Exposure Draft of Proposed Amendments to IAS 1, Presentation of Financial Statements

Exposure Draft of Proposed Amendments to IAS 1, Presentation of Financial Statements PDF Author: International Accounting Standards Board
Publisher:
ISBN:
Category : Financial statements
Languages : en
Pages : 114

Book Description

Extractive Activities

Extractive Activities PDF Author: International Accounting Standards Board
Publisher:
ISBN:
Category : Financial statements
Languages : en
Pages : 198

Book Description

IFRS 1

IFRS 1 PDF Author: International Accounting Standards Board
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 40

Book Description

Dual Reporting for Equity and Other Comprehensive Income under IFRSs and U.S. GAAP

Dual Reporting for Equity and Other Comprehensive Income under IFRSs and U.S. GAAP PDF Author: Francesco Bellandi
Publisher: John Wiley & Sons
ISBN: 1119950961
Category : Business & Economics
Languages : en
Pages : 459

Book Description
Under IFRS, U.S. GAAP, and the SEC rules and regulations, business enterprises must recognise measure and disclose information regarding equity items on the face of the statement of financial position, other specific statements, or in the notes to the financial statements. However, under both IFRS and U.S. GAAP there is no all-inclusive general standard on stockholders’ equity. This book clarifies the process of reporting stockholders’ equity in a manner which can be reconciled under all the relevant standards. “Not only has the author addressed the informational needs of the players in the accounting industry, he has also drawn, based on his vast experience, practical implications of reporting under both standards.” —Noraini Mohd Nasir, Journal of Financial Reporting and Accounting

IFRS 6

IFRS 6 PDF Author: International Accounting Standards Board
Publisher:
ISBN: 9781904230724
Category : Accounting
Languages : en
Pages : 16

Book Description

Exposure Draft of Proposed Amendments to IAS 27 Consolidated and Separate Financial Statements

Exposure Draft of Proposed Amendments to IAS 27 Consolidated and Separate Financial Statements PDF Author: International Accounting Standards Board
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 54

Book Description

Financial Instruments

Financial Instruments PDF Author: International Accounting Standards Committee
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 22

Book Description

Financial Instruments with Characteristics of Equity

Financial Instruments with Characteristics of Equity PDF Author:
Publisher:
ISBN: 9781911040927
Category :
Languages : en
Pages : 147

Book Description

The Handbook to IFRS Transition and to IFRS U.S. GAAP Dual Reporting

The Handbook to IFRS Transition and to IFRS U.S. GAAP Dual Reporting PDF Author: Francesco Bellandi
Publisher: John Wiley & Sons
ISBN: 1119960347
Category : Business & Economics
Languages : en
Pages : 847

Book Description
An indispensable guide to making the transition to dual IFRS/GAAP financial reporting U.S. financial reporting will undergo an unprecedented level of change within the next several years. U.S. companies face a convergence between U.S. GAAP and IFRS, affecting several major accounting standards—most notably in the areas of leasing, revenue recognition, and financial instruments. It is imperative that U.S. companies understand these major changes and their business and operational implications. The IFRS U.S. GAAP Dual Reporting Handbook to First-Time Adoption offers a comprehensive treatment of both the principles and techniques of dual reporting under IFRS/U.S. GAAP, while exploring the practical implications for accounting professionals of reporting under both sets of standards. Takes an operating approach to the implementation and application of the dual standards Draws upon the author's extensive firsthand experience to dispel uncertainty and offer decision makers expert technical assistance Defines systemic changes businesses will need to make to accommodate IFRS standards Compares the two bodies of standards item-by-item and identifies solutions under one set of standards to issues arising under the other Explores the strategic impact of structuring a company for IFRS transition In addition to covering the full range of critical issues surrounding adopting IFRS, this indispensable handbook is a rich resource of dual reporting tools, including financial statement formats, charts of accounts, accounting check-lists, reconciliation schedules, and operating manuals.

Exposure Draft of Proposed Improvements to International Financial Reporting Standards

Exposure Draft of Proposed Improvements to International Financial Reporting Standards PDF Author: International Accounting Standards Board
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 184

Book Description

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