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Author : Jeffrey Ellis
Publisher : CCH
ISBN 13 : 9780808091356
Total Pages : 602 pages
Book Rating : 4.0/5 (913 download)
Download or read book CCH Accounting for Leases written by Jeffrey Ellis and published by CCH. This book was released on 2007-12 with total page 602 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Hanno Hofmann
Publisher : SAP PRESS
ISBN 13 : 9781493216895
Total Pages : 435 pages
Book Rating : 4.2/5 (168 download)
Download or read book Lease Accounting with SAP written by Hanno Hofmann and published by SAP PRESS. This book was released on 2018 with total page 435 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :
Publisher :
ISBN 13 : 9780754553625
Total Pages : pages
Book Rating : 4.5/5 (536 download)
Download or read book FRS 102 written by and published by . This book was released on 2015 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :
Publisher :
ISBN 13 :
Total Pages : 1046 pages
Book Rating : 4.3/5 (91 download)
Download or read book Code of Federal Regulations written by and published by . This book was released on 2003 with total page 1046 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Sajal Arora
Publisher : WITSYNC Soft Solutions
ISBN 13 :
Total Pages : 50 pages
Book Rating : 4./5 ( download)
Download or read book IFRS 16 New Lease Accounting written by Sajal Arora and published by WITSYNC Soft Solutions. This book was released on 2020-03-01 with total page 50 pages. Available in PDF, EPUB and Kindle. Book excerpt: The new era of lease accounting has been started with the introduction of International Financial Reporting Standard (IFRS) 16 – Leases. Leasing is a common form of finance for many businesses and will affect most of the companies involved in leasing and especially in sectors like the airline, telecom, retail, and shipping. Listed companies around the world having approx. The US $ 3.3 trillion worth of leases. The IFRS 16 will have a substantial impact on the financial statements and will improve the quality of financial information. This standard will bring significant transparency of companies' lease commitments. This book brings together 360 views from the computation of the present value of lease liability, accounting, presentation, disclosures, taxation impact, subsequent modification and many more.
Author : American Bar Association. House of Delegates
Publisher : American Bar Association
ISBN 13 : 9781590318737
Total Pages : 216 pages
Book Rating : 4.3/5 (187 download)
Download or read book Model Rules of Professional Conduct written by American Bar Association. House of Delegates and published by American Bar Association. This book was released on 2007 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.
Author :
Publisher :
ISBN 13 :
Total Pages : 704 pages
Book Rating : 4.F/5 ( download)
Download or read book The Code of Federal Regulations of the United States of America written by and published by . This book was released on 2002 with total page 704 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Code of Federal Regulations is the codification of the general and permanent rules published in the Federal Register by the executive departments and agencies of the Federal Government.
Author : Office of The Federal Register, Enhanced by IntraWEB, LLC
Publisher :
ISBN 13 : 9780160919640
Total Pages : 624 pages
Book Rating : 4.9/5 (196 download)
Download or read book Title 30 Mineral Resources Parts 200 to 699 (Revised as of July 1, 2013) written by Office of The Federal Register, Enhanced by IntraWEB, LLC and published by . This book was released on 2014-07 with total page 624 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Code of Federal Regulations Title 30 contains the codified United States Federal laws and regulations that are in effect as of the date of the publication pertaining to U.S. mineral resources, including: coal mining and mine safety; surface mining, fracking and reclamation; offshore oil, gas and supphur drilling, safety, oil spills response; minerals leasing and revenues from public lands.
Author : Santosh Maller
Publisher : Bloomsbury Publishing
ISBN 13 : 9390252075
Total Pages : 1952 pages
Book Rating : 4.3/5 (92 download)
Download or read book Accounting under IndAS: An Illustrative Manual written by Santosh Maller and published by Bloomsbury Publishing. This book was released on 2021-05-15 with total page 1952 pages. Available in PDF, EPUB and Kindle. Book excerpt: About the book: Ind AS transition has resulted in high-quality, principles-based, globally comparable financial reporting of large Indian companies. The transition not only impacted the financial results of companies, but also caused far reaching consequential business impact. Since last two years, there have been several changes in Ind AS for example, amendments in the revenue recognition standard and new leases standard has drastically changed the performance reporting in the balance sheet composition of companies. Further, certain Ind AS principles are implicitly complex, for example, the accounting for financial instruments, acquisitions and business combinations are quite nuanced and can get difficult to apply without proper understanding. Towards this end, this book attempts to provide insights and in-depth analysis on interpretative issues and complex principles in the Ind AS standards. Ind AS contains extensive presentation and disclosure requirements. The relevant chapters extensively deal with these requirements with illustrative examples. To simplify the reading experience, the chapters include a brief, easy to understand, summary of the relevant standard, followed by Frequently Asked Questions (FAQs) on the chapter. Coronavirus (COVID-19) has also resulted in widespread economic uncertainty and disruption of businesses. There have been far reaching implications on financial reporting. These circumstances would potentially present entities with several challenges when preparing their financial statements. This Edition covers some of the key financial reporting implications by way of FAQs in related chapters that companies need to consider along with the possible approaches that they may consider to dealing with the same keeping in view the business objectives, financial covenants and the accounting standards. This book is intended to help the companies to identify Ind AS requirements that are relevant to them and evaluate various accounting policy choices available under Ind AS. The disclosure related issues would be useful to benchmark with the Ind AS/IFRS disclosures of major companies. Currently, there is limited literature of the Ind AS application issues. This book endeavors to provide guidance on these issues. The book would be an immensely useful referencer for professionals, practitioners and corporates.
Author : Santosh Maller
Publisher : Bloomsbury Publishing
ISBN 13 : 9354352944
Total Pages : 2195 pages
Book Rating : 4.3/5 (543 download)
Download or read book Accounting under Ind AS: An Illustrative Manual, 3e written by Santosh Maller and published by Bloomsbury Publishing. This book was released on 2021-09-20 with total page 2195 pages. Available in PDF, EPUB and Kindle. Book excerpt: About the Book Ind AS transition has resulted in high-quality, principles-based, globally comparable financial reporting of large Indian companies. The transition not only impacted the financial results of companies, but also caused far reaching consequential business impact. Since last two years, there have been several changes in Ind AS for example, amendments in the revenue recognition standard and new leases standard has drastically changed the performance reporting in the balance sheet composition of companies. Further, certain Ind AS principles are implicitly complex, for example, the accounting for financial instruments, acquisitions and business combinations are quite nuanced and can get difficult to apply without proper understanding. Towards this end, this book attempts to provide insights and in-depth analysis on interpretative issues and complex principles in the Ind AS standards. Ind AS contains extensive presentation and disclosure requirements. The relevant chapters extensively deal with these requirements with illustrative examples. To simplify the reading experience, the chapters include a brief, easy to understand, summary of the relevant standard, followed by Frequently Asked Questions (FAQs) on the chapter. Coronavirus (COVID-19) has also resulted in widespread economic uncertainty and disruption of businesses. There have been far reaching implications on financial reporting. These circumstances would potentially present entities with several challenges when preparing their financial statements. The book covers some of the key financial reporting implications by way of FAQs in related chapters that companies need to consider along with the possible approaches that they may consider to dealing with the same keeping in view the business objectives, financial covenants and the accounting standards. This book is intended to help the companies to identify Ind AS requirements that are relevant to them and evaluate various accounting policy choices available under Ind AS. The disclosure related issues would be useful to benchmark with the Ind AS/IFRS disclosures of major companies. Currently, there is limited literature of the Ind AS application issues. This book endeavors to provide guidance on these issues.
Author : Ernst & Young LLP
Publisher : John Wiley & Sons
ISBN 13 : 1119463734
Total Pages : 6661 pages
Book Rating : 4.1/5 (194 download)
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 6661 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
Author : Ernst & Young LLP
Publisher : John Wiley & Sons
ISBN 13 : 1119557763
Total Pages : 4871 pages
Book Rating : 4.1/5 (195 download)
Download or read book International GAAP 2019 written by Ernst & Young LLP and published by John Wiley & Sons. This book was released on 2019-01-14 with total page 4871 pages. Available in PDF, EPUB and Kindle. Book excerpt: International GAAP® 2019 is a comprehensive guide to interpreting and implementing International Financial Reporting Standards (IFRS), setting IFRS in a relevant business context and providing insights into how complex practical issues should be resolved in the real world of global financial reporting. This book is an essential tool for anyone applying, auditing, interpreting, regulating, studying or teaching IFRS. Written by EYs financial reporting professionals from around the world, this three-volume guide to reporting under IFRS provides a global perspective on the application of IFRS. Complex technical accounting issues are explained clearly and IFRS is set in a practical context with numerous worked examples and hundreds of illustrations from the published financial reports of major listed companies from around the world. The 2019 edition of International GAAP® has been fully revised and updated in order to: • Continue to investigate the many implementation issues arising as entities adopt IFRS 9 (Financial Instruments) and IFRS 15 (Revenue from Contracts with Customers). • Explore the complex implementation issues arising as entities adopt, in 2019, IFRS 16 (Leases). • Include an updated chapter on the new insurance contracts standard IFRS 17 (Insurance Contracts), which reflects the recent discussions of the IASB’s Transition Resource Group on implementation issues raised, proposed narrow-scope amendments to IFRS 17 intended by the IASB, and also explores other matters arising as users prepare for the adoption of this standard. • Include an amended chapter on the revised Conceptual Framework, which was published in March 2018. The changes to the Conceptual Framework may affect the application of IFRS in situations where no standard applies to a particular transaction or event. • Address amended standards and new interpretations issued since the preparation of the 2018 edition. • Explain the many other initiatives that are currently being discussed by the IASB and by the IFRS Interpretations Committee and the potential consequential changes to accounting requirements. • Provide insight on the many issues relating to the practical application of IFRS, based on the extensive experience of the book’s authors in dealing with current issues.
Author : Santosh Maller
Publisher : Bloomsbury Publishing
ISBN 13 : 9390176530
Total Pages : 253 pages
Book Rating : 4.3/5 (91 download)
Download or read book Quick Guide to Impact of COVID 19 on Financial Reporting, 1e written by Santosh Maller and published by Bloomsbury Publishing. This book was released on 2020-06-30 with total page 253 pages. Available in PDF, EPUB and Kindle. Book excerpt: Coronavirus (COVID-19) has been rightly described as an unprecedented human, economic and financial crisis facing the world. This pandemic has resulted in widespread economic uncertainty and disruption of businesses. COVID-19 has and will have far reaching implications on financial reporting. These circumstances would potentially present entities with several challenges when preparing their financial statements for year/quarter ended 31 March 2020. This book, covers some of the key financial reporting implications that companies need to consider and also, possible approaches that may be considered while dealing with the same up-keeping in view of the business objectives, financial covenants and the accounting standards. The key aspects impacted by COVID-19 for financial reporting are: asset impairment; inventory valuations and write downs; revenue recognition; debt covenants and debt servicing; foreign exchange accounting and losses/gains due to extreme volatility; litigation resulting from contractual defaults, invocation of force majeure clauses and potential exposure; insurance claims for losses during shutdown period or loss of lives; and going concern. The companies shall ensure that they provide sufficient disclosures in the notes to the financial statements with information about the entity that's useful to existing and potential investors, creditors, lenders, and other stakeholders. This book highlights the existing financial reporting requirements under Companies (Indian Accounting Standards) Rules, 2015 and Companies (Accounting Standards) Rules, 2006 that should be considered when addressing the financial effects of COVID 19 while preparing annual financial statements and possible audit approaches that can be considered relevant. The role of auditors at this stage would be under increased scrutiny as the auditors have a public interest obligation to complete the audit work in accordance with professional standards and ethics requirements. Under the current circumstances, auditors must recognise that the manner in which they conducted the audits in the past may need significant modification to address the challenges and uncertainties arising out of the impact of COVID-19. Additionally, irrespective of the challenges and uncertainties, there should not be any dilution in the reporting or non-compliance with the auditing standards in carrying out the audits. This book is an attempt to cover the requirements of the accounting standards and auditing standards, with illustrative examples and COVID-19 related extracts from published financial statements of companies.
Author : Ernst & Young LLP
Publisher : John Wiley & Sons
ISBN 13 : 1119669944
Total Pages : 5440 pages
Book Rating : 4.1/5 (196 download)
Download or read book International GAAP 2020 written by Ernst & Young LLP and published by John Wiley & Sons. This book was released on 2020-02-25 with total page 5440 pages. Available in PDF, EPUB and Kindle. Book excerpt: International GAAP 2020 is a comprehensive guide to interpreting and implementing International Financial Reporting Standards (IFRS), setting IFRS in a relevant business context, and providing insights into how complex practical issues should be resolved in the real world of global financial reporting. This book is an essential tool for anyone applying, auditing, interpreting, regulating, studying, or teaching IFRS. Written by financial reporting professionals from around the world, this guide to reporting under IFRS provides a global perspective, clearly explaining complex technical accounting issues and setting IFRS in a practical context. Numerous worked examples and hundreds of illustrations from the published financial reports of major listed companies from around the world are included. The 2020 edition has been fully revised and updated with information on the latest IFRS changes and current issues.
Author : United States. Federal Housing Administration
Publisher :
ISBN 13 :
Total Pages : 264 pages
Book Rating : 4.3/5 (91 download)
Download or read book Underwriting Manual written by United States. Federal Housing Administration and published by . This book was released on 1936-04 with total page 264 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : California (State).
Publisher :
ISBN 13 :
Total Pages : 128 pages
Book Rating : 4.:/5 ( download)
Download or read book California. Court of Appeal (1st Appellate District). Records and Briefs written by California (State). and published by . This book was released on with total page 128 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Obioma A. Ebisike
Publisher : John Wiley & Sons
ISBN 13 : 1119626781
Total Pages : 171 pages
Book Rating : 4.1/5 (196 download)
Download or read book Real Estate Accounting Made Easy written by Obioma A. Ebisike and published by John Wiley & Sons. This book was released on 2019-11-12 with total page 171 pages. Available in PDF, EPUB and Kindle. Book excerpt: Grasp the fundamentals of real estate accounting, finance, and investments Real Estate Accounting Made Easy is just that—an accessible beginner’s guide for anyone who needs to get up to speed on the field of real estate accounting, finance, and investments. Beginning with the elementary aspects of real estate to ensure that you’re comfortable with the subject matter, it goes on to explore more in-depth topics in a way that’s easy to digest. The book begins with discussions on introduction to the real estate industry and basic real estate accounting. Building on knowledge from the initial chapters, the book goes on to cover the different form of real estate organizations, financial statements such as the balance sheet, income statement, shareholders equity and the statement cash flow, and more. • Provides theories and practices of real estate from an accounting, financial, and investments perspective • Advanced transactions are discussed in an easy-to-understand manner • Content reflects the FASB’s new standards on revenue recognition and lease accounting • Accounting for operating property expenses, operating expenses reconciliation and recoveries, lease incentives and tenant improvements, budgeting, variance analysis are discussed in detail • Covers types of financing for real estate acquisitions, accounting for real estate investments, project development costs, and real estate brokerage • The book also walks you through the financial audit process If real estate is a new territory for you, fear not! This book helps new auditors, accounting, finance, and investment professionals, and users of financial reports understand the fundamentals of the financial aspect of the real estate business.
