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Author : International Accounting Standards Board
Publisher :
ISBN 13 :
Total Pages : 23 pages
Book Rating : 4.E/5 ( download)
Download or read book Disclosures--transfers of Financial Assets written by International Accounting Standards Board and published by . This book was released on 2010 with total page 23 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : International Accounting Standards Committee
Publisher :
ISBN 13 :
Total Pages : 96 pages
Book Rating : 4.E/5 ( download)
Download or read book Financial Instruments written by International Accounting Standards Committee and published by . This book was released on 1998 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Stephen G. Ryan
Publisher : John Wiley & Sons
ISBN 13 : 0470139579
Total Pages : 616 pages
Book Rating : 4.4/5 (71 download)
Download or read book Financial Instruments and Institutions written by Stephen G. Ryan and published by John Wiley & Sons. This book was released on 2007-04-10 with total page 616 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is an authoritative guide to the accounting and disclosure rules for financial institutions and instruments. It provides guidance from a “fair value” perspective and demonstrates the simplest and most natural measurement basis for reporting financial instruments, as is relevant for thrifts, mortgage banks, commercial banks, and property-casualty and life insurers.
Author : International Accounting Standards Board
Publisher :
ISBN 13 :
Total Pages : 34 pages
Book Rating : 4.E/5 ( download)
Download or read book Disclosures--transfers of Financial Assets written by International Accounting Standards Board and published by . This book was released on 2010 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : International Accounting Standards Board
Publisher :
ISBN 13 : 9781904230496
Total Pages : 46 pages
Book Rating : 4.2/5 (34 download)
Download or read book IFRS 4 Insurance Contracts written by International Accounting Standards Board and published by . This book was released on 2004 with total page 46 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 : John E. Stewart
Publisher : CCH
ISBN 13 : 9780808090571
Total Pages : 822 pages
Book Rating : 4.0/5 (95 download)
Download or read book CCH Accounting for Financial Assets and Liabilities: Sales, Transfers, and Extinguishments written by John E. Stewart and published by CCH. This book was released on 2006-11 with total page 822 pages. Available in PDF, EPUB and Kindle. Book excerpt: CCH Accounting for Leases analyzes FASB Statement No. 13, Accounting for Leases, which was released in November 1976, and the numerous successive Interpretations, Technical Bulletins, and Emerging Issue Task Force consensus issues that have been issued since then. Since Statement's 13 issuance, the FASB has amended the Statement 18 times, issued 6 Interpretations, and 12 Technical Bulletins. Further, the EITF has addressed leasing transactions in more than 30 different Issues (excluding issues related to consolidations of special purpose entities). This publication delves into the complex nature of the criteria set through defining a lease and determining whether it should be accounted for as a sale/purchase or as an operating lease. CCH Accounting for Leases also includes various interpretations and commentary related to investment tax credits (ITC) in the event ITC is reinstated in the future.
Author : AICPA
Publisher : John Wiley & Sons
ISBN 13 : 1948306638
Total Pages : 605 pages
Book Rating : 4.9/5 (483 download)
Download or read book Accounting and Valuation Guide written by AICPA and published by John Wiley & Sons. This book was released on 2019-09-16 with total page 605 pages. Available in PDF, EPUB and Kindle. Book excerpt: Developed for preparers of financial statements, independent auditors, and valuation specialists, this guide provides nonauthoritative guidance and illustrations regarding the accounting for and valuation of portfolio company investments held by investment companies within the scope of FASB ASC 946, Financial Services —Investment Companies, (including private equity funds, venture capital funds, hedge funds, and business development companies). It features16 case studies that can be used to reason through real situations faced by investment fund managers, valuation specialists and auditors, this guide addresses many accounting and valuation issues that have emerged over time to assist investment companies in addressing the challenges in estimating fair value of these investments, such as: Unit of account Transaction costs Calibration The impact of control and marketability Backtesting
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 : 9781911040927
Total Pages : 147 pages
Book Rating : 4.0/5 (49 download)
Download or read book Financial Instruments with Characteristics of Equity written by and published by . This book was released on 2018 with total page 147 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 : 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 : AICPA
Publisher : John Wiley & Sons
ISBN 13 : 1945498412
Total Pages : 857 pages
Book Rating : 4.9/5 (454 download)
Download or read book Audit and Accounting Guide Depository and Lending Institutions written by AICPA and published by John Wiley & Sons. This book was released on 2017-09-19 with total page 857 pages. Available in PDF, EPUB and Kindle. Book excerpt: The 2017 edition of this industry standard resource offers clear and practical guidance of audit and accounting issues such as transfers and servicing, troubled debt restructurings, financing receivables and the allowance for loan losses, and fair value accounting. It also provides direction for institutions assessing their operations and internal controls for regulatory considerations as well as discussions on existing regulatory reporting matters. Updates include: SAS No. 132, The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern SSAE No. 18, Attestation Standards: Clarification and Recodification Note: FASB ASU No. 2016-13 will have a significant impact on the guide; however, incorporation of guidance will not occur until the 2018 or 2019 edition of the guide.
Author : International Accounting Standards Board
Publisher :
ISBN 13 :
Total Pages : 58 pages
Book Rating : 4.E/5 ( download)
Download or read book IFRS 2 written by International Accounting Standards Board and published by . This book was released on 2004 with total page 58 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Ernst & Young LLP
Publisher : John Wiley & Sons
ISBN 13 : 1119344492
Total Pages : 4677 pages
Book Rating : 4.1/5 (193 download)
Download or read book International GAAP 2017 written by Ernst & Young LLP and published by John Wiley & Sons. This book was released on 2017-02-16 with total page 4677 pages. Available in PDF, EPUB and Kindle. Book excerpt: IFRSs, the standards set by the International Accounting Standards Board (IASB), are complex and sometimes obscure. Understanding their implications and applying them appropriately requires something special; and that is why International GAAP 2017 is the essential tool for anyone applying, auditing, interpreting, regulating, studying and teaching international financial reporting. It provides expert interpretation and practical guidance for busy professionals, and includes, in every chapter, detailed analysis of how complex financial reporting problems can be resolved appropriately and effectively. The International Financial Reporting Group of Ernst & Young includes financial reporting specialists from throughout the world. Complex technical accounting issues are explained clearly in a practical working context that enables immediate understanding of the point at issue. International GAAP 2017 is the only globally focused work on IFRSs. It is not constrained by any individual country’s legislation or financial reporting regulations, and it ensures an international consistency of approach unavailable elsewhere. It shows how difficult practical issues should be approached in the complex, global world of international financial reporting, where IFRSs have become the accepted financial reporting system in more than 100 countries. This integrated approach provides a unique level of authoritative material for anyone involved in preparing, interpreting or auditing company accounts, for regulators, academic researchers and for all students of accountancy. All aspects of the detailed requirements of IFRS are dealt with on a topic-by-topic basis. Each chapter of International GAAP 2017 deals with a key area of IFRS and has a common structure for ease of use: an introduction to the background issues; an explanation of relevant principles; a clear exposition of the requirements of IFRS; a discussion of the implications in practice and possible alternative solutions available; worked examples; extracts from real company accounts; a full listing of the required disclosures. "... an important part to play in the process of promoting consistent, comparable and high quality financial reporting under IFRS ... a book that not only provides an analysis of the requirements of the standards and the principles that they expound, but also presents a unique explanation of how the standards should be interpreted and applied in practice." —the Chairman of Trustees of the IASC Foundation "A standard reference work." —Financial Times "The definitive guide to financial reporting." —The Times
Author : AICPA
Publisher : John Wiley & Sons
ISBN 13 : 1945498331
Total Pages : 353 pages
Book Rating : 4.9/5 (454 download)
Download or read book Accounting Guide: Brokers and Dealers in Securities 2017 written by AICPA and published by John Wiley & Sons. This book was released on 2017-11-15 with total page 353 pages. Available in PDF, EPUB and Kindle. Book excerpt: The 2017 edition gives up-to-date industry-specific guidance needed to be able to tailor operations with the most current standards and regulations. Included are new best practices and interpretive guidance to industry-specific considerations, this guide has you covered. This edition offers “best practice” discussion of industry-specific issues such as fair value accounting and related disclosures, as well as compliance with regulatory requirements. Further, new guidance on initial margin has been approved in accordance with applicable AICPA requirements.
Author : Ernst & Young LLP
Publisher : John Wiley & Sons
ISBN 13 : 1119000009
Total Pages : 4268 pages
Book Rating : 4.1/5 (19 download)
Download or read book International GAAP 2015 written by Ernst & Young LLP and published by John Wiley & Sons. This book was released on 2015-02-11 with total page 4268 pages. Available in PDF, EPUB and Kindle. Book excerpt: IFRSs, the standards set by the International Accounting Standards Board (IASB), are complex and sometimes obscure. Understanding their implications and applying them appropriately requires something special; and that is why International GAAP® 2015 is the essential tool for anyone applying, auditing, interpreting, regulating, studying and teaching international financial reporting. It provides expert interpretation and practical guidance for busy professionals, and includes, in every chapter, detailed analysis of how complex financial reporting problems can be resolved appropriately and effectively. The International Financial Reporting Group of Ernst & Young includes financial reporting specialists from throughout the world. Complex technical accounting issues are explained clearly in a practical working context that enables immediate understanding of the point at issue. International GAAP® 2015 is the only globally focused work on IFRSs. It is not constrained by any individual country’s legislation or financial reporting regulations, and it ensures an international consistency of approach unavailable elsewhere. It shows how difficult practical issues should be approached in the complex, global world of international financial reporting, where IFRSs have become the accepted financial reporting system in more than 100 countries. This integrated approach provides a unique level of authoritative material for anyone involved in preparing, interpreting or auditing company accounts, for regulators, academic researchers and for all students of accountancy. All aspects of the detailed requirements of IFRS are dealt with on a topic-by-topic basis. Each chapter of International GAAP® 2015 deals with a key area of IFRS and has a common structure for ease of use: • An introduction to the background issues • An explanation of relevant principles • A clear exposition of the requirements of IFRS • A discussion of the implications in practice and possible alternative solutions available • Worked examples • Extracts from real company accounts • A full listing of the required disclosures
