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Konvergenz Von Ifrs Und Us Gaap
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Book Synopsis Konvergenz von IFRS und US-GAAP by : A. Kaindl
Download or read book Konvergenz von IFRS und US-GAAP written by A. Kaindl and published by GBI Genios Wirtschaftsdatenbank GmbH. This book was released on 2010-10-05 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt: Werden Rechnungslegungsvorschriften geändert, gibt es immer Gewinner und Verlierer. Hinter den Kulissen sind heftige Konflikte ausgebrochen: Konzerne verbünden sich gegen Bilanzexperten, Amerikaner ignorieren Europäer, und auch innerhalb Europas gibt es Streit. Dies könnte den Zeitplan für eine globale Konvergenz der Rechnungslegungsnormen in Verzug bringen.
Book Synopsis Tax Risk Accounting by : Julia Lira-Mayer
Download or read book Tax Risk Accounting written by Julia Lira-Mayer and published by GRIN Verlag. This book was released on 2011 with total page 25 pages. Available in PDF, EPUB and Kindle. Book excerpt: Studienarbeit aus dem Jahr 2009 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,7, Universität zu Köln, Sprache: Deutsch, Abstract: Das International Accounting Standards Board (IASB) hat am 31. März 2009 einen neuen Standardentwurf zur Bilanzierung von Ertragsteuern veröffentlicht (Exposure Draft ED/2009/2 "Income Tax"), welcher in Zukunft den bestehenden IAS 12 ersetzen soll. Dieser Entwurf wurde in Kooperation mit dem US-amerikanischen Standardsetter Financial Accounting Standards Board (FASB) entwickelt und ist ein Teil des von beiden Rechnungslegungsgremien gemeinsam verfolgten Konvergenzprojektes zur Beseitigung von Differenzen zwischen IFRS und US-GAAP. Mit dem Exposure Draft ED/2009/2 wird angestrebt die Vorschriften zur Bilanzierung von Ertragssteuern in IFRS und US-GAAP zu harmonisieren, um damit die Unklarheiten bei der Anwendung des IAS 12 zu beseitigen und zur Vereinfachung der Bilanzierungsvorschriften für Ertragssteuern beizutragen. Der Exposure Draft umfasst zahlreiche Änderungen und Neuregelungen zum Ansatz und zur Bewertung von Ertragssteuern, jedoch das Augenmerk dieser Arbeit richtet sich vor allem auf die Regelungen zur Berücksichtigung unsicherer Steuerpositionen (uncertain tax positions), die erstmals mit dem neuen Standard aufgenommen wurden, um die bislang bestehende Regelungslücke zu schliessen.
Book Synopsis Konvergenz von IAS/IFRS und US-Gaap by : Stephan Metze
Download or read book Konvergenz von IAS/IFRS und US-Gaap written by Stephan Metze and published by . This book was released on 2005 with total page 238 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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.
Book Synopsis Konvergenz von IFRS und US-GAAP bei der Bilanzierung immaterieller Werte by : Riccarda Schaellibaum
Download or read book Konvergenz von IFRS und US-GAAP bei der Bilanzierung immaterieller Werte written by Riccarda Schaellibaum and published by . This book was released on 2007 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Die Arbeit befasst sich mit der Problematik bei der Bilanzierung von selbst generierten immateriellen Vermögenswerten. Probleme der bisherigen Standards IFRS und US-GAAP werden dahingehend untersucht, inwiefern die Anforderungen an die Bereitstellung entscheidungsnützlicher und verlässlicher Informationen für die Adressaten erfüllt werden. Im speziellen werden die Projekte für eine Neugestaltung der Regelungen für die Bilanzierung selbst generierter immaterieller Werte, welche im Zuge der Konvergenzbestrebungen zwischen der IASB und dem FASB in Angriff genommen wurden, auf die qualitativen Anforderungen der Relevanz und Verlässlichkeit untersucht.
Book Synopsis IFRS and US GAAP by : Steven E. Shamrock
Download or read book IFRS and US GAAP written by Steven E. Shamrock and published by John Wiley & Sons. This book was released on 2012-03-08 with total page 230 pages. Available in PDF, EPUB and Kindle. Book excerpt: A practical comparison of—and expert guidance on—IFRS and GAAP written by a practicing controller International Financial Reporting Standards (IFRS) are used in over 120 countries. US companies will inevitably encounter IFRS when evaluating the financial health of suppliers and customers. IFRS and US GAAP: A Comprehensive Comparison provides instruction in accounting under IFRS within the context of US accounting standards. Practical and easy-to-use, this book includes a case study of a first time IFRS adoption, emphasizing the much greater degree of professional judgment that is needed for IFRS. Provides a heavy emphasis on practical examples Includes an online companion website with downloadable spreadsheets and templates Reflects current financial reporting trends Addresses accounting requirements of which today's auditors, accountants and preparers of financial reports need to be aware Clarifying IFRS, its impact on US companies, and where to start in understanding it, IFRS and US GAAP prepares US accountants to be knowledgeable with day to day financial accounting issues using IFRS's substantial similarity with US GAAP as a context.
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 Konvergenz zwischen US-GAAP und IFRS by : A. Kaindl
Download or read book Konvergenz zwischen US-GAAP und IFRS written by A. Kaindl and published by GBI Genios Wirtschaftsdatenbank GmbH. This book was released on 2007-06-04 with total page 10 pages. Available in PDF, EPUB and Kindle. Book excerpt: Unter Konvergenz von US-GAAP und IFRS ist die Annäherung der beiden Rechnungslegungssysteme zu verstehen. Das Ziel ist einheitliche globale Rechnungslegungsstandards. Die US-Börsenaufsicht SEC äußert sich in der Öffentlichkeit nur sehr zurückhaltend, was die Anerkennung der IFRS durch sie betrifft.
Book Synopsis International Financial Reporting Standards (Ifrs) 2014 by :
Download or read book International Financial Reporting Standards (Ifrs) 2014 written by and published by John Wiley & Sons. This book was released on 2014 with total page 1320 pages. Available in PDF, EPUB and Kindle. Book excerpt: This compact book contains all the official International Financial Reporting Standards (IFRS), International Accounting Standards (IAS) and Interpretations (SICs, IFRICs), approved by the EU and thus mandatory for companies operating in capital markets. The standards are listed synoptically in English and German, allowing a comparison with the English original, which is important in questions of interpretation. A handy reference for accountants, tax advisors, IFRS consultants, and companies applying IFRS. Can only be sold within the EU.
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 U.S GAAP and IFRS by : Allen B. Afterman
Download or read book U.S GAAP and IFRS written by Allen B. Afterman and published by . This book was released on 2013 with total page 4602 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 U.S. GAAP and IFRS by : Allan B. Afterman
Download or read book U.S. GAAP and IFRS written by Allan B. Afterman and published by Warren Gorham & Lamont. This book was released on 2009-09-30 with total page 235 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Die Bilanzierung von Mehrkomponentengeschäften nach geltenden IFRS sowie dem Exposure Draft 2010/6 "Revenue Recognition in Contracts with Customers" by : Gerald Sauer
Download or read book Die Bilanzierung von Mehrkomponentengeschäften nach geltenden IFRS sowie dem Exposure Draft 2010/6 "Revenue Recognition in Contracts with Customers" written by Gerald Sauer and published by . This book was released on 2012 with total page 1 pages. Available in PDF, EPUB and Kindle. Book excerpt: Auf Grund jüngerer Entwicklungen im Wirtschaftsleben kommt es immer öfter zum Auftreten sogenannter Mehrkomponentengeschäfte. Da weder deren Definition noch deren Behandlung in den bestehenden IAS/IFRS konkrete Regelung erfahren, werden diese nach den üblichen Bedingungen des IAS 11 und IAS 18 bilanziert. Dieser Rege-lungsmangel führt zwangsläufig zu einem erheblichen Ermessensspielraum beim Ansatz der betroffenen Umsatzerlöse durch die bilanzierenden Unternehmen und damit auch einer eingeschränkten Vergleichbarkeit der Jahresabschlüsse. Das Konvergenzprojekt ED 2010/6, das gemeinsam von FASB und IASB während einer achtjährigen Bearbeitungszeit entstanden ist, sollte diesem Regelungsmangel Rechnung tragen. Gegenstand dieses Projekts waren die Erfassung von Umsatzerlösen auf Grund von Kundenverträgen. Es sollten global anwendbare, prinzipienbasierte und vereinheitlichte Bilanzierungsregelungen geschaffen werden. Diese sollten Regelungslücken innerhalb der IFRS schließen und die mangelnde Vergleichbarkeit der nach US-GAAP aufgestellten Abschlüsse beseitigen. Der ED 2010/6 basiert grundsätzlich auf dem Asset/Liability - Approach. Trotz der zunächst postiven Reaktionen zum Discussion Paper Preliminary Views on Revenue Recognition Contracts with Customers im Jahre 2008 erfuhr der anschließend im Jahre 2010 präsentierte ED 2010/6 herbe Kritik, die sich vor allem auf seine zu detaillierten Regelungen, hohen Dokumentationsanforderungen und eine praktische Aufgabe des PoC-Verfahrens im Rahmen von Fertigungsaufträgen bezog. Auf Grunde dieser heftigen Kritik kam es im Zuge einer Re-Exposure zur Veröf-fentlichung eines neuen Drafts ED 2011/6, der einigen der Schwachpunkte des ED 2010/6 Rechnung trug. *****On account of new developments in economic activities so called multiple element ar-rangements have become more and more frequent. As existing IAS/IFRS rules regulate neither their definition nor their financial treatment, reporting practice follows the general provisions of IAS 11 and IAS 18. A lack of specific regulations, however inevi-tably allows companies a wide discretion concerning the reporting of these revenues, which limits the comparability of annual accounts. The convergence project ED 2010/6, which was developed by FASB and IASB working together for eight years, was designed to identify such shortcomings. The subject of this project was the recognition of revenues based on customer contracts in the balance sheet. The aim was to create globally useful, principle-based and standardized principles of proper accounting and, as a consequence, to close gaps in the regulations of IFRS and improve the comparability of financial statements prepared under the US-GAAP. ED 2010/6 is fundamentally based on the Asset/Liability-Approach. While initial reactions to the discussion paper called Priliminary Views on Revenue Recognition Contracts with Customers in 2008 were positive, the following ED 2010/6, which was presented in 2010, was heavily crit-icised, in particular due to its detailed regulations, high standards of documentation and the virtual abolition of the PoC-method for construction contracts. Due to this harsh criticism a new draft ED 2011/6 was published after a re-exposure, to address the weaknesses of ED 2010/6.
Book Synopsis IFRS/US GAAP Comparison by : David Cook
Download or read book IFRS/US GAAP Comparison written by David Cook and published by Butterworths. This book was released on 2005 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Regulatory background to IFRS and us financial reporting - First-time adoption of IFRSs - Detailed comparison between IFRSs - Detailed comparison between IFRSs and US GAAP - Principal differences between IFRSs and US GAAP.
Book Synopsis International GAAP 2018 by : Ernst & Young LLP
Download or read book International GAAP 2018 written by Ernst & Young LLP and published by John Wiley & Sons. This book was released on 2017-12-19 with total page 5360 pages. Available in PDF, EPUB and Kindle. Book excerpt: The essential guide to practical IFRS implementation, updated for 2018 International GAAP 2018 is the definitive reference for IFRS application around the world. Written by the expert practitioners at Ernst & Young, this invaluable resource provides both interpretation and practical implementation guidance for anyone applying, auditing, interpreting, regulating, studying, or teaching IFRS. Specific instruction written from a global perspective provides clarity on complex issues, and coverage of the latest changes ensures that you will apply the most current standards appropriately and effectively. Worked examples provide answers at a glance, and hundreds of illustrations from major companies’ financial reports demonstrate IFRS implementation and bring technical concepts to life. Countries around the world have adopted the International Financial Reporting Standards (IFRS), and in the US, foreign private issuers are allowed to report under IFRS without reconciling to US GAAP. This book provides the essential information practitioners need to correctly understand and apply these standards, using a clear, consistent approach to resolving global financial reporting issues under IFRS in real-world scenarios. Updated and expanded for 2018, this new edition allows you to: Get up to date on the newest amendments and interpretations issued in the past year Examine implementation issues caused by widespread adoption of IFRS 9, IFRS 15, and the upcoming adoption of IFRS 16 in 2019 Understand the new insurance contract standard IFRS 17, which solves the comparison problem of IFRS 4 Gain clarity and insight on practical matters involved with IFRS implementation This three-volume set provides the depth and breadth of coverage necessary, with financial instruments covered separately for greater ease of navigation. As the world’s most comprehensive reference for IFRS implementation, International GAAP 2018 is the resource no practitioner, regulator, student, or researcher should be without. For further information on the various digital versions which are available for this material please visit www.wileyigaap.com
Book Synopsis Regulating Capitalism? by : J. Zimmermann
Download or read book Regulating Capitalism? written by J. Zimmermann and published by Springer. This book was released on 2013-09-26 with total page 305 pages. Available in PDF, EPUB and Kindle. Book excerpt: By exploring how financial, legal and wider socio-economic systems can accelerate or decelerate the harmonization in financial markets, this book connects issues both of contemporary political science and accounting research.
