Frequently Asked Questions In Ifrs
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Frequently Asked Questions In Ifrs
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Author : Steven Collings
language : en
Publisher: John Wiley & Sons
Release Date : 2013-03-01
Frequently Asked Questions In Ifrs written by Steven Collings 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 2013-03-01 with Business & Economics categories.
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
Frequently Asked Questions In International Standards On Auditing
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Author : Steven Collings
language : en
Publisher: John Wiley & Sons
Release Date : 2014-05-27
Frequently Asked Questions In International Standards On Auditing written by Steven Collings 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 2014-05-27 with Business & Economics categories.
Auditing has hit the headlines over recent years, and for all the wrong reasons, and in today's environment, the result of negligent auditing can be serious resulting in sizeable fines and even withdrawal of audit registration which can be costly in terms of fee income. Frequently Asked Questions in International Standards on Auditing presents the relevant standards in a concise and jargon-free way, enabling auditors to appreciate the reasoning behind the standards and undertake audit work effectively. This book focuses on the main areas of the auditing standards and also addresses some key areas where audit firms are failing and which have been flagged up by audit regulators. The FAQs cover the main parts of each standard, and each question will be answered in a practical context, with worked examples showing how the standards are applied in real situations.
Frs 15 Explained
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Author : Mohd Arif
language : en
Publisher: Independently Published
Release Date : 2023-09
Frs 15 Explained written by Mohd Arif and has been published by Independently Published this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-09 with categories.
IFRS 15 Explained: A Practical Handbook for Revenue Recognition Delve into the intricate realm of IFRS 15 with this comprehensive guide tailored for both novices and experts. Unlike conventional technical manuals, this book provides a unique blend of detailed theoretical understanding and real-world application. Key Features: Understand the Core: Embark on a journey from the foundational principles of IFRS 15 to its nuanced applications in diverse scenarios. Practical Scenarios & Case Studies: Discover real-world examples that demystify complex revenue recognition challenges. Dynamic Tools: Equip yourself with robust templates and checklists, ensuring you're always IFRS 15 compliant. FAQs & Recent Developments: Stay updated and resolve common queries with a dedicated section on frequently asked questions and the latest amendments to the standard. Whether you're an accounting professional, a business owner, or a student, this handbook promises a lucid understanding of the pivotal standard that has redefined revenue recognition. Crafted with precision and a commitment to clarity, it's an indispensable resource in the ever-evolving landscape of financial reporting.
International Financial Reporting Standards Ifrs Workbook And Guide
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Author : Abbas A. Mirza
language : en
Publisher: John Wiley & Sons
Release Date : 2010-05-27
International Financial Reporting Standards Ifrs Workbook And Guide written by Abbas A. Mirza 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 2010-05-27 with Business & Economics categories.
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)
Insights Into Ifrs
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Author :
language : en
Publisher:
Release Date : 2004
Insights Into Ifrs written by 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.
Insights into IFRS - KPMG's practical guide to International Financial Reporting Standards How will the adoption of International Financial Reporting Standards affect your organisation? The application of IFRSs can provide a great challenge for your organisation and its financial reporting. You can make the process easier with Insights into IFRS, the practical guide to International Financial Reporting Standards from the KPMG International Financial Reporting Group and Thomson. KPMG member firms have been instrumental in building IFRS resources worldwide. This publication is one result of that work. In addition to an overview of the requirements of IFRS, Insights into IFRS is an interpretative guide based on actual issues and questions from around the world. Insights into IFRS emphasises the practical application of standards and explains the conclusions reached by the KPMG International Financial Reporting Group on many issues. This guide, organised by topic for easier reference, provides the user with easy access to KPMG's views on areas where the standards themselves may seem confusing. of applying and interpreting IFRSs Learn from six years' research and the professional experience of the KPMG International Financial Reporting Group Easily understand the transition to IFRSs with the step-by-step coverage of each topic Anticipate future changes to IFRS as a result of IASB activity Learn from the practical questions which have arisen around the world Contents 1. Background Introduction The Framework 2. General Issues Form and elements of financial statements Statement of changes in equity Statement of cash flows Basis of accounting Consolidation Business Combinations Foreign exchange translation Prior period adjustments and other accounting changes Events after the balance sheet date 3. Specific balance sheet items General Property, plant and equipment Intangible assets and goodwill Investment property Investments in associates and joint ventures Financial instruments Inventories Biological assets Impairment Equity Provisions Deferred tax Contingent assets and liabilities 4. benefits Share-based payments Financial income and expense Income tax (current tax) Unusual or exceptional items 5. Special topics Leases Segment reporting Earnings per share Discounting operations Non-current assets held for sale and discounted operations Related party disclosures Financial instruments: presentation and disclosure Non-monetary transactions Accompanying financial and other information Interim financial reporting Insurance contracts 6. Transition to IFRSs First time adoption Appendix List of IFRSs in issue at 1 August 2004
Esg Mindset
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Author : Matthew Sekol
language : en
Publisher: Kogan Page Publishers
Release Date : 2024-04-03
Esg Mindset written by Matthew Sekol and has been published by Kogan Page Publishers this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-04-03 with Business & Economics categories.
Businesses who take environmental, social and corporate governance (ESG) seriously can transform their companies, industries and economies worldwide. Learn how to think critically about ESG to ensure your company remains resilient with sustainable growth in the long term. ESG goes beyond decarbonization commitments, corporate goals and industry awards to core business issues, stakeholders and the balance sheet. Managing these risks and opportunities requires courage, imagination and careful analysis to improve and innovate around what is and isn't working at a company. It requires mainstreaming a consistent definition of ESG so key decision-makers are empowered to act across the business and their value chains, including in daily business practices, communication with stakeholders, financial considerations, and the integration of new technologies and products. ESG Mindset guides business leaders, ESG specialists and CSR strategists through the nuanced and most thoughtful ways to focus on these core business issues. Equipping readers with an enhanced way to think through complex business decisions and interconnected crises, the book provides accessible perspectives and real-world examples from companies around the world that have implemented a meaningful approach to ESG and learned lessons along the way. Readers will learn how to think about pressing ESG challenges from a new perspective and build defensibility in their efforts to future-proof a business and potentially save the world as only they can.
Uk Gaap For Business And Practice
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Author : Paul Gee
language : en
Publisher: Elsevier
Release Date : 2006-04-10
Uk Gaap For Business And Practice written by Paul Gee and has been published by Elsevier this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006-04-10 with Business & Economics categories.
UK companies other than those listed on the full market or AIM will be permitted to continue using UK GAAP for several years to come. The Accounting Standards Board recently announced that it was re-considering its strategy for converging UK GAAP with IFRS. The UK Government has also brought in many company law changes in the past two years. Never in the history of financial reporting has the pace of change been so rapid. This book provides you with a concise and easily accessible guide to all the recent changes, and their likely practical impact. This new edition has been extensively updated and revised and includes: • An Executive summary of recent developments; • UITF Abstract 40 on Revenue recognition; • Financial Reporting Standard for Smaller Entities (effective January 2005); • The latest convergence developments, including summaries of comparison of UK GAAP with IFRS; • Financial instruments (FRS 25 and 26); • Events after the balance sheet date (FRS 21); • A new chapter on the UK regulatory framework, including statutory Instruments issued during 2005; • Overview of reporting requirements for listed companies. New features within the book include: • Frequently Asked Questions at the end of most chapters. • Each chapter concludes with a concise summary of relevant IFRS requirements. • References to relevant websites. The book also includes summaries of current standards and key implementation dates. [This book was previously known as: Spicer and Pegler: Financial Reporting for Business and Practice] *Practical, concise reference *Worked examples *Checklists *Chapter "what-if" scenarios *Fully updated to cover convergence of GAAP/IAS/IFRS
The Vest Pocket Guide To Ifrs
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Author : Steven M. Bragg
language : en
Publisher: John Wiley & Sons
Release Date : 2010-06-29
The Vest Pocket Guide To Ifrs written by Steven M. Bragg 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 2010-06-29 with Business & Economics categories.
Quick answers to your IFRS questions Presented in a question and answer format, The Vest Pocket IFRS provides a brief explanation of each IFRS topic, the issues involved, and the solution. Coverage includes calculations, journal entries, flowcharts outlining various options, footnotes disclosures, and brief examples. Provides quick answers to specific questions in a Q & A format Focuses on the most common accounting problems arising from a particular IFRS topic Calculations, footnotes disclosures, and brief examples are provided Other titles by Bragg: The Vest Pocket Controller, Accounting Best Practies, Sixth Edition, and Just-in-Time Accounting, Third Edition The first book of its kind to answer IFRS issues on the spot, The Vest Pocket IFRS gives you the quick, specific IFRS answers you need right now.
Applying Ifrs Standards
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Author : Ruth Picker
language : en
Publisher: John Wiley & Sons
Release Date : 2019-06-24
Applying Ifrs Standards written by Ruth Picker 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 2019-06-24 with Business & Economics categories.
Understanding the main concepts of IFRS Standards The fourth edition of Applying IFRS Standards explains the core principles of International Financial Reporting (IFRS) Standards. It also addresses the skills needed to apply the standards in business environments. The book begins with an overview of the International Accounting Standards Board (IASB) and how it establishes accounting standards. The general book topics are then covered in detail and include: income taxes, financial instruments, fair value measurement, property, inventories, employee benefits and more. Discussion questions, exercises and references are provided throughout the book.
Ifrs Made Easy
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Author : Steven M. Bragg
language : en
Publisher: John Wiley & Sons
Release Date : 2010-11-17
Ifrs Made Easy written by Steven M. Bragg 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 2010-11-17 with Business & Economics categories.
The definitive guide to all things IFRS IFRS Made Easy provides complete, easy-to-navigate coverage of all International Financial Reporting Standards (IFRSs) with concise explanations and hundreds of supporting examples. This reference tool goes anywhere you go-to a client's office, on a business trip, or to an important lunch meeting, with on-the-spot answers to any questions that arise. Practical, plain -language explanation of the international financial accounting and reporting standards Summarizes International Financial Reporting Standards Liberally sprinkled with definitions and examples Notes applicable IFRS source documents Written for every company struggling with the impact of convergence, IFRS Made Easy clearly explains how IFRS will impact your company, how you will need to account for various specific items, and more. This book is filled with practical techniques and rules of thumb for understanding the day-to-day IFRS issues every accountant, controller or CFO is sure to face-and puts all the answers you need at your fingertips.