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International Financial Accounting And Reporting Practices
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Book Synopsis International Financial Reporting Standards (IFRS) and Indian Accounting Practices by : Jagadish R. Raiyani
Download or read book International Financial Reporting Standards (IFRS) and Indian Accounting Practices written by Jagadish R. Raiyani and published by . This book was released on 2012 with total page 169 pages. Available in PDF, EPUB and Kindle. Book excerpt: Economic reforms initiated in India since early 1990s have led to increasing attention being devoted to accounting standards as a means towards ensuring potent and transparent financial reporting by corporations. International Financial Reporting Standards (IFRSs) - issued by the International Accounting Standards Board (IASB) as the uniform language of business to protect the interests of international investors - have brought into focus the need for reforms in accounting procedures in different countries. IFRSs have been made applicable in India for specified business entities. The new accounting norms have posed challenges for business enterprises in terms of presentation of accounts, and accounting policies and procedures. This book explains the requirements of IFRSs and the attending implementation hurdles in India.
Book Synopsis Financial Accounting with International Financial Reporting Standards by : Jerry J. Weygandt
Download or read book Financial Accounting with International Financial Reporting Standards written by Jerry J. Weygandt and published by John Wiley & Sons. This book was released on 2018-07-18 with total page 871 pages. Available in PDF, EPUB and Kindle. Book excerpt: While there is growing interest in IFRS within the US, interest outside the US has exploded. Weygandt's fourth edition of Financial Accounting: IFRS highlights the integration of more US GAAP rules, a desired feature as more foreign companies find the United States to be their largest market. The highly anticipated new edition retains each of the key features (e.g. TOC, writing style, pedagogy, robust EOC) on which users of Weygandt Financial have come to rely, while putting the focus on international companies/examples, discussing financial accounting principles and procedures within the context of IFRS, and providing EOC exercises and problems that present students with foreign currency examples instead of solely U.S. dollars.
Book Synopsis International Financial Reporting Standards by : Greg F. Burton
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.
Book Synopsis Financial Accounting, Reporting, and Analysis by : Jennifer Maynard
Download or read book Financial Accounting, Reporting, and Analysis written by Jennifer Maynard and published by Oxford University Press, USA. This book was released on 2013-03-07 with total page 743 pages. Available in PDF, EPUB and Kindle. Book excerpt: Covering all the accounting issues and reporting standards (IAS, IFRS) that an accounting student needs to know, this text provides a fresh, decision-usefulness approach that will enhance students' interpretative skills and take their understanding to the next level.
Book Synopsis International Financial Reporting by : Alan Melville
Download or read book International Financial Reporting written by Alan Melville and published by Pearson UK. This book was released on 2019-05 with total page 597 pages. Available in PDF, EPUB and Kindle. Book excerpt: 'International Financial Reporting' delivers a focused, user-friendly introduction to international financial reporting and how to implement the IASB standards for undergraduate students. With more than 140 countries in the world now using international financial reporting standards (IFRSr Standards), knowledge of the standards issued by the International Accounting Standards Board (IASBr) is vital to students' success in financial accounting. Melville's International Financial Reporting employs a practical, applied approach in exploring and explaining the key international standards. With a focus on how to implement the standards, this text delivers a focused, user-friendly introduction to international financial reporting. Renowned for clear and concise language, this seventh edition brings the book completely up-to-date with international standards issued as of 1 January 2019.
Book Synopsis Financial Accounting and Reporting by : Barry Elliott
Download or read book Financial Accounting and Reporting written by Barry Elliott and published by Financial Times/Prentice Hall. This book was released on 2011 with total page 897 pages. Available in PDF, EPUB and Kindle. Book excerpt: Financial Accounting and Reporting is the most up to date text on the market. Now fully updated in its fourteenth edition, it includes extensive coverage of International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS). This market-leading text offers students a clear, well-structured and comprehensive treatment of the subject. Supported by illustrations and exercises, the book provides a strong balance of theoretical and conceptual coverage. Students using this book will gain the knowledge and skills to help them apply current standards, and critically appraise the underlying concepts and financial reporting methods.
