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Author: Abbas A. Mirza Publisher: John Wiley & Sons ISBN: 0470647914 Category : Business & Economics Languages : en Pages : 615
Book Description
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: Abbas A. Mirza Publisher: John Wiley & Sons ISBN: 0470647914 Category : Business & Economics Languages : en Pages : 615
Book Description
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: Hennie van Greuning Publisher: World Bank Publications ISBN: 0821367692 Category : Business & Economics Languages : en Pages : 314
Book Description
Annotation. International Financial Reporting Standards (IFRS) in a business situation can have a significant effect on the financial results and position of a division or an entire business enterprise. 'International Financial Reporting Standards: A Practical Guide' gives private or public sector executives, managers, and financial analysts without a strong background in accounting the tools they need to participate in discussions and decisions on the appropriateness or application of IFRS.Each chapter summarizes an International Financial Reporting Standard, following a consistent structure: â&€¢ Problems addressed by the IFRS â&€¢ Scope of the Standard â&€¢ Key concepts and definitions â&€¢ Accounting treatment â&€¢ Presentation and disclosure â&€¢ Financial analysis and interpretation.
Author: Mohammad Nurunnabi Publisher: Emerald Group Publishing ISBN: 1801174407 Category : Business & Economics Languages : en Pages : 440
Book Description
Contributions to International Accounting aims to address a vital gap in research by focusing on providing relevant and timely studies on International Financial Reporting Standards implementation for local and international policymakers.
Author: Abbas A. Mirza Publisher: John Wiley & Sons ISBN: 0470893605 Category : Business & Economics Languages : en Pages : 622
Book Description
International Financial Reporting Standards (IFRS) Workbook and Guide is a one stop resource for understanding and applying current International Financial Reporting Standards (IFRS) and offers: Easy-to-understand explanations of all IFRSs/IASs and IFRICs/SICs issued by the IASB/IASC up to March 2006 Illustrative examples Practical insights Worked case studies Multiple-choice questions with solutions Technically reviewed by Liesel Knorr, Secretary General of the German Accounting Standards Committee and former technical director of the International Accounting Standards Committee (IASC). Forewords by: Sir David Tweedie, Chairman of the International Accounting Standards Board (IASB) Philippe Richard, Secretary General of the International Organization of Securities Commissions (IOSCO)
Author: Mohammad Nurunnabi Publisher: Emerald Group Publishing ISBN: 1801174423 Category : Business & Economics Languages : en Pages : 276
Book Description
Contributions to International Accounting aims to address a vital gap in research by focusing on providing relevant and timely studies on International Financial Reporting Standards implementation for local and international policymakers.
Author: Barry J. Epstein Publisher: Wiley ISBN: 9780471726883 Category : Business & Economics Languages : en Pages : 1080
Book Description
International Financial Reporting Standards (IFRS), formerly known as International Accounting Standards (IAS), have received increasingly favorable attention in recent years, beginning with the endorsement by the International Organization of Securities Commissions (IOSCO) and then, especially, after the European Union mandated use of the IFRS by all EU Member States' publicly held companies, beginning in 2005. Thus, as over 7,000 companies in the twenty-five Member States prepare their consolidated financial statements in early 2006, they will be making a major, and possibly difficult, transition to the IFRS from various predecessor national GAAP standards. Other major nations, including Russia, China, and Australia are also transitioning to IFRS, and both the U.S. and U.K. standard setters are committed to a process of convergence with the IFRS. Thus, there is accelerating momentum toward worldwide embrace of these financial reporting standards-which a few short years ago were virtually unknown to most major reporting entities. IASC, predecessor of the current IASB, began its efforts about thirty years ago, and enjoyed modest success. Many of the national standards mandated by developing nations' standard setters already were either closely based on the IFRS or were direct endorsements of the international standards; now, with the most highly developed nations rushing to embrace the IFRS, there may soon be a truly worldwide set of financial reporting standards. Wiley IFRS 2006 is the compact yet truly comprehensive reference guide that accountants and auditors can rely upon as they gain an understanding of the intricacies of financial reporting under the IFRS. To facilitate this process, Wiley IFRS 2006 contains many real-world examples, illustrative key financial reporting and disclosure issues, a comprehensive disclosure checklist, an updated, detailed comparison between the IFRS and U.S. GAAP, and a thorough explanation of the special requirements of first-time adoption of IFRS reporting. All IFRS and related pronouncements through IFRS 7 are covered in elaborate detail, with interpretive guidance provided by seasoned practitioners with global experience in financial reporting. The up-to-date and exhaustively edited 2006 edition contains coverage of important and complex new requirements such as: * IFRS 1, First-Time Adoption of International Financial Reporting Standards * IFRS 2, Share-Based Payment * IFRS 3, Business Combinations * IFRS 4, Insurance Contracts * IFRS 5, Noncurrent Assets Held for Sale and Discontinued Operations * IFRS 6, Exploration for and Evaluation of Mineral Resources * IFRS 7, Financial Instruments: Disclosures The 2006 edition continues detailed coverage of all previously issued IAS standards, including the recently revised financial instruments and hedge accounting standards IAS 32 and IAS 39. New for 2006 is a comprehensive treatment of present value concepts and computations, which are increasingly important given the ongoing incorporation of fair value into financial statement measurement requirements. Many new illustrative examples have been added to all chapters. Other complex areas receiving expansive coverage are: * IAS 2, Inventories * IAS 17, Accounting for Leases * IAS 18, Revenue * IAS 19, Employee Benefits * IAS 27, Consolidated and Separate Financial Statements * IAS 30, Disclosures in the Financial Statements of Banks and Similar Financial Institutions * IAS 36, Impairment of Assets * IAS 38, Intangible Assets * IAS 41, Agriculture
Author: George J. Benston Publisher: Oxford University Press ISBN: 0198041691 Category : Business & Economics Languages : en Pages : 333
Book Description
International accounting standards tend to converge, as do auditing, enforcement and corporate governance, whereas trading of equity shares remains essentially national. The book provides a thorough analysis of what information investors really need, how financial accounting systems developed and their current requirements in major commercial countries, and examines current issues, particularly the benefits and costs a single or multiple accounting standards, the bases for accounting standards, and limitations to accounting disclosure in financial statements.
Author: Mary E. Barth Publisher: 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.
Author: Abbas A. Mirza
Author: Abbas A. Mirza
Author: Hennie van Greuning
Author: KPMG International Financial Reporting Group
Author: Mohammad Nurunnabi
Author: Abbas A. Mirza
Author: Mohammad Nurunnabi
Author: International Accounting Standards Board
Author: Barry J. Epstein
Author: George J. Benston
Author: Mary E. Barth