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Book Synopsis International Financial Reporting Standards (Ifrs) 2014 by :
Download or read book International Financial Reporting Standards (Ifrs) 2014 written by and published by John Wiley & Sons. This book was released on 2014 with total page 1320 pages. Available in PDF, EPUB and Kindle. Book excerpt: This compact book contains all the official International Financial Reporting Standards (IFRS), International Accounting Standards (IAS) and Interpretations (SICs, IFRICs), approved by the EU and thus mandatory for companies operating in capital markets. The standards are listed synoptically in English and German, allowing a comparison with the English original, which is important in questions of interpretation. A handy reference for accountants, tax advisors, IFRS consultants, and companies applying IFRS. Can only be sold within the EU.
Book Synopsis Corporate Real Estate Management by : Thomas Glatte
Download or read book Corporate Real Estate Management written by Thomas Glatte and published by Springer Nature. This book was released on 2020-11-13 with total page 53 pages. Available in PDF, EPUB and Kindle. Book excerpt: Thomas Glatte provides a comprehensive view on the essentials of corporate real estate management (CREM). The author explains in the influence of corporate strategies on real estate strategies for non-property-companies as well as the importance of corporate real estate portfolios, the set-up of CREM organizations and the handling of respective services. He also elaborates the specifics of corporate social responsibility, sustainability, corporate architecture & design and workplace management.
Download or read book Make It Real written by Gloria O Ejekukor and published by Independently Published. This book was released on 2020-11-20 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Real Estate industry has remained one of the most vibrant all over the world and it will remain so for as long as human beings keep multiplying on earth. Despite a few occasional hiccups, this industry has a way of adjusting itself and bouncing back with renewed vigour. However, despite its vibrancy, we have observed that one area that does not seem to experience this vibrancy is accounting. This is based on our field experience implementing software solutions for Real Estate over the past ten years. Real Estate accounting demands holistic compliance with all the relevant provisions of the International Financial Reporting Standards (IFRS). The core Standards applicable to Real Estate include IAS 40 (Investment Property), IAS 16 (Property, Plant, and Equipment), IAS 2 (Inventory), IFRS 16 (Leases-formerly IAS 17), IFRS 15 (Revenue from Contracts with Customers-which merges what was formerly Revenue (IAS 18) with The Construction Contract (IAS 11) and all the previous Interpretations (IFRICs) on Revenue. Some of the parameters that determine the appropriate Standards and policies to apply in any given situation are: Ownership of the property, and whether it is an investment property or owner-occupied. Whether the property is meant for sale or lease. Whether the property is meant for Operating or Finance Lease. Apart from accounting for Investment Properties meant for sale or lease, Real Estate entities that are also engaged in the construction of Real Estate projects must comply with IFRS 15 in accounting for these projects-from Work-in-Progress to completion. Real Estate accounting is so onerous that only a handful of companies can meet the disclosure requirements of the IFRS. This book is an effort to collate all the Standards and Interpretations that apply to real estate entities in one volume and present them in a coherent way that aligns with the operational workflow of real estate transactions. The book is a response to our observations while implementing custom information management solutions for real estate companies over the past ten years. We have noticed the absence of a comprehensive guide or manual that provides holistic treatment for real estate accounting and bookkeeping. This book is meant to fill that gap. We have not invented any new rule or method. All we have done is to provide a clear, simple, and practical guide on how to account for real estate transactions in accordance with the provisions of the International Financial Reporting Standards (IFRS). This book is not about the administrative and legal issues involved in Real Estate accounting and finance. Our goal is to provide computational guidance that can lead to the design and implementation of effective and reliable financial information management systems for the Real Estate sector. The last chapter of this book focuses on financial calculations relevant to Real Estate-something many people find intimidating. We have simplified these calculations by providing detailed explanations and solved examples to aid practical understanding for both professionals and non-professionals. The list of calculations included in this book are as follows: Future Value (FV), Sinking Fund Factor (SFF) and Sinking Fund Schedule, Present Value (PV), Annuity, Discounted Cash Flow (DCF), and Internal Rate of Returns (IRR). We hope this book will add tremendous value to your skill and expertise as a player in the Real Estate sector.
Book Synopsis Transfers of Investment Property by :
Download or read book Transfers of Investment Property written by and published by . This book was released on 2016 with total page 9 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Accounting for Real Estate Transactions by : Maria K. Davis
Download or read book Accounting for Real Estate Transactions written by Maria K. Davis and published by John Wiley & Sons. This book was released on 2012-01-03 with total page 502 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting for Real Estate Transactions, Second Edition is an up-to-date, comprehensive reference guide, specifically written to help professionals understand and apply the accounting rules relating to real estate transactions. This book provides financial professionals with a powerful tool to evaluate the accounting consequences of specific deals, enabling them to structure transactions with the accounting consequences in mind, and to account for them in accordance with US GAAP. Accountants and auditors are provided with major concepts, clear and concise explanations of real estate accounting rules, detailed applications of US GAAP, flowcharts, and exhaustive cross-references of the authoritative literature.
Book Synopsis Kennzahlen IFRS-Abschluss by : Inge Wulf
Download or read book Kennzahlen IFRS-Abschluss written by Inge Wulf and published by John Wiley & Sons. This book was released on 2013-03-25 with total page 288 pages. Available in PDF, EPUB and Kindle. Book excerpt: IFRS-Kennzahlen im praktischen Pocketformat in Deutsch und Englisch. Das Business Fachbuch "Kennzahlen IFRS-Abschluss" beinhaltet, jeweils in Deutsch und Englisch, zu jeder IFRS-Kennzahl: - die Formel - Erläuterung der Aussagekraft der Kennzahl - Vor- und Nachteile der Anwendung der Kennzahl - Rechenbeispiele - Zusammenhang zu anderen Kennzahlen - Bedeutungsvergleich HGB/IFRSInklusive Stichwortverzeichnis mit allen IFRS-Kennzahlen in Deutsch und Englisch.
Book Synopsis The Accounting for Investment Property Under IFRS and HGB by : Betim Dobruna
Download or read book The Accounting for Investment Property Under IFRS and HGB written by Betim Dobruna and published by . This book was released on 2013 with total page 110 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book aims to clarify the different accounting treatment of investment property assets under HGB and IFRS and to indicate the impact of the fair value measurement. In the second chapter of this book, the fundamentals of financial reporting under IFRS and the objectives of financial statements according to international accounting standards are described. The third chapter, "Accounting for property assets under IFRS" is dedicated to the accounting for property in accordance with IFRS. The classification of property and the resulting recognition and measurement requirements for property assets under IFRS are specified in this chapter and form the basis for the further understanding of the following chapters. Chapter four "Accounting for investment property under IFRS" builds up on the classification of an investment property, as discussed in chapter three and examines in detail the accounting treatment of investment property under IFRS. Besides, chapter four gives an overview of national and international valuation methods and illustrates the application of these methods at the initial and subsequent measurement of investment property. The determination of the fair value of investment property is focused and shown in detail in this chapter, therefore different valuation methods, e.g. the discounted cash flow method are prescribed and illustrated with examples. Chapter five introduces into the accounting system of the HGB and describes the objectives and fundamentals of accounting under HGB. In the sixth chapter "Accounting for investment property under HGB," the accounting for investment property under HGB is described. Furthermore, this chapter puts the recognition and the measurement requirements of investment property under HGB in comparison to the treatment under IFRS. Chapter 7 "Conclusion and critical appraisal" summarizes the main results of this book and makes a critical appraisal of the fair value determination.
Book Synopsis Property Under IFRS by : Michael Brett
Download or read book Property Under IFRS written by Michael Brett and published by . This book was released on 2004 with total page 27 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Real Estate Investments in Germany by : Michael Mütze
Download or read book Real Estate Investments in Germany written by Michael Mütze and published by Springer Science & Business Media. This book was released on 2012-01-05 with total page 353 pages. Available in PDF, EPUB and Kindle. Book excerpt: The real estate market in Germany has recovered remarkably well from 2008/09 crisis. Portfolio transactions, infrastructure projects as well as investments in commercial and residential real estate are on the rise. This publication provides investors, property developers and advisers with a practical guideline to the legal, tax and commercial framework for real estate investments in Germany.
Book Synopsis International GAAP 2012 by : Ernst & Young LLP
Download or read book International GAAP 2012 written by Ernst & Young LLP and published by John Wiley & Sons. This book was released on 2011-12-22 with total page 4240 pages. Available in PDF, EPUB and Kindle. Book excerpt: International GAAP is the leading and most comprehensive guide to interpreting and implementing IFRS. For accountants and auditors globally, it delivers guidance in addressing IFRS issues as they occur, in addition to being an invaluable resource when preparing interim and annual accounts. New for the 2012 Edition Updated annually to reflect the new IASB standards and interpretations, and to deliver the latest guidance on the application of IFRS, International GAAP 2012 has been fully revised in order to: Deal with all new and amended authoritative pronouncements, including the new standards on Consolidated Financial Statements (IFRS 10), Joint Arrangements (IFRS 11), Disclosure of Interests in Other Entities (IFRS 12) and Fair Value Measurement (IFRS 13) and revisions to standards including Financial Instruments (IFRS 9), Presentation of Financial Statements (IAS 1), Income Taxes (IAS 12), Employee Benefits (IAS 19), Separate Financial Statements (IAS 27) and Investments in Associates and Joint Ventures (IAS 28). Explain the many initiatives that are currently being pursued by the IASB and IFRS Interpretations Committee and that will lead to changes in accounting requirements. In particular, projects on Revenue Recognition, Leases, Financial Statement Presentation, Financial Instruments and Insurance Contracts may all significantly change current accounting practices. Provide insight and guidance on the interpretation and practical application of IFRS from a truly global perspective, based on the experience of the book's authors in dealing with recent day-to-day practical issues. Present the sections relating to Financial Instruments and Insurance Contracts in a separate volume for ease of access. The book will be published in three volumes with over 4,000 pages, consisting 53 chapters and numerous illustrative examples.
Book Synopsis International GAAP 2008 by : Ernst & Young LLP
Download or read book International GAAP 2008 written by Ernst & Young LLP and published by John Wiley & Sons. This book was released on 2008-03-31 with total page 3424 pages. Available in PDF, EPUB and Kindle. Book excerpt: IFRSs, the standards set by the International Accounting Standards Board (IASB), are complex and sometimes obscure. Understanding their implications and applying them appropriately requires something special....and that is why International GAAP 2008 is the essential tool for anyone applying, auditing, interpreting, regulating, studying and teaching international financial reporting. It provides expert interpretation and practical guidance for busy professionals, and includes, in every chapter, detailed analysis of how complex financial reporting problems can be resolved appropriately and effectively. International GAAP 2008 is the only globally focused work on IFRSs. It is not constrained by any individual country’s legislation or financial reporting regulations, and it ensures an international consistency of approach unavailable elsewhere. It shows how difficult practical issues should be approached in the new complex global world of international financial reporting, where IFRSs have become the accepted financial reporting system in more than 120 countries. This integrated approach provides a unique level of authoritative material for anyone involved in preparing, interpreting or auditing company accounts, for regulators, academic researchers and for all students of accountancy. The International Financial Reporting Group of Ernst & Young includes financial reporting specialists from throughout the world. Complex technical accounting issues are explained clearly in a practical working context that enables immediate understanding of the point at issue. International GAAP 2008 is accompanied by numerous worked examples, a comprehensive discussion of the practical issues of the day and the possible alternative solutions available, and hundreds of practical illustrations taken from the actual financial statements of companies that report under IFRSs. The only globally focused work on IFRS giving an international consistency of approach unavailable elsewhere This new and essential volume of practical guidance and expert interpretation deals with every aspect of applying International Financial Reporting Standards (IFRS) appropriately and effectively Written by financial reporting experts from the International Financial Reporting Group of Ernst & Young Includes a new chapter on Extractive Industries (mining, oil & gas), the biggest industry sector in the world This new edition in the International GAAP® series serves as a successor to the same authors’ market-dominating UK GAAP and UK & International GAAP "an important part to play in the process of promoting consistent, comparable and high quality financial reporting under IFRSs ... a book that not only provides an analysis of the requirements of the standards and the principles that they expound, but also presents a unique explanation of how the standards should be interpreted and applied in practice." —the Chairman of Trustees of the IASC Foundation Praise for previous editions in the International GAAP series: "A standard reference work" —Financial Times "The definitive guide to financial reporting" —The Times
Book Synopsis International GAAP 2013 by : Ernst & Young LLP
Download or read book International GAAP 2013 written by Ernst & Young LLP and published by John Wiley & Sons. This book was released on 2013-06-21 with total page 4412 pages. Available in PDF, EPUB and Kindle. Book excerpt: International GAAP® 2013 goes much further than explanation. It provides a comprehensive guide to interpreting and implementing IFRS, sets IFRS in a relevant business context and provides insights into how complex practical issues should be resolved in the real world of global financial reporting. This book is an essential tool for anyone applying, auditing, interpreting, regulating, studying or teaching international financial reporting. Written by financial reporting professionals from the International Financial Reporting Group of Ernst & Young, this three-volume guide to reporting under IFRS provides a global perspective on the real-world interpretation and practical application of IFRS. Complex technical accounting issues are explained clearly and IFRS is set in a practical context with numerous worked examples and hundreds of illustrations from the published financial reports of major listed companies from around the world. The 2013 edition of International GAAP® has been fully revised and updated in order to: Address all new, revised and amended authoritative pronouncements and interpretations including, for many entities, the mandatory adoption in 2013 of IFRS 10 (Consolidated Financial Statements), IFRS 11 (Joint Arrangements), IFRS 12 (Disclosure of Interests in Other Entities), IFRS 13 (Fair Value Measurement) and IAS 19 Revised (Employee Benefits). Explain the many initiatives and discussions that are currently being pursued by the IASB and by the IFRS Interpretations Committee and the potential consequential changes to accounting requirements. In particular, projects on Financial Instruments, Revenue Recognition, Leases and Insurance Contracts may all significantly change current accounting practice. Provide insight and guidance from a truly global perspective on the many issues relating to the interpretation and practical application of IFRS, based on the extensive experience of the book’s authors in dealing with recent day-to-day practical issues. www.igaap.info
Book Synopsis Global Comparability of Financial Reporting Under IFRS by : Francesco De Luca
Download or read book Global Comparability of Financial Reporting Under IFRS written by Francesco De Luca and published by Springer Nature. This book was released on 2022-11-14 with total page 137 pages. Available in PDF, EPUB and Kindle. Book excerpt: The globalization of financial markets worldwide has progressively pushed toward simultaneous globalization of accounting information. Thus, during the last 50 years, categories of preparers, users, and regulators have devoted their efforts to support the global comparability of financial reporting aiming at favoring the comparison of corporates’ financial performances at a cross-country level. In the same vein, IASB, national standard setters, and jurisdictions have participated in and given momentum to this process. At the same time, academic research has followed this process and tried to build a theoretical framework to address the related issues, to assess the impact on preparers, users, and regulators, while defining hindrances and obstacles to the comparability of financial reporting especially in an IFRS environment. In this context, this book reviews research studies on the comparability of financial reporting at a global level as well as highlights empirical analyses that demonstrate the extent to which global comparability has been achieved, and how it enhances value relevance of earnings across countries. It also looks at the cross-country investors’ perspectives by shaping the empirical analysis to provide further insights on the role of the "Big Four" auditing services in enhancing the comparability of earnings. The book provides an original contribution to the current debate about the comparability of financial reporting under IFRS and will be useful for researchers in the field.
Book Synopsis Realpac IFRS Accounting Practices Handbook by : Association des biens immobiliers du Canada
Download or read book Realpac IFRS Accounting Practices Handbook written by Association des biens immobiliers du Canada and published by . This book was released on 2010 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis International GAAP 2015 by : Ernst & Young LLP
Download or read book International GAAP 2015 written by Ernst & Young LLP and published by John Wiley & Sons. This book was released on 2015-03-10 with total page 5679 pages. Available in PDF, EPUB and Kindle. Book excerpt: IFRSs, the standards set by the International Accounting Standards Board (IASB), are complex and sometimes obscure. Understanding their implications and applying them appropriately requires something special; and that is why International GAAP® 2015 is the essential tool for anyone applying, auditing, interpreting, regulating, studying and teaching international financial reporting. It provides expert interpretation and practical guidance for busy professionals, and includes, in every chapter, detailed analysis of how complex financial reporting problems can be resolved appropriately and effectively. The International Financial Reporting Group of Ernst & Young includes financial reporting specialists from throughout the world. Complex technical accounting issues are explained clearly in a practical working context that enables immediate understanding of the point at issue. International GAAP® 2015 is the only globally focused work on IFRSs. It is not constrained by any individual country’s legislation or financial reporting regulations, and it ensures an international consistency of approach unavailable elsewhere. It shows how difficult practical issues should be approached in the complex, global world of international financial reporting, where IFRSs have become the accepted financial reporting system in more than 100 countries. This integrated approach provides a unique level of authoritative material for anyone involved in preparing, interpreting or auditing company accounts, for regulators, academic researchers and for all students of accountancy. All aspects of the detailed requirements of IFRS are dealt with on a topic-by-topic basis. Each chapter of International GAAP® 2015 deals with a key area of IFRS and has a common structure for ease of use: An introduction to the background issues An explanation of relevant principles A clear exposition of the requirements of IFRS A discussion of the implications in practice and possible alternative solutions available Worked examples Extracts from real company accounts A full listing of the required disclosures "...an important part to play in the process of promoting consistent, comparable and high quality financial reporting under IFRSs ... a book that not only provides an analysis of the requirements of the standards and the principles that they expound, but also presents a unique explanation of how the standards should be interpreted and applied in practice." —The Chairman of Trustees of the IASC Foundation "A standard reference work" —Financial Times "The definitive guide to financial reporting." —The Times
Book Synopsis IFRS for Real Estate: Current Issues and Financial Statement Survey by : Ernst and Young AG (Zürich)
Download or read book IFRS for Real Estate: Current Issues and Financial Statement Survey written by Ernst and Young AG (Zürich) and published by . This book was released on 2011 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Exposure Draft ED/2015/9 written by and published by . This book was released on 2015 with total page 10 pages. Available in PDF, EPUB and Kindle. Book excerpt:
