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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 : Harry I. Wolk
Publisher : SAGE
ISBN 13 : 1412953456
Total Pages : 697 pages
Book Rating : 4.4/5 (129 download)
Download or read book Accounting Theory written by Harry I. Wolk and published by SAGE. This book was released on 2008 with total page 697 pages. Available in PDF, EPUB and Kindle. Book excerpt: Presents complex materials in a clear and understandable manner. Incorporating the latest accounting standards and presenting the most up-to-date accounting theory from the top academic journals in accounting and finance throughout the world.
Author :
Publisher :
ISBN 13 :
Total Pages : 188 pages
Book Rating : 4.:/5 (31 download)
Download or read book Financial Accounting for Local and State School Systems written by and published by . This book was released on 1981 with total page 188 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Katrina Avila Munichiello
Publisher : Tuttle Publishing
ISBN 13 : 9780804848992
Total Pages : 256 pages
Book Rating : 4.8/5 (489 download)
Download or read book A Tea Reader written by Katrina Avila Munichiello and published by Tuttle Publishing. This book was released on 2017-03-21 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: A Tea Reader contains a selection of stories that cover the spectrum of life. This anthology shares the ways that tea has changed lives through personal, intimate stories. Read of deep family moments, conquered heartbreak, and peace found in the face of loss. A Tea Reader includes stories from all types of tea people: people brought up in the tea tradition, those newly discovering it, classic writings from long-ago tea lovers and those making tea a career. Together these tales create a new image of a tea drinker. They show that tea is not simply something you drink, but it also provides quiet moments for making important decisions, a catalyst for conversation, and the energy we sometimes need to operate in our lives. The stories found in A Tea Reader cover the spectrum of life, such as the development of new friendships, beginning new careers, taking dream journeys, and essentially sharing the deep moments of life with friends and families. Whether you are a tea lover or not, here you will discover stories that speak to you and inspire you. Sit down, grab a cup, and read on.
Author : PKF International Ltd
Publisher : John Wiley & Sons
ISBN 13 : 1119104386
Total Pages : 1008 pages
Book Rating : 4.1/5 (191 download)
Download or read book Wiley IFRS 2016 written by PKF International Ltd and published by John Wiley & Sons. This book was released on 2016-03-02 with total page 1008 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accurately understand and implement the latest IFRS updates Wiley IFRS 2016 is your one-stop resource for understanding and implementing the current International Financial Reporting Standards as dictated by the International Accounting Standards Board (IASB). Fully updated to cover the latest standards and IFRIC interpretations, this book provides clear and concise explanation alongside practical implementation guidance. The information is organized by topic for ease of navigation, making it ideal for both quick reference and in-depth study, with general statement guidance followed by topic-specific discussion. The Disclosure Checklist helps you ensure full compliance at a glance, and advice for first-time adopters helps smooth the initial implementation process. The goal of the International Accounting Standards Board is to achieve global convergence of accounting standards, which will lead to uniformity in financial reporting around the world. Annual updates to the IFRS are a part of these efforts, so staying up to date is an essential part of compliance. This informative guide is your ideal reference, with the latest 2016 updates and practical advice. Understand the framework that unifies the IFRS Interpret and apply the standards correctly Verify compliance and completeness Get expert guidance on implementing the new and updated standard More and more countries around the globe are either adopting IFRS as their national standards, or adapting existing local standards to more closely align with those set by the IASB. Uniform reporting reduces the cost of financial statement preparation for multinational companies, and facilitates the jobs of investment analysts, investors, and others in assessing business results. Wiley IFRS 2016 gives you the explanation, interpretation, and practical guidance you need to ensure full compliance.
Author : Gerald I. White
Publisher : John Wiley & Sons
ISBN 13 : 0471375942
Total Pages : 786 pages
Book Rating : 4.4/5 (713 download)
Download or read book The Analysis and Use of Financial Statements written by Gerald I. White and published by John Wiley & Sons. This book was released on 2002-12-30 with total page 786 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting Standards (US and International) have been updated to reflect the latest pronouncements. * An increased international focus with more coverage of IASC and non-US GAAPs and more non-US examples.
Author : Joshua Ronen
Publisher : Bloomsbury Publishing USA
ISBN 13 : 0313366683
Total Pages : 192 pages
Book Rating : 4.3/5 (133 download)
Download or read book Off-Balance Sheet Activities written by Joshua Ronen and published by Bloomsbury Publishing USA. This book was released on 1990-11-30 with total page 192 pages. Available in PDF, EPUB and Kindle. Book excerpt: The objective of Off-Balance Sheet Activities is to gain insights into, and propose meaningful solutions to, those issues raised by the current proliferation of off-balance sheet transactions. The book has its origins in a New York University conference that focused on this topic. Jointly undertaken by the Vincent C. Ross Institute of Accounting Research and New York University's Salomon Center for the study of Financial Institutions at the Stern School of Business, the conference brought together academic researchers and practitioners in the field of accounting and finance to address the issues with the broad-mindedness requisite of a group whose approaches to solutions are as different from each other as their respectively theoretical and applied approaches to the disciplines of finance and accounting. The essays are divided into two sections. The first covers issues surrounding OBS activities and banking and begins with a brief introduction that places the essays into context. OBS activities and the underinvestment problem, whether loan sales are really OBS, and money demand and OBS liquidity are examined in detail. Section two, which also begins with a brief introduction, focuses on issues of securitized assets and financing. A report on recognition and measurement issues in accounting for securitized assets is followed by three separate discussion essays. Other subjects covered include contract theoretic analysis of OBS financing, the use of OBS financing to circumvent financial covenant restrictions, and debt contracting and financial contracting. The latter two contributions are also followed by discussion essays. This unique collection of papers will prove to be an interesting and valuable tool for accounting and finance professionals as well as for academics involved in these fields. It will also be an important addition to public, college, and university libraries.
Author : Steve Collings
Publisher : Bloomsbury Publishing
ISBN 13 : 1784515361
Total Pages : 789 pages
Book Rating : 4.7/5 (845 download)
Download or read book UK Financial Statements - Presentation and Disclosure Requirements written by Steve Collings and published by Bloomsbury Publishing. This book was released on 2016-10-28 with total page 789 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting standards in the UK and Republic of Ireland are going through a radical change. This book outlines the changes concerned, how they affect companies, what differences exist between the new and the old rules and what practitioners and directors should be aware of in producing financial statements for statutory purposes. To aid this theory, numerous worked examples and illustrative model accounts are included to help preparers understand how these changes should be implemented.Practitioners and preparers of accounts need to be fully versed in the changes to accounting practice and the stumbling blocks to avoid under the new rules. Each chapter contains a 'Pitfalls to avoid' section as well as a 'Chapter summary' to help preparers to understand the key differences. Invariably, if the accounts themselves are incorrect due to a misunderstanding of the new treatments, the resulting tax will be incorrect.UK Financial Statements: Presentation and Disclosure Requirements provides a comprehensive overview of the new reporting regimes in the UK and Republic of Ireland. Written by an expert in UK company financial reporting issues, it includes illustrative financial statements, model disclosures and the structure of the primary statements under new UK GAAP andEU-adopted IFRS. The appendices also contain useful disclosure checklists.The book is ideal for: Practitioners dealing with all types of companies Tax advisers Company directors Students studying for professional examinationsCoverage includes:Introduction;Overview of the revised Companies Act 2006;Summary of new UK GAAP and emerging issues and how to deal with them;Overview of small and micro-entity reporting requirements;Sample micro-entity financial statements;Sample small company financial statements;Sample medium-sized company financial statements;Sample large (unlisted) company financial statements;Sample EU-adopted IFRS financial statements;Abridged and adapted financial statements;Consolidated financial statements - overview of the requirements;Sample consolidated financial statements prepared to UK GAAP;Sample consolidated financial statements prepared to EU-adopted IFRS;Auditing financial statement disclosures.Appendices include: Disclosure checklists for micro-entities, small companies, medium-sized companies, large companies and EU-endorsed IFRS.
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 : George Georgiades
Publisher : CCH
ISBN 13 : 9780808091813
Total Pages : 1284 pages
Book Rating : 4.0/5 (918 download)
Download or read book GAAP Financial Statement Disclosures Manual 2008-2009 written by George Georgiades and published by CCH. This book was released on 2008-06 with total page 1284 pages. Available in PDF, EPUB and Kindle. Book excerpt: The GAAP Guide Level A, in both the text and on the accompanying easy-to-use CD-ROM, analyzes authoritative GAAP literature contained in Level A of the GAAP hierarchy, established by Statement on Auditing Standards No. 69, which include FASB Statements and Interpretations, as well as APB Opinions and Accounting Research Bulletins. It is written in clear, comprehensible language. Each pronouncement is discussed in a comprehensive format that makes it easy to understand and apply. Practical illustrations and examples demonstrate and clarify specific accounting principles.
Author : David W. Young
Publisher : John Wiley & Sons
ISBN 13 : 0787972932
Total Pages : 606 pages
Book Rating : 4.7/5 (879 download)
Download or read book Management Accounting in Health Care Organizations written by David W. Young and published by John Wiley & Sons. This book was released on 2004-01-16 with total page 606 pages. Available in PDF, EPUB and Kindle. Book excerpt: Management Accounting in Health Care Organizations offers an introduction to the subject of management accounting and provides a user-oriented approach to the concepts and techniques students need in order to understand management accounting in a health care context. This volume includes the information needed to master the basics of full-cost accounting, differential cost accounting, and responsibility accounting. It describes the uses and limitations of management accounting and the common accounting pitfalls managers face when making routine health care management decisions. This important text is formatted to provide an interactive learning approach. Students prepare answers to problems as they appear throughout each chapter and analyze one or more practice cases at the end of the chapter. Each chapter's practice case is followed by several cases that can be assigned for analysis and discussion in the classroom setting.
Author : Rudolph Malandro
Publisher :
ISBN 13 :
Total Pages : 100 pages
Book Rating : 4.3/5 (512 download)
Download or read book Financial Reporting of Long-term Leases written by Rudolph Malandro and published by . This book was released on 1965 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Donald E. Kieso
Publisher : J. Wiley & Sons
ISBN 13 : 9780470833735
Total Pages : 0 pages
Book Rating : 4.8/5 (337 download)
Download or read book Intermediate Accounting written by Donald E. Kieso and published by J. Wiley & Sons. This book was released on 2007-09-04 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Designed for use in an intermediate-level accounting course following the introductory course in accounting.
Author : Dick Johnston
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (144 download)
Download or read book The Disclosure of Long-term Leases in the Financial Statements of Lessees written by Dick Johnston and published by . This book was released on 1969 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The problem considered in this thesis is whether or not long term leases should be capitalized for balance sheet disclosure at the discounted value of the future rental payments under the lease. A deductive approach was employed wherein the concepts and definitions of the capitalization method were discussed. It was gen erally concluded that all long-term, noncancellable leases should be shown in this manner, since the lessee receives the potential services embodied in the asset while incurring a definite obligation to pay for this right, in the same manner as any other financing arrangement. The empirical evidence, as provided by two mail questionnaires, did not support the complete capitalization of all long-term, noncan cellable leases, but did indicate that capitalization would be an acceptable method of disclosing those leases which were in substance purchases of the property. As well, a more complete and consistent application of the disclosure criteria for long-term lease footnotes was requested by the respondents. The principal recommendation of the study is that those leases which provide, in effect, for the installment purchase of the property should be capitalized at present value of the future lease payments, and disclosed among the fixed assets of the entity. The obligation under the lease should also be disclosed as a long-term liability, together with proper details explaining the nature of the arrangement.
Author :
Publisher :
ISBN 13 :
Total Pages : 1486 pages
Book Rating : 4.3/5 (91 download)
Download or read book Code of Federal Regulations written by and published by . This book was released on 1981 with total page 1486 pages. Available in PDF, EPUB and Kindle. Book excerpt: Special edition of the Federal Register, containing a codification of documents of general applicability and future effect ... with ancillaries.
Author : D. R. Carmichael
Publisher : John Wiley & Sons
ISBN 13 : 1118171829
Total Pages : 946 pages
Book Rating : 4.1/5 (181 download)
Download or read book Accountants' Handbook, Financial Accounting and General Topics written by D. R. Carmichael and published by John Wiley & Sons. This book was released on 2012-06-05 with total page 946 pages. Available in PDF, EPUB and Kindle. Book excerpt: This highly regarded reference is relied on by a considerable part of the accounting profession in their day-to-day work. This comprehensive resource is widely recognized and relied on as a single reference source that provides answers to all reasonable questions on accounting and financial reporting asked by accountants, auditors, bankers, lawyers, financial analysts, and other preparers and users of accounting information. The new edition reflects the new FASB Codification, and includes expanded coverage of fair value and guidance on developing fair value estimates, fraud risk and exposure, healthcare, and IFRS.
Author : James Conrad Jacobsen
Publisher :
ISBN 13 :
Total Pages : 300 pages
Book Rating : 4.:/5 (31 download)
Download or read book Accounting for Long-term Lease Financing written by James Conrad Jacobsen and published by . This book was released on 1962 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt:
