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Author : Sqa
Publisher :
ISBN 13 : 9781849482332
Total Pages : pages
Book Rating : 4.4/5 (823 download)
Download or read book Accounting & Finance Standard Grade (G written by Sqa and published by . This book was released on 2012-09-01 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :
Publisher : New Africa Books
ISBN 13 : 9781869285494
Total Pages : 228 pages
Book Rating : 4.2/5 (854 download)
Download or read book Accounting Gr12 T/g*english written by and published by New Africa Books. This book was released on with total page 228 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :
Publisher : New Africa Books
ISBN 13 : 9781869284831
Total Pages : 326 pages
Book Rating : 4.2/5 (848 download)
Download or read book Accounting Gr11 T/g written by and published by New Africa Books. This book was released on with total page 326 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :
Publisher : New Africa Books
ISBN 13 : 9781869283773
Total Pages : 188 pages
Book Rating : 4.2/5 (837 download)
Download or read book Accounting Gr10 T/g written by and published by New Africa Books. This book was released on with total page 188 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Scottish Qualifications Authority
Publisher :
ISBN 13 : 9781843724988
Total Pages : pages
Book Rating : 4.7/5 (249 download)
Download or read book Standard Grade written by Scottish Qualifications Authority and published by . This book was released on 2007* with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Mike G.
Publisher : GRIN Verlag
ISBN 13 : 3668385920
Total Pages : 32 pages
Book Rating : 4.6/5 (683 download)
Download or read book Introduction into Financial Accounting according to IFRS written by Mike G. and published by GRIN Verlag. This book was released on 2017-01-25 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt: Lecture Notes from the year 2016 in the subject Business economics - Accounting and Taxes, grade: 1,3, , language: English, abstract: The following text was created as part of the university module “Financial accounting according to IFRS standards”. This work will introduce the financial reporting procedure as well as the legal framework and enable the reader to create (simple) financial statements on his/her own. Several examples and numerical figures as well as visual displays support the understanding. At the end, there is a summary about the balance sheet adjustments and a kind of FAQ (as part of the exam preparation). Please be aware that the international approaches are very similar to the German ones, but are not always the same. This work is made from the notes taken during lectures and supplemented by additional information and pictures from secondary literature, namely “Financial Accounting – International financial reporting standards”, published by Pearson and written by Walter T. Harrison Jr. and Charles T. Horngreen. Additionally, some information from this book was visually displayed in self-made figures, diagrams and compilations. If an image is not marked otherwise, it's self-created.
Author : Sqa
Publisher : Bright Red
ISBN 13 : 9781849481564
Total Pages : 219 pages
Book Rating : 4.4/5 (815 download)
Download or read book Accounting & Finance General written by Sqa and published by Bright Red. This book was released on 2011-09-01 with total page 219 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Khanh Pham-Gia
Publisher : GRIN Verlag
ISBN 13 : 3640382927
Total Pages : 61 pages
Book Rating : 4.6/5 (43 download)
Download or read book Consolidated Financial Statements in IAS/IFRS and German GAAP - Major Differences Explained written by Khanh Pham-Gia and published by GRIN Verlag. This book was released on 2009 with total page 61 pages. Available in PDF, EPUB and Kindle. Book excerpt: Research Paper (undergraduate) from the year 2008 in the subject Business economics - Business Management, Corporate Governance, grade: 1,3, University of applied sciences, Munich, language: English, abstract: Due to a regulation of the European Union (EU) concerning financial accounting issued on June 6th, 2002, all listed companies in EU are obligated to provide their Consolidated Financial Statements (CFS) in accordance with financial accounting principles of International Accounting Standards (IAS) or International Financial Reporting Standards (IFRS) from January 1st, 2005. This regulation enables a necessary harmonization of accounting principles within the EU and supports a clear comparability of CFS worldwide. The object of this study is to analyze major differences of CFS in German GAAP and IAS/IFRS. Thereby, variations of both accounting standards are compared and a major difference is explained thoroughly with a concrete example. The major differences of CFS in IAS/IFRS and German GAAP result from different aims of both accounting standards. The German GAAP is strongly based on prudence principle for protection of creditors and authoritative principle (tax accounting based on commercial accounting). In comparison, the IAS/IFRS deliver potential investors realistic and decision useful information about assets, finance, and profit situations of a company (true and fair view / fair presentation principle). These basic principles could be reflected in several key points of the both accounting standards whose differences are clarified in this study. Furthermore, an essential key point of CFS namely the basis of consolidation (contains enterprises included in the consolidation and capital consolidation methods) is illuminated with a concrete example. Hereby, the relation between the control influence of the parent enterprise on its "sub-entities" and the correspondent capital consolidation methods are studied.
Author : Mike G.
Publisher : GRIN Verlag
ISBN 13 : 3668456658
Total Pages : 49 pages
Book Rating : 4.6/5 (684 download)
Download or read book Guideline for Financial Statements written by Mike G. and published by GRIN Verlag. This book was released on 2017-05-30 with total page 49 pages. Available in PDF, EPUB and Kindle. Book excerpt: Abstract from the year 2017 in the subject Economics - Finance, grade: 1,0, , language: English, abstract: This text provides a detailed approach to financial accounting for advanced readers. The basics like the double-bookkeeping method according to the IFRS should be clear and are extended to topics like equity (diverse classes of shares), debt (primary bonds) and investments (FVTPL, FVOCI, etc.). All these accounting rules are stated and supported by several figures, graphics, and pictures. Recommended for every middle-class company with a finance department or planning an expansion. Also, underlying concepts of different market (movements) are stated and linked to the related IAS principles. Even though the IFRS is the international standard, the German GAAP or the US GAAP are slightly deviating from it, but due to the progressing globalization, the IFRS approach is more and more accepted within the EU and soon even in Germany. But even now this text provides with enough information about the underlying structure and makes it much easier to understand the German or US methods.
Author : Jörg Decker
Publisher : GRIN Verlag
ISBN 13 : 3638206440
Total Pages : 33 pages
Book Rating : 4.6/5 (382 download)
Download or read book Accounting for Derivatives (US-GAAP) written by Jörg Decker and published by GRIN Verlag. This book was released on 2003-07-23 with total page 33 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seminar paper from the year 2003 in the subject Business economics - Accounting and Taxes, grade: 1,7 (A-), Technical University of Braunschweig (Economics - Controlling), course: Intenational Accounting, language: English, abstract: Some years before the financial scandal of Enron, which was mainly caused by the misuse of derivatives, the Financial Accounting Standard Board (FASB) began deliberating on issues related to derivatives and hedging transactions.1 The cause of thinking about changes in accounting for derivatives was a problematic situation in 1986 (comparable to current situation in Germany). For example, the applicatory use was very complicated and transactions with derivatives were not transparent enough. There were only clear standards for a few product groups and transactions with derivatives were not reported on the balance sheet.2 In consequence, first in 1986, a work program called Project on Financial Instruments was founded.3 In 1992 the members of the FASB received the responsibility in working on derivatives and continued improving the existing statement for about six years in more than 100 meetings. In June 1998 (06/16/1998) the Statement for Financial Accounting Standard (SFAS) No. 133 “Accounting for Derivative Instruments and Hedging Instruments” passed as an outcome of these efforts and is valid for every entity.4 Some public voices say, it is one of the most complex and controversial standards ever issued by the FASB.5 Statement No. 133 replaced FASB Statement No. 80 (Accounting for Future Contracts), No. 105 (Disclosure of Information about Financial Instruments with Off-Balance-Sheet Risk and Financial Instruments with Concentrations of Credit Risk) and No. 119 (Disclosures about Derivative Financial Instruments and Fair Value of Financial Instruments). 6 Also FASB Statement No. 52 (Foreign Currency Translation) and No. 107 (Disclosures about Fair Value of Financial Instruments) were amended, by including the “disclosure provisions about concentration of credit risk” form Statement No. 105 in Statement No.107. Despite the fact that the new Statement was issued in June 1998 it only was effective on financial statements for fiscal years beginning after June 15, 2000. [...] 1 Cp. Ernst & Young LLP (2002), p. 1. 2 Cp. Henne, T.(2000), p. 51. 3 Cp. Zander, D. (2000), p. 985. 4 Cp. Maulshagen ,A./Maulshagen, O. (1998), p. 2151. 5 Cp. International Treasurer (1999). 6 Cp. Ernst & Young LLP (2002), p. 1.
Author : United States. Department of the Air Force
Publisher :
ISBN 13 :
Total Pages : 380 pages
Book Rating : 4.F/5 ( download)
Download or read book General Accounting and Finance Systems at Base Level written by United States. Department of the Air Force and published by . This book was released on 1991 with total page 380 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Khanh Pham-Gia
Publisher : GRIN Verlag
ISBN 13 : 3640383338
Total Pages : 28 pages
Book Rating : 4.6/5 (43 download)
Download or read book Consolidated financial statements in IAS/IFRS and German GAAP – Major differences explained written by Khanh Pham-Gia and published by GRIN Verlag. This book was released on 2009-07-24 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt: Research Paper (undergraduate) from the year 2008 in the subject Business economics - Business Management, Corporate Governance, grade: 1,3, University of applied sciences, Munich, language: English, abstract: Due to a regulation of the European Union (EU) concerning financial accounting issued on June 6th, 2002, all listed companies in EU are obligated to provide their Consolidated Financial Statements (CFS) in accordance with financial accounting principles of International Accounting Standards (IAS) or International Financial Reporting Standards (IFRS) from January 1st, 2005. This regulation enables a necessary harmonization of accounting principles within the EU and supports a clear comparability of CFS worldwide. The object of this study is to analyze major differences of CFS in German GAAP and IAS/IFRS. Thereby, variations of both accounting standards are compared and a major difference is explained thoroughly with a concrete example. The major differences of CFS in IAS/IFRS and German GAAP result from different aims of both accounting standards. The German GAAP is strongly based on prudence principle for protection of creditors and authoritative principle (tax accounting based on commercial accounting). In comparison, the IAS/IFRS deliver potential investors realistic and decision useful information about assets, finance, and profit situations of a company (true and fair view / fair presentation principle). These basic principles could be reflected in several key points of the both accounting standards whose differences are clarified in this study. Furthermore, an essential key point of CFS namely the basis of consolidation (contains enterprises included in the consolidation and capital consolidation methods) is illuminated with a concrete example. Hereby, the relation between the control influence of the parent enterprise on its “sub-entities” and the correspondent capital consolidation methods are studied.
Author : Barry Elliott
Publisher : Financial Times/Prentice Hall
ISBN 13 : 9780273760795
Total Pages : 893 pages
Book Rating : 4.7/5 (67 download)
Download or read book Financial Accounting and Reporting written by Barry Elliott and published by Financial Times/Prentice Hall. This book was released on 2012 with total page 893 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Alan Sangster
Publisher : Routledge
ISBN 13 : 1317979850
Total Pages : 200 pages
Book Rating : 4.3/5 (179 download)
Download or read book Liberalising the Accounting Curriculum in University Education written by Alan Sangster and published by Routledge. This book was released on 2014-10-29 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents the views of accounting educators, accounting education policy-makers, and accounting practitioners from across the world on the challenging topic of liberalising the accounting curriculum within university education. Accounting is a relatively new subject within universities and has been absorbed into a high level of education without any real attempt to do so within the traditional ethos of a liberal arts education. In this book, the logic of teaching using the liberal arts is described and contrasted with the practical vocational training approach of teaching which has formed the foundation of accountancy courses for many years. A proposal to change this established practice, by integrating the liberal arts into the university accounting curriculum, is followed by a series of short chapters which address the relevance, validity and worthiness of the proposed approach. Comments and counter-arguments are then discussed before further chapters illustrate how the proposed change may be achieved in a variety of different contexts – ranging from that of the global financial crisis (which began in 2008) to the inclusion of ethics and sustainability within the accounting curriculum. This book will aid those teaching accounting in universities to improve the design of their accounting degree programmes by moving away from an excessive emphasis on technical skills towards a broader consideration of a liberal contextualisation of the accounting curriculum. This book was originally published as a special issue of Accounting Education: an international journal.
Author : Alfred Mully
Publisher : GRIN Verlag
ISBN 13 : 3656579083
Total Pages : 88 pages
Book Rating : 4.6/5 (565 download)
Download or read book America vs. Europe. The battle between accounting standard setters written by Alfred Mully and published by GRIN Verlag. This book was released on 2014-01-21 with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt: Thesis (M.A.) from the year 2010 in the subject Business economics - Banking, Stock Exchanges, Insurance, Accounting, grade: B, University of Frankfurt (Main), course: MSc Accounting & Control – Thesis, language: English, abstract: Since the Enron scandal in 2001 there has been more and more media coverage on the topic of accountancy. The focus shifted from the financial statements and the companies themselves to the audit firms. The big five, and later, after the ending of Arthur Andersen, the big four, are working under significantly more pressure today. But the audit firms are not the only scapegoats in this matter. People also started to look more and more critically to the accounting standards. Questions have risen on the relevance of the Financial Standards. Also the fact that there are more than one set of Financial Standards is remarkable. Some things that are illegal in the United States of America can be legal in the European Union and the other way around. Therefore the IASB and the FASB are trying to come together in a process which is called convergence. In their Norwalk Agreement of September 2002, and later on renewed by the FASB-IASB Memorandum of Understanding in February 2006, it is acknowledged that both sides will need to move some way towards each other to come to a unified set of worldwide applicable financial accounting regulations. This resulted in the FASB adopting some IASB regulations, and the IASB adopting some FASB regulations, and in some cases a joint project to issue new and identical regulations on specific matters (Veron, 2007). This process of convergence has raised criticism and questions. As put in The Global Accounting Experiment by Nicholas Veron (2007): “The forces driving the Global Accounting Experiment are insufficient to guarantee its continued success. It is bound to face major challenges in the next few years. Two main factors are behind this: the deficit of legitimacy and accountability of the IASB, and the difficulty of ensuring consistent implementation of IFRS across sectors and countries.” The questions raised in the convergence process, for example, are: which type of regulations on a specific subject is “better”, or more relevant? Are the adopted standards by the FASB of equal importance compared to the adopted standards by the IASB? To put this differently, is there one-way convergence from one side to another? This is namely being criticized in Europe, where critics say that this convergence process is a process of one-way convergence from IFRS towards US GAAP (Camfferman, 2010). These three questions mentioned above bring me to the main question which I am going to answer with this research: Are the worldwide applicable
Author : AICPA
Publisher : John Wiley & Sons
ISBN 13 : 1119622018
Total Pages : 326 pages
Book Rating : 4.1/5 (196 download)
Download or read book Codification of Statements on Standards for Accounting and Review Services written by AICPA and published by John Wiley & Sons. This book was released on 2019-05-13 with total page 326 pages. Available in PDF, EPUB and Kindle. Book excerpt: This updated edition for accountants and auditors who perform engagements in accordance with SSARS includes the authoritative standards and interpretations applicable to preparation, compilation, and review engagements. The codification is fully indexed and arranged by subject. The guidance (and related interpretations to the extent applicable) will help accountants and auditors apply the standards in specific circumstances and clearly shows amendments, deleted or superseded portions, and conforming changes due to the issuance of other authoritative guidance. In addition to SSARS No. 21, which is now effective, this guide includes the Statements on Standards for Accounting and Review Services (SSARS) through SSARS No. 24, Omnibus Statement on Standards for Accounting and Review Services—2018.
Author : Scottish Examination Board
Publisher :
ISBN 13 :
Total Pages : 28 pages
Book Rating : 4.:/5 (66 download)
Download or read book Accounting and Finance. Standard Grade Arrangements . Scottish Certificate of Education. Standard Grade Arrangements in Accounting and Finance at Foundation, General and Credit Levels in and After 1992 written by Scottish Examination Board and published by . This book was released on 1990 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt:
