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Harmonisierungsprozess Von Ifrs Ias Und Us Gaap Oktober 2005
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Book Synopsis Harmonisierungsprozess von IFRS / IAS und US-GAAP (Oktober 2005) by : A. Kaindl
Download or read book Harmonisierungsprozess von IFRS / IAS und US-GAAP (Oktober 2005) written by A. Kaindl and published by GBI Genios Wirtschaftsdatenbank GmbH. This book was released on 2005-11-07 with total page 11 pages. Available in PDF, EPUB and Kindle. Book excerpt: Die zum Ende 2005 geplante europaweite Anerkennung der US-GAAP durch die EU-Kommission droht eine Verzögerung. Grund dafür sind die unzureichenden praktischen Erfahrungen mit IFRS/IAS. Was die geplante Verzögerung für Auswirkungen auf die EU-Prospekt- und Transparenz-Richtlinie haben wird, ist noch unklar.
Book Synopsis An Executive's Guide for Moving from US GAAP to IFRS by : Peter Walton
Download or read book An Executive's Guide for Moving from US GAAP to IFRS written by Peter Walton and published by Business Expert Press. This book was released on 2009-08-01 with total page 141 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book will explain the complex inter-relationships between the International Accounting Standards Board (the creator of IFRS), the Financial Accounting Standards Board (FASB) and the Canadian Accounting Standards Board (AcSB), their work programme and their plans for the future.
Book Synopsis The Handbook to IFRS Transition and to IFRS U.S. GAAP Dual Reporting by : Francesco Bellandi
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 2012-05-07 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.
Download or read book US-GAAP & IAS, IFRS written by and published by . This book was released on 2006 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Consolidated Financial Statements in IAS/IFRS and German GAAP - Major Differences Explained by : Khanh Pham-Gia
Download or read book Consolidated Financial Statements in IAS/IFRS and German GAAP - Major Differences Explained written by Khanh Pham-Gia and published by GRIN Verlag. This book was released on 2009 with total page 61 pages. Available in PDF, EPUB and Kindle. Book excerpt: Research Paper (undergraduate) from the year 2008 in the subject Business economics - Business Management, Corporate Governance, grade: 1,3, University of applied sciences, Munich, language: English, abstract: Due to a regulation of the European Union (EU) concerning financial accounting issued on June 6th, 2002, all listed companies in EU are obligated to provide their Consolidated Financial Statements (CFS) in accordance with financial accounting principles of International Accounting Standards (IAS) or International Financial Reporting Standards (IFRS) from January 1st, 2005. This regulation enables a necessary harmonization of accounting principles within the EU and supports a clear comparability of CFS worldwide. The object of this study is to analyze major differences of CFS in German GAAP and IAS/IFRS. Thereby, variations of both accounting standards are compared and a major difference is explained thoroughly with a concrete example. The major differences of CFS in IAS/IFRS and German GAAP result from different aims of both accounting standards. The German GAAP is strongly based on prudence principle for protection of creditors and authoritative principle (tax accounting based on commercial accounting). In comparison, the IAS/IFRS deliver potential investors realistic and decision useful information about assets, finance, and profit situations of a company (true and fair view / fair presentation principle). These basic principles could be reflected in several key points of the both accounting standards whose differences are clarified in this study. Furthermore, an essential key point of CFS namely the basis of consolidation (contains enterprises included in the consolidation and capital consolidation methods) is illuminated with a concrete example. Hereby, the relation between the control influence of the parent enterprise on its "sub-entities" and the correspondent capital consolidation methods are studied.
Book Synopsis Consolidated financial statements in IAS/IFRS and German GAAP – Major differences explained by : Khanh Pham-Gia
Download or read book Consolidated financial statements in IAS/IFRS and German GAAP – Major differences explained written by Khanh Pham-Gia and published by GRIN Verlag. This book was released on 2009-07-24 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt: Research Paper (undergraduate) from the year 2008 in the subject Business economics - Business Management, Corporate Governance, grade: 1,3, University of applied sciences, Munich, language: English, abstract: Due to a regulation of the European Union (EU) concerning financial accounting issued on June 6th, 2002, all listed companies in EU are obligated to provide their Consolidated Financial Statements (CFS) in accordance with financial accounting principles of International Accounting Standards (IAS) or International Financial Reporting Standards (IFRS) from January 1st, 2005. This regulation enables a necessary harmonization of accounting principles within the EU and supports a clear comparability of CFS worldwide. The object of this study is to analyze major differences of CFS in German GAAP and IAS/IFRS. Thereby, variations of both accounting standards are compared and a major difference is explained thoroughly with a concrete example. The major differences of CFS in IAS/IFRS and German GAAP result from different aims of both accounting standards. The German GAAP is strongly based on prudence principle for protection of creditors and authoritative principle (tax accounting based on commercial accounting). In comparison, the IAS/IFRS deliver potential investors realistic and decision useful information about assets, finance, and profit situations of a company (true and fair view / fair presentation principle). These basic principles could be reflected in several key points of the both accounting standards whose differences are clarified in this study. Furthermore, an essential key point of CFS namely the basis of consolidation (contains enterprises included in the consolidation and capital consolidation methods) is illuminated with a concrete example. Hereby, the relation between the control influence of the parent enterprise on its “sub-entities” and the correspondent capital consolidation methods are studied.
Book Synopsis IAS/US GAAP Comparison by : David Cook
Download or read book IAS/US GAAP Comparison written by David Cook and published by . This book was released on 2002 with total page 782 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis IAS/US GAAP Comparison by : David Cook
Download or read book IAS/US GAAP Comparison written by David Cook and published by . This book was released on 2000 with total page 691 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Rechnungslegung international by : Karl Born
Download or read book Rechnungslegung international written by Karl Born and published by . This book was released on 2007 with total page 703 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis International Convergence of Accounting Practices by : Ann Tarca
Download or read book International Convergence of Accounting Practices written by Ann Tarca and published by . This book was released on 2007 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study examines reporting practices of a sample of foreign listed and domestic-only listed companies from the United Kingdom, France, Germany, Japan and Australia to determine the extent to which companies voluntarily use quot;internationalquot; standards. Two types of use of non-national standards in the consolidated accounts presented to the public are considered: adoption of quot;internationalquot; standards instead of national standards, and supplementary use where quot;internationalquot; standards are used in conjunction with national standards. quot;Internationalquot; standards are defined as US GAAP or IAS (now IFRS). The study tests for a preference for either set of standards and considers the relationship of choice of regime with firm attributes.The results show significant voluntary use of quot;internationalquot; standards in all five countries and among foreign listed and domestic-only listed companies. Companies using quot;internationalquot; standards are likely to be larger, have more foreign revenue and to be listed on one or more foreign stock exchanges. US GAAP is the predominant choice, but IAS are used by many firms in Germany and some in Japan. Firms listed in the United States' regulated markets (NYSE and NASDAQ) are more likely to choose US GAAP, but companies traded in the OTC market often select IAS.The study demonstrates for managers and regulators that there is considerable support for quot;internationalquot; standards, and that choice of IAS or US GAAP relates to specific firm characteristics, which differ according to a firm's country of origin. Most use of quot;internationalquot; standards reflects individual countries' institutional frameworks, confirming the key role of national regulators and standard setters in assisting companies to achieve more comparable international reporting.
Book Synopsis International Financial Reporting Standards (IFRS) US-GAAP, UK-GAAP and Indian-GAAP by : A. L. Saini
Download or read book International Financial Reporting Standards (IFRS) US-GAAP, UK-GAAP and Indian-GAAP written by A. L. Saini and published by . This book was released on 2007 with total page 780 pages. Available in PDF, EPUB and Kindle. Book excerpt:
