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Deloitte Gaap 2014
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Download or read book Deloitte GAAP 2014 written by Amy Haworth and published by . This book was released on 2013-12-01 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This is a completely new publication addressing the suite of standards that the Financial Reporting Council is expected to publish in early 2013. These new standards will be mandatory for periods beginning on or after 1 January 2015 but with early adoption permitted. It will include coverage of Financial Reporting Standards 100, 101 and 102.
Download or read book Deloitte GAAP 2014 written by LexisNexis and published by . This book was released on 2013-12-17 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This title provides practical examples for companies following IFRS, UK company legislation and FSA listing rules. The easy-to-use format presents model financial statements with facing page expert commentary, making this an essential guide for those working with the accounts of UK listed groups.
Download or read book Deloitte GAAP 2014 written by Amy Haworth and published by . This book was released on 2013-12-02 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: An authoritative guide to the most complex and controversial area of International Financial Reporting Standards: Financial Instruments.
Download or read book Deloitte GAAP 2014 written by Amy Haworth and published by . This book was released on 2013-12-02 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Previously covered in the two-volume 'Deloitte iGAAP 2013 IFRS reporting in the UK' title published in December 2012, this one-volume work provides an overview of the UK financial reporting legal and regulatory framework.
Download or read book Deloitte GAAP 2014 written by and published by . This book was released on 2013-12-31 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This two volume title is of interest to UK companies which are required to or have elected to report under the IFRS regime, as well as to companies who are considering moving to IFRSs. It sets out comprehensive guidance for UK companies reporting under IFRSs.
Book Synopsis Deloitte IGAAP 2014 by : Andrew Spooner
Download or read book Deloitte IGAAP 2014 written by Andrew Spooner and published by . This book was released on 2013-12-02 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: An authoritative guide to the most complex and controversial area of International Financial Reporting Standards: Financial Instruments.
Book Synopsis Deloitte IGAAP 2014 by : Andrew Spooner
Download or read book Deloitte IGAAP 2014 written by Andrew Spooner and published by . This book was released on 2013-12-02 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: An authoritative guide to the most complex and controversial area of International Financial Reporting Standards: Financial Instruments.
Download or read book Deloitte IGAAP 2014 written by Norma Hall and published by . This book was released on 2013-12-31 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Focusing solely on standards and interpretations from the IASB and updated with the latest pronouncements, iGAAP 2014 is the definitive guide for the global application of IFRS. This practical book provides guidance and worked examples in a principles-based approach.
Book Synopsis Deloitte Nukgaap 2013 Model Financial Statements. by : Anne P Cowley
Download or read book Deloitte Nukgaap 2013 Model Financial Statements. written by Anne P Cowley and published by . This book was released on 2014 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: A brand new title, GAAP 2014 - Annual Report Disclosures provides model financial statements together with practical commentary, based on the new UKGAAP standards. The easy-to-use format presents example statements and expert commentary on the facing pages, making this book essential for anyone preparing, using or analysing financial statements.
Book Synopsis Taxation of Derivatives by : Oktavia Weidmann
Download or read book Taxation of Derivatives written by Oktavia Weidmann and published by Kluwer Law International B.V.. This book was released on 2015-07-16 with total page 439 pages. Available in PDF, EPUB and Kindle. Book excerpt: The exploding use of derivatives in the last two decades has created a major challenge for tax authorities, who had to develop appropriate derivatives taxation rules that strike a balance between allowing capital markets to function effectively by removing artificial tax barriers and at the same time protecting their countries' tax base from tax avoidance schemes that utilise these instruments. Derivatives exist in a vast variety and complexity and new forms or combinations of existing forms appear ad hoc as new risk categories emerge and companies seek to invest in or hedge these risks. This very thorough book discusses and analyses taxation issues posed by derivatives used in domestic as well as in cross-border transactions. In great detail the author presents approaches that can be adopted by tax legislators to solve these problems, clarifying her solutions with specific reference to components of the two most important domestic tax systems in relation to derivatives in Europe, those of the United Kingdom and Germany. Examples of derivatives transactions and arbitrage schemes greatly elucidate the nature of derivatives and how they can be effectively taxed. The following aspects of the subject and more are covered: – basic economic concepts in the context of derivatives such as replication, put-call-parity, hedging and leverage; - designing a suitable definition of derivatives in domestic tax law; - achieving coherence in domestic tax rules by applying a 'special regime approach' versus an 'integrative approach' and the distinction of income and capital, equity and debt; - alignment of accounting standards and taxation rules and the application of fair value accounting for tax purposes; - how to tax hedged positions and post-tax hedging schemes; - taxation of structured financial products and hybrid instruments with focus on bifurcation and integration approaches and the recent BEPS discussion drafts on hybrid mismatch arrangements; - refining the 'beneficial ownership' – concept in domestic law and in tax treaties and an analysis of recent case law; - withholding taxes in the context of domestic and cross-border dividend tax arbitrage schemes; and - tackling derivatives tax arbitrage effectively in anti-avoidance legislation. By providing an in-depth analysis of corporate taxation issues that arise in domestic as well as in cross-border derivatives transactions, this book is not only timely but of lasting value in the day-to-day work of tax lawyers and tax professionals in companies, banks and funds, and is sure to be of interest to government officials, academics and researchers involved with financial instruments taxation.
Download or read book Accounting Guide written by AICPA and published by John Wiley & Sons. This book was released on 2019-11-19 with total page 464 pages. Available in PDF, EPUB and Kindle. Book excerpt: It is critical to understand the complexities of the specialized accounting and regulatory requirements needed for the broker-dealer industry. This comprehensive guide has been designed to be beneficial for a wide range of professionals within the broker-dealer industry. Updates to this edition are to conform the content to current accounting standards and regulatory requirements. The updates include: SEC Release No. 34-86073, Amendment to Single Issuer Exemption for Broker-Dealers; ASU No. 2018-09, Codification Improvements; and, SEC Release Nos. 33-10532; 34-83875; IC-33203, Disclosure Update and Simplification. In addition, this edition features a new example disclosure note for revenue from contracts with customers, which has been added to the guide's illustrative financial statements and footnote disclosures.
Book Synopsis The Report: Colombia 2014 by : Oxford Business Group
Download or read book The Report: Colombia 2014 written by Oxford Business Group and published by Oxford Business Group. This book was released on 2013-08-25 with total page 292 pages. Available in PDF, EPUB and Kindle. Book excerpt: Indeed, the sound performance of the construction sector, strong investment in public works, restored consumer confidence and a recovery in the hydrocarbons industry enabled Colombia’s economy to regain dynamism and end 2013 with growth of 4.7%. Attracting a record $16.36bn in foreign direct investment in 2013, an 8.2% rise on the previous year, the Andean economy assured its spot among the region’s top investment targets. As in previous years, hydrocarbons attracted the lion’s share of FDI to the country, accounting for 81.6% of the total. While GDP grew by just 2.9% in the first quarter of 2014, the central bank forecasts growth of 4.3% for the year. With the possibility of a peace deal with the Revolutionary Armed Forces of Colombia (FARC), the next few years could see economic performance enhanced by improved agricultural and energy outputs, as well as increased FDI inflows.
Book Synopsis Wiley GAAP for Governments 2014 by : Warren Ruppel
Download or read book Wiley GAAP for Governments 2014 written by Warren Ruppel and published by John Wiley & Sons. This book was released on 2014-04-03 with total page 1373 pages. Available in PDF, EPUB and Kindle. Book excerpt: The most practical, authoritative guide to governmental GAAP Wiley GAAP for Governments 2014 is a comprehensive guide to the accounting and financial reporting principles used by state and local governments as well as other governmental entities. Designed with the needs of the user in mind, this comprehensive resource presents the important developments in governmental GAAP during the past year. Full coverage of authoritative accounting standards Extremely useful and user-friendly examples, illustrations, and helpful practice hints A comprehensive guide to the accounting and financial reporting principles used by state and local governments as well as other governmental entities Provides a look ahead to the status of current and future Governmental Accounting Standards Board standards and projects Offers information on the very latest in standard-setting activities Also by Warren Ruppel: Governmental Accounting Made Easy Wiley GAAP for Governments 2014 is a thorough, reliable reference financial professionals will consistently keep on their desks rather than on their bookshelves.
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:
Book Synopsis Prospective Financial Information by : AICPA
Download or read book Prospective Financial Information written by AICPA and published by John Wiley & Sons. This book was released on 2017-06-12 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: This resource provides interpretive guidance and implementation strategies for all preparation, compilation examination and agreed upon procedures on prospective financial information: Helps with establishing proven best-practices. Provides practical tools and resources to assist with compliance. Exposes potential pitfalls associated with independence and ethics requirements. SSAE No. 18 SSARS No. 23 Preparation and compilation engagements now fall under the SSARSs The attestation engagements require an assertion from the responsible party
Book Synopsis Effects of the new revenue recognition policy IFRS 15 for multinational Retail companies by : Annika Specht
Download or read book Effects of the new revenue recognition policy IFRS 15 for multinational Retail companies written by Annika Specht and published by GRIN Verlag. This book was released on 2022-05-25 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt: Research Paper (postgraduate) from the year 2021 in the subject Business economics - Accounting and Taxes, grade: 88%, Manchester Metropolitan University Business School, course: Corporate Reporting, language: English, abstract: The International Financial Reporting Standard 15 (IFRS 15) - Revenue from Contracts with Customers, announced in May 2014 by the International Accounting Standards Board (IASB) and Financial Accounting Standards Board (FASB), has widely changed the way how companies recognise, measure and disclose revenues. This article investigates the question of whether the objectives to eliminate inconsistencies, improve comparability and increase revenue levels were achieved in practice. The aim is to synthesize previous research on the various effects of the IFRS 15 implementation, specifically the accounting and information effects, and provide empirical evidence for the impact on financial statements. As available literature has identified the effects for the Retail sector only superficially without any quantification, this article aims to bridge current knowledge gaps by focusing on Retail companies. To carry out this research, the author has selected four multinational Retail companies to review qualitative and quantitative information on the IFRS 15 implementation from their annual reports to determine possible accounting and information effects. Results show that IFRS 15 had no significant but slightly positive impact on the financial figures of the selected companies, leading to the conclusion that the persued goal to improve revenue levels turned effective in the Retail sector.
Book Synopsis A Comparison of IFRS Standards and U. S. GAAP: Bridging the Differences by : Bob Uhl
Download or read book A Comparison of IFRS Standards and U. S. GAAP: Bridging the Differences written by Bob Uhl and published by . This book was released on 2019-02-22 with total page 76 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication discusses differences that are commonly found in practice between the International Accounting Standards Board's IFRS® Standards and the FASB's U.S. GAAP. The significance of these differences to a given entity will vary depending on such factors as the nature of its operations, the industry in which it operates, and the accounting policy choices it has made.
