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Author: Barry J. Epstein Publisher: John Wiley & Sons ISBN: 0470275928 Category : Business & Economics Languages : en Pages : 481
Book Description
Get the answers you need to effectively implement IFRS rules and keep up to date on the latest IFRS requirements. Designed to complement any Wiley IFRS product, IFRS Policies and Procedures is sequenced in the same manner as Wiley IFRS and incorporates additional categories of information to assist you in properly implementing IFRS, covering all current IAS, IFRS, SIC and IFRIC guidance in depth.
Author: Barry J. Epstein Publisher: John Wiley & Sons ISBN: 0470275928 Category : Business & Economics Languages : en Pages : 481
Book Description
Get the answers you need to effectively implement IFRS rules and keep up to date on the latest IFRS requirements. Designed to complement any Wiley IFRS product, IFRS Policies and Procedures is sequenced in the same manner as Wiley IFRS and incorporates additional categories of information to assist you in properly implementing IFRS, covering all current IAS, IFRS, SIC and IFRIC guidance in depth.
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.
Author: OECD Publisher: OECD Publishing ISBN: 9264087737 Category : Languages : en Pages : 94
Book Description
Green growth can be a way to pursue economic growth while preventing environmental degradation. The Interim Report highlights preliminary findings on a number of key issues that policymakers face in creating greener economies.
Author: Hannu Schadewitz Publisher: LAP Lambert Academic Publishing ISBN: 9783838301877 Category : Languages : en Pages : 276
Book Description
This study examines the determinants and implications of the information disclosed in interim reports. Nine classes of determinants of disclosure are derived: governance structure, business risk, market risk, capital structure, stock valuation, firm growth, growth potential, firm size, and yearly dichotomy variables for the legislative climate. Two index classes measure disclosure: overall, including both mandatory and voluntary disclosures; and purely voluntary disclosures. Besides the year, overall disclosure is related to the business risk, growth potential, and firm size. In addition to these, a firm's governance structure is significant in the purely voluntary context. In the implications part of the study, the markets' assessment was analyzed via cumulative abnormal returns, earnings response coefficients, and bid-ask spreads. The principal finding is that disclosure enhances the communication of earnings information to the market. This is particularly evidenced when the level of disclosure is as expected. The results add to the existing understanding of determinants and the use of accounting information.
Author: National Academies of Sciences, Engineering, and Medicine Publisher: National Academies Press ISBN: 0309465052 Category : Education Languages : en Pages : 69
Book Description
The need to manage, analyze, and extract knowledge from data is pervasive across industry, government, and academia. Scientists, engineers, and executives routinely encounter enormous volumes of data, and new techniques and tools are emerging to create knowledge out of these data, some of them capable of working with real-time streams of data. The nation's ability to make use of these data depends on the availability of an educated workforce with necessary expertise. With these new capabilities have come novel ethical challenges regarding the effectiveness and appropriateness of broad applications of data analyses. The field of data science has emerged to address the proliferation of data and the need to manage and understand it. Data science is a hybrid of multiple disciplines and skill sets, draws on diverse fields (including computer science, statistics, and mathematics), encompasses topics in ethics and privacy, and depends on specifics of the domains to which it is applied. Fueled by the explosion of data, jobs that involve data science have proliferated and an array of data science programs at the undergraduate and graduate levels have been established. Nevertheless, data science is still in its infancy, which suggests the importance of envisioning what the field might look like in the future and what key steps can be taken now to move data science education in that direction. This study will set forth a vision for the emerging discipline of data science at the undergraduate level. This interim report lays out some of the information and comments that the committee has gathered and heard during the first half of its study, offers perspectives on the current state of data science education, and poses some questions that may shape the way data science education evolves in the future. The study will conclude in early 2018 with a final report that lays out a vision for future data science education.
Author: Barry J. Epstein
Author: Barry J. Epstein
Author: International Accounting Standards Committee
Author: Francesco Bellandi
Author: Michael Schiff
Author: OECD
Author: International Accounting Standards Committee. Steering Committee on Interim Financial Reporting
Author: 
Author: Karl D. Yordy
Author: Hannu Schadewitz
Author: National Academies of Sciences, Engineering, and Medicine