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ISBN 13 : 9781907026713
Total Pages : 26 pages
Book Rating : 4.0/5 (267 download)
Download or read book Exposure Draft, Presentation of Items of Other Comprehensive Income (proposed Amendments to IAS 1) written by and published by . This book was released on 2010 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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ISBN 13 :
Total Pages : 15 pages
Book Rating : 4.:/5 (932 download)
Download or read book Presentation of Items of Other Comprehensive Income written by and published by . This book was released on 2011 with total page 15 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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ISBN 13 :
Total Pages : 11 pages
Book Rating : 4.:/5 (932 download)
Download or read book Snapshot written by and published by . This book was released on 2010 with total page 11 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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ISBN 13 :
Total Pages : 11 pages
Book Rating : 4.:/5 (934 download)
Download or read book Snapshot: Presentation of Items of Other Comprehensive Income (limited Amendments to IAS 1) ; Exposure Draft written by and published by . This book was released on 2010 with total page 11 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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ISBN 13 :
Total Pages : 854 pages
Book Rating : 4.:/5 (921 download)
Download or read book The Effects of Other Comprehensive Incom Disclosures and Presentation Formats on Investors and Managers Judgments written by and published by . This book was released on 2013 with total page 854 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since 2010, Financial Accounting Standards Board (FASB) and International Accounting Standards Board (IASB) have published many accounting standards relating to Other Comprehensive Income (OCI) items, starting with the issuance of a Staff Draft of an Exposure Draft on financial statement presentation in 2010, Accounting Standard Update (ASU) No. 2011-05 in 2011 and Amendments to IAS 1 in 2012, respectively. This study primarily investigated whether alternative financial statement presentation formats affected (a) investors' ability to detect earnings management, and (b) managers' willingness to engage in earnings management. The impacts of OCI disclosures and presentation formats were experimentally assessed in two experiments. In Experiment 1, I manipulated three forms of financial statement presentation formats (SD, ONE and TWO), two levels of non-professional investors' knowledge (High and Low) and two types of investors (Professional and Non-professional) in a 3*2*2 reduced factorial design.
Author : International Accounting Standards Board
Publisher :
ISBN 13 : 9781907026713
Total Pages : 32 pages
Book Rating : 4.0/5 (267 download)
Download or read book Exposure Draft, Presentation of Items of Other Comprehensive Income (proposed Amendments to IAS 1) written by International Accounting Standards Board and published by . This book was released on 2010 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Francesco Bellandi
Publisher : John Wiley & Sons
ISBN 13 : 1119950961
Total Pages : 459 pages
Book Rating : 4.1/5 (199 download)
Download or read book Dual Reporting for Equity and Other Comprehensive Income under IFRSs and U.S. GAAP written by Francesco Bellandi and published by John Wiley & Sons. This book was released on 2012-05-21 with total page 459 pages. Available in PDF, EPUB and Kindle. Book excerpt: Under IFRS, U.S. GAAP, and the SEC rules and regulations, business enterprises must recognise measure and disclose information regarding equity items on the face of the statement of financial position, other specific statements, or in the notes to the financial statements. However, under both IFRS and U.S. GAAP there is no all-inclusive general standard on stockholders’ equity. This book clarifies the process of reporting stockholders’ equity in a manner which can be reconciled under all the relevant standards. “Not only has the author addressed the informational needs of the players in the accounting industry, he has also drawn, based on his vast experience, practical implications of reporting under both standards.” —Noraini Mohd Nasir, Journal of Financial Reporting and Accounting
Author : International Accounting Standards Committee
Publisher :
ISBN 13 :
Total Pages : 22 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 2000 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : International Accounting Standards Committee
Publisher :
ISBN 13 :
Total Pages : 58 pages
Book Rating : 4.E/5 ( download)
Download or read book Presentation of Financial Statements written by International Accounting Standards Committee and published by . This book was released on 1997 with total page 58 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : International Accounting Standards Board
Publisher :
ISBN 13 :
Total Pages : 114 pages
Book Rating : 4.E/5 ( download)
Download or read book Exposure Draft of Proposed Amendments to IAS 1, Presentation of Financial Statements written by International Accounting Standards Board and published by . This book was released on 2006 with total page 114 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : International Accounting Standards Board
Publisher :
ISBN 13 :
Total Pages : 40 pages
Book Rating : 4.E/5 ( download)
Download or read book IFRS 1 written by International Accounting Standards Board and published by . This book was released on 2003 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : International Accounting Standards Board
Publisher :
ISBN 13 :
Total Pages : 84 pages
Book Rating : 4.E/5 ( download)
Download or read book IFRS 3 Business Combinations written by International Accounting Standards Board and published by . This book was released on 2004 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : International Accounting Standards Board
Publisher :
ISBN 13 :
Total Pages : 198 pages
Book Rating : 4.E/5 ( download)
Download or read book Extractive Activities written by International Accounting Standards Board and published by . This book was released on 2010 with total page 198 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Francesco Bellandi
Publisher : John Wiley & Sons
ISBN 13 : 1119960347
Total Pages : 847 pages
Book Rating : 4.1/5 (199 download)
Download or read book The Handbook to IFRS Transition and to IFRS U.S. GAAP Dual Reporting written by Francesco Bellandi and published by John Wiley & Sons. This book was released on 2012-05-03 with total page 847 pages. Available in PDF, EPUB and Kindle. Book excerpt: An indispensable guide to making the transition to dual IFRS/GAAP financial reporting U.S. financial reporting will undergo an unprecedented level of change within the next several years. U.S. companies face a convergence between U.S. GAAP and IFRS, affecting several major accounting standards—most notably in the areas of leasing, revenue recognition, and financial instruments. It is imperative that U.S. companies understand these major changes and their business and operational implications. The IFRS U.S. GAAP Dual Reporting Handbook to First-Time Adoption offers a comprehensive treatment of both the principles and techniques of dual reporting under IFRS/U.S. GAAP, while exploring the practical implications for accounting professionals of reporting under both sets of standards. Takes an operating approach to the implementation and application of the dual standards Draws upon the author's extensive firsthand experience to dispel uncertainty and offer decision makers expert technical assistance Defines systemic changes businesses will need to make to accommodate IFRS standards Compares the two bodies of standards item-by-item and identifies solutions under one set of standards to issues arising under the other Explores the strategic impact of structuring a company for IFRS transition In addition to covering the full range of critical issues surrounding adopting IFRS, this indispensable handbook is a rich resource of dual reporting tools, including financial statement formats, charts of accounts, accounting check-lists, reconciliation schedules, and operating manuals.
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 : PKF International Ltd
Publisher : John Wiley & Sons
ISBN 13 : 1119818656
Total Pages : 1011 pages
Book Rating : 4.1/5 (198 download)
Download or read book Wiley 2021 Interpretation and Application of IFRS Standards written by PKF International Ltd and published by John Wiley & Sons. This book was released on 2021-04-14 with total page 1011 pages. Available in PDF, EPUB and Kindle. Book excerpt: Wiley Interpretation and Application of IFRS® Standards The 2021 reference for the interpretation and application of the latest international standards Wiley IFRS® Standards 2021 is a revised and comprehensive resource that includes the information needed to interpret and apply the most recent International Financial Reporting Standards (IFRS®) as outlined by the International Accounting Standards Board (IASB). This accessible resource contains a wide range of practical examples as well as invaluable guidance on the expanding framework for unified financial reporting. The authors provide IFRIC interpretations and directions designed to ensure a clear understanding of the most recent standards. The IFRS® standards are ever evolving, therefore it is essential that professionals and students have the information needed to apply the standards correctly in real-world cases. Wiley IFRS® Standards 2021 offers a complete, up-to-date reference that aids in the application of the latest international standards in a manner that is transparent, accountable and efficient. This edition includes IFRS 9 Financial Instruments; IFRS 15 Revenue from Contracts with Customers; IFRS 16 Leases and amendments issued and effective for annual periods beginning on or after 01 January 2020 as issued by the IASB by 30 June 2020. This edition also includes some introductory guidance for IFRS 17 Insurance Contracts and incorporates the revised Conceptual Framework for Financial Reporting 2018. This guide is written by the people passionate about IFRS® at PKF International. PKF International member firms specialise in providing high quality audit, accounting, tax, and business advisory solutions to international and domestic organisations around the globe. PKF International is a member of the Forum of Firms – an organisation dedicated to consistent and high-quality standards of financial reporting and auditing practices worldwide. www.pkf.com. PKF International Limited administers a family of legally independent firms and does not accept any responsibility or liability for the actions or inactions of any individual member or correspondent firm or firms. All rights reserved.
Author : PKF International Ltd
Publisher : John Wiley & Sons
ISBN 13 : 1119699363
Total Pages : 1008 pages
Book Rating : 4.1/5 (196 download)
Download or read book Wiley Interpretation and Application of IFRS Standards 2020 written by PKF International Ltd and published by John Wiley & Sons. This book was released on 2020-08-03 with total page 1008 pages. Available in PDF, EPUB and Kindle. Book excerpt: Wiley IFRS® Standards 2020 is a revised and comprehensive resource that includes the information needed to interpret and apply the most recent International Financial Reporting Standards (IFRS®) as outlined by the International Accounting Standards Board (IASB). This accessible resource contains a wide range of practical examples as well as invaluable guidance on the expanding framework for unified financial reporting. The authors provide IFRIC interpretations and directions designed to ensure a clear understanding of the most recent standards. The IFRS® standards are ever evolving, therefore it is essential that professionals and students have the information needed to apply the standards correctly in real-world cases. Wiley IFRS® Standards 2020 offers a complete, up-to-date reference that aids in the application of the latest international standards in a manner that is transparent, accountable and efficient. This edition includes IFRS 9 Financial Instruments; IFRS 15 Revenue from Contracts with Customers; IFRS 16 Leases and amendments issued and effective for annual periods beginning on or after 01 January 2019 as issued by the IASB by 30 June 2019. This edition also includes some introductory guidance for IFRS 17 Insurance Contracts and incorporates the revised Conceptual Framework for Financial Reporting 2018. This guide is written by the people passionate about IFRS® at PKF International. PKF International member firms specialise in providing high quality audit, accounting, tax, and business advisory solutions to international and domestic organisations around the globe.
