Information Guide on Adoption and Implementation of International Financial Reporting Standards for the Canadian Upstream Oil and Gas Industry

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ISBN 13 :
Total Pages : 75 pages
Book Rating : 4.:/5 (1 download)

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Book Synopsis Information Guide on Adoption and Implementation of International Financial Reporting Standards for the Canadian Upstream Oil and Gas Industry by :

Download or read book Information Guide on Adoption and Implementation of International Financial Reporting Standards for the Canadian Upstream Oil and Gas Industry written by and published by . This book was released on 2009 with total page 75 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Financial Reporting

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Publisher : Hamilton, Ont. : Society of Management Accountants of Canada
ISBN 13 : 9780920212523
Total Pages : 250 pages
Book Rating : 4.2/5 (125 download)

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Book Synopsis Financial Reporting by : John E. Butterworth

Download or read book Financial Reporting written by John E. Butterworth and published by Hamilton, Ont. : Society of Management Accountants of Canada. This book was released on 1986 with total page 250 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Greenhouse Gas Protocol

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Publisher : World Business Pub.
ISBN 13 : 9781569735688
Total Pages : 0 pages
Book Rating : 4.7/5 (356 download)

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Book Synopsis The Greenhouse Gas Protocol by :

Download or read book The Greenhouse Gas Protocol written by and published by World Business Pub.. This book was released on 2004 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The GHG Protocol Corporate Accounting and Reporting Standard helps companies and other organizations to identify, calculate, and report GHG emissions. It is designed to set the standard for accurate, complete, consistent, relevant and transparent accounting and reporting of GHG emissions.

Implementation Challenge

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Publisher :
ISBN 13 :
Total Pages : 15 pages
Book Rating : 4.:/5 (159 download)

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Book Synopsis Implementation Challenge by : PricewaterhouseCoopers (Firm)

Download or read book Implementation Challenge written by PricewaterhouseCoopers (Firm) and published by . This book was released on 2005 with total page 15 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Financial Reporting in North America

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Publisher : [Norwalk, Conn.] : Financial Accounting Standards Board
ISBN 13 :
Total Pages : 224 pages
Book Rating : 4.3/5 (512 download)

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Book Synopsis Financial Reporting in North America by : Canadian Institute of Chartered Accountants

Download or read book Financial Reporting in North America written by Canadian Institute of Chartered Accountants and published by [Norwalk, Conn.] : Financial Accounting Standards Board. This book was released on 1995 with total page 224 pages. Available in PDF, EPUB and Kindle. Book excerpt: The following report is the result of the first-ever extensive and concerted study sponsored by the accounting standard-setting bodies of North America...To undertake the project a group of representatives of the three countries was established in August 1992, comprising individuals representing various backgrounds including accounting, finance, securities regulation, academe and industry. Its primary objectives were to: -- Analyze similarities and differences in accounting standards in Canada, Mexico and the United States; -- Identify areas where progress might be made in harmonizing these accounting standards; -- Provide users of financial statements with information that will enhance their ability to compare business enterprises in the three countries.

A Central Bank's Guide to International Financial Reporting Standards

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Publisher : International Monetary Fund
ISBN 13 : 1513589687
Total Pages : 155 pages
Book Rating : 4.5/5 (135 download)

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Book Synopsis A Central Bank's Guide to International Financial Reporting Standards by : Mr. Rudy Wytenburg

Download or read book A Central Bank's Guide to International Financial Reporting Standards written by Mr. Rudy Wytenburg and published by International Monetary Fund. This book was released on 2021-12-17 with total page 155 pages. Available in PDF, EPUB and Kindle. Book excerpt: About one-quarter of the world’s central banks apply IFRS with approximately a quarter more looking to IFRS for further guidance where their local standards do not provide enough guidance. Given the varied mandates and types of policy operations undertaken by central banks, there also exists significant variation in practice, style, and the extent of the financial disclosures in both the primary statements and in the note disclosures. By their nature, central banks are unique in their jurisdiction and so do not always have local practices and examples they can follow. Although the major accounting firms have created model disclosures intended for commercial banks, these are often not totally appropriate for a central bank. The application of IFRS across central banks differs based on the mandate of the central bank and the capacity of the accounting profession in the specific jurisdiction. An analysis of international practices, such as those undertaken in preparing these model statements, may help address questions about the structure of the statements themselves as well as the organization of the note disclosures. As a consequence, each central bank following IFRS has largely developed its own disclosures with only limited reference to others. Input from the external auditors has been significant, but some of this has been determined by the approach used by the specific auditor’s style for commercial banks rather than central banks. Auditors do not always fully appreciate the differences between a commercial bank and a central bank, which has a different role and undertakes transactions to meet its policy objectives. This has often led to an over emphasis of items not material in the context of a central bank and insufficient disclosures on operations or accountabilities specific to the functions of the central bank.

Disclosures about Oil and Gas Producing Activities

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Publisher :
ISBN 13 :
Total Pages : 84 pages
Book Rating : 4.3/5 (512 download)

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Book Synopsis Disclosures about Oil and Gas Producing Activities by : Financial Accounting Standards Board

Download or read book Disclosures about Oil and Gas Producing Activities written by Financial Accounting Standards Board and published by . This book was released on 1982 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Guide to International Financial Reporting Standards in Canada

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Publisher :
ISBN 13 : 9781553858423
Total Pages : pages
Book Rating : 4.8/5 (584 download)

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Book Synopsis Guide to International Financial Reporting Standards in Canada by : Irene Wiecek

Download or read book Guide to International Financial Reporting Standards in Canada written by Irene Wiecek and published by . This book was released on 2014 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

International Financial Reporting Standards

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Publisher :
ISBN 13 : 9780888082510
Total Pages : 121 pages
Book Rating : 4.0/5 (825 download)

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Book Synopsis International Financial Reporting Standards by : Jason Doucet

Download or read book International Financial Reporting Standards written by Jason Doucet and published by . This book was released on 2011 with total page 121 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Guide to International Financial Reporting Standards in Canada

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Publisher :
ISBN 13 : 9781553859338
Total Pages : pages
Book Rating : 4.8/5 (593 download)

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Book Synopsis Guide to International Financial Reporting Standards in Canada by : Ingrid McLeod-Dick

Download or read book Guide to International Financial Reporting Standards in Canada written by Ingrid McLeod-Dick and published by . This book was released on 2015 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

International Financial Reporting

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Publisher :
ISBN 13 :
Total Pages : 36 pages
Book Rating : 4.3/5 (512 download)

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Book Synopsis International Financial Reporting by : Accountants International Study Group

Download or read book International Financial Reporting written by Accountants International Study Group and published by . This book was released on 1975 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:

International Financial Reporting Standards (IFRS) Adoption and Oil & Gas Companies Performance in Nigeria

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

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Book Synopsis International Financial Reporting Standards (IFRS) Adoption and Oil & Gas Companies Performance in Nigeria by : Aminu Abdullahi

Download or read book International Financial Reporting Standards (IFRS) Adoption and Oil & Gas Companies Performance in Nigeria written by Aminu Abdullahi and published by . This book was released on 2017 with total page 4 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study investigates the effect of IFRS adoption on the performance of oil and gas marketing companies in Nigeria. The study utilise financial statements of a sample of eight (8) oil and gas companies operating in the country. These companies were purposively selected due to availability of data. Firms' performance was proxied by Profit Margin (PM), Return on Assets (ROA) and Return on Equity (ROE) ratios and were considered as dependent variables to be determined by reporting regime (RR) as independent variable. While Current Ratio (CR), quick Test (QT), Total Debt Ratio (TDR) Earnings per Share (EPS) and Equity Debt Ratio (EDR) are use as control variables. The ratios were computed and compared for 4 years (2010 to 2011) before mandatory IFRS adoption and 2012 to 2013 often mandatory adoption OLS, regression with help of eviews 9 was employed for the analysis. The study reveals IFRS adoption has not improved the performance of oil and gas companies in Nigeria. The paper recommended that, oil and gas companies should continue to comply with provisions of IFRS as it will improve their reporting quality which may also improve their performance as result of more investment flow, easy access to capital and comparability.

Guide to International Financial Reporting Standards in Canada

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

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Book Synopsis Guide to International Financial Reporting Standards in Canada by : Irene Wiecek

Download or read book Guide to International Financial Reporting Standards in Canada written by Irene Wiecek and published by . This book was released on 2014 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

A Perceptual Study of the Implementation of International Financial Reporting Standards for Enhancing Accounting Financial Transparency

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

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Book Synopsis A Perceptual Study of the Implementation of International Financial Reporting Standards for Enhancing Accounting Financial Transparency by : Pinky Dholakia

Download or read book A Perceptual Study of the Implementation of International Financial Reporting Standards for Enhancing Accounting Financial Transparency written by Pinky Dholakia and published by . This book was released on 2013 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: A financial reporting system supported by strong governance, high quality standards and firm regulatory framework is the key to economic development. Indeed, sound financial reporting standards underline the trust that investors place in financial reporting information and thus play an important role in contributing to the economic development of a country. This leads us to study the implementation of International Financial Reporting Standards (IFRS) for rapid growth of international trade and internationalization of firms. The IFRS issued by the International Accounting Standard Board (IASB) is increasingly being recognized as Global Reporting Standards. To date, there has been limited research conducted into the effects/implications of IFRS adoption. Thus, the present study aims to identify and evaluate the materiality of the impact of IFRS adoption on companies' financial position and performance, and examine individual standards and their effect on shareholders' equity. A model has been proposed to find out the views of Chartered Accountants (CA), Company Secretaries (CS), Postgraduates, Doctorates and ICWA, who are mainly concerned with the standards so that their acceptability towards IFRS can be assessed.

Due Process Handbook for the International Financial Reporting Interpretations Committee

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Publisher :
ISBN 13 :
Total Pages : 24 pages
Book Rating : 4.E/5 ( download)

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Book Synopsis Due Process Handbook for the International Financial Reporting Interpretations Committee by : International Financial Reporting Interpretations Committee

Download or read book Due Process Handbook for the International Financial Reporting Interpretations Committee written by International Financial Reporting Interpretations Committee and published by . This book was released on 2007 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Financial Reporting in the Oil and Gas Industry : International Financial Reporting Standards

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Publisher :
ISBN 13 :
Total Pages : 158 pages
Book Rating : 4.:/5 (14 download)

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Book Synopsis Financial Reporting in the Oil and Gas Industry : International Financial Reporting Standards by : PwC.

Download or read book Financial Reporting in the Oil and Gas Industry : International Financial Reporting Standards written by PwC. and published by . This book was released on 2017 with total page 158 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication examines the accounting issues that are most significant for the oil and gas industry. The issues are addressed following the oil and gas value chain: exploration and development, production and sales of product, together with issues that are pervasive to a typical oil and gas entity. It also covers sector-wide issues, such as: business combinations, joint ventures, decommissioning, impairment, royalty and income taxes, functional currency, leasing, financial instruments.

Guide to International Financial Reporting Standards in Canada

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Publisher :
ISBN 13 : 9781553858799
Total Pages : pages
Book Rating : 4.8/5 (587 download)

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Book Synopsis Guide to International Financial Reporting Standards in Canada by : Jane Bowen

Download or read book Guide to International Financial Reporting Standards in Canada written by Jane Bowen and published by . This book was released on 2014 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: