International Financial Reporting Standards Ifrss 2006
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Wiley Ifrs 2006
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Author : Barry J. Epstein
language : en
Publisher: Wiley
Release Date : 2006-02-03
Wiley Ifrs 2006 written by Barry J. Epstein and has been published by Wiley this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006-02-03 with Business & Economics categories.
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
International Financial Reporting Standards Ifrss 2006
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Author :
language : en
Publisher:
Release Date : 2006
International Financial Reporting Standards Ifrss 2006 written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with categories.
Wiley Ifrs 2006
DOWNLOAD
Author : Barry J. Epstein
language : en
Publisher: Wiley
Release Date : 2006-02-03
Wiley Ifrs 2006 written by Barry J. Epstein and has been published by Wiley this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006-02-03 with Business & Economics categories.
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
Wiley Ifrs 2006
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Author : Barry J. Epstein
language : en
Publisher: Wiley
Release Date : 2006-03-31
Wiley Ifrs 2006 written by Barry J. Epstein and has been published by Wiley this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006-03-31 with Business & Economics categories.
As International Financial Reporting Standards Committee gain widespread acceptance, the need to understand the new uniform standards increases. Wiley IFRS 2006 provides the tools for understanding those standards and offers expertise on how to use and implement them. This is truly a one-stop resource and reference for understanding and utilizing current International Financial Reporting Standards.
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)
Wiley Ifrs 2006
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Author : Epstein
language : en
Publisher:
Release Date : 2006-05-18
Wiley Ifrs 2006 written by Epstein and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006-05-18 with categories.
Wiley International Trends In Financial Reporting Under Ifrs
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Author : Abbas A. Mirza
language : en
Publisher: John Wiley & Sons
Release Date : 2012-10-05
Wiley International Trends In Financial Reporting Under Ifrs 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 2012-10-05 with Business & Economics categories.
Wiley International Financial Reporting Trends provides copious examples of footnote disclosures and financial statement formats, carefully culled from the world's leading international companies ("Global 500") that are already compliant with IFRS and report under IFRS standards promulgated by the International Accounting Standards Board, the IASB. Arranged topically, this book is a quick source of reference to find answers to issues of interest to financial statement preparers. It provides hundreds of illustrations taken from financial statements prepared under IFRS by global conglomerates thereby helping preparers and users of financial statements to expeditiously obtain examples of footnote disclosures and financial statements presented under these Standards which are popularly referred to as "principles-based" standards (as opposed to "rules-based" standards). Additionally, Wiley International Financial Reporting Trends contains comparisons of IFRS to US GAAP, Indian GAAP, and Chinese GAAP, making it a truly global reference resource.
International Financial Reporting Standards Illustrative Financial Statements 2006 Investment Funds
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Author : PricewaterhouseCoopers
language : en
Publisher:
Release Date : 2006
International Financial Reporting Standards Illustrative Financial Statements 2006 Investment Funds written by PricewaterhouseCoopers and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with categories.
Provides an illustrative set of financial statements, prepared in accordance with international financial reporting standards (IFRS), for a fictional open-ended investment fund (ABC Fund). ABC Fund is an existing preparer of IFRS financial statements; IFRS 1, First-time Adoption of IFRS, is not applicable. ABC Fund does not have any subsidiaries, associates or joint ventures.
The International Financial Reporting Standard Ifrs Corporate Reporting Theory And Practice
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Author : Nadine Wiese
language : en
Publisher: GRIN Verlag
Release Date : 2009-11-09
The International Financial Reporting Standard Ifrs Corporate Reporting Theory And Practice written by Nadine Wiese and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-11-09 with Business & Economics categories.
Seminar paper from the year 2008 in the subject Business economics - Accounting and Taxes, grade: 1,0, University of the West of England, Bristol (Bristol Business School), course: Corporate Reporting Theory and Practice, language: English, abstract: In this report the International Financial Reporting Standard (IFRS) for Small and Medium-sized Entities (SMEs) is presented. It identifies that this new standard is required due to mainly smaller, non-listed companies prevailing. These entities currently use diverse national accounting standards and thus are not comparable. However, because of SMEs’ differing activities and stakeholders, existing IFRSs would not be appropriate so new standards are needed. The IFRSs for SMEs are based on initial, full IFRSs but were reduced, simplified and adjusted to reduce the reporting burden that many small companies would suffer. All companies addressed are not publicly accountable, provide general purpose statements and approximately contain 50 employees. Which firms in detail will apply to these new standards is finalised by national jurisdictions. Nonetheless, there can be found some disadvantages. E.g. immense simplifications can result in insufficiently explained standards that can hardly be employed adequately. Furthermore, four accounting events are revealed: goodwill impairment, cost method for associates, finance leases and research and development expenditures. All these show up differences compared to full IFRSs. The preparation of financial reports is facilitated and user interests are taken into consideration. However, alternatives can be suggested that perhaps are more appropriate for SMEs. Finally, it is concluded that the IFRS for SMEs are well developed including advantageous adjustments that try to satisfy SMEs’ as well as their reports users’ needs. However, it becomes apparent that some revisions could be necessary to consequently truthfully allow the vast amount of smaller companies become globally comparable.
The Application Of Ifrs
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Author :
language : en
Publisher:
Release Date : 2006
The Application Of 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 2006 with Accounting categories.
Designed as a companion to Insights into IFRS, KPMG's practical guide to International Financial Reporting Standards, The Application of IFRS: Disclosures in Practice can be your guide to understanding what disclosures other companies are providing in their IFRS financial statements. The content of The Application of IFRS: Disclosures in Practice is based on a review of the financial statements of 199 companies across 16 countries that was carried out by the KPMG International Financial Reporting Group. Over 140 companies are included in the final publication. For ease of use, it is organised by topic to follow the structure of a set of financial statements, consistent with Insights into IFRS. Each section is accompanied by an overview of the presentation and disclosure requirements that relate to that topic, to provide some context to the disclosures illustrated. Also included is IFRS 7 Financial Instruments: Disclosures, which is effective for annual periods beginning on or after 1 January 2007, but which was adopted early by a number of companies. The KPMG International Financial Reporting Group is part of KPMG IFRG Limited.