Author: Santosh Maller Publisher: Bloomsbury Publishing ISBN: 9390176506 Category : Business & Economics Languages : en Pages : 1217
Book Description
About the book: Ind AS transition has resulted in high-quality, principles-based, globally comparable financial reporting of large Indian companies. The transition not only impacted the financial results of companies, but also caused far reaching consequential business impact. Since last two years, there have been several changes in Ind AS for example, amendments in the revenue recognition standard and new leases standard has drastically changed the performance reporting in the balance sheet composition of companies. Further, certain Ind AS principles are implicitly complex, for example, the accounting for financial instruments, acquisitions and business combinations are quite nuanced and can get difficult to apply without proper understanding. Towards this end, this book attempts to provide insights and in-depth analysis on interpretative issues and complex principles in the Ind AS standards. Ind AS contains extensive presentation and disclosure requirements. The relevant chapters extensively deal with these requirements with illustrative examples. To simplify the reading experience, the chapters include a brief, easy to understand, summary of the relevant standard, followed by Frequently Asked Questions (FAQs) on the chapter. Coronavirus (COVID-19) has also resulted in widespread economic uncertainty and disruption of businesses. There have been far reaching implications on financial reporting. These circumstances would potentially present entities with several challenges when preparing their financial statements. This Edition covers some of the key financial reporting implications by way of FAQs in related chapters that companies need to consider along with the possible approaches that they may consider to dealing with the same keeping in view the business objectives, financial covenants and the accounting standards. This book is intended to help the companies to identify Ind AS requirements that are relevant to them and evaluate various accounting policy choices available under Ind AS. The disclosure related issues would be useful to benchmark with the Ind AS/IFRS disclosures of major companies. Currently, there is limited literature of the Ind AS application issues. This book endeavors to provide guidance on these issues. The book would be an immensely useful referencer for professionals, practitioners and corporates.
Author: Donald Crews Publisher: Harper Collins ISBN: 0688114830 Category : Juvenile Fiction Languages : en Pages : 36
Book Description
It's time! The gates are open, the rides are spinning-come to the fair! Nighttime at the fair is magic with Caldecott Honor-winning author-artist Donald Crews. The sky goes dark and the colored lights begin to flash and sparkle. There are games to play and treats to eat. From the top of the Ferris wheel you can see where you've been-and where you have yet to go. So much to do and see. Hurry!
Author: Liza Gershman Publisher: ISBN: 9781864709179 Category : Cooking Languages : en Pages : 224
Book Description
* Showcases close to 80 Blue Ribbon-winning recipes from across America's state and county fairs, covering all manner of homemade pies and cakes, jams and jellies, pickles, preserves, and sweets, from the classic apple pie to the unique wild foraged preserve, the chokecherry jelly* Lists the ingredients that should be in every pantry, a set of standard recipes, plus a state-by-state breakdown* Lush full-color photography by Liza Gershman, showcasing the county fair culture and atmosphere, the people with whom she interviewed, and some of the vintage ephemera unique to each regionThe all-American state and county fair tradition is not all carnies, corn dogs, cotton candy, and apple pie. The fair is a place for communities to come together and share some of the most meaningful moments in life. It's an important institution that evokes affection and nostalgia and has helped to define many of the great American ideals for small towns and rural life, the purebred and homegrown. Liza Gershman's book is a visual feast -- it's jam-packed with the images, stories, and voices of the folk and tight-knit communities who celebrate this unique slice of Americana each year. These pages are beautifully illustrated throughout with stunning color photographs of vintage and retro ephemera, and showcased here are close to 80 nostalgic classic Blue Ribbon-winning recipes from across America's heartland. What's not to love about homemade pies and cakes, jams and jellies, pickles, preserves, and sweets! The County Fair weaves together a celebration of classic, prize-winning regional specialties, secret tips for stocking your pantry, and the legacy of an American institution.
Author: Publisher: ISBN: Category : Administrative law Languages : en Pages :
Book Description
Archival snapshot of entire looseleaf Code of Massachusetts Regulations held by the Social Law Library of Massachusetts as of January 2020.
