The International Financial Reporting Standard Ifrs Corporate Reporting Theory And Practice
DOWNLOAD
FREE 30 Days
Download The International Financial Reporting Standard Ifrs Corporate Reporting Theory And Practice PDF/ePub or read online books in Mobi eBooks. Click Download or Read Online button to get The International Financial Reporting Standard Ifrs Corporate Reporting Theory And Practice book now. This website allows unlimited access to, at the time of writing, more than 1.5 million titles, including hundreds of thousands of titles in various foreign languages. If the content not found or just blank you must refresh this page
The International Financial Reporting Standard Ifrs Corporate Reporting Theory And Practice
DOWNLOAD
FREE 30 Days
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.
International Financial Reporting Standards
DOWNLOAD
FREE 30 Days
Author : Greg F. Burton
language : en
Publisher: Routledge
Release Date : 2015-02-20
International Financial Reporting Standards written by Greg F. Burton and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-02-20 with Business & Economics categories.
International Financial Reporting Standards: A Framework-based Perspective links broad concepts and general accounting principles to the specific requirements of IFRS to help students develop and understand the judgments required in using a principle-based standard. Although it is still unclear whether the US will adopt IFRS, the global business environment makes it necessary for accounting students and professionals to be bilingual in both US GAAP and IFRS. This comprehensive textbook offers: A clear presentation of the concepts underlying IFRS A conceptual framework to guide students in interpreting and applying IFRS rules A comparison between IFRS and US GAAP to develop students’ understanding of the requirements of each standard Real world examples and case studies to link accounting theory to practice, while also exposing students to different interpretations and applications of IFRS End of chapter material covering other aspects of financial reporting, including international auditing standards, international ethics standards, and corporate governance and enforcement, as well as emerging topics, such as integrated accounting, sustainability and social responsibility accounting and new forms of financial reporting Burton & Jermakowicz have crafted a thorough and extensive tool to give students a competitive edge in understanding, and applying IFRS. A companion website provides additional support for both students and instructors.
Corporate Reporting
DOWNLOAD
FREE 30 Days
Author : Geoff Everingham
language : en
Publisher: Juta and Company Ltd
Release Date : 2008-06-30
Corporate Reporting written by Geoff Everingham and has been published by Juta and Company Ltd this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-06-30 with Law categories.
The realm of corporate reporting has shifted significantly since the 7th edition of this book was published. With the world becoming an ever smaller place, the need for a set of global reporting standards has become all the more pressing. To this end two major frameworks have emerged as the flag bearers of global financial reporting standards viz International Financial Reporting Standards (IFRS) and US GAAP. The former has been mandatory for all companies listed on the JSE Securities Exchange Limited (JSE) since 2005. The differential framework ties in well with the recent amendments to the Companies Act in the form of the Corporate Laws Amendment Act (CLAA). The CLAA marks the first phase of Corporate Law reform in South Africa and aims to introduce, amongst other reforms, differential reporting for limited interest companies as defined, to ease the burden of financial reporting on entities where external use of financial information is limited. It will be followed by the new Companies Act which is currently at the Bill stage. The CLAA has an effective date of 14 December 2007. The disclosure requirements set out in this book apply to South African enterprises. They can therefore be applied to companies, close corporations, trusts and partnerships, irrespective of differences in capital structure. Enterprises which are subsidiaries of foreign parent companies may also be required to prepare their financial statements in a format, and with disclosure, that complies with reporting standards abroad. This could lead to disclosure additional to that required in South Africa as set out in this book.
Accounting And Corporate Reporting
DOWNLOAD
FREE 30 Days
Author : Soner Gokten
language : en
Publisher: BoD – Books on Demand
Release Date : 2017-09-20
Accounting And Corporate Reporting written by Soner Gokten and has been published by BoD – Books on Demand this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-09-20 with Business & Economics categories.
We have spent a great deal of time on the continued development of accounting and auditing standards, which are used as a primary component of corporate reporting, to reach today's financial reporting framework. However, is it possible to say that, currently, financial statements provide full and prompt disclosure? Or will they still be useful as a primary element with their current structures in corporate reporting? Undoubtedly, we are deeply concerned about these issues in recent times. This volume contains chapters to discuss the today's and tomorrow's accounting and corporate reporting phenomena in a comprehensive and multidimensional way. Therefore, this book is organized into six sections: "Achieving Sustainability through Corporate Reporting", "International Standardization", "Financial Reporting Quality", "Accounting Profession and Behavioral Aspects", "Public Sector Accounting and Reporting", and "Managerial Accounting".
International Classification Of Financial Reporting
DOWNLOAD
FREE 30 Days
Author : Christopher Nobes
language : en
Publisher: Routledge
Release Date : 2014-08-07
International Classification Of Financial Reporting written by Christopher Nobes and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-08-07 with Business & Economics categories.
