Effects Of Recognition Versus Disclosure On The Structure And Financial Reporting Of Share Based Payments
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Effects Of Recognition Versus Disclosure On The Structure And Financial Reporting Of Share Based Payments
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Author : Preeti Choudhary
language : en
Publisher:
Release Date : 2000
Effects Of Recognition Versus Disclosure On The Structure And Financial Reporting Of Share Based Payments written by Preeti Choudhary and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2000 with categories.
Ifrs 2
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Author : International Accounting Standards Board
language : en
Publisher:
Release Date : 2004
Ifrs 2 written by International Accounting Standards Board and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004 with Accounting categories.
International Financial Reporting Standards
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Author : Hennie van Greuning
language : en
Publisher: World Bank Publications
Release Date : 2009-04-03
International Financial Reporting Standards written by Hennie van Greuning and has been published by World Bank Publications this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-04-03 with Business & Economics categories.
Applying International Financial Reporting Standards (IFRS) in a business situation can have a signficant 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: Objective of the Standard Scope of the Standard Key concepts Accounting treatment Presentation and disclosure Financial analysis and interpretation Many chapters of the book also contain examples that illustrate the practical application of key concepts in a particular standard. The publication includes all of the standards issued by the International Accounting Standards Board (IASB) through December 2008.
Ifrs 3 Business Combinations
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Author : International Accounting Standards Board
language : en
Publisher:
Release Date : 2004
Ifrs 3 Business Combinations written by International Accounting Standards Board and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004 with Accounts categories.
Recognition Versus Disclosure
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Author : Doron Israeli
language : en
Publisher:
Release Date : 2015
Recognition Versus Disclosure written by Doron Israeli and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015 with categories.
The application of International Accounting Standard (IAS) 40, Investment Property, in the European Union created a unique setting to study the implications of a decision to recognize versus disclose financial statements' items because in this setting recognized and disclosed investment-property-related amounts share a common measurement base, i.e., fair value. I utilize this setting to (1) explore factors associated with a firm's choice to recognize versus disclose fair values of investment properties, (2) test whether recognized and disclosed amounts are valued equally by equity investors, and (3) determine whether these amounts exhibit equivalent associations with future financial outcomes. To correct for self-selection concerns and assure I compare analogous amounts, I develop a selection model and construct investment-property-related amounts that differ only in whether their components are recognized or disclosed. I find that (1) contractual and asset pricing incentives help explain the recognition versus disclosure choice, (2) investors place smaller valuation weights on disclosed amounts, and (3) recognized and disclosed amounts exhibit statistically equivalent associations with future changes in net rental income and cash flows from operations. Taken together, the evidence suggests that managers are opportunistic in making the recognition versus disclosure choice and that even when recognized and disclosed amounts share an equivalent measurement base and are equally relevant for future financial outcomes, investors weight disclosed information less heavily in determining a firm's value.
Share Based Payment
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Author : Financial Accounting Standards Board
language : en
Publisher:
Release Date : 2004
Share Based Payment written by Financial Accounting Standards Board and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004 with Accounting categories.
Financial Instruments
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Author : International Accounting Standards Committee
language : en
Publisher:
Release Date : 2000
Financial Instruments written by International Accounting Standards Committee and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2000 with Accounting categories.
Financial Instruments With Characteristics Of Equity
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Author :
language : en
Publisher:
Release Date : 2018
Financial Instruments With Characteristics Of Equity written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018 with categories.
Wiley Interpretation And Application Of International Financial Reporting Standards 2010
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Author : Barry J. Epstein
language : en
Publisher: John Wiley & Sons
Release Date : 2010-02-05
Wiley Interpretation And Application Of International Financial Reporting Standards 2010 written by Barry J. Epstein and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-02-05 with Study Aids categories.
Your one-stop resource for understanding current International Financial Reporting Standards With widespread acceptance and use of the IASB standards around the globe, the need to understand the IASB standards greatly increases. Wiley IFRS 2010 provides the necessary tools for understanding the IASB standards and offers practical guidance and expertise on how to use and implement them. The Wiley IFRS 2010 Book and CD-ROM set covers the most recent International Financial Reporting Standards (IFRS) and IFRIC interpretations. In addition, it is an indispensable guide to IFRS compliance. Detailed coverage of all previously issued IAS and IFRS standards and Standing Interpretations Committee (SIC) and International Financial Reporting Interpretations Committee (IFRIC) Equally valuable for preparers, auditors, and users of financial reports Provides a complete explanation of all IFRS requirements, coupled with copious illustrations of how to apply the rules in complex, real-world fact situations Serves as a reference guide during actual implementation of IFRS and preparation of IFRS-based financial statements To optimize your understanding, both examples created to explain particular IFRS requirements and selections from actual published financial statements are provided throughout the book, illustrating all key concepts.
Improvements To Ifrss
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Author : International Accounting Standards Board
language : en
Publisher:
Release Date : 2010
Improvements To Ifrss written by International Accounting Standards Board and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010 with Accounting categories.