Manual of Accounting Narrative Reporting 2014

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Author :
Publisher : A&C Black
ISBN 13 : 1780433034
Total Pages : 317 pages
Book Rating : 4.7/5 (84 download)

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Book Synopsis Manual of Accounting Narrative Reporting 2014 by : PwC

Download or read book Manual of Accounting Narrative Reporting 2014 written by PwC and published by A&C Black. This book was released on 2013-01-01 with total page 317 pages. Available in PDF, EPUB and Kindle. Book excerpt: UK companies are governed by legal and other regulatory requirements impacting elements of financial statements that are common to users of both IFRS and UK GAAP. These are often referred to as the 'front half' of the financial statements. This publication contains the guidance applicable to all UK companies regardless of the GAAP under which their financial statements are prepared.Written by PwC's UK Assurance Risk and Quality team, the manual includes practical advice based on PwC's work advising clients, partners and staff. The book will be of particular interest to finance directors, accountants, legal practitioners, company administrators, financial advisors and auditors.This year's edition provides guidance for UK quoted companies on the 'front half' of financial statements, including many illustrations and examples. Key updates from previous edition include: Updated guidance for new external guidance and legislation includingFRC UK Corporate governance code and 2013 Statutory instruments regulations New real-life examples from accounts

Manual of Accounting: Narrative Reporting 2012

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Author :
Publisher : A&C Black
ISBN 13 : 1847669077
Total Pages : 313 pages
Book Rating : 4.8/5 (476 download)

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Book Synopsis Manual of Accounting: Narrative Reporting 2012 by : PricewaterhouseCoopers (Firm)

Download or read book Manual of Accounting: Narrative Reporting 2012 written by PricewaterhouseCoopers (Firm) and published by A&C Black. This book was released on 2011-01-01 with total page 313 pages. Available in PDF, EPUB and Kindle. Book excerpt: UK companies are governed by legal and other regulatory requirements impacting elements of financial statements that are common to users of both International Financial Reporting Standards (IFRS) and UK GAAP. These are often referred to as the 'front half' of the financial statements. This publication contains the guidance applicable to all UK companies regardless of the GAAP under which their financial statements are prepared. Key updates from the previous edition (Manual of Accounting: Management Reports and Governance 2011) include updated chapters on business review and corporate governance, with many more illustrations and examples. Written by PwC's UK Assurance Risk and Quality team, the manual includes practical advice based on PwC's work advising clients, partners, and staff. The book will be of particular interest to finance directors, accountants, legal practitioners, company administrators, financial advisors, and auditors.

Manual of Accounting Narrative Reporting 2015

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Author :
Publisher : Bloomsbury Publishing
ISBN 13 : 1780438079
Total Pages : 337 pages
Book Rating : 4.7/5 (84 download)

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Book Synopsis Manual of Accounting Narrative Reporting 2015 by : PricewaterhouseCoopers LLP. UK Accounting Consulting Services

Download or read book Manual of Accounting Narrative Reporting 2015 written by PricewaterhouseCoopers LLP. UK Accounting Consulting Services and published by Bloomsbury Publishing. This book was released on 2014-12-31 with total page 337 pages. Available in PDF, EPUB and Kindle. Book excerpt: UK companies are governed by legal and other regulatory requirements impacting elements of financial statements that are common to users of both IFRS and UK GAAP. These are often referred to as the 'front half' of the financial statements. Written by PwC's UK Assurance Risk and Quality team, the manual includes practical advice based on PwC's work advising clients, partners and staff. The book will be of particular interest to finance directors, accountants, legal practitioners, company administrators, financial advisors and auditors.This year's edition provides guidance for UK quoted companies on the 'front half' of financial statements, including many illustrations and examples.

Manual of Accounting Narrative Reporting 2016

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Publisher : Bloomsbury Publishing
ISBN 13 : 1784515302
Total Pages : 343 pages
Book Rating : 4.7/5 (845 download)

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Book Synopsis Manual of Accounting Narrative Reporting 2016 by : PwC

Download or read book Manual of Accounting Narrative Reporting 2016 written by PwC and published by Bloomsbury Publishing. This book was released on 2016-01-29 with total page 343 pages. Available in PDF, EPUB and Kindle. Book excerpt: UK companies are governed by legal and other regulatory requirements impacting elements of financial statements that are common to users of both IFRS and UK GAAP. These are often referred to as the 'front half' of the financial statements.Written by PwC's UK Assurance Risk and Quality team, the manual includes practical advice based on PwC's work advising clients, partners and staff. The book will be of particular interest to finance directors, accountants, legal practitioners, company administrators, financial advisors and auditors.This year's edition provides guidance for UK quoted companies on the 'front half' of financial statements, including many illustrations and examples

Towards an XBRL-enabled corporate governance reporting taxonomy.

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Author :
Publisher : BoD – Books on Demand
ISBN 13 : 3741205559
Total Pages : 377 pages
Book Rating : 4.7/5 (412 download)

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Book Synopsis Towards an XBRL-enabled corporate governance reporting taxonomy. by : Dirk Beerbaum

Download or read book Towards an XBRL-enabled corporate governance reporting taxonomy. written by Dirk Beerbaum and published by BoD – Books on Demand. This book was released on 2016-05-25 with total page 377 pages. Available in PDF, EPUB and Kindle. Book excerpt: Corporate Governance failures of large corporations such as Lehman Brothers have evoked a plethora of calls for changes in Corporate Governance Principles. Despite the fact that after the financial crisis, a number of transnational institutions have called for wide-scale changes related to Corporate Governance Principles by further protecting share-holders’ rights, it has been proven that theoretical extension and reform of Corporate Governance Principles is not enough, because it does not ensure successful implementation. According to a report from Isaksson (2009), corporate disclosures were not in line with OECD principles on good Corporate Governance. Moreover, according to Isaksson (2009), the financial crisis can also be traced back to incomplete Corporate Governance disclosures. One major implementation topic involves Corporate Governance Reporting, which is very complex for multinational companies, as it involves statutory compliance with multiple rules and laws, coping with heterogeneous “Systems of Corporate Governance” (Weimer and Pape, 1999; Leuz et al., 2003; Tylecote and Visintin, 2007) and additionally the compilation of codes (Cadbury, 1993) and industry-specific standards (Mach et al., 2006; Bebchuk and Spamann, 2010). Extensible Business Reporting Language (XBRL) is assumed as a benchmark related to interactive business disclosures (Chen and Sun, 2009; Debreceny et al., 2010; Alles and Piechocki, 2012). Does XBRL have the potential to help to reduce the complexity of companies’ Corporate Governance Reporting (Alles and Piechocki, 2012)? In the academic literature, there are many articles which conclude that it is possible for XBRL to enhance transparency and improve Corporate Governance for financial reporting (Abdullah et al., 2009; Roohani et al., 2010; Alles and Piechocki, 2012; Müller-Wickop et al., 2013): therefore, an additional question is whether the application of XBRL to the non-financial reporting of Corporate Governance can also contribute to enhanced transparency. Within the peer group of listed Foreign Private Issuers on the New York Stock Exchange there is no adequate Taxonomy available.

Management Research by Practitioners

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Publisher : BoD – Books on Demand
ISBN 13 : 375287676X
Total Pages : 694 pages
Book Rating : 4.7/5 (528 download)

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Book Synopsis Management Research by Practitioners by : Reno Symmank

Download or read book Management Research by Practitioners written by Reno Symmank and published by BoD – Books on Demand. This book was released on 2018-05-23 with total page 694 pages. Available in PDF, EPUB and Kindle. Book excerpt: This handbook focus on management research by practitioners. The book would not have been possible without the German cohort 6, who set the forum for lively discussions and supported all researchers on their journey to its doctorate. The book is set up in three chapters. Chapter I"One of the main triggers for this thesis was my direct experience of the financial crisis, as it showed that many principles and assumptions that were believed to be "carved in stone" were challenged overnight. Investors lost confidence as Corporate Governance turned out to be very poor in reality, although companies consistently declared in their disclosures that they followed good Corporate governance guidelines". This section develops a Corporate governance reporting taxonomy, which can be used for electronic reporting and is the basis for the digitalisation in accounting. A mixed-method approach s applied which combines qualitative and quantitative research methods. Chapter II deals with an analysis of marketing process governance in multinational enterprises and is based on an empirical analysis of FT500 index corporations. The literature showed, that there is currently little substantial understanding of how activities and processes in marketing can be sourced and geographically relocated. However, there is substantial evidence in scholarly and managerial literature that marketing process reallocation is a subject of increasing attention for the last five years. Chapter III focus on out of stock situations (OOS) in retail stores. One of the major advantages of store-based retail formats is the availability of products. The unavailability of products is a major threat for store-based retail formats as OOS situations are considered to be some of the most displeasing occurrences for consumers, resulting in dissatisfaction. As avoiding or recovering from OOS situations are matters of allocating limited resources (e.g. staff, money) wherever they are most effective, this work recommends actions that retailers can take to manage OOS occurrences at store-based retail formats to increase consumer satisfaction. All three researcher describe in their reflexive diaries how thy managed to be sucessfull on their long jounrney to the finalisation of their thesis. We all three would also like to thank our supervisors and all of our contributors. Let the words speak for themselves.

