Recommendations of the AICPA Special Committee on Financial Reporting and the Association for Investment Management and Research

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Publisher :
ISBN 13 :
Total Pages : 62 pages
Book Rating : 4.3/5 (512 download)

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Book Synopsis Recommendations of the AICPA Special Committee on Financial Reporting and the Association for Investment Management and Research by :

Download or read book Recommendations of the AICPA Special Committee on Financial Reporting and the Association for Investment Management and Research written by and published by . This book was released on 1996 with total page 62 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Dual Reporting for Equity and Other Comprehensive Income under IFRSs and U.S. GAAP

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Publisher : John Wiley & Sons
ISBN 13 : 1118314301
Total Pages : 459 pages
Book Rating : 4.1/5 (183 download)

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Book Synopsis Dual Reporting for Equity and Other Comprehensive Income under IFRSs and U.S. GAAP by : Francesco Bellandi

Download or read book Dual Reporting for Equity and Other Comprehensive Income under IFRSs and U.S. GAAP written by Francesco Bellandi and published by John Wiley & Sons. This book was released on 2012-05-03 with total page 459 pages. Available in PDF, EPUB and Kindle. Book excerpt: Under IFRS, U.S. GAAP, and the SEC rules and regulations, business enterprises must recognise measure and disclose information regarding equity items on the face of the statement of financial position, other specific statements, or in the notes to the financial statements. However, under both IFRS and U.S. GAAP there is no all-inclusive general standard on stockholders’ equity. This book clarifies the process of reporting stockholders’ equity in a manner which can be reconciled under all the relevant standards. “Not only has the author addressed the informational needs of the players in the accounting industry, he has also drawn, based on his vast experience, practical implications of reporting under both standards.” —Noraini Mohd Nasir, Journal of Financial Reporting and Accounting

Corporate accounting practices

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Publisher :
ISBN 13 :
Total Pages : 300 pages
Book Rating : 4.:/5 (327 download)

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Book Synopsis Corporate accounting practices by : United States. Congress. House. Committee on Financial Services. Subcommittee on Capital Markets, Insurance, and Government Sponsored Enterprises

Download or read book Corporate accounting practices written by United States. Congress. House. Committee on Financial Services. Subcommittee on Capital Markets, Insurance, and Government Sponsored Enterprises and published by . This book was released on 2002 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Contemporary Issues in Financial Reporting

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Publisher : Routledge
ISBN 13 : 1135990107
Total Pages : 587 pages
Book Rating : 4.1/5 (359 download)

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Book Synopsis Contemporary Issues in Financial Reporting by : Paul Rosenfield

Download or read book Contemporary Issues in Financial Reporting written by Paul Rosenfield and published by Routledge. This book was released on 2006-04-18 with total page 587 pages. Available in PDF, EPUB and Kindle. Book excerpt: With the collapse of Enron and other similar scandals, financial reporting and its relation to corporate governance has become a contentious issue. In this revealing book, author Paul Rosenfield involves the reader in exploring contemporary financial reporting and skilfully highlights the deficiencies in current methods. In doing so it provides a user-oriented guide to the salient issues which affect all aspects of financial accounting. Contemporary Issues in Financial Reporting challenges the reader to critically think through the issues and arguments involved in the practice of financial reporting. It goes to the heart of the most difficult and controversial problems, investigating the major issues and commenting upon the solutions offered in financial reporting literature. The grave defects in current accepted accounting principles are demonstrated and exposed, and alternative solutions are offered. Written by a former Secretary General of the International Accounting Standards Committee, practitioners and accounting scholars alike will find this volume to be an essential addition to their libraries.

Accounting for equity and other comprehensive income

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Publisher : Sapienza Università Editrice
ISBN 13 : 8895814266
Total Pages : 26 pages
Book Rating : 4.8/5 (958 download)

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Book Synopsis Accounting for equity and other comprehensive income by : Francesco Bellandi

Download or read book Accounting for equity and other comprehensive income written by Francesco Bellandi and published by Sapienza Università Editrice. This book was released on 2009 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt: VOLUME ESAURITO Il libro esamina e compara la reportistica sul Patrimonio netto secondo U.S. GAAP, le regole e regolamenti della SEC e i Principi Contabili Internazionali (IFRSs - International Financial Reporting Standards), inclusi gli Exposure Drafts, Discussion Papers e gli sforzi di convergenza del FASB e dello IASB. Il libro identifica anche problematiche ed “aree grigie”, nonché proposte di modifica dei principi contabili e suggerisce come i relativi principi possano guidare soluzioni ai dubbi degli addetti ai lavori. Questo libro tratta l’esperienza ottenuta direttamente in un contesto internazionale e costituisce uno strumento indispensabile per la presa di decisioni di management così come per gli studi accademici. Il libro si rivolge ad addetti amministrativi, direttori amministrativi e finanziari, controllers, Chief Financial Officers, dottori commercialisti, revisori, analisti finanziari, nonché professori ed accademici, studenti di contabilità e materie economiche, nonché gli stessi standard setters. LA VERSIONE ELETTRONICA DEL VOLUME E' ACQUISTABILE ON-LINE, AL COSTO DI € 40,00 , EFFETTUANDO IL DOWNLOAD SUL SITO DI CASALINI LIBRI

Valuation for Financial Reporting

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Publisher : John Wiley & Sons
ISBN 13 : 0471444316
Total Pages : 194 pages
Book Rating : 4.4/5 (714 download)

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Book Synopsis Valuation for Financial Reporting by : Michael J. Mard

Download or read book Valuation for Financial Reporting written by Michael J. Mard and published by John Wiley & Sons. This book was released on 2002-11-22 with total page 194 pages. Available in PDF, EPUB and Kindle. Book excerpt: Valuation for Financial Reporting: Intangible Assets, Goodwill, and Impairment Analysis provides guidance and insight in the identification and measurement of intangible assets and goodwill pursuant to the Financial Accounting Standards Board Statements of Financial Accounting Standards (SFAS) No. 141, Business Combinations and (SFAS) No. 142 Goodwill and Other Intangible Assets. The new rules are sweeping and complex. Valuation for Financial Reporting will bring clarity to CFOs, auditors, valuation professionals, and CPAs by explaining the valuation aspects of the new financial reporting requirements, including how to identify the characteristics of goodwill and intangible assets, determine if impairment has occurred, and employ specific methods to assess the financial impact of such impairment. While numerous articles and commentaries on the subject have appeared dating back to the time the FASB began considering the issue, Valuation for Financial Reporting is the first to provide "real world" examples of the valuation techniques and methodologies required to perform a purchase price allocation under SFAS No. 141 and an impairment study under SFAS No. 142. Valuation for Financial Reporting will help lift the veil of mystery surrounding these two important pronouncements and provide a practical guide for their implementation. This book: * Shows the CPA and client how to apply the new SFAS 141 rules that pertain to all companies involved in an acquisition (buyer or seller) by analyzing and valuing the tangible and intangible assets acquired. * Teaches the CPA and client how to apply the new SFAS 142 rules that pertain to all companies that recognize and measure intangible assets and goodwill which may now be impaired * Presents detailed case studies and examples on how to apply and implement SFAS 141 and SFAS 142 * Provides a "How To" on the identification and measurement of intangible assets. * Includes a checklist for controlling the gathering of data necessary for the analyses and another checklist guiding the work program for methodologies * Offers guidance and examples for financial reporting purposes.

Annual Report of the Securities and Exchange Commission

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Publisher :
ISBN 13 :
Total Pages : 180 pages
Book Rating : 4.3/5 (243 download)

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Book Synopsis Annual Report of the Securities and Exchange Commission by : United States. Securities and Exchange Commission

Download or read book Annual Report of the Securities and Exchange Commission written by United States. Securities and Exchange Commission and published by . This book was released on 1995 with total page 180 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Federal Register

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Publisher :
ISBN 13 :
Total Pages : 1172 pages
Book Rating : 4.:/5 (31 download)

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Book Synopsis Federal Register by :

Download or read book Federal Register written by and published by . This book was released on 1981-08-24 with total page 1172 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Research in Accounting Regulation

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Publisher : Elsevier
ISBN 13 : 0080545440
Total Pages : 309 pages
Book Rating : 4.0/5 (85 download)

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Book Synopsis Research in Accounting Regulation by : Gary Previts

Download or read book Research in Accounting Regulation written by Gary Previts and published by Elsevier. This book was released on 2002-01-23 with total page 309 pages. Available in PDF, EPUB and Kindle. Book excerpt: Research in Accounting Regulation

SEC Docket

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Publisher :
ISBN 13 :
Total Pages : 1510 pages
Book Rating : 4.3/5 (555 download)

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Book Synopsis SEC Docket by : United States. Securities and Exchange Commission

Download or read book SEC Docket written by United States. Securities and Exchange Commission and published by . This book was released on 1995 with total page 1510 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Derivatives Disclosure and Accounting

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Publisher : DIANE Publishing
ISBN 13 : 9780788182693
Total Pages : 450 pages
Book Rating : 4.1/5 (826 download)

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Book Synopsis Derivatives Disclosure and Accounting by : United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs. Subcommittee on Securities

Download or read book Derivatives Disclosure and Accounting written by United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs. Subcommittee on Securities and published by DIANE Publishing. This book was released on 1999-08 with total page 450 pages. Available in PDF, EPUB and Kindle. Book excerpt: Hearing on financial derivatives and the new SEC's regulations and the FASB's proposal concerning derivatives. Witnesses: Thomas Logan and Patrick Montgomery, Treasury Mgmt. Assoc.; Kenneth Lehn, Prof., U. of Pittsburgh, former Deputy Chief Economist, SEC; William Miller, Assoc. for Invest. Mgmt. and Research; Joseph Bauman, International Swaps and Derivatives Assoc., Inc.; Stephen Wallman, Commissioner, SEC, and Michael Sutton and Eric Sirri; Kenneth Wolfe, Hershey Foods Corp.; Alex Pollock, Fed. Home Loan Bank of Chicago; William Roberts, Amer. Bankers Assoc.; and Edmund Jenkins, chmn., Financial Accounting Standards Board.

The Accounting Profession: Appendixes to Major issues, progress and concerns

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Publisher :
ISBN 13 :
Total Pages : 180 pages
Book Rating : 4.3/5 (243 download)

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Book Synopsis The Accounting Profession: Appendixes to Major issues, progress and concerns by : United States. General Accounting Office

Download or read book The Accounting Profession: Appendixes to Major issues, progress and concerns written by United States. General Accounting Office and published by . This book was released on 1996 with total page 180 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Accounting Profession

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Publisher : DIANE Publishing
ISBN 13 : 0788135996
Total Pages : 184 pages
Book Rating : 4.7/5 (881 download)

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Book Synopsis The Accounting Profession by : Donald H. Chapin

Download or read book The Accounting Profession written by Donald H. Chapin and published by DIANE Publishing. This book was released on 1996-12 with total page 184 pages. Available in PDF, EPUB and Kindle. Book excerpt: Contains the individual recommendations made by the major study groups affecting the accounting profession from 1972-95 & the actions taken on those recommendations. Includes a summary of the major studies, including the studies' report titles & information on the membership of the study groups; a list of experts on the subject of accounting & auditing & other knowledgeable individuals interviewed in the study; copies of written comments received from the AICPA, FASB, & the SEC on a draft of this report.

Status Report - Financial Accounting Standards Board

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Publisher :
ISBN 13 :
Total Pages : 910 pages
Book Rating : 4.4/5 (91 download)

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Book Synopsis Status Report - Financial Accounting Standards Board by : Financial Accounting Standards Board

Download or read book Status Report - Financial Accounting Standards Board written by Financial Accounting Standards Board and published by . This book was released on 1999 with total page 910 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Invitation to Comment

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Publisher :
ISBN 13 :
Total Pages : 47 pages
Book Rating : 4.:/5 (345 download)

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Book Synopsis Invitation to Comment by :

Download or read book Invitation to Comment written by and published by . This book was released on 1996 with total page 47 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Economic Impact of Knowledge

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Publisher : Routledge
ISBN 13 : 113635817X
Total Pages : 362 pages
Book Rating : 4.1/5 (363 download)

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Book Synopsis The Economic Impact of Knowledge by : Tony Siesfeld

Download or read book The Economic Impact of Knowledge written by Tony Siesfeld and published by Routledge. This book was released on 2009-11-03 with total page 362 pages. Available in PDF, EPUB and Kindle. Book excerpt: First Published in 1998. This text explores how economists and public policy makers are re-thinking the way in which governments monitor, measure and influence an economy in an unbounded global environment where output is largely intangible and organisations are becoming are becoming increasingly non-national in scope. Through a collection of seminal articles written by prominent business people, academics, and public policy makers, this three anthology examines the key issues surrounding the economic impact of knowledge-based growth.

The Accounting Profession

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Publisher :
ISBN 13 :
Total Pages : 144 pages
Book Rating : 4.3/5 (512 download)

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Book Synopsis The Accounting Profession by : United States. General Accounting Office

Download or read book The Accounting Profession written by United States. General Accounting Office and published by . This book was released on 1996 with total page 144 pages. Available in PDF, EPUB and Kindle. Book excerpt: