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Convergence With Accounting Standards
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Book Synopsis Achieving Global Convergence of Financial Reporting Standards by : Christopher Patel
Download or read book Achieving Global Convergence of Financial Reporting Standards written by Christopher Patel and published by Emerald Group Publishing. This book was released on 2011-12-15 with total page 177 pages. Available in PDF, EPUB and Kindle. Book excerpt: This research monograph examines whether International Financial Reporting Standards (IFRS) are interpreted and applied in a consistent manner within and across countries, and questions the implicit assumption that accounting convergence will automatically lead to comparability in financial reporting.
Book Synopsis Convergence Guidebook for Corporate Financial Reporting by : Bruce Pounder
Download or read book Convergence Guidebook for Corporate Financial Reporting written by Bruce Pounder and published by John Wiley & Sons. This book was released on 2009-03-03 with total page 291 pages. Available in PDF, EPUB and Kindle. Book excerpt: As a result of the global convergence of financial reporting standards, U.S. GAAP is changing profoundly. U.S. GAAP is also being abandoned by many public and private companies, and will eventually be replaced by a higher-quality set of global standards. The Convergence Guidebook for Corporate Financial Reporting provides the timely, practical guidance that CFOs, controllers, and other financial managers need in order to prepare for the impact of Convergence on their companies, departments, and careers. Guidebook readers will also learn why they must begin preparing for "the next big challenge in corporate financial reporting" now.
Book Synopsis Convergence with Accounting Standards by : Gaberella Green
Download or read book Convergence with Accounting Standards written by Gaberella Green and published by GRIN Verlag. This book was released on 2014-05-05 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt: Project Report from the year 2012 in the subject Business economics - Accounting and Taxes, grade: 100, Argosy University, course: Contemporary Accounting Theory (B7630), language: English, abstract: The International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) set out to complete their ambitious goal of convergence before the year of 2015. The author provides an outline of these efforts, emphasizing the importance and ramifications of International Accounting Standards (IAS) as a means to globally improve quality and clarity of financial reporting across financial sectors. An extensive review of pertinent literature is given, visualizing the two-pronged approach of converging global accounting standards while continuing to improve the US Generally Accepted Accounting Principles (US GAAP). As no significant agreement has been implemented since 2008, the main areas of interest to this date remain income tax, revenue recognition, leases, and financial instruments. The present work puts in perspective the roadmap by the Securities and Exchange Commission (SEC), whilst assigning pivotal roles in the harmonization process to Certified Public Accountants (CPAs) and Chief Financial Officers (CFOs). The author offers a conceptual framework and strategies for the successful completion of the convergence project, adding special emphasis on business mergers and taking a strong position on the active involvement of major players and stakeholders.
Book Synopsis Convergence of Accounting Standards to International Financial Reporting Standards by : Dhiraj Jain
Download or read book Convergence of Accounting Standards to International Financial Reporting Standards written by Dhiraj Jain and published by . This book was released on 2015 with total page 18 pages. Available in PDF, EPUB and Kindle. Book excerpt: Purpose: Convergence of accounting standards to IFRS has become an important issue in the present era of globalization as every country has their own set of financial statements. So there is a need for common accounting standards for increasing cross-border investments and borrowings. The main purpose of the study was to understand the convergence of accounting standards, advantages of convergence to accounting standards, challenges in adopting IFRS and the responsibility of training of accountants. The study tries to understand the perception of qualified accountants towards the convergence and their inherent benefits, obstacles, responsibility for training of accountants and developing a common understanding about the convergence. The study used the survey method to approach the respondents through a pre-tested and well structured questionnaire. It consisted of structured closed ended questions. 150 questionnaires were distributed among the various qualified accountants in the five major cities of Rajasthan (Jaipur, Jodhpur, Udaipur, Kota and Ajmer) and only 130 responses were complete in all respects and hence were considered for the study. F-test was used to find out the significance of association between the demographics and the variables selected for the study. Accounting practitioners feel that convergence would be beneficial for India, it will create financial information more comparable and reliable but cultural differences will make difficulties in convergence across the years of experience in job. In case of responsibility of training of accountants practitioners feel that they must train themselves for IFRS and even audit firms must arrange training for their employees and partners. Convergence of IFRS would help the businesses and services in increasing their cross- border investments and borrowings. It would also help in raising the foreign capital as all the concerned shareholders will be able to understand the financial statements of foreign companies and this would finally help in improving the quality and consistency with the local economic, social and legal conditions.
Author :United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs. Subcommittee on Securities, Insurance, and Investment Publisher : ISBN 13 : Total Pages :168 pages Book Rating :4.3/5 (91 download)
Book Synopsis International Accounting Standards by : United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs. Subcommittee on Securities, Insurance, and Investment
Download or read book International Accounting Standards written by United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs. Subcommittee on Securities, Insurance, and Investment and published by . This book was released on 2010 with total page 168 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Convergence Journey written by and published by . This book was released on 2015 with total page 670 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis International Accounting and Multinational Enterprises by : Lee H. Radebaugh
Download or read book International Accounting and Multinational Enterprises written by Lee H. Radebaugh and published by John Wiley & Sons. This book was released on 2006-01-04 with total page 520 pages. Available in PDF, EPUB and Kindle. Book excerpt: Make informed decisions in today's dynamic international business environments International accounting has never been so exciting. Not only is the pace of international business, finance, and investment rapidly increasing, but we are also moving closer than ever before toward a convergence of accounting standards worldwide. Updated and revised to keep pace with these changes, this Sixth Edition of Radebaugh, Gray, and Black's International Accounting and Multinational Enterprises focuses on international business strategies and how accounting applies to these strategies. You'll learn how to use financial and accounting information across borders, and make more informed decisions in an increasingly complex international business environment. The authors also explain the key factors, including cultural differences, that influence accounting standards and practices in different countries, and how those factors impact the harmonization of standards worldwide. New to This Edition: * New coauthor, Ervin L. Black of Brigham Young University. * Updated coverage on corporate governance, Sarbanes-Oxley, the Public Company Accounting Oversight Board (PCAOB), and how these forces affect U.S.-based multinationals, as well as companies in other countries. * Increased coverage of the efforts of the International Accounting Standards Board (IASB) to establish a uniform set of International Financial Reporting Standards (IRFS) worldwide and its interface with different national standard setters, especially the FASB. Special attention is given to the experience of the European Union and Australia in adopting IFRS in 2005. * A web-based International Accounting Practice Problem, which helps students see how to apply IFRS to a set of transactions. * Brief, user-oriented examples called Strategic Decision Points at the beginning of each chapter. * Expanded end-of-chapter material, including more discussion questions and exercises. * New cases (two per chapter) on the web. * Accounting for foreign exchange is now covered in two chapters. One chapter focuses on accounting issues, and the other chapter, which is new, focuses on foreign exchange risk management.
Book Synopsis Convergence Guidebook for Corporate Financial Reporting by : Bruce Pounder
Download or read book Convergence Guidebook for Corporate Financial Reporting written by Bruce Pounder and published by John Wiley & Sons. This book was released on 2009-03-03 with total page 283 pages. Available in PDF, EPUB and Kindle. Book excerpt: As a result of the global convergence of financial reporting standards, U.S. GAAP is changing profoundly. U.S. GAAP is also being abandoned by many public and private companies, and will eventually be replaced by a higher-quality set of global standards. The Convergence Guidebook for Corporate Financial Reporting provides the timely, practical guidance that CFOs, controllers, and other financial managers need in order to prepare for the impact of Convergence on their companies, departments, and careers. Guidebook readers will also learn why they must begin preparing for "the next big challenge in corporate financial reporting" now.
Book Synopsis Convergence of IFRS and US GAAP by : Malieka Farah Deeba Malik
Download or read book Convergence of IFRS and US GAAP written by Malieka Farah Deeba Malik and published by LAP Lambert Academic Publishing. This book was released on 2011-01 with total page 72 pages. Available in PDF, EPUB and Kindle. Book excerpt: The main idea behind this paper is to highlight the background and current movements of International Accounting Standards Board (IASB) and Financial Accounting Standards Board (FASB) toward convergence of International Financial Reporting Standards (IFRS) and US Generally Accepted Accounting Principles (GAAP). Subsequent to introductory chapter the second chapter discusses the historical perspectives describing the various events that shaped the IASB and FASB current efforts towards convergence of IFRS and US GAAP. The third chapter describes the strategies policies and procedures adopted by the IASB/FASB to achieve the goal for international accounting convergence. The focus is on the maintainability of investors' interest and integrity of capital markets that can only be achieved by observing methods required for high quality accounting standards. Fourth chapter identifies the substantive differences and similarities between IFRS and US GAAP and catalogue those differences in which a specific accounting treatment is permissible under one basis of accounting standards but not permissible under the other.
Book Synopsis Accounting Standards by : C. Padmavathi
Download or read book Accounting Standards written by C. Padmavathi and published by . This book was released on 2005 with total page 226 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting and reporting practices vary from one country to another, leading to differences in information revealed in financial statements. But with globalization, accounting is fast becoming redundant due to a lack of similar accounting rules. This book
Book Synopsis International Financial Reporting Standards and New Directions in Earnings Management by : Oliveira, Jonas da Silva
Download or read book International Financial Reporting Standards and New Directions in Earnings Management written by Oliveira, Jonas da Silva and published by IGI Global. This book was released on 2019-03-22 with total page 342 pages. Available in PDF, EPUB and Kindle. Book excerpt: The fiscal market is an unpredictable torrent of information that modern organizations strive to understand. Business professionals dedicate themselves to understanding uncertain results around economic performance to improve management, reporting standards, and predict trends in financial statements. International Financial Reporting Standards and New Directions in Earnings Management is an essential reference source that discusses identifying the behavioral patterns of managers and the accounting policies they use in different opportunistic circumstances. Featuring research on topics such as earnings quality, risk reports, and investor protection, this book is ideal for regulatory authorities, accountants, impression managers, auditors, academics, students, and researchers seeking coverage on the theoretical, empirical, and experimental studies that relate to the different themes within earnings management.
Author :Robert H. Herz Publisher :American Institute of Certified Public Accountants (AICPA) ISBN 13 :9781937352103 Total Pages :268 pages Book Rating :4.3/5 (521 download)
Book Synopsis Accounting Changes by : Robert H. Herz
Download or read book Accounting Changes written by Robert H. Herz and published by American Institute of Certified Public Accountants (AICPA). This book was released on 2013-01-01 with total page 268 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book IFRS Convergence written by Arif Ahmed and published by Wiley. This book was released on 1991-01-08 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The practical guide to merging GAAP and IFRS in the new accounting environment IFRS Convergence is a practical guide to implementing various requirements under International Financial Reporting Standards. With detailed discussion of every standard, this book provides a workable blueprint for incorporating IFRS requirements into current accounting practices without major procedural upheaval. Readers will gain a deeper understanding of the standards and their accepted interpretations, and find expert tips that highlight the finer points to facilitate everyday application. Designed as a resource for both new and more seasoned professionals, the book's concise approach and focused explanations make it a useful ready reference for all stages of the convergence process. The book will not only be helpful for organisation adopting IFRS for the first time, but will also be a great guide for implementing the changes and new standards for IFRS compliant organisations. More than a hundred countries have adopted IFRS, and that number continues to grow. In the U.S., uncertainty surrounding the IFRS adoption process has placed greater importance on familiarity with the standards, and accounting professionals are increasingly expected to have implementation ability. IFRS Convergence clarifies the standards from the viewpoint of implementation issues, providing a valuable reference that helps readers to: Understand key concepts of convergence and the scope of the issue Learn how convergence will affect accounting treatments, presentation, and disclosure Study a model accounting policy under each IFRS Improve their understanding on practical implementation issues through tips and tricks capsules Find explanations and interpretations of major IFRS-related definitions Collaboration between the U.S. and international boards is gradually erasing the boundaries between IFRS and GAAP. Convergence efforts are continually underway, and accounting professionals are under pressure to remain up to date on the latest standards and practices. IFRS Convergence provides the interpretations, explanations, and actionable guidance professionals need to stay current.
Book Synopsis Global Accounting Convergence and the Potential Adoption of IFRS by the United States by : Luzi Hail
Download or read book Global Accounting Convergence and the Potential Adoption of IFRS by the United States written by Luzi Hail and published by . This book was released on 2011 with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt: Drawing on the academic literature in accounting, finance and economics, we analyze economic and policy factors related to the potential adoption of International Financial Reporting Standards (IFRS) in the U.S. We highlight the unique institutional features of U.S. markets to assess the potential impact of IFRS adoption on the quality and comparability of U.S. reporting practices, the ensuing capital market effects, and the potential costs of switching from U.S. GAAP to IFRS. We discuss the compatibility of IFRS with the current U.S. regulatory and legal environment as well as the possible effects of IFRS adoption on the U.S. economy as a whole. We also consider how a switch to IFRS may affect worldwide competition among accounting standards and standard setters, and discuss the political ramifications of such a decision on the standard setting process and on the governance structure of the International Accounting Standards Board. Our analysis shows that the decision to adopt IFRS mainly involves a cost-benefit tradeoff between (1) recurring, albeit modest, comparability benefits for investors, (2) recurring future cost savings that will largely accrue to multinational companies, and (3) one-time transition costs borne by all firms and the U.S. economy as a whole, including those from adjustments to U.S. institutions. We conclude by outlining several possible scenarios for the future of U.S. accounting standards, ranging from maintaining U.S. GAAP, letting firms decide whether and when to adopt IFRS, to the creation of a competing U.S. GAAP-based set of global accounting standards that could serve as an alternative to IFRS.
Book Synopsis Globalisation of Accounting Standards by : Jayne Maree Godfrey
Download or read book Globalisation of Accounting Standards written by Jayne Maree Godfrey and published by Edward Elgar Publishing. This book was released on 2007-01-01 with total page 344 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this book, Jayne Godfrey and Keryn Chalmers explore the intricacies of the globalisation of accounting standards - arguably one of the most significant business developments of the wider globalisation process during the past two decades. They examine the key issues and implications of this harmonization of accounting standards from the perspectives of a diverse range of worldwide stakeholders. "Globalisation of Accounting Standards" shows that globalisation approaches differ significantly because countries seek to maintain varying degrees of sovereignty over their regulations. International differences in economic, political, legal, religious and social characteristics also affect globalisation approaches and, in turn, influence national accounting standard-setting agendas. The book explores why countries relinquish their existing national accounting standard-setting regimes to join the global movement. It also seeks to resolve questions such as: To what extent are national incentives altruistic, economic, political or social? Who are the winners and losers in the process? This authoritative book is thoroughly researched and expertly informed. Written by both academics and regulators, it tackles a critical and controversial issue in the globalisation movement. As such, it will be of great interest to a wide-ranging audience including: international, national, private and public sector standard-setters, economic regulators, accounting academics and political economists and strategists.
Download or read book Pick a Number written by Roger Hussey and published by Business Expert Press. This book was released on 2014-09-08 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt: For many years, individual countries created their own rules and regulations for company financial accounting and reporting. As the world became more global, problems began to arise. A company could make a profit for the year if the rules in its own country were applied, but this could turn into a loss if another country’s rules were used. To prevent this confusing and misleading state of affairs, standards were issued by the International Accounting Standards Board (IASB). Since 2002, the standard setter in the United States, the Financial Accounting Standards Board (FASB), has been actively engaged with the IASB in attempting to converge U.S. regulations with international accounting standards. This book describes: • The process for setting accounting regulations in the United States • Attempts to establish international standards and the barriers confronted • U.S. involvement in international activities through a process known as convergence • Differences that have halted convergence and the U.S. strategy • Frauds and questionable activities and describes the FASB’s efforts to ensure that financial statements do not mislead their users
Book Synopsis Wiley IFRS 2013 by : Bruce Mackenzie
Download or read book Wiley IFRS 2013 written by Bruce Mackenzie and published by John Wiley & Sons. This book was released on 2013-01-31 with total page 1246 pages. Available in PDF, EPUB and Kindle. Book excerpt: Your one-stop resource for understanding current International Financial Reporting Standards, with a free ePDF of the entire book As the International Accounting Standards Board (IASB) continues towards its goal of a set of high quality financial reporting standards and makes significant strides in achieving global convergence of accounting standards worldwide, International Financial Reporting Standards (IFRS) continue to be important to the accounting world. Wiley IFRS 2013 provides the necessary tools for understanding the IASB standards and offers practical guidance and expertise on how to use and implement them. Covers the most recent International Financial Reporting Standards (IFRS) and IFRIC interpretations An indispensable guide to IFRS compliance Provides a complete explanation of all IFRS requirements, coupled with copious illustrations of how to apply the rules in complex, real-world situations Written by a world-class team of authors active in IFRS consulting, training, working with multinational listed companies, public sector entities and SMEs, Wiley IFRS 2013 is an indispensable guide to IFRS compliance. And see inside the book for full details on how to download the entire book as a free ePDF, for quick searching and checking on your computer wherever you are.