Author: Steve Collings Publisher: Bloomsbury Publishing ISBN: 1526503328 Category : Business & Economics Languages : en Pages : 1700
Book Description
Including UK GAAP amendments arising from the FRC's recent triennial review, this book takes the theory contained in accounting standards, auditing standards and company law and shows how to put it into practice with the help of examples, case studies and real-life excerpts from financial statements. The aim of the book is not only to inform practitioners what the new standards say, but to interpret the meaning, analyse the differences between old and new GAAP and show the impact of these differences on the financial statements. The book also covers: Companies Act 2006 and related statutory instruments FRS 102 The Financial Reporting Standard applicable in the UK and the Republic of Ireland (September 2015 and March 2018) FRS 105 The Financial Reporting Standard applicable to the Micro-entities regime (July 2015 and March 2018) Requirements of International Financial Reporting Standards 2016 Auditing Standards (ISA (UK) 200 – ISA (UK) 805, including June 2016 revisions and July 2017 updates)
Author: Ray Whittington Publisher: John Wiley & Sons ISBN: 1119119944 Category : Business & Economics Languages : en Pages : 1248
Book Description
The Financial Accounting and Reporting Volume of the Wiley CPA Examination Study Guides arms readers with detailed outlines and study guidelines, plus skill-building problems and solutions, that help the CPA candidates identify, focus on, and master the specific topics that need the most work. Many of the practice questions are taken from previous exams, and care was taken to ensure that they cover all the information candidates need to master in order to pass the new computerized Uniform CPA Examination
Author: Santosh Maller Publisher: Bloomsbury Publishing ISBN: 9354352944 Category : Business & Economics Languages : en Pages : 2195
Book Description
About the Book Ind AS transition has resulted in high-quality, principles-based, globally comparable financial reporting of large Indian companies. The transition not only impacted the financial results of companies, but also caused far reaching consequential business impact. Since last two years, there have been several changes in Ind AS for example, amendments in the revenue recognition standard and new leases standard has drastically changed the performance reporting in the balance sheet composition of companies. Further, certain Ind AS principles are implicitly complex, for example, the accounting for financial instruments, acquisitions and business combinations are quite nuanced and can get difficult to apply without proper understanding. Towards this end, this book attempts to provide insights and in-depth analysis on interpretative issues and complex principles in the Ind AS standards. Ind AS contains extensive presentation and disclosure requirements. The relevant chapters extensively deal with these requirements with illustrative examples. To simplify the reading experience, the chapters include a brief, easy to understand, summary of the relevant standard, followed by Frequently Asked Questions (FAQs) on the chapter. Coronavirus (COVID-19) has also resulted in widespread economic uncertainty and disruption of businesses. There have been far reaching implications on financial reporting. These circumstances would potentially present entities with several challenges when preparing their financial statements. The book covers some of the key financial reporting implications by way of FAQs in related chapters that companies need to consider along with the possible approaches that they may consider to dealing with the same keeping in view the business objectives, financial covenants and the accounting standards. This book is intended to help the companies to identify Ind AS requirements that are relevant to them and evaluate various accounting policy choices available under Ind AS. The disclosure related issues would be useful to benchmark with the Ind AS/IFRS disclosures of major companies. Currently, there is limited literature of the Ind AS application issues. This book endeavors to provide guidance on these issues.
Author: Donald P. Delves Publisher: CCH ISBN: 9780808091240 Category : Business & Economics Languages : en Pages : 404
Book Description
CCH Accounting for Compensation Arrangements offers professionals comprehensive guidance for applying the complex and expansive requirements of FASB Statement No. 123 (Revised 2004), Share-Based Payment. It discusses the financial reporting implications of stock-based compensation arrangements for employees, employee stock purchase plans, certain other compensation arrangements for employees, and share awards to nonemployees for goods and services.
Author: Ernst & Young LLP Publisher: John Wiley & Sons ISBN: 1119463734 Category : Business & Economics Languages : en Pages : 6661
Book Description
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
Author: Santosh Maller
Author: Donald Crews
Author: Liza Gershman
Author: 
Author: Laura Ingalls Wilder
Author: Steve Collings
Author: Ray Whittington
Author: Santosh Maller
Author: Donald P. Delves
Author: Ernst & Young LLP