International Financial Reporting Standards

Greg F. Burton,Eva K. Jermakowicz
International Financial Reporting Standards Book PDF

Author : Greg F. Burton,Eva K. Jermakowicz
Publisher : Routledge
Page : 1163 pages
File Size : 42,5 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.

Corporate Reporting

Geoff Everingham,Suresh Parbhoo Kana
Corporate Reporting Book PDF

Author : Geoff Everingham,Suresh Parbhoo Kana
Publisher : Juta and Company Ltd
Page : 724 pages
File Size : 46,8 Mb
Release : 2008-06-30
Category : Law
ISBN : 070217677X

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Corporate Reporting by Geoff Everingham,Suresh Parbhoo Kana Pdf

The realm of corporate reporting has shifted significantly since the 7th edition of this book was published. With the world becoming an ever smaller place, the need for a set of global reporting standards has become all the more pressing. To this end two major frameworks have emerged as the flag bearers of global financial reporting standards viz International Financial Reporting Standards (IFRS) and US GAAP. The former has been mandatory for all companies listed on the JSE Securities Exchange Limited (JSE) since 2005. The differential framework ties in well with the recent amendments to the Companies Act in the form of the Corporate Laws Amendment Act (CLAA). The CLAA marks the first phase of Corporate Law reform in South Africa and aims to introduce, amongst other reforms, differential reporting for limited interest companies as defined, to ease the burden of financial reporting on entities where external use of financial information is limited. It will be followed by the new Companies Act which is currently at the Bill stage. The CLAA has an effective date of 14 December 2007. The disclosure requirements set out in this book apply to South African enterprises. They can therefore be applied to companies, close corporations, trusts and partnerships, irrespective of differences in capital structure. Enterprises which are subsidiaries of foreign parent companies may also be required to prepare their financial statements in a format, and with disclosure, that complies with reporting standards abroad. This could lead to disclosure additional to that required in South Africa as set out in this book.

Accounting and Corporate Reporting

Soner Gokten
Accounting and Corporate Reporting Book PDF

Author : Soner Gokten
Publisher : BoD – Books on Demand
Page : 342 pages
File Size : 40,5 Mb
Release : 2017-09-20
Category : Business & Economics
ISBN : 9789535135494

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Accounting and Corporate Reporting by Soner Gokten Pdf

We have spent a great deal of time on the continued development of accounting and auditing standards, which are used as a primary component of corporate reporting, to reach today's financial reporting framework. However, is it possible to say that, currently, financial statements provide full and prompt disclosure? Or will they still be useful as a primary element with their current structures in corporate reporting? Undoubtedly, we are deeply concerned about these issues in recent times. This volume contains chapters to discuss the today's and tomorrow's accounting and corporate reporting phenomena in a comprehensive and multidimensional way. Therefore, this book is organized into six sections: "Achieving Sustainability through Corporate Reporting", "International Standardization", "Financial Reporting Quality", "Accounting Profession and Behavioral Aspects", "Public Sector Accounting and Reporting", and "Managerial Accounting".

International Corporate Reporting

Pauline Weetman,Ioannis Tsalavoutas,Paul Gordon
International Corporate Reporting Book PDF

Author : Pauline Weetman,Ioannis Tsalavoutas,Paul Gordon
Publisher : Routledge
Page : 422 pages
File Size : 48,5 Mb
Release : 2020-02-19
Category : Business & Economics
ISBN : 9780429774614

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International Corporate Reporting by Pauline Weetman,Ioannis Tsalavoutas,Paul Gordon Pdf

This textbook provides a comprehensive overview of international corporate reporting which enhances students’ understanding of diversity and convergence in the field. The authors discuss the institutional and cultural context in which international corporate reporting has developed over the years as well as the global reach of IFRS Standards from the IASB throughout and beyond the European Union, into interest groups and emerging economies. Other key elements explored throughout the book include assurance through auditing and corporate governance, narrative reporting, strategic and corporate social responsibility, group accounting, current accounting issues and taxation in corporate reports. Indicative research examples show how the methods used in research papers may be understood and applied. Case studies outline short projects based on corporate cases, with related links to material on corporate websites. Helpful and reliable sources of information and data are identified through hyperlinks to accessible websites. End-of-chapter questions encourage discussion of the main issues. Throughout there is a focus on accountability and the information needs of stakeholders. This new edition of a classic text is fully revised and updated in order to remain essential reading for students of international accounting and corporate reporting globally. The book will be an invaluable resource for postgraduate taught programmes and final-year undergraduate courses in accounting, finance and business studies.

International Financial Reporting Standards Implementation

Mohammad Nurunnabi
International Financial Reporting Standards Implementation Book PDF

Author : Mohammad Nurunnabi
Publisher : Emerald Group Publishing
Page : 276 pages
File Size : 46,5 Mb
Release : 2021-08-23
Category : Business & Economics
ISBN : 9781801174428

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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.

International Classification of Financial Reporting

Christopher Nobes
International Classification of Financial Reporting Book PDF

Author : Christopher Nobes
Publisher : Routledge
Page : 161 pages
File Size : 54,9 Mb
Release : 2014-08-07
Category : Business & Economics
ISBN : 9781317816386

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International Classification of Financial Reporting by Christopher Nobes Pdf

Financial reporting practices differ widely between countries and this has far-reaching implications for multinational businesses. Over more than a century, there have been attempts to classify countries into groups by similarities of practices. With the recent spread of International Financial Reporting Standards, it might appear that classification is largely of historical interest, but this is not the case, for several reasons explained in this book. Christopher Nobes offers a critical analysis of the many previous accounting classifications, having drawn lessons from other fields of science and social science. Revised and updated to reflect the IFRS era, the book discusses how old classifications are reflected in today’s international differences in practice under IFRS. It concludes with a discussion on the most useful classifications, and how classifications can still be relevant in the era of international standards. This book will be essential for academics, postgraduates and undergraduates in international accounting, accounting theory and to international accounting professionals.

Corporate Financial Reporting and Performance

Önder Kaymaz,Özgür Kaymaz,A. R. Zafer Sayar
Corporate Financial Reporting and Performance Book PDF

Author : Önder Kaymaz,Özgür Kaymaz,A. R. Zafer Sayar
Publisher : Springer
Page : 82 pages
File Size : 50,5 Mb
Release : 2015-11-05
Category : Business & Economics
ISBN : 9781137515339

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Corporate Financial Reporting and Performance by Önder Kaymaz,Özgür Kaymaz,A. R. Zafer Sayar Pdf

Globalization and the accompanying investment facilities available have resulted in rapid popularity for international financial reporting standards (IFRS). However, differences often exist in terms of what firms report, and once inconsistency between tax regulations and financial reporting regulations occur, differences between taxable and accounting practices are inevitable. This book introduces a new approach to corporate financial reporting by investigating goal incongruence (GING) in the context of the principal and agent (PA) setting. The authors argue that improving the method for the disclosure of information would not only increase the quality of corporate financial information and reporting but also reduce the possibility of any GING arising. This book presents the financial implications of international accounting and financial reporting standards (IAS and IFRS), presenting numerous real-life situations, cases, examples and implications to reveal how GING might influence the implementation of corporate financial reporting of profit volumes and sizes, which are the leading drivers of and widely accepted proxies for corporate financial performance.

International Financial Reporting and Analysis

Giovanna (University of Bristol Michelon, UK),Giovanna Michelon,Martin (Erasmus Universiteit Hoogendoorn, Rotterdam),Martin Hoogendoorn,Ann (Professor of Accounting Jorissen, University of Antwerp),Ann Jorissen,Collette (Waterford Institute of Technology) Kirwan,Carien (The Open University van Mourik, UK),Carien van Mourik,David (Emeritus Professor of International Accounting Alexander, University of Birmingham),David Alexander,Collette (South East Technological University (SETU) Kirwan, Ireland),Petra Inwinkl,Petra (University of Vienna Inwinkl, Austria)
International Financial Reporting and Analysis Book PDF

Author : Giovanna (University of Bristol Michelon, UK),Giovanna Michelon,Martin (Erasmus Universiteit Hoogendoorn, Rotterdam),Martin Hoogendoorn,Ann (Professor of Accounting Jorissen, University of Antwerp),Ann Jorissen,Collette (Waterford Institute of Technology) Kirwan,Carien (The Open University van Mourik, UK),Carien van Mourik,David (Emeritus Professor of International Accounting Alexander, University of Birmingham),David Alexander,Collette (South East Technological University (SETU) Kirwan, Ireland),Petra Inwinkl,Petra (University of Vienna Inwinkl, Austria)
Publisher : Unknown
Page : 0 pages
File Size : 49,7 Mb
Release : 2023-01-20
Category : Electronic
ISBN : 1473786827

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International Financial Reporting and Analysis by Giovanna (University of Bristol Michelon, UK),Giovanna Michelon,Martin (Erasmus Universiteit Hoogendoorn, Rotterdam),Martin Hoogendoorn,Ann (Professor of Accounting Jorissen, University of Antwerp),Ann Jorissen,Collette (Waterford Institute of Technology) Kirwan,Carien (The Open University van Mourik, UK),Carien van Mourik,David (Emeritus Professor of International Accounting Alexander, University of Birmingham),David Alexander,Collette (South East Technological University (SETU) Kirwan, Ireland),Petra Inwinkl,Petra (University of Vienna Inwinkl, Austria) Pdf

For over twenty-five years, the authors of International Financial Reporting and Analysis have provided comprehensive insight into the intricacies of financial reporting. This ninth edition has been updated throughout with an increased focus on ethics, sustainability and corporate governance. Timely real-world illustrations and activities give students a truly international perspective to successfully interpret and use IFRS Standards in business.This title is available with MindTap, a flexible online learning solution that provides your students with all the tools they need to succeed, including an interactive eReader, engaging multimedia, practice questions, assessment materials, revision aids and analytics to help you track their progress.

IFRS and XBRL

Kurt Ramin,Cornelis Reiman
IFRS and XBRL Book PDF

Author : Kurt Ramin,Cornelis Reiman
Publisher : John Wiley & Sons
Page : 532 pages
File Size : 55,7 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.

Building Public Trust

Samuel A. DiPiazza, Jr.,Robert G. Eccles
Building Public Trust Book PDF

Author : Samuel A. DiPiazza, Jr.,Robert G. Eccles
Publisher : John Wiley & Sons
Page : 210 pages
File Size : 47,7 Mb
Release : 2002-09-18
Category : Business & Economics
ISBN : 9780471432531

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Building Public Trust by Samuel A. DiPiazza, Jr.,Robert G. Eccles Pdf

Business reporting in a post-apocalypse global marketplace Clearly, now is the time for creating an effective business-reporting model appropriate for the markets of the twenty-first century. Rather than start from scratch after the Enron-Andersen fiasco, two leading consultants from PricewaterhouseCoopers present a plan that supplements the current model, one in which executives, accountants, analysts, investors, regulators, and other stakeholders can truly embrace the spirit of transparency. The Future of Corporate Reporting highlights the best practices for global financial reporting, explaining the concept of "performance auditing," which focuses on the real performance of the business as opposed to technical adherence to GAAS. Eccles and Masterson also discuss the pros and cons of GAAP v. IAS, present new approaches to reforming financial reporting, and outline a twenty-first-century model of accounting that will improve markets and benefit shareholders.

International Financial Reporting Standards

Hennie van Greuning
International Financial Reporting Standards Book PDF

Author : Hennie van Greuning
Publisher : World Bank Publications
Page : 312 pages
File Size : 45,5 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.

Corporate governance based on business reporting in accordance with IAS/IFRS accounting

Andreas Schutt
Corporate governance based on business reporting in accordance with IAS IFRS accounting Book PDF

Author : Andreas Schutt
Publisher : GRIN Verlag
Page : 131 pages
File Size : 55,5 Mb
Release : 2008-05-27
Category : Business & Economics
ISBN : 9783638053136

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Corporate governance based on business reporting in accordance with IAS/IFRS accounting by Andreas Schutt Pdf

Bachelor Thesis from the year 2006 in the subject Business economics - Accounting and Taxes, grade: 1,7, University of Applied Sciences Essen, language: English, abstract: In recent years standard setting bodies as well as users such as capital markets have increased their demands for developing external reporting towards a HBR (HBR). Along with the requirement that listed companies located in Europe as of 1st January 2005 should prepare their consolidated financial statement in accordance with International Accounting Standards (IAS), more and more companies all over the world (freely or by obligation) are preparing and publishing their consolidated accounts applying International Financial Reporting Standards (IFRS). Using international accounting systems like IAS / IFRS with its central principle of “decision usefulness” makes it possible respectively obligatory to meet the information needs of a HBR by “ ... reducing the information asymmetry between providers and recipients of capital ... ” . “To be relevant to investors, creditors, and other for investment, credit and similar decision, [IAS / IFRS] accounting information must be capable of making difference in a decision by helping users to form predictions about the outcomes of past, present, and future events or to confirm correct expectations.” By calling for “decision useful” information within IAS / IFRS accounting one could ask why the collected information is only used for external business reporting. With its holistic approach, business reporting and its underlying informative basis determined by the principles and rules from IAS / IFRS provides the opportunity to use it as an internal control system in order to support managerial decisions as well. Or, to see it from a different angle, if “decision useful” information to prepare IAS / IFRS consolidated accounts are already gathered, it is to be questioned how CG can use them within the decision-making processes. Hence, the main goal of this elaboration is to figure out to what degree and how CG can benefit from “decision useful” information that holistic business reporting in accordance with IAS / IFRS holds. Therefore the present thesis, as the title already suggests, primarily deals with the analysis of (1st) what information HBR on the basis of IAS / IFRS accounting provides and (2nd) to what extent information from holistic business reporting is useful for corporate governance. Finally, this thesis will draw a conclusion on the analysis whether CG can be based on holistic business reporting in accordance with IAS / IFRS accounting and summarize its new insights in the topics of CG and HBR.

Applying International Financial Reporting Standards

Keith Alfredson
Applying International Financial Reporting Standards Book PDF

Author : Keith Alfredson
Publisher : Unknown
Page : 1290 pages
File Size : 44,8 Mb
Release : 2007-02-02
Category : Business & Economics
ISBN : IND:30000115530648

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Applying International Financial Reporting Standards by Keith Alfredson Pdf

The core focus of this text remains on the interpretation, analysis, illustration and application of the scope and purpose of the financial reporting processes under IFRS. Written for intermediate and advanced financial reporting courses, both at undergraduate and post graduate level.