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Author :
Publisher :
ISBN 13 :
Total Pages : 230 pages
Book Rating : 4.E/5 ( download)
Download or read book WG & L's Analysis of IFRS 1, First-time Adoption written by and published by . This book was released on 2010 with total page 230 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : International Accounting Standards Board
Publisher :
ISBN 13 : 9781905590810
Total Pages : 35 pages
Book Rating : 4.5/5 (98 download)
Download or read book IFRS 1, First-time adoption of International Financial Reporting Standards written by International Accounting Standards Board and published by . This book was released on 2008 with total page 35 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : International Accounting Standards Board
Publisher :
ISBN 13 : 9781905590834
Total Pages : 44 pages
Book Rating : 4.5/5 (98 download)
Download or read book IFRS 1 First-time Adoption Pf International Financial Reporting Standards written by International Accounting Standards Board and published by . This book was released on 2008 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : International Accounting Standards Committee Foundation
Publisher :
ISBN 13 :
Total Pages : 40 pages
Book Rating : 4.E/5 ( download)
Download or read book IFRS 1 written by International Accounting Standards Committee Foundation and published by . This book was released on 2003 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book IFRS 1 - First-time Adoption of International Financial Reporting Standards written by and published by . This book was released on 2004 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :
Publisher :
ISBN 13 :
Total Pages : 100 pages
Book Rating : 4.:/5 (19 download)
Download or read book Adopting IFRS written by and published by . This book was released on 2004 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :
Publisher :
ISBN 13 :
Total Pages : 44 pages
Book Rating : 4.:/5 (932 download)
Download or read book IFRS 1 First-time Adoption of International Financial Reporting Standards written by and published by . This book was released on 2008 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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Publisher :
ISBN 13 : 9781905590827
Total Pages : pages
Book Rating : 4.5/5 (98 download)
Download or read book IFRS 1 First-time Adoption of International Financial Reporting Standards/ International Accounting Standards Board written by and published by . This book was released on 2008 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Daniel Saak
Publisher : GRIN Verlag
ISBN 13 : 363866631X
Total Pages : 72 pages
Book Rating : 4.6/5 (386 download)
Download or read book IFRS 1 - First time Adoption of IFRS written by Daniel Saak and published by GRIN Verlag. This book was released on 2007 with total page 72 pages. Available in PDF, EPUB and Kindle. Book excerpt: Studienarbeit aus dem Jahr 2005 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,7, Universität Bielefeld, Veranstaltung: Seminar zur Konzernrechnungslegung, Sprache: Deutsch, Abstract: Am 19. Juni 2003 hat das International Accounting Standards Board (IASB) den International Financial Reporting Standard 1 (IFRS 1): First time Adoption of International Financial Reporting Standards veröffentlicht. Dieser Standard hat das Ziel Unternehmen mit ihren jeweiligen nationalen Rechnungslegungsvorschriften die erstmalige Anwendung sowie den Einstieg in die internationale IFRS - Rechnungslegung zu erleichtern und gleichzeitig den Bilanzadressaten qualitativ hochwertige Informationen bereitzustellen. Aufgrund der Verordnung der Europäischen Union sind alle kapitalmarktorientierten Unternehmen ab dem 01.01.2005 verpflichtet ihre Konzernabschlüsse nach der IFRS - Rechnungslegung zu erstellen. Bisher war die Regelung, um einen erstmaligen Konzernabschluss nach den International Accounting Standards (IAS) zu erstellen, in den Standing Interpretations Committee kurz SIC-8 enthalten. Einige Regelungen des SIC-8 sind im IFRS 1 übernommen worden, wie z.B. der Grundsatz der retrospektiven Anwendung sowie die Regelung, dass beim Übergang auf IAS entstehende Differenzen mit den Gewinnrücklagen in der Eröffnungsbilanz verrechnet werden. Regelungen des SIC-8 ließen jedoch auch eine Vielzahl von Interpretationsspielräumen zu, z.B. ist ein Abweichen von der grundsätzlich retrospektiven Anwendung möglich, wenn der Anpassungsbetrag aus früheren Perioden nicht mit einem vertretbaren Aufwand bestimmt werden kann. Mit den neuen Vorschriften des IFRS 1 soll sichergestellt werden, dass ein erstmaliger Abschluss folgende Ziele gewährleistet: 1. Die Abschlussadressaten sollen transparente und hochwertige über alle offen gelegten Perioden vergleichbare Informationen erhalten sowie die 2. Lieferung eines angemessenen Startpunktes der Rechnungslegung auf der Grundlage der IFRS und
Author : International Accounting Standards Board
Publisher :
ISBN 13 :
Total Pages : 44 pages
Book Rating : 4.:/5 (614 download)
Download or read book IFRS 1 First-time adoption of international financial reporting standards written by International Accounting Standards Board and published by . This book was released on 2008 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :
Publisher :
ISBN 13 : 9781905590827
Total Pages : 43 pages
Book Rating : 4.5/5 (98 download)
Download or read book International Financial Reporting Standard 1: Basis for conclusions IFRS 1 written by and published by . This book was released on 2008 with total page 43 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : International Accounting Standards Board
Publisher :
ISBN 13 : 9781905590803
Total Pages : pages
Book Rating : 4.5/5 (98 download)
Download or read book IFRS 1: First-time Adoption of International Financial Reporting Standards written by International Accounting Standards Board and published by . This book was released on 2008 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : International Accounting Standards Board
Publisher :
ISBN 13 :
Total Pages : 34 pages
Book Rating : 4.E/5 ( download)
Download or read book Amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards and IAS 27 Consolidated and Separate Financial Statements written by International Accounting Standards Board and published by . This book was released on 2008 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Francesco Bellandi
Publisher : John Wiley & Sons
ISBN 13 : 1119960347
Total Pages : 847 pages
Book Rating : 4.1/5 (199 download)
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 2012-05-03 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.
Author : Michael Gaull
Publisher :
ISBN 13 : 9781841404103
Total Pages : 280 pages
Book Rating : 4.4/5 (41 download)
Download or read book Understanding IFRS 1 in the UK written by Michael Gaull and published by . This book was released on 2004 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : International Accounting Standards Board
Publisher :
ISBN 13 :
Total Pages : 28 pages
Book Rating : 4.E/5 ( download)
Download or read book Exposure Draft of Proposed Amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards and IAS 27 Consolidated and Separate Financial Statements written by International Accounting Standards Board and published by . This book was released on 2007 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : International Accounting Standards Board
Publisher :
ISBN 13 :
Total Pages : 26 pages
Book Rating : 4.E/5 ( download)
Download or read book Exposure Draft of Proposed Amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards written by International Accounting Standards Board and published by . This book was released on 2007 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt:
