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Proposed Amendments To Frs 29 Ifrs 7 Financial Instruments Disclosures
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Book Synopsis Proposed amendment to FRS 29 (IFRS 7) 'Financial instruments: disclosures' by : Accounting Standards Board (Great Britain)
Download or read book Proposed amendment to FRS 29 (IFRS 7) 'Financial instruments: disclosures' written by Accounting Standards Board (Great Britain) and published by . This book was released on 2008 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Proposed Amendments to FRS 29 (IFRS 7) 'Financial Instruments : Disclosures' by : Accounting Standards Board
Download or read book Proposed Amendments to FRS 29 (IFRS 7) 'Financial Instruments : Disclosures' written by Accounting Standards Board and published by . This book was released on 2011 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Amendment to FRS 29 'Financial instruments: disclosures' by : Accounting Standards Board (Great Britain)
Download or read book Amendment to FRS 29 'Financial instruments: disclosures' written by Accounting Standards Board (Great Britain) and published by . This book was released on 2009 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Disclosures--transfers of Financial Assets by : International Accounting Standards Board
Download or read book Disclosures--transfers of Financial Assets written by International Accounting Standards Board and published by . This book was released on 2010 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Improving Disclosures about Financial Instruments by : International Accounting Standards Board
Download or read book Improving Disclosures about Financial Instruments written by International Accounting Standards Board and published by . This book was released on 2009 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Improving Disclosures about Financial Instruments by : International Accounting Standards Board
Download or read book Improving Disclosures about Financial Instruments written by International Accounting Standards Board and published by . This book was released on 2008 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis IFRS 7 by : International Accounting Standards Board
Download or read book IFRS 7 written by International Accounting Standards Board and published by . This book was released on 2005 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Exposure Draft, Investments in Debt Instruments by : International Accounting Standards Board
Download or read book Exposure Draft, Investments in Debt Instruments written by International Accounting Standards Board and published by . This book was released on 2008 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis IFRS 7 by : International Accounting Standards Board
Download or read book IFRS 7 written by International Accounting Standards Board and published by . This book was released on 2005 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Reclassification of Financial Assets by : International Accounting Standards Board
Download or read book Reclassification of Financial Assets written by International Accounting Standards Board and published by . This book was released on 2008 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Capital Structure and Corporate Governance by : Lorenzo Sasso
Download or read book Capital Structure and Corporate Governance written by Lorenzo Sasso and published by Kluwer Law International B.V.. This book was released on 2013-08-01 with total page 248 pages. Available in PDF, EPUB and Kindle. Book excerpt: Despite a clear distinction in law between equity and debt, the results of such a categorization can be misleading. The growth of financial innovation in recent decades necessitates the allocation of control and cash-flow rights in a way that diverges from the classic understanding. Some of the financial instruments issued by companies, so-called hybrid instruments, fall into a grey area between debt and equity, forcing regulators to look beyond the legal form of an instrument to its practical substance. This innovative study, by emphasizing the agency relations and the property law claims embedded in the use of such unconventional instruments, analyses and discusses the governance regulation of hybrids in a way that is primarily functional, departing from more common approaches that focus on tax advantages and internal corporate control. The author assesses the role of hybrid instruments in the modern company, unveiling the costs and benefits of issuing these securities, recognizing and categorizing the different problem fields in which hybrids play an important role, and identifying legal and contracting solutions to governance and finance problems. The full-scale analysis compares the U.K. law dealing with hybrid instruments with the corresponding law of the most relevant U.S. jurisdictions in relation to company law. The following issues, among many others, are raised: decisions under uncertainty when the risks of opportunism of the parties is very high; contract incompleteness and ex post conflicts; protection of convertible bondholders in mergers and acquisitions and in assets disposal; use of convertible bonds to reorganise and restructure a firm; timing of the conversion and the issuer’s call option; majority-minority conflict in venture capital financing; duty of loyalty; fiduciary duties to preference shareholders; and financial contract design for controlling the board’s power in exit events. Throughout, the analysis includes discussion, comparison, and evaluation of statutory provisions, existing legal standards, and strategies for protection. It is unlikely that a more thorough or informative account exists of the complex regulatory problems created by hybrid financial instruments and of the different ways in which regulatory regimes have responded to the problems they raise. Because business parties in these jurisdictions have a lot of scope and a strong incentive to contract for their rights, this book will also be of uncommon practical value to corporate counsel and financial regulators as well as to interested academics.
Book Synopsis ACCA Paper P2 - Corporate Reporting (GBR) Study Text by : BPP Learning Media
Download or read book ACCA Paper P2 - Corporate Reporting (GBR) Study Text written by BPP Learning Media and published by BPP Learning Media. This book was released on 2009-07-01 with total page 609 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Association of Chartered Certified Accountants (ACCA) is the global body for professional accountants. With over 100 years of providing world-class accounting and finance qualifications, the ACCA has significantly raised its international profile in recent years and now supports a BSc (Hons) in Applied Accounting and an MBA.BPP Learning Media is an ACCA Official Publisher. P2 is a very challenging paper which builds on the knowledge and skills acquired at earlier levels in the preparation and analysis of financial reports for single entities and groups. It takes these areas to a higher level, putting into context the role of the accountant as a professional steward and adviser, who is responsible to the stakeholders of an organisation.It has five main sections: 1. Regulatory and ethical framework and current issues 2. Reporting the financial performance of entities 3. Group financial statements 4. Specialised entities 5. Analysis of the financial performance of entitiesThe main new topics introduced at this level relate to group accounts, but other topics are tested with a different emphasis and in more depth than at the Fundamentals Level.We provide material for both International and UK streams. The study text has been reviewed by the examiner and takes account of his advice on approaching the paper. Ethics, which have an impact on all aspects of financial reporting, are introduced at an early stage in the text, as is corporate social responsibility, so that students do not neglect these topics when covering the numerical areas. Accounting standards come next, combining revision with extension into more advanced areas. After a brief revision of basic groups, the more advanced consolidation topics are covered. Current issues are covered throughout the text within the appropriate topics, and also summarised towards the end of the book. The question bank contains practice at the case study-style question you will encounter in the real exam.BPP Learning Media is the publisher of choice for many ACCA students and tuition providers worldwide. Join them and plug into a world of expertise in ACCA exams.
Book Synopsis International financial reporting standard by : International Accounting Standards Board
Download or read book International financial reporting standard written by International Accounting Standards Board and published by . This book was released on 2005 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Limited Exemption from Comparative IFRS 7 Disclosures for First-time Adopters by : International Accounting Standards Board
Download or read book Limited Exemption from Comparative IFRS 7 Disclosures for First-time Adopters written by International Accounting Standards Board and published by . This book was released on 2010 with total page 6 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Taxation of Derivatives by : Oktavia Weidmann
Download or read book Taxation of Derivatives written by Oktavia Weidmann and published by Kluwer Law International B.V.. This book was released on 2015-07-16 with total page 439 pages. Available in PDF, EPUB and Kindle. Book excerpt: The exploding use of derivatives in the last two decades has created a major challenge for tax authorities, who had to develop appropriate derivatives taxation rules that strike a balance between allowing capital markets to function effectively by removing artificial tax barriers and at the same time protecting their countries' tax base from tax avoidance schemes that utilise these instruments. Derivatives exist in a vast variety and complexity and new forms or combinations of existing forms appear ad hoc as new risk categories emerge and companies seek to invest in or hedge these risks. This very thorough book discusses and analyses taxation issues posed by derivatives used in domestic as well as in cross-border transactions. In great detail the author presents approaches that can be adopted by tax legislators to solve these problems, clarifying her solutions with specific reference to components of the two most important domestic tax systems in relation to derivatives in Europe, those of the United Kingdom and Germany. Examples of derivatives transactions and arbitrage schemes greatly elucidate the nature of derivatives and how they can be effectively taxed. The following aspects of the subject and more are covered: – basic economic concepts in the context of derivatives such as replication, put-call-parity, hedging and leverage; - designing a suitable definition of derivatives in domestic tax law; - achieving coherence in domestic tax rules by applying a 'special regime approach' versus an 'integrative approach' and the distinction of income and capital, equity and debt; - alignment of accounting standards and taxation rules and the application of fair value accounting for tax purposes; - how to tax hedged positions and post-tax hedging schemes; - taxation of structured financial products and hybrid instruments with focus on bifurcation and integration approaches and the recent BEPS discussion drafts on hybrid mismatch arrangements; - refining the 'beneficial ownership' – concept in domestic law and in tax treaties and an analysis of recent case law; - withholding taxes in the context of domestic and cross-border dividend tax arbitrage schemes; and - tackling derivatives tax arbitrage effectively in anti-avoidance legislation. By providing an in-depth analysis of corporate taxation issues that arise in domestic as well as in cross-border derivatives transactions, this book is not only timely but of lasting value in the day-to-day work of tax lawyers and tax professionals in companies, banks and funds, and is sure to be of interest to government officials, academics and researchers involved with financial instruments taxation.
Book Synopsis Amendment to International Accounting Standard IAS 1, Presentation of Financial Statements by : International Accounting Standards Board
Download or read book Amendment to International Accounting Standard IAS 1, Presentation of Financial Statements written by International Accounting Standards Board and published by . This book was released on 2005 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Financial Instruments by : International Accounting Standards Committee
Download or read book Financial Instruments written by International Accounting Standards Committee and published by . This book was released on 2000 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt:
