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Author : International Accounting Standards Committee
Publisher :
ISBN 13 :
Total Pages : 22 pages
Book Rating : 4.E/5 ( download)
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:
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 : Abbas A. Mirza
Publisher : John Wiley & Sons
ISBN 13 : 1118045211
Total Pages : 718 pages
Book Rating : 4.1/5 (18 download)
Download or read book Wiley IFRS written by Abbas A. Mirza and published by John Wiley & Sons. This book was released on 2010-12-28 with total page 718 pages. Available in PDF, EPUB and Kindle. Book excerpt: Wiley IFRS: Practical Implementation Guide and Workbook, Second Edition is a quick reference guide on IFRS/IAS that includes easy-to-understand IFRS/IAS standards outlines, practical insights, case studies with solutions, illustrations and multiple-choice questions with solutions. The book greatly facilitates your understanding of the practical implementation issues involved in applying these complex "principles-based" standards. PS-Line
Author : International Accounting Standards Board
Publisher :
ISBN 13 :
Total Pages : 58 pages
Book Rating : 4.E/5 ( download)
Download or read book Improvements to IFRSs written by International Accounting Standards Board and published by . This book was released on 2010 with total page 58 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Oktavia Weidmann
Publisher : Kluwer Law International B.V.
ISBN 13 : 9041159835
Total Pages : 417 pages
Book Rating : 4.0/5 (411 download)
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 417 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.
Author : Lorenzo Sasso
Publisher : Kluwer Law International B.V.
ISBN 13 : 9041148515
Total Pages : 360 pages
Book Rating : 4.0/5 (411 download)
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 360 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.
Author :
Publisher :
ISBN 13 : 9781907026478
Total Pages : 37 pages
Book Rating : 4.0/5 (264 download)
Download or read book IFRS 9 Financial Instruments: International financial reporting standard 9 written by and published by . This book was released on 2009 with total page 37 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : BPP Learning Media
Publisher : BPP Learning Media
ISBN 13 : 0751775975
Total Pages : 609 pages
Book Rating : 4.7/5 (517 download)
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.
Author : E. Banks
Publisher : Springer
ISBN 13 : 0230251218
Total Pages : 597 pages
Book Rating : 4.2/5 (32 download)
Download or read book Dictionary of Finance, Investment and Banking written by E. Banks and published by Springer. This book was released on 2016-04-30 with total page 597 pages. Available in PDF, EPUB and Kindle. Book excerpt: This dictionary covers the terminology of the international financial marketplace. It provides concise and rigorous definitions of over 5,000 terms used in the accounting, banking, corporate finance, and investment management and insurance disciplines. It also includes formulae and diagrams, as well as commonly used acronyms and colloquialisms.
Author : International Accounting Standards Board
Publisher :
ISBN 13 : 9781904230724
Total Pages : 16 pages
Book Rating : 4.2/5 (37 download)
Download or read book IFRS 6 written by International Accounting Standards Board and published by . This book was released on 2004 with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : International Accounting Standards Board
Publisher :
ISBN 13 :
Total Pages : 58 pages
Book Rating : 4.E/5 ( download)
Download or read book IFRS 2 written by International Accounting Standards Board and published by . This book was released on 2004 with total page 58 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : BPP Learning Media
Publisher : BPP Learning Media
ISBN 13 : 1445369605
Total Pages : 529 pages
Book Rating : 4.4/5 (453 download)
Download or read book ACCA Paper P7 - Advanced Audit and Assurance (GBR) Practice and revision kit written by BPP Learning Media and published by BPP Learning Media. This book was released on 2013-01-01 with total page 529 pages. Available in PDF, EPUB and Kindle. Book excerpt: The examiner-reviewed P7 Practice and Revision Kit provides invaluable guidance on how to approach the exam. It contains past ACCA exam questions for you to try and a question plan to assist with your revision. Three mock examinations provide ample opportunity to practise questions and marking schemes show you how the examiner awards marks.
Author : Robert Kirk
Publisher : Elsevier
ISBN 13 : 1856175456
Total Pages : 555 pages
Book Rating : 4.8/5 (561 download)
Download or read book IFRS: A Quick Reference Guide written by Robert Kirk and published by Elsevier. This book was released on 2008-12-03 with total page 555 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Intended for those with an understanding of the current regulatory framework, the book sets out the basic numerical application of the International Financial Accounting Standards and includes. A thorough introduction to the accounting standard-setting process; A guide to the boards, committees and councils responsible for the standards; Detailed coverage of individual standards, including Asset Valuation, Liabilities and Group Reporting; and Published accounts of well known British and European companies."--BOOK JACKET.
Author : Razaq Raj
Publisher : SAGE
ISBN 13 : 1446275523
Total Pages : 401 pages
Book Rating : 4.4/5 (462 download)
Download or read book Events Management written by Razaq Raj and published by SAGE. This book was released on 2013-02-28 with total page 401 pages. Available in PDF, EPUB and Kindle. Book excerpt: Electronic Inspection Copy available to instructors here Praise for the previous edition: ′This is an excellent publication that correctly reviews the external environment associated with events, both in the context of the theoretical and operational′ - Neil Robinson, Salford Business School, University of Salford, UK The new edition of this popular accessible text gives students a thorough and contemporary grounding in both the fundamentals and strategic responsibilities of successful event management. Purposefully broad in scope, the text combines theory with practical knowledge and terminology, ensuring readers develop a flexible and commercially-acute skill set. Topics covered range from law, marketing and finance to introductory guides to sound, lighting and multimedia equipment, providing students with the practical knowledge they need for a career in Events Management. Theory is brought to life in a range of case studies and examples throughout the text. As well as updated examples and legislation, this edition introduces new chapters on: Event entrepreneurship Project management and financing New Multimedia technology for events organisers Sustainable festivals and events Long term legacy and impacts The future of the industry An accompanying Companion Website provides students with discussion questions and video links. The website also provides an Instructor′s Manual and PowerPoint slides for lecturers. This text is an ideal resource for undergraduate students who are studying Events Management for the first time. Visit the Companion Website at www.sagepub.co.uk/raj
Author : International Accounting Standards Board
Publisher :
ISBN 13 : 9781904230496
Total Pages : 46 pages
Book Rating : 4.2/5 (34 download)
Download or read book IFRS 4 Insurance Contracts written by International Accounting Standards Board and published by . This book was released on 2004 with total page 46 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : International Accounting Standards Board
Publisher :
ISBN 13 :
Total Pages : 32 pages
Book Rating : 4.E/5 ( download)
Download or read book IFRS 5 Non-current Assets Held for Sale and Discontinued Operations written by International Accounting Standards Board and published by . This book was released on 2004 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Paul M. Collier
Publisher : John Wiley & Sons
ISBN 13 : 111900294X
Total Pages : 549 pages
Book Rating : 4.1/5 (19 download)
Download or read book Accounting for Managers written by Paul M. Collier and published by John Wiley & Sons. This book was released on 2015-06-08 with total page 549 pages. Available in PDF, EPUB and Kindle. Book excerpt: This revised and updated fifth edition of Accounting for Managers builds on the international success of the previous editions in explaining how accounting is used by non-financial managers. Emphasizing the interpretation rather than the construction of accounting information, Accounting for Managers encourages a critical, rather than an unthinking acceptance of accounting techniques. Whilst immensely valuable for planning, decision-making and control, users of accounting information need to recognize the assumptions behind, and the limitations of particular accounting techniques. As in the previous editions, the book links theory with practical examples and case studies drawn from real business situations across a wide range of manufacturing, retail and service industries.
