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Author :
Publisher :
ISBN 13 : 9781907026478
Total Pages : 37 pages
Book Rating : 4.0/5 (264 download)
Download or read book IFRS 9 Financial Instruments: International financial reporting standard 9 written by and published by . This book was released on 2009 with total page 37 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : International Accounting Standards Board
Publisher :
ISBN 13 :
Total Pages : 32 pages
Book Rating : 4.E/5 ( download)
Download or read book IFRS 5 Non-current Assets Held for Sale and Discontinued Operations written by International Accounting Standards Board and published by . This book was released on 2004 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : AICPA
Publisher : John Wiley & Sons
ISBN 13 : 1937352781
Total Pages : 208 pages
Book Rating : 4.9/5 (373 download)
Download or read book Accounting and Valuation Guide: Assets Acquired to Be Used in Research and Development Activities written by AICPA and published by John Wiley & Sons. This book was released on 2016-11-07 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt: This new guide provides guidance and illustrations regarding the initial and subsequent accounting for, valuation of, and disclosures related to acquired intangible assets used in research and development activities (IPR&D assets). This is a valuable resource for preparers of financial statements, auditors, accountants and valuation specialists seeking an advanced understanding of the accounting, valuation, and disclosures related to acquired IPR&D assets.
Author : Maire Loughran
Publisher : John Wiley & Sons
ISBN 13 : 1118176820
Total Pages : 395 pages
Book Rating : 4.1/5 (181 download)
Download or read book Intermediate Accounting For Dummies written by Maire Loughran and published by John Wiley & Sons. This book was released on 2012-04-24 with total page 395 pages. Available in PDF, EPUB and Kindle. Book excerpt: The easy way to master an intermediate accounting course Intermediate accounting courses are required for students seeking bachelor's degrees in accounting and often for degrees in finance, business administration, and management. Intermediate Accounting For Dummies provides you with a deeper and broader level of accounting theory, serving as an excellent course supplement and study guide to help you master the concepts of this challenging program. With easy-to-understand explanations and realworld examples, Intermediate Accounting For Dummies covers all the topics you'll encounter in an intermediate accounting course: the conceptual framework of Generally Accepted Accounting Principles (GAAP), International Financial Reporting Standards (IFRS), financial ratio analysis, equity accounting, investment strategies, financial statement preparation, and more Tracks to a typical intermediate accounting curriculum Expert information and real-world examples Other titles from Loughran: Financial Accounting For Dummies and Auditing For Dummies With the help of Intermediate Accounting For Dummies, you'll discover the fast and easy way to take the confusion out of the complex theories and methods associated with a typical intermediate accounting course.
Author : Ervin L. Black
Publisher : John Wiley & Sons
ISBN 13 : 1119157153
Total Pages : 290 pages
Book Rating : 4.1/5 (191 download)
Download or read book Accounting for Goodwill and Other Intangible Assets written by Ervin L. Black and published by John Wiley & Sons. This book was released on 2018-10-09 with total page 290 pages. Available in PDF, EPUB and Kindle. Book excerpt: Concepts, methods, and issues in calculating the fair value of intangibles Accounting for Goodwill and Other Intangible Assets is a guide to one of the most challenging aspects of business valuation. Not only must executives and valuation professionals understand the complicated set of rules and practices that pertain to intangibles, they must also be able to recognize when to apply them. Inside, readers will find these many complexities clarified. Additionally, this book assists professionals in overcoming the difficulties of intangible asset accounting, such as the lack of market quotes and the conflicts among various valuation methodologies. Even the rarest and most problematic situations are treated in detail in Accounting for Goodwill and Other Intangible Assets. For example, the authors analyze principles for identifying finite intangible assets and appropriately accounting for amortization expenses or impairment losses. Using the information in this book, the results of these calculations can also be reported with precision on financial statements. These topics are especially important for ensuring the success of any asset acquisition or business combination. In these special cases, the utmost accuracy is essential. This book provides: Rules for identifying and recognizing intangible assets in business combinations and asset acquisitions Guidance on the accurate valuation and carrying amount calculation of acquired and self-created intangibles Tips for overcoming the challenges unique to intangible assets, including impairment testing Clear instructions for disclosing intangible assets, goodwill, and amortization expenses Accounting for Goodwill and Other Intangible Assets is an indispensable reference for valuation students and specialists. Ervin L. Black and Mark L. Zyla provide thorough instructions for understanding, accounting for, and reporting this challenging asset class.
Author : Michael J. Mard
Publisher : John Wiley & Sons
ISBN 13 : 0471444316
Total Pages : 194 pages
Book Rating : 4.4/5 (714 download)
Download or read book Valuation for Financial Reporting written by Michael J. Mard and published by John Wiley & Sons. This book was released on 2002-11-22 with total page 194 pages. Available in PDF, EPUB and Kindle. Book excerpt: Valuation for Financial Reporting: Intangible Assets, Goodwill, and Impairment Analysis provides guidance and insight in the identification and measurement of intangible assets and goodwill pursuant to the Financial Accounting Standards Board Statements of Financial Accounting Standards (SFAS) No. 141, Business Combinations and (SFAS) No. 142 Goodwill and Other Intangible Assets. The new rules are sweeping and complex. Valuation for Financial Reporting will bring clarity to CFOs, auditors, valuation professionals, and CPAs by explaining the valuation aspects of the new financial reporting requirements, including how to identify the characteristics of goodwill and intangible assets, determine if impairment has occurred, and employ specific methods to assess the financial impact of such impairment. While numerous articles and commentaries on the subject have appeared dating back to the time the FASB began considering the issue, Valuation for Financial Reporting is the first to provide "real world" examples of the valuation techniques and methodologies required to perform a purchase price allocation under SFAS No. 141 and an impairment study under SFAS No. 142. Valuation for Financial Reporting will help lift the veil of mystery surrounding these two important pronouncements and provide a practical guide for their implementation. This book: * Shows the CPA and client how to apply the new SFAS 141 rules that pertain to all companies involved in an acquisition (buyer or seller) by analyzing and valuing the tangible and intangible assets acquired. * Teaches the CPA and client how to apply the new SFAS 142 rules that pertain to all companies that recognize and measure intangible assets and goodwill which may now be impaired * Presents detailed case studies and examples on how to apply and implement SFAS 141 and SFAS 142 * Provides a "How To" on the identification and measurement of intangible assets. * Includes a checklist for controlling the gathering of data necessary for the analyses and another checklist guiding the work program for methodologies * Offers guidance and examples for financial reporting purposes.
Author : AICPA
Publisher : John Wiley & Sons
ISBN 13 : 1937352803
Total Pages : 176 pages
Book Rating : 4.9/5 (373 download)
Download or read book Accounting and Valuation Guide written by AICPA and published by John Wiley & Sons. This book was released on 2016-11-07 with total page 176 pages. Available in PDF, EPUB and Kindle. Book excerpt: This new guide provides accounting and valuation guidance for impairment testing of goodwill. Specifically, it focuses on practice issues related to the qualitative assessment and the first step of the two-step test. This resource is a valuable tool for auditors, accountants and valuation specialists seeking an advanced understanding of the accounting, valuation, and disclosures related to goodwill impairment testing (including the qualitative assessment). It is also a vital resource for preparers of financial statements of public and private companies that follow FASB guidance on goodwill.
Author : Mitchell Franklin
Publisher :
ISBN 13 : 9781680922912
Total Pages : 1056 pages
Book Rating : 4.9/5 (229 download)
Download or read book Principles of Accounting Volume 1 - Financial Accounting written by Mitchell Franklin and published by . This book was released on 2019-04-11 with total page 1056 pages. Available in PDF, EPUB and Kindle. Book excerpt: The text and images in this book are in grayscale. A hardback color version is available. Search for ISBN 9781680922929. Principles of Accounting is designed to meet the scope and sequence requirements of a two-semester accounting course that covers the fundamentals of financial and managerial accounting. This book is specifically designed to appeal to both accounting and non-accounting majors, exposing students to the core concepts of accounting in familiar ways to build a strong foundation that can be applied across business fields. Each chapter opens with a relatable real-life scenario for today's college student. Thoughtfully designed examples are presented throughout each chapter, allowing students to build on emerging accounting knowledge. Concepts are further reinforced through applicable connections to more detailed business processes. Students are immersed in the "why" as well as the "how" aspects of accounting in order to reinforce concepts and promote comprehension over rote memorization.
Author : Thomas Müller-Marqués Berger
Publisher : John Wiley & Sons
ISBN 13 : 1119415047
Total Pages : 368 pages
Book Rating : 4.1/5 (194 download)
Download or read book IPSAS Explained written by Thomas Müller-Marqués Berger and published by John Wiley & Sons. This book was released on 2018-01-22 with total page 368 pages. Available in PDF, EPUB and Kindle. Book excerpt: A succinct, yet highly informative guide to IPSAS and their application IPSAS Explained provides a concise summary of the International Public Sector Accounting Standards for practitioners needing to maintain compliance with ever-changing practices. Comprehensively updated to align with newly-accepted standards in key subject areas and including the latest iteration of the framework and improvement projects, this guide distills each standard into a useful and accessible format. Coverage of each IPSAS includes a brief overview of the basic principles behind it, as well as charts, graphs and tables that provide information at a glance. Updated material includes discussion of the new IPSASB governance structure, including the Public Interest Committee and Consultative Advisory Group, as well as information on the current Exposure Drafts and the changes forthcoming from the Improvements Project. New sections on First-Time Adoption of Accrual Basis IPSAS, new consolidation standards and Service Performance Reporting bring practitioners completely up to date to help ensure full compliance. Locate relevant IPSAS quickly and easily Get up to date on newly adopted standards Deepen conceptual understanding with graphical representations Understand the operations of the IPSASB, as well as new and ongoing projects The International Public Sector Accounting Standards Board is engaged in the ongoing process of bringing public sector accounting in line with the IPSAS, which largely align with the IFRS model: where an IFRS exists, it is either adopted directly or adjusted to be suitable for the public sector; where no relevant IFRS exists, the IPSASB issues an IPSAS. IPSAS Explained condenses and clarifies each IPSAS, providing context, background and practical guidance to help practitioners find the answers they need to comply.
Author : International Accounting Standards Board
Publisher :
ISBN 13 :
Total Pages : 58 pages
Book Rating : 4.E/5 ( download)
Download or read book Improvements to IFRSs written by International Accounting Standards Board and published by . This book was released on 2010 with total page 58 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : International Accounting Standards Board
Publisher :
ISBN 13 :
Total Pages : 104 pages
Book Rating : 4.E/5 ( download)
Download or read book Fair Value Measurements written by International Accounting Standards Board and published by . This book was released on 2006 with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :
Publisher :
ISBN 13 : 9780754553625
Total Pages : pages
Book Rating : 4.5/5 (536 download)
Download or read book FRS 102 written by and published by . This book was released on 2015 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : International Accounting Standards Board
Publisher :
ISBN 13 : 9781904230724
Total Pages : 16 pages
Book Rating : 4.2/5 (37 download)
Download or read book IFRS 6 written by International Accounting Standards Board and published by . This book was released on 2004 with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Hami Amiraslani
Publisher : Anchor Books
ISBN 13 : 9780957590502
Total Pages : 65 pages
Book Rating : 4.5/5 (95 download)
Download or read book Accounting for Asset Impairment written by Hami Amiraslani and published by Anchor Books. This book was released on 2013 with total page 65 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : AICPA
Publisher : John Wiley & Sons
ISBN 13 : 1948306646
Total Pages : 976 pages
Book Rating : 4.9/5 (483 download)
Download or read book Audit and Accounting Guide written by AICPA and published by John Wiley & Sons. This book was released on 2019-09-11 with total page 976 pages. Available in PDF, EPUB and Kindle. Book excerpt: State and local government audit and accounting is changing rapidly. This title features insights, comparisons, and best practices for some of the more complex areas such as pensions and post-employment benefits other than pensions (OPEB), this authoritative guide provides complete coverage of audit and accounting considerations critical for both preparers and auditors. This edition includes dual guidance for accountants and auditors early implementing GASB Statement No. 84, Fiduciary Activities. Topics covered also include: • Financial reporting and the financial reporting entity • Revenue and expense recognition • Capital asset accounting • The elements of net position • Accounting for fair value • Municipal securities offerings • Tax abatements
Author : Benjamin S. Neuhausen
Publisher : CCH
ISBN 13 : 9780808091134
Total Pages : 548 pages
Book Rating : 4.0/5 (911 download)
Download or read book CCH Accounting for Business Combinations, Goodwill, and Other Intangible Assets written by Benjamin S. Neuhausen and published by CCH. This book was released on 2007 with total page 548 pages. Available in PDF, EPUB and Kindle. Book excerpt: CCH Accounting for Business Combinations, Goodwill, and Other Intangible Assets offers practical guidance on accounting for business combinations, as well as intangible assets and goodwill under both U.S. and international accounting standards. It covers a broad range of transactions, including: acquisitions of businesses by acquiring assets or stock; acquisitions of minority interests; leveraged buyouts; reverse acquisitions; rollup transactions; and transfers and exchanges between companies under common control. This comprehensive resource draws on a variety of accounting literature to amplify the text of FASB Statements No. 141, Business Combinations, and No. 142, Goodwill and Other Intangible Assets, for U.S. standards, and International Financial Reporting Standard 3, Business Combinations, and International Accounting Standard 38, Intangible Assets, for international standards, as issued by the International Accounting Standards Board.
Author : Christopher D. Burnley
Publisher : John Wiley & Sons
ISBN 13 : 1119715474
Total Pages : 946 pages
Book Rating : 4.1/5 (197 download)
Download or read book Understanding Financial Accounting written by Christopher D. Burnley and published by John Wiley & Sons. This book was released on 2022-01-10 with total page 946 pages. Available in PDF, EPUB and Kindle. Book excerpt: Understanding Financial Accounting, 3rd Canadian Edition presents a fresh approach to teaching introductory financial accounting through a blended conceptual and technical perspective that demonstrates how to apply course information to students' everyday lives and future careers. To develop a deeper understanding of course concepts, students work through high-quality assessment at varying levels, helping them learn more efficiently and create connections between topics and real-world application. There are also a variety of hands-on Excel and data analytics activities that help students learn how to solve business problems within the accounting context. With Understanding Financial Accounting, students will remain engaged, on track, and develop the key skills they need for future academic and career success.
