Author: International Accounting Standards BoardPublisher:
ISBN: 9781904230724
Category : Accounting
Languages : en
Pages : 16
Book Description
IFRS 6
Author: International Accounting Standards BoardPublisher:
ISBN: 9781904230724
Category : Accounting
Languages : en
Pages : 16
Book Description
Research, Standard Setting, and Global Financial Reporting
Author: Mary E. BarthPublisher: Now Publishers Inc
ISBN: 1601980086
Category : Business & Economics
Languages : en
Pages : 109
Book Description
Research, Standard Setting, and Global Financial Reporting aids researchers in conducting research relevant to global financial reporting issues, particularly those of interest to financial reporting standard setters. Research, Standard Setting, and Global Financial Reporting describes the relation between research and standard-setting issues; explains how a variety of research designs can be used to address questions motivated by standard-setting issues, including valuation research and event studies; offers examples of research addressing a specific global standard-setting issue - use of fair value in measuring accounting amounts; offers further opportunities for future research on specific standard-setting topics by providing motivating questions relating to the major topics on the agendas of the FASB and IASB; explains how the IASB aims to achieve its mission of developing a single set of high quality accounting standards that are accepted worldwide; summarizes extant evidence on the relative quality of accounting amounts across global standard-setting regimes and whether global financial reporting is achievable or even desirable. Research, Standard Setting, and Global Financial Reporting examines opportunities for future research on issues related to globalization of financial reporting by identifying motivating questions that are potentially avenues for future research.
Aiming for Global Accounting Standards
Author: Kees CamffermanPublisher: Oxford University Press, USA
ISBN: 0199646317
Category : Business & Economics
Languages : en
Pages : 689
Book Description
This book provides a historical study of the body that sets International Financial Reporting Standards (IFRSs) - the basis for financial reporting. It provides extensive background information to help practitioners, policy-makers, researchers, and educators form a deeper understanding of the people, the forces, and events that have shaped IFRSs.
The Politics of Accounting Regulation
Author: Sebastian BotzemPublisher: Edward Elgar Publishing
ISBN: 1781001065
Category : Law
Languages : en
Pages : 233
Book Description
'How and why do transnational regulatory bodies emerge? How do they acquire the authority and confidence to be actors in their own right? These questions preoccupy scholars in many disciplines and Sebastian Botzem's The Politics of Accounting Regulation makes an important contribution to the debates. Focusing on the case of the International Accounting Standards Board over a critical period of its development including the financial crisis Botzem addresses its evolution as an organization which produces accounting standards and whose efforts to be outside politics are inevitably and irredeemably political in nature. This book is essential reading for sociologists, political scientists, accountants and anyone else interested in the organization of global governance.' Michael Power, London School of Economics, UK The financial crisis underlines the relevance of accounting standards as much more than instrumental rules for corporate reporting. This important book outlines the accounting standards that embody societal and professional values and contribute to the distribution of financial benefits that put international harmonization of standards into the limelight. Sebastian Botzem reveals that international standards have emerged after decades of contest and political bargaining which resulted in closely aligned standards, voluntary consultation procedures and a network structure comprising actors mainly stemming from global auditing firms, regulators and international organizations.
Frequently Asked Questions in IFRS
Author: Steven CollingsPublisher: John Wiley & Sons
ISBN: 1119960673
Category : Business & Economics
Languages : en
Pages : 229
Book Description
A concise FAQ guide to IFRS principles and practices Co-written by Steven Collings, winner of Accounting Technician of the Year at the British Accountancy Awards 2011, this book is a comprehensive guide to International Financial Reporting Standards (IFRS) which became mandatory in the EU in 2005, and they will almost certainly be adopted by most other developed countries in the near future. Unlike US-GAAP and other sets of standards, the IFRS are principles-based rather than rules-based, putting the onus of interpretation more on users than has previously been the case. Under IFRS users must understand the economic substance of operations, and they must be able to make assumptions, hypotheses, and estimations leading to an accounting treatment consistent with the general objectives of and principles behind IFRS financial reporting. In a handy, easy-to-navigate Q&A format, Frequently Asked Questions on IFRS provides accounting and finance professionals with the answers to some of the most commonly asked questions on the new standards. Covering the often complicated areas of accounting for financial instruments, tangible and intangible assets, provisions, and revenue recognition, the book also contains a valuable overview of the standards and the thinking behind them. Includes a comprehensive section on the new IFRS for small and medium enterprises Contains real-world examples from financial reports; a glossary of commonly used terms; and a 'Test Your Knowledge' section Provides a simple way to get up to speed on these often confusing, principles-based standards
HANDBOOK OF INTERNATIONAL QUALITY CONTROL, AUDITING, REVIEW, OTHER ASSURANCE, AND RELATED SERVICES PRONOUNCEMENTS.
Author: Applying International Financial Reporting Standards
Author: Keith AlfredsonPublisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 1290
Book Description
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.
Accounting Standards
Author: R. A. RaymanPublisher: Taylor & Francis
ISBN: 9780415377805
Category : Business & Economics
Languages : en
Pages : 248
Book Description
Anthony Rayman explains the failure of the conventional system of accounting and proposes an alternative system to promote the improvement of corporate governance in the market economy.
Financial Reporting and Global Capital Markets
Author: Kees CamffermanPublisher: OUP Oxford
ISBN: 0199296294
Category : Business & Economics
Languages : en
Pages : 702
Book Description
A detailed and scholarly historical study of the International Accounting Standards Committee (IASC), which prepared the way for the International Accounting Standards Board (IASB). The IASB holds the dominant influence over the financial reporting of thousands of listed companies in the European Union as well as in many other countries.
IFRS 4 Insurance Contracts
Author: International Accounting Standards BoardPublisher:
ISBN: 9781904230496
Category : Business insurance
Languages : en
Pages : 46
Book Description