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 Financial Reporting Standards and New Directions in Earnings Management by : Oliveira, Jonas da Silva
Download or read book International Financial Reporting Standards and New Directions in Earnings Management written by Oliveira, Jonas da Silva and published by IGI Global. This book was released on 2019-03-22 with total page 362 pages. Available in PDF, EPUB and Kindle. Book excerpt: The fiscal market is an unpredictable torrent of information that modern organizations strive to understand. Business professionals dedicate themselves to understanding uncertain results around economic performance to improve management, reporting standards, and predict trends in financial statements. International Financial Reporting Standards and New Directions in Earnings Management is an essential reference source that discusses identifying the behavioral patterns of managers and the accounting policies they use in different opportunistic circumstances. Featuring research on topics such as earnings quality, risk reports, and investor protection, this book is ideal for regulatory authorities, accountants, impression managers, auditors, academics, students, and researchers seeking coverage on the theoretical, empirical, and experimental studies that relate to the different themes within earnings management.
Book Synopsis International Financial Reporting and Analysis by : Ann Jorissen
Download or read book International Financial Reporting and Analysis written by Ann Jorissen and published by . This book was released on 2014-03-13 with total page 869 pages. Available in PDF, EPUB and Kindle. Book excerpt: This sixth edition of International Financial Reporting and Analysis has been fully updated for new international requirements reflecting changes in the IASB and IFRS whilst maintaining its effective conceptual approach in international reporting standards.New real world illustrations have been added and real life company accounts have been updated to include a wider range of companies from across the globe, ensuring this edition is truly international. This edition also comes with CourseMate and a companion website including PowerPoint slides, an Instructor’s Manual, a comprehensive Testbank and solutions to the end of chapter questions.
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 2021-04-05 with total page 145 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.
Book Synopsis Global Financial Accounting and Reporting by : Peter J. Walton
Download or read book Global Financial Accounting and Reporting written by Peter J. Walton and published by . This book was released on 2009 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: A book from Cengage Learning on Global Financial Accounting and Rep.
Book Synopsis Wiley IFRS 2014 by : Bruce Mackenzie
Download or read book Wiley IFRS 2014 written by Bruce Mackenzie and published by John Wiley & Sons. This book was released on 2014-02-20 with total page 1582 pages. Available in PDF, EPUB and Kindle. Book excerpt: Your one-stop resource for understanding current International Financial Reporting Standards As the International Accounting Standards Board (IASB) continues towards its goal of a set of high-quality financial reporting standards, and makes significant strides in achieving global convergence of accounting standards worldwide, International Financial Reporting Standards (IFRS) continue to be important to the accounting world. Wiley IFRS 2014 provides the necessary tools for understanding the IASB standards and offers practical guidance and expertise on how to use and implement them.
Book Synopsis The International Handbook of Public Financial Management by : Richard Allen
Download or read book The International Handbook of Public Financial Management written by Richard Allen and published by Springer. This book was released on 2013-08-15 with total page 1125 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Handbook is a virtual encyclopedia of public financial management, written by topmost experts, many with a background in the IMF and World Bank. It provides the first comprehensive guide to the subject that has been published in more than ten years. The book is aimed at a broad audience of academics/students, government officials, development agencies and practitioners. It covers both bread-and-butter topics such as the macroeconomic and legal framework for budgeting, budget preparation and execution, procurement, accounting, reporting, audit and oversight, as well as specialist subjects such as government payroll systems, local government finance, fiscal transparency, the management of fiscal risks, sovereign wealth funds, the management of state-owned enterprises, and political economy aspects of budgeting. The book sets out numerous examples and case studies describing good practice in public financial management, and is highly relevant for use in both advanced and developing countries.
Book Synopsis Corporate Financial Reporting and Analysis by : S. David Young
Download or read book Corporate Financial Reporting and Analysis written by S. David Young and published by John Wiley & Sons. This book was released on 2018-11-28 with total page 368 pages. Available in PDF, EPUB and Kindle. Book excerpt: Corporate Financial Reporting Analysis combines comprehensive coverage and a rigorous approach to modern financial reporting with a readable and accessible style. Merging traditional principles of corporate finance and accepted reporting practices with current models enable the reader to develop essential interpretation and analysis skills, while the emphasis on real-world practicality and methodology provides seamless coverage of both GAAP and IFRS requirements for enhanced global relevance. Two decades of classroom testing among INSEAD MBA students has honed this text to provide the clearest, most comprehensive model for financial statement interpretation and analysis; a concise, logically organized pedagogical framework includes problems, discussion questions, and real-world case studies that illustrate applications and current practices, and in-depth examination of key topics clarifies complex concepts and builds professional intuition. With insightful coverage of revenue recognition, inventory accounting, receivables, long-term assets, M&A, income taxes, and other principle topics, this book provides both education and ongoing reference for MBA students.
Book Synopsis Financial Accounting PDF ebook 6th Edition by : David Alexander
Download or read book Financial Accounting PDF ebook 6th Edition written by David Alexander and published by Pearson Higher Ed. This book was released on 2016-02-10 with total page 496 pages. Available in PDF, EPUB and Kindle. Book excerpt: 'This book will be welcomed by students and academics alike. The text is easy to read and well laid out, the case studies are very helpful, and it is supplemented by a good range of quality supporting material' Christopher Coles, Department of Accounting and Finance, University of Glasgow ‘A hugely enjoyable and informative book with an international focus’ Eleimon Gonis, University of the West of England, Bristol Financial Accounting is the ideal book for anyone with little prior knowledge or who is new to this subject area. The book retains the clear writing style and unique international focus which led to the success of previous editions. This approach enables the teaching of financial accounting in a way that is not country-specific. This fully updated text uses the International Financial Reporting Standards (IFRS) as its framework to explain key concepts and practices while linking them with contemporary real-life examples from around the world. What’s new! Fully updated to reflect the extensive changes that have occurred in the three years since writing the fifth edition; Expanded discussion of accounting by SMEs and partnerships (Chapter 4); New discussion on capital maintenance (Chapter 8); Added material on integrated reporting and sustainability (Chapter 6); Expanded discussion of revenue recognition, including reference to IFRS 15 (Chapter 8). The text is ideal for undergraduates and MBA students worldwide taking a first course in financial accounting. Visit www.pearsoned.co.uk/alexander to find valuable online resources for both students and lecturers, including an instructor’s manual and full set of power point slides. David Alexander is Professor Emeritus of Accounting at the University of Birmingham Business School, England. Christopher Nobes is Professor of Accounting at Royal Holloway, University of London, England. He is also Professor at the University of Sydney, and Adjunct Professor at the Norwegian Business School. From 1993 to 2001 he was a member of the board of the International Accounting Standards Committee.
Book Synopsis International Financial Reporting by : Alan Melville
Download or read book International Financial Reporting written by Alan Melville and published by . This book was released on 2014 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: As the International Financial Reporting Standards Committee makes progress towards widespread acceptance and use of its standards and practices, the need to understand the new standards increases. Alan Melville provides the tools for understanding the standards and offers expert guidance on how to implement them. Includes a companion website.
Book Synopsis Cases in Financial Reporting by : D. Eric Hirst
Download or read book Cases in Financial Reporting written by D. Eric Hirst and published by Prentice Hall. This book was released on 2005 with total page 326 pages. Available in PDF, EPUB and Kindle. Book excerpt: For intermediate and financial accounting courses at the MBA and undergraduate level, or a supplement to financial statement analysis texts. This collection of financial accounting cases is designed to help students become financial statement users. Each case utilizes financial statement information (balance sheet, income statement, statement of cash flow and/or footnotes) and a number of topical questions. Students use the financial statement information to infer and interpret the economic events underlying the numbers. Related articles taken from business publications accompany some cases, and information from the articles is incorporated into the case question material. Also available the Pearson Custom Case Program.
