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Book Synopsis IAS - IFRS Standards by : Hicham Talbi
Download or read book IAS - IFRS Standards written by Hicham Talbi and published by . This book was released on 2020-12-12 with total page 188 pages. Available in PDF, EPUB and Kindle. Book excerpt: Over 113 countries require or permit the use of International Financial Reporting Standards (IFRS) for publicly-traded companies. Many other countries around the world are moving towards applying IFRS. This Book provides a broad, yet comprehensive overview of the International Financial Reporting Standards, and aims to help you understand how they are used globally. It is intended for students and finance professionals who need to acquire more detailed understanding of IFRS, this book is a fast and efficient solution that will develop your knowledge in this field as well as how to apply the standards. You will learn the concepts and principles which underpin them. Also, it can be a very effective tool for people who wish to prepare for a recognition such as DipIFR or CertIFRS froc ACCA.
Download or read book Wiley IFRS written by Abbas A. Mirza and published by John Wiley & Sons. This book was released on 2010-12-28 with total page 718 pages. Available in PDF, EPUB and Kindle. Book excerpt: Wiley IFRS: Practical Implementation Guide and Workbook, Second Edition is a quick reference guide on IFRS/IAS that includes easy-to-understand IFRS/IAS standards outlines, practical insights, case studies with solutions, illustrations and multiple-choice questions with solutions. The book greatly facilitates your understanding of the practical implementation issues involved in applying these complex "principles-based" standards. PS-Line
Book Synopsis Understanding IFRS Fundamentals by : Nandakumar Ankarath
Download or read book Understanding IFRS Fundamentals written by Nandakumar Ankarath and published by John Wiley & Sons. This book was released on 2010-06-03 with total page 434 pages. Available in PDF, EPUB and Kindle. Book excerpt: A one-stop resource for understanding and applying current International Financial Reporting Standards The move to International Financial Reporting Standards (IFRS) is the single most important initiative in the financial reporting world, with more than 100 countries requiring or allowing the use of IFRS for the preparation of financial statements by publicly held companies. It is expected that by 2011, more than 150 countries will be converting to it. It's clear that IFRS is here to stay—get the expert advice you need to properly implement IFRS with Understanding IFRS Fundamentals: International Financial Reporting Standards. Filled with easy-to-follow examples and case studies, Understanding IFRS Fundamentals: International Financial Reporting Standards is your handy resource to all things IFRS, presenting: Authoritative advice and simple explanations of IFRS standards Topical arrangement of issues of common interest to financial statement preparers and users Extracts from published financial statements illustrating practical implications for applying IFRS Guidance for finance professionals in more than 100 countries that have either adopted or adapted to IFRS Simple explanations of complex standards A practical reference with the answers to your issues of interest, Understanding IFRS Fundamentals: International Financial Reporting Standards serves as an essential resource for when you need information in a hurry. Stay on track and focused with the straightforward guidance in Understanding IFRS Fundamentals: International Financial Reporting Standards.
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 IFRS For Dummies by : Steven Collings
Download or read book IFRS For Dummies written by Steven Collings and published by John Wiley & Sons. This book was released on 2012-03-15 with total page 423 pages. Available in PDF, EPUB and Kindle. Book excerpt: The easy way to get a grip on International Reporting Standards IFRS For Dummies is your complete introduction to IFRS and international accounting and balancing standards. Combining all the facts needed to understand this complex subject with useful examples, this easy-to-read guide will have you on top of IFRS in no time. In plain English, it helps you make sense of IFRS and your understanding of: what they are and where they apply; how to adopt IFRS for the first time; how IFRS affects the key components of your financial statements; how to disclose information in financial statements; and much more. Covers what to do if you're applying IFRS for the first time Explains complicated material in plain English Helps you make sense of this principles-based set of standards that establish broad rules for financial reporting If you're an accountant, student, or trainee in need of accessible information on IFRS, this hands-on, friendly guide has you covered.
Book Synopsis IFRS for Small and Medium-Sized Enterprises by : Richard Wittsiepe
Download or read book IFRS for Small and Medium-Sized Enterprises written by Richard Wittsiepe and published by Springer Science & Business Media. This book was released on 2008-08-07 with total page 220 pages. Available in PDF, EPUB and Kindle. Book excerpt: Richard Wittsiepe analyses the relevant IFRS statements with a view to possibly integrating them into existing workflows in an annual audit. He weighs the key issues of conversion by comparing them with the 4th EU Directive for accounting within the EU. The aim is to visualise the workflows as the basis for creating support software which can make a key contribution to cost-effective conversion.
Download or read book Wiley IFRS written by Abbas A. Mirza and published by John Wiley & Sons. This book was released on 2011-04-05 with total page 615 pages. Available in PDF, EPUB and Kindle. Book excerpt: A one-stop resource for understanding and applying current International Financial Reporting Standards As the International Accounting Standards Board (IASB) makes rapid progress towards widespread acceptance and use of IFRS® (formerly named International Accounting Standards) worldwide, the need to understand these new standards increases. Now fully revised and updated, IFRS® Practical Implementation Guide and Workbook, Third Edition is the straightforward handbook for understanding and adapting the IFRS® standards. This quick reference guide includes easy-to-understand IAS/IFRS®outlines, explanations, and practical insights that greatly facilitate understanding of the practical implementation issues involved in applying these complex standards. Clearly explaining the IASB standards so that even first-time adopters of IFRS® will understand the complicated requirements, the Third Edition presents: Ten recently issued and revised IFRS® standards including business combinations, financial instruments and newly issued IFRS® for SMEs New International Financial Reporting Interpretations Committee (IFRIC) projects Multiple-choice questions with solutions and explanations to ensure thorough understanding of the complex IFRS®/IAS standards Case studies or "problems" with solutions illustrating the practical application of IFRS®/IAS Excerpts from published financial statements around the world Designed with the needs of the user in mind, IFRS® Practical Implementation Guide and Workbook, Third Edition is an essential desktop reference for accountants and finance professionals, as well as a thorough review guide for the IFRS®/IAS certification exam.
Book Synopsis Applying IFRS Standards by : Ruth Picker
Download or read book Applying IFRS Standards written by Ruth Picker and published by John Wiley & Sons. This book was released on 2019-06-24 with total page 754 pages. Available in PDF, EPUB and Kindle. Book excerpt: Understanding the main concepts of IFRS Standards The fourth edition of Applying IFRS Standards explains the core principles of International Financial Reporting (IFRS) Standards. It also addresses the skills needed to apply the standards in business environments. The book begins with an overview of the International Accounting Standards Board (IASB) and how it establishes accounting standards. The general book topics are then covered in detail and include: income taxes, financial instruments, fair value measurement, property, inventories, employee benefits and more. Discussion questions, exercises and references are provided throughout the book.
Book Synopsis The Influence of IAS/IFRS on the CCCTB, Tax Accounting, Disclosure and Corporate Law Accounting Concepts by : Peter H. J. Essers
Download or read book The Influence of IAS/IFRS on the CCCTB, Tax Accounting, Disclosure and Corporate Law Accounting Concepts written by Peter H. J. Essers and published by Kluwer Law International. This book was released on 2009 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The introduction of IAS/IFRS has consequences for tax accounting, disclosure and corporate law accounting concepts in individual Member States. The book focuses on differences between the Anglo-American view on accounting and various continental disclosure, tax and corporate accounting concepts. The first chapter describes the historical development of IAS/IFRS, the relationship with national accounting concepts and the possible future of IFRS. In the second chapter the authors analyse the different ways in which financial accounting in general and IAS/IFRS in particular influence tax accounting. In the third chapter the authors analyse the role of the accounts as disclosure document.
Book Synopsis IFRS Essentials by : Dieter Christian
Download or read book IFRS Essentials written by Dieter Christian and published by John Wiley & Sons. This book was released on 2013-03-27 with total page 578 pages. Available in PDF, EPUB and Kindle. Book excerpt: Gain a deeper understanding of financial reporting under IFRS through clear explanations and extensive practical examples. IFRS can be a complex topic, and books on the subject often tackle its intricacies through dense explanation across thousands of pages. Others seek to provide an overview of IFRS and these, while useful for the general reader, lack the depth required by practitioners and students. IFRS Essentials strikes a balance between the two extremes, offering concise interpretation of the crucial facts supported by a wealth of examples. Problems and their solutions are demonstrated in a manner which is short, straightforward and simple to understand, avoiding complex language; jargon and redundant detail. This book is suitable for students and lecturers at universities and other educational institutions, auditing and accounting trainees, and employees in the area of accounting and auditing who seek to develop their practical skills and deepen their knowledge of IFRS.
Book Synopsis Frequently Asked Questions in IFRS by : Steven Collings
Download or read book Frequently Asked Questions in IFRS written by Steven Collings and published by John Wiley & Sons. This book was released on 2013-03-01 with total page 229 pages. Available in PDF, EPUB and Kindle. Book excerpt: A concise FAQ guide to IFRS principles and practices Co-written by Steven Collings, winner of Accounting Technician of the Year at the British Accountancy Awards 2011, this book is a comprehensive guide to International Financial Reporting Standards (IFRS) which became mandatory in the EU in 2005, and they will almost certainly be adopted by most other developed countries in the near future. Unlike US-GAAP and other sets of standards, the IFRS are principles-based rather than rules-based, putting the onus of interpretation more on users than has previously been the case. Under IFRS users must understand the economic substance of operations, and they must be able to make assumptions, hypotheses, and estimations leading to an accounting treatment consistent with the general objectives of and principles behind IFRS financial reporting. In a handy, easy-to-navigate Q&A format, Frequently Asked Questions on IFRS provides accounting and finance professionals with the answers to some of the most commonly asked questions on the new standards. Covering the often complicated areas of accounting for financial instruments, tangible and intangible assets, provisions, and revenue recognition, the book also contains a valuable overview of the standards and the thinking behind them. Includes a comprehensive section on the new IFRS for small and medium enterprises Contains real-world examples from financial reports; a glossary of commonly used terms; and a 'Test Your Knowledge' section Provides a simple way to get up to speed on these often confusing, principles-based standards
Book Synopsis Applying International Financial Reporting Standards by : Keith Alfredson
Download or read book Applying International Financial Reporting Standards written by Keith Alfredson and published by . This book was released on 2007-02-02 with total page 1290 pages. Available in PDF, EPUB and Kindle. Book excerpt: The core focus of this text remains on the interpretation, analysis, illustration and application of the scope and purpose of the financial reporting processes under IFRS. Written for intermediate and advanced financial reporting courses, both at undergraduate and post graduate level.
Book Synopsis International Accounting/Financial Reporting Standards Guide 2009 by : David Alexander
Download or read book International Accounting/Financial Reporting Standards Guide 2009 written by David Alexander and published by CCH. This book was released on 2008-11 with total page 756 pages. Available in PDF, EPUB and Kindle. Book excerpt: Understanding reporting standards issued by the IASB is essential for those who prepare and/or interpret financial statements and are required to comply with the increasingly complex set of international accounting and financial reporting standards. The International Accounting/Financial Reporting Standards Guide is your survival handbook in today's global economy. It keeps you up-to-date on the latest general and industry-specific international reporting standards and the proposed changes on your immediate horizon that will most likely alter the way in which you must account for and disclose information.
Book Synopsis Corporate governance based on business reporting in accordance with IAS/IFRS accounting by : Andreas Schutt
Download or read book Corporate governance based on business reporting in accordance with IAS/IFRS accounting written by Andreas Schutt and published by GRIN Verlag. This book was released on 2008-05-27 with total page 131 pages. Available in PDF, EPUB and Kindle. Book excerpt: Bachelor Thesis from the year 2006 in the subject Business economics - Accounting and Taxes, grade: 1,7, University of Applied Sciences Essen, language: English, abstract: In recent years standard setting bodies as well as users such as capital markets have increased their demands for developing external reporting towards a HBR (HBR). Along with the requirement that listed companies located in Europe as of 1st January 2005 should prepare their consolidated financial statement in accordance with International Accounting Standards (IAS), more and more companies all over the world (freely or by obligation) are preparing and publishing their consolidated accounts applying International Financial Reporting Standards (IFRS). Using international accounting systems like IAS / IFRS with its central principle of “decision usefulness” makes it possible respectively obligatory to meet the information needs of a HBR by “ ... reducing the information asymmetry between providers and recipients of capital ... ” . “To be relevant to investors, creditors, and other for investment, credit and similar decision, [IAS / IFRS] accounting information must be capable of making difference in a decision by helping users to form predictions about the outcomes of past, present, and future events or to confirm correct expectations.” By calling for “decision useful” information within IAS / IFRS accounting one could ask why the collected information is only used for external business reporting. With its holistic approach, business reporting and its underlying informative basis determined by the principles and rules from IAS / IFRS provides the opportunity to use it as an internal control system in order to support managerial decisions as well. Or, to see it from a different angle, if “decision useful” information to prepare IAS / IFRS consolidated accounts are already gathered, it is to be questioned how CG can use them within the decision-making processes. Hence, the main goal of this elaboration is to figure out to what degree and how CG can benefit from “decision useful” information that holistic business reporting in accordance with IAS / IFRS holds. Therefore the present thesis, as the title already suggests, primarily deals with the analysis of (1st) what information HBR on the basis of IAS / IFRS accounting provides and (2nd) to what extent information from holistic business reporting is useful for corporate governance. Finally, this thesis will draw a conclusion on the analysis whether CG can be based on holistic business reporting in accordance with IAS / IFRS accounting and summarize its new insights in the topics of CG and HBR.
Book Synopsis Insights into IFRS : KPMG's practical guide to International Financial Reporting Standards. 1 by :
Download or read book Insights into IFRS : KPMG's practical guide to International Financial Reporting Standards. 1 written by and published by . This book was released on 2013 with total page 1468 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis IFRS 6 by : International Accounting Standards Board
Download or read book IFRS 6 written by International Accounting Standards Board and published by . This book was released on 2004 with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis IFRS 5 Non-current Assets Held for Sale and Discontinued Operations by : International Accounting Standards Board
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:
