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Author : Barry J. Epstein,Abbas Ali Mirza
Publisher : Unknown
Page : 40 pages
File Size : 49,5 Mb
Release : 1998-03-01
Category : Electronic
ISBN : 0555116514
Author : Larkin
Publisher : Unknown
Page : 128 pages
File Size : 47,6 Mb
Release : 2000-03
Category : Electronic
ISBN : 0471195383
Author : Barry J. Epstein,Abbas A. Mirza
Publisher : Wiley
Page : 0 pages
File Size : 43,8 Mb
Release : 1997-11-20
Category : Business & Economics
ISBN : 0471162965
The international movement toward harmonization of accounting standards has gained momentum in the past several years, and international accounting standards will soon be recognized for cross-border securities registrations. To prepare for compliance with these standards, enterprises involved in the global marketplace need practical guidance and advice from an authoritative source. International Accounting Standards is a hands-on guidebook for those who do the actual work of preparing financial statements, and who must interpret and apply IAS on a daily basis. It provides extensive and detailed interpretation of those complex rules along with a vast number of real-world examples to help explain how the standards are applied. The book also includes a disclosure checklist to help accounting firms and corporate preparers ensure compliance with IAS disclosure requirements. Topics covered include: Researching IAS problems Cash, receivables, short-term investments, and financial instruments Special revenue recognition areas Long-lived assets Business combinations and consolidated financial statements Accounting for income taxes and pensions Specialized industry GAAP And much more This timely, practical, easy-to-use guide is an indispensable tool of the international accounting trade.
Author : Epstein
Publisher : Unknown
Page : 128 pages
File Size : 40,8 Mb
Release : 1998-03-01
Category : Electronic
ISBN : 0555116611
Author : Barry J. Epstein,Abbas A. Mirza
Publisher : Wiley
Page : 0 pages
File Size : 41,8 Mb
Release : 1998-12-08
Category : Study Aids
ISBN : 0471296260
The practical guide to IAS compliance Accountants rely on this handy yet comprehensive quick-reference guide to help them prepare and understand financial statements presented in accordance with the rapidly evolving, ever more widely utilized international accounting standards (IAS). Formal acceptance of IAS for use in cross-border securities registrations is a real possibility within the next twelve months, as the IAS standard-setting body completes its "core set of standards" project in late 1998 and the International Organization of Securities Commissions (IOSCO) begins to deliberate its endorsement of these standards. Every accountant or corporate financial official involved in—or contemplating—registration in foreign markets now needs the guidance offered in this book. Written by a team of practicing CPAs with in-depth international experience, this guide includes meaningful real-world examples and interpretive insights into the requirements of IAS. This up-to-date 1999 edition covers important, complex requirements newly addressed by the IAS, including: IAS 34, Interim Financial Reporting—the first international standard to address the important issues of measuring financial results on interim bases IAS 35, Discontinuing Operations—which supersedes less definitive earlier guidance and offers explicit rules for disclosures IAS 36, Impairment of Assets—previously not addressed in any depth under IAS, the new standard requires that close attention be given to indicators of impairment for not only plant assets, but all tangible and intangible long-lived assets and investments IAS 37, Provisions, Contingent Liabilities, and Contingent Assets—which changes the language of contingent obligations and sets new recognition and disclosure standards IAS 38, Intangible Assets—which greatly expands the guidance concerning the always challenging subject of intangible assets, and unifies the requirements governing accounting for goodwill with those applicable to all other intangibles E62, Financial Instruments: Recognition and Measurement—the latest exposure draft addressing this very important and controversial topic, expected to result in a final standard by year-end 1998, covered in expansive detail with the authors' recommendations clearly set forth Plus: coverage of revised standards on accounting for employee benefits (IAS 19), business combinations (IAS 22), and leases (IAS 17); and full, integrated coverage of the newly established interpretive series of releases issued by the Standing Interpretations Committee. The 1999 edition also contains a new chapter on the often contentious topic of related-party disclosures, as well as expanded coverage of specialized industry accounting rules.
Author : Epstein
Publisher : Unknown
Page : 128 pages
File Size : 42,5 Mb
Release : 1999-04-01
Category : Electronic
ISBN : 0555116573
Author : PKF International Ltd
Publisher : John Wiley & Sons
Page : 1008 pages
File Size : 51,7 Mb
Release : 2016-03-14
Category : Business & Economics
ISBN : 9781119104360
Accurately understand and implement the latest IFRS updates Wiley IFRS 2016 is your one-stop resource for understanding and implementing the current International Financial Reporting Standards as dictated by the International Accounting Standards Board (IASB). Fully updated to cover the latest standards and IFRIC interpretations, this book provides clear and concise explanation alongside practical implementation guidance. The information is organized by topic for ease of navigation, making it ideal for both quick reference and in-depth study, with general statement guidance followed by topic-specific discussion. The Disclosure Checklist helps you ensure full compliance at a glance, and advice for first-time adopters helps smooth the initial implementation process. The goal of the International Accounting Standards Board is to achieve global convergence of accounting standards, which will lead to uniformity in financial reporting around the world. Annual updates to the IFRS are a part of these efforts, so staying up to date is an essential part of compliance. This informative guide is your ideal reference, with the latest 2016 updates and practical advice. Understand the framework that unifies the IFRS Interpret and apply the standards correctly Verify compliance and completeness Get expert guidance on implementing the new and updated standard More and more countries around the globe are either adopting IFRS as their national standards, or adapting existing local standards to more closely align with those set by the IASB. Uniform reporting reduces the cost of financial statement preparation for multinational companies, and facilitates the jobs of investment analysts, investors, and others in assessing business results. Wiley IFRS 2016 gives you the explanation, interpretation, and practical guidance you need to ensure full compliance.
Author : Patrick R. Delaney
Publisher : John Wiley & Sons
Page : 1060 pages
File Size : 43,5 Mb
Release : 1997-10
Category : Business & Economics
ISBN : 0471193224
A thorough study of all generally accepted accounting principles (GAAP) set forth in the pronouncements of the Financial Accounting Standards Board (FASB). This useful guide contains AICPA Accounting Standards Executive Committee (ASEC) Statements of Position. It explains all pronouncements and includes practice–oriented real world examples. Each chapter discusses perspectives and issues, describes sources of GAAP, includes definitions of terms, and outlines concepts, rules and examples. This timely reference helps accountants stay on top of all of the changes in GAAP. It includes a complete listing of GAAP pronouncements, both interpretation and application of new concepts, and all the latest findings of the Emerging Issues Task Force. Readers will also find CPE examinations through which they can earn up to 40 credits. Plenty of real–world examples make interpreting and applying GAAP a snap.
Author : Abbas A. Mirza,Graham Holt,Liesel Knorr
Publisher : John Wiley & Sons
Page : 615 pages
File Size : 48,9 Mb
Release : 2011-03-16
Category : Business & Economics
ISBN : 9781118017647
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 : Barry J. Epstein,Abbas A. Mirza
Publisher : John Wiley & Sons
Page : 1026 pages
File Size : 49,8 Mb
Release : 2001-12-14
Category : Business & Economics
ISBN : UCLA:L0083490474
A quick-reference guide to IAS compliance whish aims to help accountants prepare and understand financial statements presented in accordance with the rapidly evolving, ever more widely used International Accounting Standards.
Author : IEEE Industry Applications Society. Meeting
Publisher : Unknown
Page : 840 pages
File Size : 49,6 Mb
Release : 1998
Category : Electrical engineering
ISBN : UCSD:31822026373217
Author : Nandakumar Ankarath,Kalpesh J. Mehta,T. P. Ghosh,Yass A. Alkafaji
Publisher : John Wiley & Sons
Page : 434 pages
File Size : 40,8 Mb
Release : 2010-06-03
Category : Business & Economics
ISBN : 9780470525005
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 : Barry J. Epstein,Abbas A. Mirza
Publisher : Wiley
Page : 1046 pages
File Size : 42,6 Mb
Release : 2000-12-20
Category : Study Aids
ISBN : 0471397962
For many years the International Accounting Standards Committee (IASC) has been working to develop a set of accounting standards which can be used to bring about uniformity in financial reporting around the world. Wiley IAS 2001 provides the tools for understanding those standards and offers expertise on how to use and implement them.
Author : Andreas Krimpmann
Publisher : John Wiley & Sons
Page : 869 pages
File Size : 53,7 Mb
Release : 2015-06-02
Category : Business & Economics
ISBN : 9781118751411
A professional perspective to implementing IFRS 10, 11, and 12 The new International Financial Reporting Standards (IFRS) 10, 11, and 12 are changing group accounting for many businesses. As business becomes increasingly global, more and more firms will need to transition using the codes and techniques described in Principles of Group Accounting under IFRS. This book is a practical guide and reference to the standards related to consolidated financial statements, joint arrangements, and disclosure of interests. Fully illustrated with a step-by-step case study, Principles of Group Accounting under IFRS is equally valuable as an introductory text and as a reference for addressing specific issues that may arise in the process of consolidating group accounts. The new international standards will bring about significant changes in group reporting, and it is essential for accountants, auditors, and business leaders to understand their implications. Author Andreas Krimpmann is an internationally recognized authority on the transition from GAAP to IFRS, and this new text comes packaged with GAAP/IFRS comparison resources that will help make the changes clear. Other bonus resources include an Excel-based consolidation tool, checklists, and a companion website with the latest information. Learn about: Definitions, requirements, processes, and transition techniques for IFRS 10, 11, and 12 covering group level accounting Practical implementation strategies demonstrated through a clear case study of a midsize group Key concepts related to consolidated financial statements, joint ventures, management consolidation, and disclosure of interests Comparisons between GAAP and IFRS to clarify the required changes for international firms Whatever stage of the consolidation process you are in, you will appreciate the professional perspective in Principles of Group Accounting under IFRS.
Author : Sudipta Chakraborty,Marcelo G. Simões,William E. Kramer
Publisher : Springer Science & Business Media
Page : 612 pages
File Size : 48,5 Mb
Release : 2013-06-12
Category : Technology & Engineering
ISBN : 9781447151043
While most books approach power electronics and renewable energy as two separate subjects, Power Electronics for Renewable and Distributed Energy Systems takes an integrative approach; discussing power electronic converters topologies, controls and integration that are specific to the renewable and distributed energy system applications. An overview of power electronic technologies is followed by the introduction of various renewable and distributed energy resources that includes photovoltaics, wind, small hydroelectric, fuel cells, microturbines and variable speed generation. Energy storage systems such as battery and fast response storage systems are discussed along with application-specific examples. After setting forth the fundamentals, the chapters focus on more complex topics such as modular power electronics, microgrids and smart grids for integrating renewable and distributed energy. Emerging topics such as advanced electric vehicles and distributed control paradigm for power system control are discussed in the last two chapters. With contributions from subject matter experts, the diagrams and detailed examples provided in each chapter make Power Electronics for Renewable and Distributed Energy Systems a sourcebook for electrical engineers and consultants working to deploy various renewable and distributed energy systems and can serve as a comprehensive guide for the upper-level undergraduates and graduate students across the globe.
