International Accounting Standards Explained
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International Accounting Standards Explained
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Author : International Accounting Standards Committee
language : en
Publisher: John Wiley & Sons
Release Date : 2000-12-19
International Accounting Standards Explained written by International Accounting Standards Committee 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 2000-12-19 with Business & Economics categories.
International Accouting Standards Explained is an introduction to IASC and to the requirements of the IAS. It outlines how the standards are used on a daily basis by companies in preparation of their financial statements. It offers a detailed description of the International Accounting Standards Committee and how it is structured. It examines the use of IAS from a practice orientation and looks at the main components of the financial statements, including questions of recognition and measurement of key financial statement items. There is also a discussion of the IASC Framework for the Preparation and Presentation of Financial Statements. The framework provides a foundation for the development of new standards and is used as reference for applying IAS in the absence of detailed application guidance.
International Financial Reporting Standards Desk Reference
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Author : Roger Hussey
language : en
Publisher: John Wiley & Sons
Release Date : 2005-04-22
International Financial Reporting Standards Desk Reference written by Roger Hussey 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 2005-04-22 with Business & Economics categories.
"This book is written by authors who clearly understand the challenges facing all who seek to understand and apply international standards. I recommend it to you." —From the Foreword by Sir David Tweedie Chair of the International Accounting Standards Board In this defining resource, authors Roger Hussey and Audra Ong have compiled everything accountants, executives, and organizations in different countries need to reach agreement on accounting rules and standards. International Financial Reporting Standards Desk Reference includes a background on how the movement toward a common language for international accounting evolved to its present state, summarizes existing standards highlighting the key issues covered, and captures those terms and phrases that are fundamental to an understanding of the common language of global business. Written to help readers fully comprehend this global language, International Financial Reporting Standards Desk Reference includes: An overview of the International Accounting Standards (IAS) and Inter-national Financial Reporting Standards (IFRS) and their impact A dictionary of words and phrases used in the international business world, with a strong emphasis on terms used by the International Accounting Standards Board History of the International Accounting Standards Board: how it was formed, its structure, and the way it operates Insights on future trends of the International Accounting Standards Board
International Accounting Standards English
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Author : Navneet Singh
language : en
Publisher: Navneet Singh
Release Date :
International Accounting Standards English written by Navneet Singh and has been published by Navneet Singh this book supported file pdf, txt, epub, kindle and other format this book has been release on with Business & Economics categories.
International Accounting Standards (IAS) are a set of standards developed by the International Accounting Standards Board (IASB) to provide a common global framework for financial reporting. These standards are designed to ensure consistency, transparency, and comparability in financial reporting across different countries and industries. IAS cover various aspects of financial reporting, including the presentation of financial statements, recognition and measurement of assets, liabilities, income, and expenses, as well as disclosure requirements. They are used by companies listed on stock exchanges worldwide and are particularly important for multinational corporations operating in multiple jurisdictions. The goal of harmonizing accounting standards globally is to facilitate cross-border investments, enhance transparency and accountability, and improve the quality and reliability of financial information for investors, creditors, and other stakeholders. IAS cover various aspects of financial reporting, including: Presentation of Financial Statements (IAS 1): This standard outlines the overall structure and content of financial statements, including the requirements for balance sheets, income statements, cash flow statements, and statements of changes in equity. Recognition and Measurement of Assets, Liabilities, Income, and Expenses: Several IAS address the recognition, measurement, and presentation of specific types of assets, liabilities, income, and expenses. For example, IAS 16 covers property, plant, and equipment, while IAS 38 deals with intangible assets. Disclosure Requirements: IAS include requirements for disclosing certain information in financial statements to provide users with a better understanding of an entity's financial position, performance, and cash flows. Disclosure requirements cover areas such as accounting policies, significant accounting estimates, related party transactions, and contingencies. Consolidated Financial Statements (IAS 27 and IAS 28): These standards provide guidance on the preparation of consolidated financial statements when an entity controls one or more other entities or has significant influence over them. Financial Instruments (IAS 32, IAS 39, and IFRS 9): These standards address the recognition, measurement, and presentation of various types of financial instruments, including financial assets, financial liabilities, and derivatives. The adoption of International Accounting Standards, particularly International Financial Reporting Standards (IFRS), has become increasingly widespread globally. Many countries require or permit the use of IAS/IFRS for financial reporting by publicly traded companies, while others use them as a basis for developing their national accounting standards. Overall, the aim of International Accounting Standards is to enhance the quality, comparability, and transparency of financial reporting, thereby facilitating investment decisions, reducing information asymmetry, and promoting economic growth and stability on a global scale.
International Gaap 2015
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Author : Ernst & Young LLP
language : en
Publisher: John Wiley & Sons
Release Date : 2015-03-10
International Gaap 2015 written by Ernst & Young LLP 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 2015-03-10 with Business & Economics categories.
IFRSs, the standards set by the International Accounting Standards Board (IASB), are complex and sometimes obscure. Understanding their implications and applying them appropriately requires something special; and that is why International GAAP® 2015 is the essential tool for anyone applying, auditing, interpreting, regulating, studying and teaching international financial reporting. It provides expert interpretation and practical guidance for busy professionals, and includes, in every chapter, detailed analysis of how complex financial reporting problems can be resolved appropriately and effectively. The International Financial Reporting Group of Ernst & Young includes financial reporting specialists from throughout the world. Complex technical accounting issues are explained clearly in a practical working context that enables immediate understanding of the point at issue. International GAAP® 2015 is the only globally focused work on IFRSs. It is not constrained by any individual country’s legislation or financial reporting regulations, and it ensures an international consistency of approach unavailable elsewhere. It shows how difficult practical issues should be approached in the complex, global world of international financial reporting, where IFRSs have become the accepted financial reporting system in more than 100 countries. This integrated approach provides a unique level of authoritative material for anyone involved in preparing, interpreting or auditing company accounts, for regulators, academic researchers and for all students of accountancy. All aspects of the detailed requirements of IFRS are dealt with on a topic-by-topic basis. Each chapter of International GAAP® 2015 deals with a key area of IFRS and has a common structure for ease of use: An introduction to the background issues An explanation of relevant principles A clear exposition of the requirements of IFRS A discussion of the implications in practice and possible alternative solutions available Worked examples Extracts from real company accounts A full listing of the required disclosures "...an important part to play in the process of promoting consistent, comparable and high quality financial reporting under IFRSs ... a book that not only provides an analysis of the requirements of the standards and the principles that they expound, but also presents a unique explanation of how the standards should be interpreted and applied in practice." —The Chairman of Trustees of the IASC Foundation "A standard reference work" —Financial Times "The definitive guide to financial reporting." —The Times
International Gaap 2016
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Author : Ernst & Young LLP
language : en
Publisher: John Wiley & Sons
Release Date : 2015-12-21
International Gaap 2016 written by Ernst & Young LLP 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 2015-12-21 with Business & Economics categories.
IFRSs, the standards set by the International Accounting Standards Board (IASB), are complex and sometimes obscure. Understanding their implications and applying them appropriately requires something special; and that is why International GAAP 2016 is the essential tool for anyone applying, auditing, interpreting, regulating, studying and teaching international financial reporting. It provides expert interpretation and practical guidance for busy professionals, and includes, in every chapter, detailed analysis of how complex financial reporting problems can be resolved appropriately and effectively. The International Financial Reporting Group of Ernst & Young includes financial reporting specialists from throughout the world. Complex technical accounting issues are explained clearly in a practical working context that enables immediate understanding of the point at issue. International GAAP 2016 is the only globally focused work on IFRSs. It is not constrained by any individual country's legislation or financial reporting regulations, and it ensures an international consistency of approach unavailable elsewhere. It shows how difficult practical issues should be approached in the complex, global world of international financial reporting, where IFRSs have become the accepted financial reporting system in more than 100 countries. This integrated approach provides a unique level of authoritative material for anyone involved in preparing, interpreting or auditing company accounts, for regulators, academic researchers and for all students of accountancy. All aspects of the detailed requirements of IFRS are dealt with on a topic-by-topic basis. Each chapter of International GAAP 2016 deals with a key area of IFRS and has a common structure for ease of use: • An introduction to the background issues • An explanation of relevant principles • A clear exposition of the requirements of IFRS • A discussion of the implications in practice and possible alternative solutions available • Worked examples • Extracts from real company accounts • A full listing of the required disclosures
Fundamentals Of International Financial Accounting And Reporting
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Author : Roger Hussey
language : en
Publisher: World Scientific
Release Date : 2010
Fundamentals Of International Financial Accounting And Reporting written by Roger Hussey and has been published by World Scientific this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010 with Business & Economics categories.
This unique book is not written from a specific national perspective, but adopts an international approach throughout. It treats the topic of International Financial Accounting and Reporting as a subject in its own right and not as an alternative or an extension to the existing domestic regulatory framework.The book begins with an introduction to accounting and financial reporting, followed by a description of the development of international standards and the present structure, role and operations of the International Accounting Standards Board.While a major part of the book is devoted to a discussion on individual IFRS (International Financial Reporting Standards), it also discusses income statements, balance sheets and cash flow statements. These financial statements are examined in the context of International Financial Reporting regulations and students are introduced to the main IFRS relating to those statements. Subsequent chapters examine individually, the more complex standards.A complimentary copy of the Instructor's Manual and the PowerPoint presentations of the text materials are available for all instructors who adopt this book as a course text. Please send your request to [email protected].
International Financial Reporting Standards
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Author : Hennie van Greuning
language : en
Publisher: World Bank Publications
Release Date : 2005
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 2005 with Business & Economics categories.
Formerly titleInternational Accounting Standards: A Practical Guide, this third edition summarizes each International Financial Report Standard in order to provide a broad and basic understanding of the key issues for each standard. In addition to these short summaries, each chapter contains a case study that stresses the practical application of key concepts in a particular standard. This provides the non-technical reader with the tools to participate in discussions on the appropriateness and application of a standard to a given situation. All of the accounting standards, issued by the International Accounting Standards Committee (IASC) are included in this book, as well as interpretations disseminated by the Standards Interpretations Committee (SIC) through 31 December 2003.
International Gaap 2017
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Author : Ernst & Young LLP
language : en
Publisher: John Wiley & Sons
Release Date : 2017-02-16
International Gaap 2017 written by Ernst & Young LLP 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 2017-02-16 with Business & Economics categories.
IFRSs, the standards set by the International Accounting Standards Board (IASB), are complex and sometimes obscure. Understanding their implications and applying them appropriately requires something special; and that is why International GAAP 2017 is the essential tool for anyone applying, auditing, interpreting, regulating, studying and teaching international financial reporting. It provides expert interpretation and practical guidance for busy professionals, and includes, in every chapter, detailed analysis of how complex financial reporting problems can be resolved appropriately and effectively. The International Financial Reporting Group of Ernst & Young includes financial reporting specialists from throughout the world. Complex technical accounting issues are explained clearly in a practical working context that enables immediate understanding of the point at issue. International GAAP 2017 is the only globally focused work on IFRSs. It is not constrained by any individual country’s legislation or financial reporting regulations, and it ensures an international consistency of approach unavailable elsewhere. It shows how difficult practical issues should be approached in the complex, global world of international financial reporting, where IFRSs have become the accepted financial reporting system in more than 100 countries. This integrated approach provides a unique level of authoritative material for anyone involved in preparing, interpreting or auditing company accounts, for regulators, academic researchers and for all students of accountancy. All aspects of the detailed requirements of IFRS are dealt with on a topic-by-topic basis. Each chapter of International GAAP 2017 deals with a key area of IFRS and has a common structure for ease of use: an introduction to the background issues; an explanation of relevant principles; a clear exposition of the requirements of IFRS; a discussion of the implications in practice and possible alternative solutions available; worked examples; extracts from real company accounts; a full listing of the required disclosures. "... an important part to play in the process of promoting consistent, comparable and high quality financial reporting under IFRS ... a book that not only provides an analysis of the requirements of the standards and the principles that they expound, but also presents a unique explanation of how the standards should be interpreted and applied in practice." —the Chairman of Trustees of the IASC Foundation "A standard reference work." —Financial Times "The definitive guide to financial reporting." —The Times
International Accounting Standards
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Author : Paul Rodgers
language : en
Publisher: CIMA Publishing
Release Date : 2007-09-10
International Accounting Standards written by Paul Rodgers and has been published by CIMA Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-09-10 with Business & Economics categories.
This handbook is aquick reference to International Accounting Standards and is designed for all those who interact with financial information, and need an accelerated route to understanding the key principles of international accounting rules. It is essential reading for all members of the management team. Members of any finance and accounting team will find it a practical summary of all the big concerns allowing relevant questions to be raised with auditors and other professionals interested in the governance of the business. Tables, diagrams and flow charts are used extensively throughout in order to make the information presented user friendly and quickly assimilated. The consequences for the non-accounting functions of a business are clearly highlighted, to give further insights into how International Accounting standards impinge on abusiness. * Provides an accelerated route to understanding the key principles of the new International Accounting rules and the key skills to ease the transition to IAS * Shows the impact both on preparation and presentation of financial information and the consequences for analysis and interpretation. * Identifies the major differences between the two standards and reflects changes expected in the future.
International Accounting
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Author : Frederick D. S. Choi
language : en
Publisher: Prentice Hall
Release Date : 2005
International Accounting written by Frederick D. S. Choi and has been published by Prentice Hall this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with Business & Economics categories.
Clear writing and a focus on the essentials of international accounting make this award-winning bookthequintessential source for international accounting. This 5th edition doesn't overwhelm users with too much detail, yet provides enough to give essential coverage of accounting, financial reporting, and financial control. Capital markets and financial/managerial analysis underpin the "theme" of the book. The authors realize that international aspects of accounting are becoming more important as they become more common.Topics include comparative accounting, foreign currency translation, accounting for changing prices, international accounting harmonization, international financial statement analysis, managerial planning and control, financial risk management, and international taxation and transfer pricing.For practicing accounting, financial executives, investment managers, university educators, and professional administrators around the world.