Financial reporting practices differ widely between countries and this has far-reaching implications for multinational businesses. Over more than a century, there have been attempts to classify countries into groups by similarities of practices. With the recent spread of International Financial Reporting Standards, it might appear that classification is largely of historical interest, but this is not the case, for several reasons explained in this book. Christopher Nobes offers a critical analysis of the many previous accounting classifications, having drawn lessons from other fields of science and social science. Revised and updated to reflect the IFRS era, the book discusses how old classifications are reflected in today’s international differences in practice under IFRS. It concludes with a discussion on the most useful classifications, and how classifications can still be relevant in the era of international standards. This book will be essential for academics, postgraduates and undergraduates in international accounting, accounting theory and to international accounting professionals.
International Corporate Reporting
DOWNLOAD
FREE 30 Days
Author : Pauline Weetman
language : en
Publisher: Routledge
Release Date : 2020-02-19
International Corporate Reporting written by Pauline Weetman and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-02-19 with Business & Economics categories.
This textbook provides a comprehensive overview of international corporate reporting which enhances students’ understanding of diversity and convergence in the field. The authors discuss the institutional and cultural context in which international corporate reporting has developed over the years as well as the global reach of IFRS Standards from the IASB throughout and beyond the European Union, into interest groups and emerging economies. Other key elements explored throughout the book include assurance through auditing and corporate governance, narrative reporting, strategic and corporate social responsibility, group accounting, current accounting issues and taxation in corporate reports. Indicative research examples show how the methods used in research papers may be understood and applied. Case studies outline short projects based on corporate cases, with related links to material on corporate websites. Helpful and reliable sources of information and data are identified through hyperlinks to accessible websites. End-of-chapter questions encourage discussion of the main issues. Throughout there is a focus on accountability and the information needs of stakeholders. This new edition of a classic text is fully revised and updated in order to remain essential reading for students of international accounting and corporate reporting globally. The book will be an invaluable resource for postgraduate taught programmes and final-year undergraduate courses in accounting, finance and business studies.
Applying International Financial Reporting Standards
DOWNLOAD
FREE 30 Days
Author : Keith Alfredson
language : en
Publisher:
Release Date : 2007-02-02
Applying International Financial Reporting Standards written by Keith Alfredson and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-02-02 with Business & Economics categories.
The core focus of this text remains on the interpretation, analysis, illustration and application of the scope and purpose of the financial reporting processes under IFRS. Written for intermediate and advanced financial reporting courses, both at undergraduate and post graduate level.
International Financial Reporting And Analysis
DOWNLOAD
FREE 30 Days
Author : Giovanna (University of Bristol Michelon, UK)
language : en
Publisher:
Release Date : 2023-01-20
International Financial Reporting And Analysis written by Giovanna (University of Bristol Michelon, UK) and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-01-20 with categories.
For over twenty-five years, the authors of International Financial Reporting and Analysis have provided comprehensive insight into the intricacies of financial reporting. This ninth edition has been updated throughout with an increased focus on ethics, sustainability and corporate governance. Timely real-world illustrations and activities give students a truly international perspective to successfully interpret and use IFRS Standards in business.This title is available with MindTap, a flexible online learning solution that provides your students with all the tools they need to succeed, including an interactive eReader, engaging multimedia, practice questions, assessment materials, revision aids and analytics to help you track their progress.
Corporate Financial Reporting And Performance
DOWNLOAD
FREE 30 Days
Author : Önder Kaymaz
language : en
Publisher: Springer
Release Date : 2015-11-05
Corporate Financial Reporting And Performance written by Önder Kaymaz and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-11-05 with Business & Economics categories.
Globalization and the accompanying investment facilities available have resulted in rapid popularity for international financial reporting standards (IFRS). However, differences often exist in terms of what firms report, and once inconsistency between tax regulations and financial reporting regulations occur, differences between taxable and accounting practices are inevitable. This book introduces a new approach to corporate financial reporting by investigating goal incongruence (GING) in the context of the principal and agent (PA) setting. The authors argue that improving the method for the disclosure of information would not only increase the quality of corporate financial information and reporting but also reduce the possibility of any GING arising. This book presents the financial implications of international accounting and financial reporting standards (IAS and IFRS), presenting numerous real-life situations, cases, examples and implications to reveal how GING might influence the implementation of corporate financial reporting of profit volumes and sizes, which are the leading drivers of and widely accepted proxies for corporate financial performance.
International Financial Reporting Standards Implementation
DOWNLOAD
FREE 30 Days
Author : Mohammad Nurunnabi
language : en
Publisher: Emerald Group Publishing
Release Date : 2021-08-23
International Financial Reporting Standards Implementation written by Mohammad Nurunnabi and has been published by Emerald Group Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-08-23 with Business & Economics categories.
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.