International Corporate Reporting

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Publisher : Routledge
ISBN 13 : 0429774613
Total Pages : 422 pages
Book Rating : 4.4/5 (297 download)

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Book Synopsis International Corporate Reporting by : Pauline Weetman

Download or read book International Corporate Reporting written by Pauline Weetman and published by Routledge. This book was released on 2020-02-19 with total page 422 pages. Available in PDF, EPUB and Kindle. Book excerpt: This textbook provides a comprehensive overview of international corporate reporting which enhances students’ understanding of diversity and convergence in the field. The authors discuss the institutional and cultural context in which international corporate reporting has developed over the years as well as the global reach of IFRS Standards from the IASB throughout and beyond the European Union, into interest groups and emerging economies. Other key elements explored throughout the book include assurance through auditing and corporate governance, narrative reporting, strategic and corporate social responsibility, group accounting, current accounting issues and taxation in corporate reports. Indicative research examples show how the methods used in research papers may be understood and applied. Case studies outline short projects based on corporate cases, with related links to material on corporate websites. Helpful and reliable sources of information and data are identified through hyperlinks to accessible websites. End-of-chapter questions encourage discussion of the main issues. Throughout there is a focus on accountability and the information needs of stakeholders. This new edition of a classic text is fully revised and updated in order to remain essential reading for students of international accounting and corporate reporting globally. The book will be an invaluable resource for postgraduate taught programmes and final-year undergraduate courses in accounting, finance and business studies.

Corporate Narrative Reporting

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Publisher : Taylor & Francis
ISBN 13 : 1000760790
Total Pages : 406 pages
Book Rating : 4.0/5 (7 download)

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Book Synopsis Corporate Narrative Reporting by : Mahmoud Marzouk

Download or read book Corporate Narrative Reporting written by Mahmoud Marzouk and published by Taylor & Francis. This book was released on 2022-10-13 with total page 406 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents a comprehensive and expert-led insight into the role, types, practises and determinants of corporate narrative reporting (CNR). It provides a detailed overview of the importance of narrative disclosure in understanding the full annual report and, consequently, company performance and future prospects. CNR comprises integral information presented in the front half of the annual report, which helps to tell the full story of a business, providing a comprehensive overview and understanding of both its past and future performance. Supported with illustrative tables and figures throughout, this volume contains a plethora of carefully selected chapters, featuring the analytical insight of knowledgeable academics and researchers from all over the world. Using different data collection and analysis methods, it links and advances theory and practice in the disclosure and presentation of non-financial information in annual reports and other disclosure channels. The book is logically structured into four parts: Narrative Reporting: The State of the Art Empirical Research on Narrative Reporting Narrative Sustainability Reporting Narrative Reporting in Times of Crisis Providing a global insight into CNR in practice, Corporate Narrative Reporting is an invaluable resource for both students and practitioners interested or involved in preparing, reviewing/auditing, analysing and understanding annual reports. It should also be of particular interest to policymakers, regulators and investors.

ICAEW Financial Accounting and Reporting, for Exams in 2014

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Author :
Publisher : Gwasg y Bwthyn
ISBN 13 : 9780857607867
Total Pages : pages
Book Rating : 4.6/5 (78 download)

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Book Synopsis ICAEW Financial Accounting and Reporting, for Exams in 2014 by : Institute of Chartered Accountants in England and Wales

Download or read book ICAEW Financial Accounting and Reporting, for Exams in 2014 written by Institute of Chartered Accountants in England and Wales and published by Gwasg y Bwthyn. This book was released on 2013 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

International Accounting and Reporting Issues

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Author :
Publisher : United Nations
ISBN 13 : 9210476948
Total Pages : 64 pages
Book Rating : 4.2/5 (14 download)

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Book Synopsis International Accounting and Reporting Issues by : United Nations Conference on Trade and Development (UNCTAD)

Download or read book International Accounting and Reporting Issues written by United Nations Conference on Trade and Development (UNCTAD) and published by United Nations. This book was released on 2019-05-20 with total page 64 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication reviews recent developments on the performance of enterprises in attaining Sustainable Development Goals, as well as practical implementation of aspects concerning International Financial Reporting Standards (IFRS) and International Public Sector Accounting Standards (IPSAS). It discusses implementation of recent IFRS considerations dealing with financial instruments, revenue from contracts with customers, leases and insurance contracts. Concerning IPSAS, the report looks into its overall implementation worldwide.

Guide Through International Financial Reporting Standards as Issued at 1 July 2014

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Author :
Publisher :
ISBN 13 : 9781909704527
Total Pages : pages
Book Rating : 4.7/5 (45 download)

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Book Synopsis Guide Through International Financial Reporting Standards as Issued at 1 July 2014 by :

Download or read book Guide Through International Financial Reporting Standards as Issued at 1 July 2014 written by and published by . This book was released on 2014 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

International Accounting/Financial Reporting Standards Guide (2014)

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Author :
Publisher : CCH Incorporated
ISBN 13 : 9780808035701
Total Pages : 696 pages
Book Rating : 4.0/5 (357 download)

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Book Synopsis International Accounting/Financial Reporting Standards Guide (2014) by : David Alexander

Download or read book International Accounting/Financial Reporting Standards Guide (2014) written by David Alexander and published by CCH Incorporated. This book was released on 2013-10-03 with total page 696 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. The International Accounting/Financial Reporting Standards Guide organizes accounting pronouncements into two parts: general standards and industry-specific standards. The Practice Pointers featured throughout this edition point out, in plain English, how to apply the standards just discussed. Material in the International Accounting/Financial Reporting Standards Guide can be easily located several ways: the Cross-Reference shows the chapter in which a particular pronouncement is discussed; the Table of Contents directs you to a specific topic area; and the Index provides a quick page reference.

GAAP Financial Statement Disclosures Manual, (W/CD-ROM), 2013-2014

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Publisher :
ISBN 13 : 9780808034896
Total Pages : 0 pages
Book Rating : 4.0/5 (348 download)

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Book Synopsis GAAP Financial Statement Disclosures Manual, (W/CD-ROM), 2013-2014 by : George Georgiades

Download or read book GAAP Financial Statement Disclosures Manual, (W/CD-ROM), 2013-2014 written by George Georgiades and published by . This book was released on 2013-08-14 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The 2013 - 2014 GAAP Financial Statement Disclosures Manual provides a complete, quick, and valuable reference source for financial statement disclosures and key presentation requirements. Specifically, the Manual: Provides over 750 examples of realistic sample footnote disclosures to assist in the preparation of financial statements for an audit, a review, or a compilation engagement. ? Facilitates compliance with U.S. GAAP by integrating, in each chapter, the specific disclosure and key presentation requirements with the sample footnotes. ? Provides sample disclosures that are technically sound, understandable, and comprehensive and that cover a variety of scenarios, from the most common to the most unusual. ? Incorporates all currently effective accounting standards, including those that cover areas of unusual difficulty, such as financial instruments, fair value, business combinations, consolidation, income taxes, pensions, accounting changes, and variable interest entities. All of the sample disclosures in the GAAP Financial Statement Disclosures Manual are included on the accompanying CD-ROM. Therefore, once youve identified the disclosure suited to your specific needs, you can simply select it from the CD-ROM, place it into your financial statements, and then modify it as necessary. Also included is a financial statement disclosures checklist that provides a centralized resource of the required and recommended GAAP disclosures and key presentation items currently in effect, using the style referencing under the FASB Accounting Standards Codification as well as references to pre-Codification FASB literature. It is designed to assist the user in determining whether the required financial statement disclosures and key presentation matters have been addressed.

Corporate Reporting

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Publisher :
ISBN 13 : 9781783634859
Total Pages : pages
Book Rating : 4.6/5 (348 download)

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Book Synopsis Corporate Reporting by : Institute of Chartered Accountants in England and Wales

Download or read book Corporate Reporting written by Institute of Chartered Accountants in England and Wales and published by . This book was released on 2016 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Financial Accounting for Local and State School Systems

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Publisher :
ISBN 13 :
Total Pages : 188 pages
Book Rating : 4.:/5 (31 download)

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Book Synopsis Financial Accounting for Local and State School Systems by :

Download or read book Financial Accounting for Local and State School Systems written by and published by . This book was released on 1981 with total page 188 pages. Available in PDF, EPUB and Kindle. Book excerpt:

A Guide Through International Financial Reporting Standards as Issued at

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Author :
Publisher :
ISBN 13 : 9781909704541
Total Pages : 2663 pages
Book Rating : 4.7/5 (45 download)

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Book Synopsis A Guide Through International Financial Reporting Standards as Issued at by : International Accounting Standards Board

Download or read book A Guide Through International Financial Reporting Standards as Issued at written by International Accounting Standards Board and published by . This book was released on 2014 with total page 2663 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Manual of Financial Reporting and Accounting

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Publisher :
ISBN 13 : 9780406401908
Total Pages : 343 pages
Book Rating : 4.4/5 (19 download)

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Book Synopsis Manual of Financial Reporting and Accounting by : P. J. Stilling

Download or read book Manual of Financial Reporting and Accounting written by P. J. Stilling and published by . This book was released on 1982 with total page 343 pages. Available in PDF, EPUB and Kindle. Book excerpt: