Read Books Online and Download eBooks, EPub, PDF, Mobi, Kindle, Text Full Free.
Download Financial Reporting Under Changing Values full books in PDF, epub, and Kindle. Read online Financial Reporting Under Changing Values ebook anywhere anytime directly on your device. Fast Download speed and no annoying ads. We cannot guarantee that every ebooks is available!
Author : Morley P. Carscallen
Publisher :
ISBN 13 : 9780814422144
Total Pages : 47 pages
Book Rating : 4.4/5 (221 download)
Download or read book Financial Reporting Under Changing Values written by Morley P. Carscallen and published by . This book was released on 1977 with total page 47 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Baruch Lev
Publisher : John Wiley & Sons
ISBN 13 : 1119191084
Total Pages : 384 pages
Book Rating : 4.1/5 (191 download)
Download or read book The End of Accounting and the Path Forward for Investors and Managers written by Baruch Lev and published by John Wiley & Sons. This book was released on 2016-06-14 with total page 384 pages. Available in PDF, EPUB and Kindle. Book excerpt: An innovative new valuation framework with truly useful economic indicators The End of Accounting and the Path Forward for Investors and Managers shows how the ubiquitous financial reports have become useless in capital market decisions and lays out an actionable alternative. Based on a comprehensive, large-sample empirical analysis, this book reports financial documents' continuous deterioration in relevance to investors' decisions. An enlightening discussion details the reasons why accounting is losing relevance in today's market, backed by numerous examples with real-world impact. Beyond simply identifying the problem, this report offers a solution—the Value Creation Report—and demonstrates its utility in key industries. New indicators focus on strategy and execution to identify and evaluate a company's true value-creating resources for a more up-to-date approach to critical investment decision-making. While entire industries have come to rely on financial reports for vital information, these documents are flawed and insufficient when it comes to the way investors and lenders work in the current economic climate. This book demonstrates an alternative, giving you a new framework for more informed decision making. Discover a new, comprehensive system of economic indicators Focus on strategic, value-creating resources in company valuation Learn how traditional financial documents are quickly losing their utility Find a path forward with actionable, up-to-date information Major corporate decisions, such as restructuring and M&A, are predicated on financial indicators of profitability and asset/liabilities values. These documents move mountains, so what happens if they're based on faulty indicators that fail to show the true value of the company? The End of Accounting and the Path Forward for Investors and Managers shows you the reality and offers a new blueprint for more accurate valuation.
Author : Wolfgang Dick
Publisher : John Wiley & Sons
ISBN 13 : 0470688319
Total Pages : 358 pages
Book Rating : 4.4/5 (76 download)
Download or read book Financial Reporting under IFRS written by Wolfgang Dick and published by John Wiley & Sons. This book was released on 2010-10-11 with total page 358 pages. Available in PDF, EPUB and Kindle. Book excerpt: The International Financial Reporting Standards are quite different from other sets of accounting standards, and are fundamentally different from US-GAAP, in that they are based on principles, and not on detailed rules. Financial Reporting under IFRS:A topic-based approach offers a global perspective on IFRS by presenting the prescribed rationale and principles and illustrating them through numerous examples from large international companies. It aims to develop the fundamental skills necessary to read and use the information contained in all types of financial statements, through examples, activities, questions and answers. The book is broadly divided into three sections. Section one examines the structure of the Balance Sheet and the Income Statement, their links and the accounting mechanisms used to prepare them. Section two deals with the identification, evaluation and reporting of Balance Sheet items. Section three covers the use of financial statements to analyze a firm’s performance and its risks. Throughout the book special topics are covered, including Derivatives and Hedge accounting (IAS 39), Business Combination (IFRS 3) and Operating Segments (IFRS 8). Financial Reporting under IFRS is ideally suited to the needs of students of accounting and financial reporting, but all users of financial statements, from creditors and investors to suppliers, customers, employees and governments will benefit from its concise, topic-based approach.
Author : Peter Walton
Publisher : Routledge
ISBN 13 : 1136713107
Total Pages : 417 pages
Book Rating : 4.1/5 (367 download)
Download or read book The Routledge Companion to Fair Value and Financial Reporting written by Peter Walton and published by Routledge. This book was released on 2012-08-21 with total page 417 pages. Available in PDF, EPUB and Kindle. Book excerpt: Comprising contributions from a unique mixture of academics, standard setters and practitioners, and edited by an internationally recognized expert, this book, on a controversial and intensely debated topic, is the only definitive reference source available on the topics of fair value and financial reporting. Drawing chapters from a diverse range of contributors on different aspects of the subject together into one volume, it: examines the use of fair value in international financial reporting standards and the US standard SFAS 157 Fair Value Measurement, setting out the case for and against looks at fair value from a number of different theoretical perspectives, including possible future uses, alternative measurement paradigms and how it compares with other valuation models explores fair value accounting in practice, including audit, financial instruments, impairments, an investment banking perspective, approaches to fair value in Japan and the USA, and Enron’s use of fair value An outstanding resource, this volume is an indispensable reference that is deserving of a place on the bookshelves of both libraries and all those working in, studying, or researching the areas of international accounting, financial accounting and reporting.
Author : Michael J. Mard
Publisher : John Wiley & Sons
ISBN 13 : 0470933356
Total Pages : 307 pages
Book Rating : 4.4/5 (79 download)
Download or read book Valuation for Financial Reporting written by Michael J. Mard and published by John Wiley & Sons. This book was released on 2010-11-02 with total page 307 pages. Available in PDF, EPUB and Kindle. Book excerpt: Now in a third edition, Valuation for Financial Reporting provides practical implementation guidance for practitioners, auditors, and their clients in the private and public sectors. This one-stop resource clearly explains SFAS 141R, Business Combinations; SFAS 160, Noncontrolling Interests in Consolidated Financial Statements; and SFAS 157, Fair Value Measurements. The new edition furthers the elements of fair value in financial reporting in accordance with recent standards, providing primary emphasis on fair value measurements and reporting, and the valuation and impairment analysis of intangible assets and goodwill. Written by leading experts in the valuation field, the Third Edition features: Invaluable tools including flowcharts for SFAS 157 and SFAS 141R, a checklist for implementing the fair value measurement standard, and a preparer’s worksheet Discussion of the valuation aspects of the new financial reporting requirements, including how to identify and measure contingent considerations Interpretations of the accounting requirements with application of the requirements to specific facts and circumstances Specific guidance for determining fair value in a business combination Guidance for determining fair value measurement, including fair value definition, transaction costs, transportation costs, market participants, and highest and best use Now featuring an accompanying Website, Valuation for Financial Reporting, Third Edition is practical and easy to follow, with detailed examples of an impairment analysis as well as a business combination in which tangible and intangible assets are identified and valued. It is the authoritative reference every valuation professional must have.
Author : G.W. Dean
Publisher : Routledge
ISBN 13 : 1000166937
Total Pages : 313 pages
Book Rating : 4.0/5 (1 download)
Download or read book Forerunners of Realizable Values Accounting in Financial Reporting written by G.W. Dean and published by Routledge. This book was released on 2020-09-04 with total page 313 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book, first published in 1982, collects papers about market price valuations capable of different interpretations. Many give quite explicit support for the selling price case. Others are incapable of reasonable interpretation other than in support for selling price valuations. And still others are not inconsistent with the selling price case. Together they provide valuable historical analysis of selling price valuations in diverse contexts.
Author : Kristina Kraljevic
Publisher : GRIN Verlag
ISBN 13 : 3346214400
Total Pages : 113 pages
Book Rating : 4.3/5 (462 download)
Download or read book The change from amortised costs to fair value regarding the International Financial Reporting Standards 9 written by Kristina Kraljevic and published by GRIN Verlag. This book was released on 2020-07-28 with total page 113 pages. Available in PDF, EPUB and Kindle. Book excerpt: Master's Thesis from the year 2019 in the subject Economics - Finance, grade: 1, University of Applied Sciences Wiener Neustadt (Austria), language: English, abstract: This paper examines the adaption of the International Financial Reporting Standards 9, effective as of 1 January 2018. The introduction outlines the reasons for the amendments and the objectives of IFRS 9 which are divided into three phases. The focus of this paper is the effect of IFRS 9 on financial liabilities. While the International Accounting Standards 39 for financial liabilities are still accurate, IFRS 9 lead to a change in the fair value option. As a result, changes in the fair value which are caused by the own credit risk are booked into the other comprehensive income. This paper aims to give an overview on the relevant changes regarding IFRS 9. However, the main focus is set at the liabilities side, the classification and the measurement of financial liabilities. Although the IASB intended to create a model in order to classify financial instruments of both the asset and the liabilities side, it had to prioritise the asset side owing to the financial crisis and the demand for new regulations in 2009. Therefore, the research context considers the adjustment of the fair value option (FVO) treatment. Due to the new regulation, changes in the own credit spread or rather the creditworthiness need to be captured under the position “other comprehensive income” (OCI), which affects the net income. Unless the financial liability is designated as FVO, the subsequent measurement of the liability follows amortised cost. However, choosing the FVO implies that once the change in the credit spread has been recorded under the OCI, the amount is not reclassified into the profit-and-loss account (P & L). In contrast to that, a reclassification is permitted within equity e.g. a financial liability designated at FVO that is derecognised. The reason for the new regulation is based on IAS 39 and the measurement of liabilities in regard to the credit spread. Although, the creditworthiness deteriorated during the financial crisis, financial institutions had to realise the increasing credit spread in the P & L as an earning and a decreasing fair value (FV) of the liability. This mixed-model approach is a reason for the volatility in P & L’s and has been revised in the course of the IFRS 9.
Author : Henk Langendijk
Publisher : John Wiley & Sons
ISBN 13 : 0470862335
Total Pages : 384 pages
Book Rating : 4.4/5 (78 download)
Download or read book Is Fair Value Fair? written by Henk Langendijk and published by John Wiley & Sons. This book was released on 2003-07-07 with total page 384 pages. Available in PDF, EPUB and Kindle. Book excerpt: The failure of current mechanisms to either predict the collapse of various companies or curb corrupt practises has kept the subject of external reporting to the fore. Is Fair Value Fair? Financial Reporting in an International Perspective contains contributions from many highly-respected individuals involved in external reporting, regulation and standard setting. Their contributions discuss the future of regulation application of standards supervision audit Current trends are discussed, as are ways in which the current regulatory environment could be improved. With the new IFRS regulations coming into force in 2005, financial reporting is set toface radical changes. Is Fair Value Fair? fully prepares readers for these changes and is an invaluable tool for corporate financiers and institutional investors with an interest in the regulatory environment.
Author : Alfred M. King
Publisher : John Wiley & Sons
ISBN 13 : 0470008326
Total Pages : 354 pages
Book Rating : 4.4/5 (7 download)
Download or read book Fair Value for Financial Reporting written by Alfred M. King and published by John Wiley & Sons. This book was released on 2006-04-27 with total page 354 pages. Available in PDF, EPUB and Kindle. Book excerpt: Is Purchase Price Equal to Fair Value? With the FASB changing the requirements for increasing categories of assets and liabilities to be shown at current fair value, Fair Value for Financial Reporting answers this and other pertinent questions with crystal clarity. Alfred King, a top expert in the field, provides financial executives and auditors with a deep understanding of fair value reporting, the appraisal process, and appraisal services, and demystifies this topic with practical advice and helpful knowledge, making it a trusted reference on the ins and outs of fair value financial disclosure. Fair Value for Financial Reporting highlights the accounting and auditing requirements for fair value information and offers a detailed explanation of how the FASB is going to change "fair value" with topics including: the FASB's fair value proposals; determining the fair value of intangible assets; whether fair value can truly be audited; valuation of liabilities and contingent payments; valuation of hard assets and real estate; why two appraisers come up with different results; auditing of valuation reports; and selecting and working with an appraiser.
Author : Robert Herz
Publisher : Emerald Group Publishing
ISBN 13 : 1786356295
Total Pages : 464 pages
Book Rating : 4.7/5 (863 download)
Download or read book More Accounting Changes written by Robert Herz and published by Emerald Group Publishing. This book was released on 2016-09-12 with total page 464 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume, More Accounting Changes, is a revised and updated edition of Herz’s earlier work, reflecting: developments in financial reporting; global developments regarding the use of International Financial Reporting Standards; current efforts at disclosure modernization and simplification by the SEC and FASB; and more developments in the field.
Author : Abbas A. Mirza
Publisher : John Wiley & Sons
ISBN 13 : 0470893605
Total Pages : 622 pages
Book Rating : 4.4/5 (78 download)
Download or read book International Financial Reporting Standards (IFRS) Workbook and Guide written by Abbas A. Mirza and published by John Wiley & Sons. This book was released on 2010-05-27 with total page 622 pages. Available in PDF, EPUB and Kindle. Book excerpt: International Financial Reporting Standards (IFRS) Workbook and Guide is a one stop resource for understanding and applying current International Financial Reporting Standards (IFRS) and offers: Easy-to-understand explanations of all IFRSs/IASs and IFRICs/SICs issued by the IASB/IASC up to March 2006 Illustrative examples Practical insights Worked case studies Multiple-choice questions with solutions Technically reviewed by Liesel Knorr, Secretary General of the German Accounting Standards Committee and former technical director of the International Accounting Standards Committee (IASC). Forewords by: Sir David Tweedie, Chairman of the International Accounting Standards Board (IASB) Philippe Richard, Secretary General of the International Organization of Securities Commissions (IOSCO)
Author : James P. Catty
Publisher : John Wiley & Sons
ISBN 13 : 1118004388
Total Pages : 256 pages
Book Rating : 4.1/5 (18 download)
Download or read book The Professional's Guide to Fair Value written by James P. Catty and published by John Wiley & Sons. This book was released on 2012-02-01 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: An all-encompassing guide to the elements and basics of fair value With the important role fair value is playing in the creation of a converged set of global accounting standards, demand for products in this category is growing spectacularly. The elements and basics of fair value are covered, including risk, dealing with the SEC, and details on legal responsibility. In addition, sample financial statements are included, along with tables, recommended applicable techniques, and management checklists for those who are responsible for preparing and approving of financial statements. Written by the Chairman and co-CEO of the International Association of Consultants, Valuators and Analysts (IACVA) Includes sample financial statements of both U.S. and foreign companies Appropriate for anyone involved professionally with finance—managers, accountants, investors, bankers, instructors, and students—The Professional's Guide to Fair Value is a reliable reference on the ins and outs of fair value financial disclosure.
Author : Henri Theil
Publisher : John Wiley & Sons
ISBN 13 :
Total Pages : 784 pages
Book Rating : 4.:/5 (321 download)
Download or read book Principles of Econometrics written by Henri Theil and published by John Wiley & Sons. This book was released on 1971-06-15 with total page 784 pages. Available in PDF, EPUB and Kindle. Book excerpt: Mathematical tools: matrix algebra; Statistical tools: inference and distribution theory; Least squares and the standerd linear model; Partial and miltiple correlation; The statistical analysis of sisturbances; Generalized least squares and linear constraints; The combination of several linear relations; Asymptotic distribution theory.
Author : Michael J. Mard
Publisher : John Wiley & Sons
ISBN 13 : 0470173998
Total Pages : 237 pages
Book Rating : 4.4/5 (71 download)
Download or read book Valuation for Financial Reporting written by Michael J. Mard and published by John Wiley & Sons. This book was released on 2007-10-19 with total page 237 pages. Available in PDF, EPUB and Kindle. Book excerpt: Essential procedures for the measurement and reporting of fair value in Financial statements Trusted specialists Michael Mard, James Hitchner, and Steven Hyden present reliable and thorough guidelines, case studies, implementation aids, and sample reports for managers, auditors, and valuators who must comply with the Financial Accounting Standards Board Statement of Financial Accounting Standards Nos. 141, Business Combinations; 142, Goodwill and Other Intangible Assets; 144, Accounting for the Impairment or Disposal of Long-Lived Assets; and the new 157, Fair Value Measurements. This important guide: * Explains the new valuation aspects now required by SFAS No. 157 * Presents the new definition of fair value and certain empirical research * Distinguishes fair value from fair market value * Provides a case study that measures the fair values of intangible assets and goodwill under SFAS Nos. 141 and 157 * Includes a detailed case study that tests the impairment of goodwill and long-lived assets and measures the financial impact of such impairment under SFAS Nos. 142 and 144 * Cross-references and reconciles the valuation industry's reporting standards among all of the valuation organizations * Includes two sample valuation reports, one of which is a new USPAP- compliant PowerPoint? presentation format * Includes implementation aids for controlling the gathering of data necessary for analyses and for guiding the valuation work program
Author : Greg F. Burton
Publisher : Routledge
ISBN 13 : 113407042X
Total Pages : 1163 pages
Book Rating : 4.1/5 (34 download)
Download or read book International Financial Reporting Standards written by Greg F. Burton and published by Routledge. This book was released on 2015-02-20 with total page 1163 pages. Available in PDF, EPUB and Kindle. Book excerpt: International Financial Reporting Standards: A Framework-based Perspective links broad concepts and general accounting principles to the specific requirements of IFRS to help students develop and understand the judgments required in using a principle-based standard. Although it is still unclear whether the US will adopt IFRS, the global business environment makes it necessary for accounting students and professionals to be bilingual in both US GAAP and IFRS. This comprehensive textbook offers: A clear presentation of the concepts underlying IFRS A conceptual framework to guide students in interpreting and applying IFRS rules A comparison between IFRS and US GAAP to develop students’ understanding of the requirements of each standard Real world examples and case studies to link accounting theory to practice, while also exposing students to different interpretations and applications of IFRS End of chapter material covering other aspects of financial reporting, including international auditing standards, international ethics standards, and corporate governance and enforcement, as well as emerging topics, such as integrated accounting, sustainability and social responsibility accounting and new forms of financial reporting Burton & Jermakowicz have crafted a thorough and extensive tool to give students a competitive edge in understanding, and applying IFRS. A companion website provides additional support for both students and instructors.
Author : George J. Benston
Publisher : Oxford University Press
ISBN 13 : 0195305833
Total Pages : 333 pages
Book Rating : 4.1/5 (953 download)
Download or read book Worldwide Financial Reporting written by George J. Benston and published by Oxford University Press. This book was released on 2006-04-13 with total page 333 pages. Available in PDF, EPUB and Kindle. Book excerpt: Addresses two related challenges - the way in which financial reporting can deal with increasingly complex business transactions, and the demand for a single set of high-quality international accounting standards. Analyses the arguments for and against a single worldwide standard and multiple competitive standards and includes international treatments of intangibles, risk, and non-financial information.
Author : Philippines
Publisher :
ISBN 13 :
Total Pages : 864 pages
Book Rating : 4.:/5 (891 download)
Download or read book Official Gazette written by Philippines and published by . This book was released on 2009 with total page 864 pages. Available in PDF, EPUB and Kindle. Book excerpt:
