Exposure Draft of Proposed Amendments to IAS 32, Financial Instruments, Disclosure and Presentation [and] IAS 39, Financial Instruments, Recognition and Measurement

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ISBN 13 :
Total Pages : 362 pages
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Book Synopsis Exposure Draft of Proposed Amendments to IAS 32, Financial Instruments, Disclosure and Presentation [and] IAS 39, Financial Instruments, Recognition and Measurement by : International Accounting Standards Board

Download or read book Exposure Draft of Proposed Amendments to IAS 32, Financial Instruments, Disclosure and Presentation [and] IAS 39, Financial Instruments, Recognition and Measurement written by International Accounting Standards Board and published by . This book was released on 2002 with total page 362 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Memorandum of Comment Submitted to the International Accounting Standards Board in November 2002 Concerning the Exposure Draft of Proposed 'Amendments to IAS 32 'Financial Instruments: Disclosure and Presentation, and IAS 39, Financial Instruments: Recognition and Measurement'.

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ISBN 13 :
Total Pages : 35 pages
Book Rating : 4.:/5 (733 download)

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Book Synopsis Memorandum of Comment Submitted to the International Accounting Standards Board in November 2002 Concerning the Exposure Draft of Proposed 'Amendments to IAS 32 'Financial Instruments: Disclosure and Presentation, and IAS 39, Financial Instruments: Recognition and Measurement'. by : Institute of Chartered Accountants in England and Wales

Download or read book Memorandum of Comment Submitted to the International Accounting Standards Board in November 2002 Concerning the Exposure Draft of Proposed 'Amendments to IAS 32 'Financial Instruments: Disclosure and Presentation, and IAS 39, Financial Instruments: Recognition and Measurement'. written by Institute of Chartered Accountants in England and Wales and published by . This book was released on 2002 with total page 35 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Exposure Draft of Proposed Amendments to IAS 32 Financial Instruments : Presentation and IAS 1 Presentation of Financial Statements: Financial Instruments Puttable at Fair Value and Obligations Arising on Liquidation

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ISBN 13 :
Total Pages : 66 pages
Book Rating : 4.E/5 ( download)

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Book Synopsis Exposure Draft of Proposed Amendments to IAS 32 Financial Instruments : Presentation and IAS 1 Presentation of Financial Statements: Financial Instruments Puttable at Fair Value and Obligations Arising on Liquidation by : International Accounting Standards Board

Download or read book Exposure Draft of Proposed Amendments to IAS 32 Financial Instruments : Presentation and IAS 1 Presentation of Financial Statements: Financial Instruments Puttable at Fair Value and Obligations Arising on Liquidation written by International Accounting Standards Board and published by . This book was released on 2006 with total page 66 pages. Available in PDF, EPUB and Kindle. Book excerpt:

IAS 39 - Accounting for Financial Instruments

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Publisher : diplom.de
ISBN 13 : 3832483284
Total Pages : 92 pages
Book Rating : 4.8/5 (324 download)

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Book Synopsis IAS 39 - Accounting for Financial Instruments by : Kathinka Kurz

Download or read book IAS 39 - Accounting for Financial Instruments written by Kathinka Kurz and published by diplom.de. This book was released on 2004-10-12 with total page 92 pages. Available in PDF, EPUB and Kindle. Book excerpt: Inhaltsangabe:Abstract: Financial markets have developed extremely in volume and complexity in the last 20 years. International investments are booming, due to the general relaxation of capital controls and the increasing demand of international diversification by investors. Driven by these developments the use and variety of financial instruments has grown enormously. Risk management strategies that are crucial to business success can no longer be executed without the use of derivative instruments. Accounting standards have not kept pace with the dynamic development of financial markets and instruments. Concerns about proper accounting regulations for financial instruments, especially derivatives, have been sharpened by the publicity surrounding large derivative-instrument losses at several companies. Incidences like the breakdown of the Barings Bank and huge losses by the German Metallgesellschaft have captured the public s attention. One of the standard setters greatest challenges is to develop principles applicable to the full range of financial instruments and implement structures that will adapt to new products that will continue to develop. Considering these aspects, the focus of this paper is to illustrate how financial instruments are accounted for under the regulations of the International Accounting Standard (IAS) 39. It refers to the latest version, Revised IAS 39 , which was issued in December 2003 and has to be applied for the annual reporting period beginning on or after January 1. 2005. First, the general regulations of this standard are demonstrated followed by special hedge accounting regulations. An overall conclusion that points out critical issues of IAS 39 is provided at the end of the paper. IAS 39 is highly complex and one of the most criticized International Financial Reporting Standards (IFRS). In many cases, the adoption of IAS 39 will lead to significant changes compared to former accounting regulations applied. Therefore the paper is designed to provide a broad understanding of the standard and to facilitate its implementation. Inhaltsverzeichnis:Table of Contents: Executive Summary1 1.Scope2 2.Financial Instruments - General Definitions and Regulations4 2.1Overview4 2.2Financial Assets4 2.3Financial Liabilities5 2.4Five Categories of Financial Instruments5 2.4.1Financial Assets and Liabilities at Fair Value through Profit or Loss6 2.4.2Held-to-Maturity Investment Assets7 2.4.3Loans and [...]

Financial Instruments

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ISBN 13 :
Total Pages : 564 pages
Book Rating : 4.E/5 ( download)

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Book Synopsis Financial Instruments by :

Download or read book Financial Instruments written by and published by . This book was released on 2005 with total page 564 pages. Available in PDF, EPUB and Kindle. Book excerpt: IAS 32 financial instruments: presentation - IFRIC 2 members¿ Shares in co-operative entities and similar instruments - Recognition and measurement - IAS 39 financial instruments: recognition and measurement - IFRS 7 financial instruments: disclosures - First-time adoption of IFRSs.

Official Gazette

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ISBN 13 :
Total Pages : 962 pages
Book Rating : 4.:/5 (89 download)

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Book Synopsis Official Gazette by : Philippines

Download or read book Official Gazette written by Philippines and published by . This book was released on 2006 with total page 962 pages. Available in PDF, EPUB and Kindle. Book excerpt:

International GAAP 2008

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Publisher : John Wiley & Sons
ISBN 13 : 0470694416
Total Pages : 3424 pages
Book Rating : 4.4/5 (76 download)

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Book Synopsis International GAAP 2008 by : Ernst & Young LLP

Download or read book International GAAP 2008 written by Ernst & Young LLP and published by John Wiley & Sons. This book was released on 2008-03-31 with total page 3424 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 2008 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. International GAAP 2008 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 new complex global world of international financial reporting, where IFRSs have become the accepted financial reporting system in more than 120 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. 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 2008 is accompanied by numerous worked examples, a comprehensive discussion of the practical issues of the day and the possible alternative solutions available, and hundreds of practical illustrations taken from the actual financial statements of companies that report under IFRSs. The only globally focused work on IFRS giving an international consistency of approach unavailable elsewhere This new and essential volume of practical guidance and expert interpretation deals with every aspect of applying International Financial Reporting Standards (IFRS) appropriately and effectively Written by financial reporting experts from the International Financial Reporting Group of Ernst & Young Includes a new chapter on Extractive Industries (mining, oil & gas), the biggest industry sector in the world This new edition in the International GAAP® series serves as a successor to the same authors’ market-dominating UK GAAP and UK & International GAAP "an important part to play in the process of promoting consistent, comparable and high quality financial reporting under IFRSs ... 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 Praise for previous editions in the International GAAP series: "A standard reference work" —Financial Times "The definitive guide to financial reporting" —The Times

Amendment to International Accounting Standard IAS 39, Financial Instruments, Recognition and Measurement

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Total Pages : 70 pages
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Book Synopsis Amendment to International Accounting Standard IAS 39, Financial Instruments, Recognition and Measurement by : International Accounting Standards Board

Download or read book Amendment to International Accounting Standard IAS 39, Financial Instruments, Recognition and Measurement written by International Accounting Standards Board and published by . This book was released on 2004 with total page 70 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Amendments to IAS 32 Financial Instruments, Presentation, and IAS 1 Presentation of Financial Statements

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ISBN 13 :
Total Pages : 50 pages
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Book Synopsis Amendments to IAS 32 Financial Instruments, Presentation, and IAS 1 Presentation of Financial Statements by : International Accounting Standards Board

Download or read book Amendments to IAS 32 Financial Instruments, Presentation, and IAS 1 Presentation of Financial Statements written by International Accounting Standards Board and published by . This book was released on 2008 with total page 50 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Basis for Conclusions on Exposure Draft of Proposed Amendments to IFRS 3 Business Combinations

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ISBN 13 :
Total Pages : 88 pages
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Book Synopsis Basis for Conclusions on Exposure Draft of Proposed Amendments to IFRS 3 Business Combinations by : International Accounting Standards Board

Download or read book Basis for Conclusions on Exposure Draft of Proposed Amendments to IFRS 3 Business Combinations written by International Accounting Standards Board and published by . This book was released on 2005 with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Financial Instruments

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ISBN 13 :
Total Pages : 22 pages
Book Rating : 4.E/5 ( download)

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Book Synopsis Financial Instruments by : International Accounting Standards Committee

Download or read book Financial Instruments written by International Accounting Standards Committee and published by . This book was released on 2000 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Financial Instruments with Characteristics of Equity

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ISBN 13 : 9781911040927
Total Pages : 147 pages
Book Rating : 4.0/5 (49 download)

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Book Synopsis Financial Instruments with Characteristics of Equity by :

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:

Exposure Draft of Proposed Amendments to IAS 36, Impairment of Assets, and IAS 38, Intangible Assets

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ISBN 13 :
Total Pages : 292 pages
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Book Synopsis Exposure Draft of Proposed Amendments to IAS 36, Impairment of Assets, and IAS 38, Intangible Assets by : International Accounting Standards Board

Download or read book Exposure Draft of Proposed Amendments to IAS 36, Impairment of Assets, and IAS 38, Intangible Assets written by International Accounting Standards Board and published by . This book was released on 2002 with total page 292 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Exposure Draft of Proposed Improvements to International Financial Reporting Standards

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ISBN 13 :
Total Pages : 184 pages
Book Rating : 4.E/5 ( download)

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Book Synopsis Exposure Draft of Proposed Improvements to International Financial Reporting Standards by : International Accounting Standards Board

Download or read book Exposure Draft of Proposed Improvements to International Financial Reporting Standards written by International Accounting Standards Board and published by . This book was released on 2007 with total page 184 pages. Available in PDF, EPUB and Kindle. Book excerpt:

International GAAP 2017

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Publisher : John Wiley & Sons
ISBN 13 : 1119344522
Total Pages : 5120 pages
Book Rating : 4.1/5 (193 download)

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Book Synopsis International GAAP 2017 by : Ernst & Young LLP

Download or read book International GAAP 2017 written by Ernst & Young LLP and published by John Wiley & Sons. This book was released on 2017-01-06 with total page 5120 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 IFRSs ... 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

International GAAP 2012

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Publisher : John Wiley & Sons
ISBN 13 : 111996945X
Total Pages : 4240 pages
Book Rating : 4.1/5 (199 download)

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Book Synopsis International GAAP 2012 by : Ernst & Young LLP

Download or read book International GAAP 2012 written by Ernst & Young LLP and published by John Wiley & Sons. This book was released on 2011-12-22 with total page 4240 pages. Available in PDF, EPUB and Kindle. Book excerpt: International GAAP is the leading and most comprehensive guide to interpreting and implementing IFRS. For accountants and auditors globally, it delivers guidance in addressing IFRS issues as they occur, in addition to being an invaluable resource when preparing interim and annual accounts. New for the 2012 Edition Updated annually to reflect the new IASB standards and interpretations, and to deliver the latest guidance on the application of IFRS, International GAAP 2012 has been fully revised in order to: Deal with all new and amended authoritative pronouncements, including the new standards on Consolidated Financial Statements (IFRS 10), Joint Arrangements (IFRS 11), Disclosure of Interests in Other Entities (IFRS 12) and Fair Value Measurement (IFRS 13) and revisions to standards including Financial Instruments (IFRS 9), Presentation of Financial Statements (IAS 1), Income Taxes (IAS 12), Employee Benefits (IAS 19), Separate Financial Statements (IAS 27) and Investments in Associates and Joint Ventures (IAS 28). Explain the many initiatives that are currently being pursued by the IASB and IFRS Interpretations Committee and that will lead to changes in accounting requirements. In particular, projects on Revenue Recognition, Leases, Financial Statement Presentation, Financial Instruments and Insurance Contracts may all significantly change current accounting practices. Provide insight and guidance on the interpretation and practical application of IFRS from a truly global perspective, based on the experience of the book's authors in dealing with recent day-to-day practical issues. Present the sections relating to Financial Instruments and Insurance Contracts in a separate volume for ease of access. The book will be published in three volumes with over 4,000 pages, consisting 53 chapters and numerous illustrative examples.

Wiley IFRS 2008

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Publisher : John Wiley & Sons
ISBN 13 : 0470135166
Total Pages : 1178 pages
Book Rating : 4.4/5 (71 download)

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Book Synopsis Wiley IFRS 2008 by : Barry J. Epstein

Download or read book Wiley IFRS 2008 written by Barry J. Epstein and published by John Wiley & Sons. This book was released on 2008-03-28 with total page 1178 pages. Available in PDF, EPUB and Kindle. Book excerpt: The one indispensable guide to IFRS compliance Wiley IFRS 2008 is the comprehensive source for guidance in applying IFRS to complex, real-world fact situations, and is equally valuable for preparers, auditors, and users of financial reports. To facilitate the reader's understanding, the book includes both examples created to explain particular IFRS requirements and selections from actual published financial statements, which have been copiously provided throughout, illustrating all key concepts. Barry J. Epstein (Chicago, IL) is a partner with Russell Novak & Company, LLP, where he specializes in technical and litigation consultation on U.S. and international accounting and auditing matters and corporate governance. Eva K. Jermakowicz, PhD, CPA (Nashville, TN) is a university professor and a leading consultant to international organizations and businesses. She is a frequent speaker at international venues and has 25 years of teaching experience.