Read Books Online and Download eBooks, EPub, PDF, Mobi, Kindle, Text Full Free.
Download Proposed Amendment To Frs 25 full books in PDF, epub, and Kindle. Read online Proposed Amendment To Frs 25 ebook anywhere anytime directly on your device. Fast Download speed and no annoying ads. We cannot guarantee that every ebooks is available!
Author : Accounting Standards Board (Great Britain)
Publisher :
ISBN 13 : 9781847982384
Total Pages : 16 pages
Book Rating : 4.9/5 (823 download)
Download or read book Proposed Amendment to FRS 25 (IAS 32) written by Accounting Standards Board (Great Britain) and published by . This book was released on 2008 with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Accounting Standards Board (Great Britain)
Publisher :
ISBN 13 : 9781847980618
Total Pages : 58 pages
Book Rating : 4.9/5 (86 download)
Download or read book Proposed amendment to FRS 25 written by Accounting Standards Board (Great Britain) and published by . This book was released on 2008 with total page 58 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Accounting Standards Board (Great Britain)
Publisher :
ISBN 13 : 9781847983206
Total Pages : 18 pages
Book Rating : 4.9/5 (832 download)
Download or read book Amendment to FRS 25 (IAS 32) written by Accounting Standards Board (Great Britain) and published by . This book was released on 2010 with total page 18 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 : Financial Reporting Advisory Board
Publisher : The Stationery Office
ISBN 13 : 0102937710
Total Pages : 48 pages
Book Rating : 4.1/5 (29 download)
Download or read book Financial Reporting Advisory Board Report for the Period April 2005 to March 2006 written by Financial Reporting Advisory Board and published by The Stationery Office. This book was released on 2006-06-06 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Financial Reporting Advisory Board was established in 1996, and was given statutory footing by the Government Resources and Accounts Act 2000. It is an independent body with the remit to promote principles and standards in financial reporting across the public sector in the UK, including government departments and executive agencies, executive non-departmental public bodies, trading funds and health bodies. The Board also advises the Treasury on the implementation of accounting policies specific to Whole of Government Accounts.
Author : United States. Federal Communications Commission
Publisher :
ISBN 13 :
Total Pages : 858 pages
Book Rating : 4.:/5 (327 download)
Download or read book FCC Record written by United States. Federal Communications Commission and published by . This book was released on 2017 with total page 858 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : United States. Congress. House. Committee on Merchant Marine and Fisheries. Subcommittee on Ship Sales, Charters, and Lay-ups
Publisher :
ISBN 13 :
Total Pages : 930 pages
Book Rating : 4.:/5 (31 download)
Download or read book Proposed Amendments to the Ship Sales Act of 1946 written by United States. Congress. House. Committee on Merchant Marine and Fisheries. Subcommittee on Ship Sales, Charters, and Lay-ups and published by . This book was released on 1947 with total page 930 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Oktavia Weidmann
Publisher : Kluwer Law International B.V.
ISBN 13 : 9041159835
Total Pages : 439 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 439 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 :
Publisher :
ISBN 13 :
Total Pages : 348 pages
Book Rating : 4.3/5 (121 download)
Download or read book Federal Register written by and published by . This book was released on 2013-10 with total page 348 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Oktavia Weidmann
Publisher : Kluwer Law International B.V.
ISBN 13 : 9403523840
Total Pages : 676 pages
Book Rating : 4.4/5 (35 download)
Download or read book Taxation of Derivatives and Cryptoassets written by Oktavia Weidmann and published by Kluwer Law International B.V.. This book was released on 2024-06-10 with total page 676 pages. Available in PDF, EPUB and Kindle. Book excerpt: Derivatives stand at the forefront of financial innovation, continually evolving to accommodate new asset classes and risk categories. In the past decade, the growing popularity of cryptoassets and ESG investments has sparked the development of a variety of innovative investment strategies and risk management tools, including crypto and ESG derivatives and related structured products. This new edition has similarly evolved. Using illustrative examples, it provides a comprehensive analysis of the key tax issues associated with derivatives and cryptoassets in domestic and cross-border transactions and presents approaches that tax legislators could adopt to solve them. The new edition also comments on recent trends in global tax policy, such as the OECD Base Erosion and Profit Shifting (BEPS) 1.0 and 2.0 projects. Throughout the book, specific references are made to UK, German, and Swiss tax law. The updated edition addresses the following topics: economic and financial properties of derivatives and cryptoassets; definition of derivatives for tax purposes and its application to crypto derivatives and ESG derivatives, among others; accounting treatment of derivatives and cryptoassets under IFRS, UK, German and US GAAP; current tax legislation and policy alternatives to the taxation of derivatives and cryptoassets; characterisation of derivatives gains and losses as income or capital, and equity or debt; accounting and taxation treatment of hedging transactions involving derivatives or cryptoassets; accounting and taxation rules applying to structured products and hybrid instruments, including crypto and ESG-linked structured products; withholding taxes on derivatives and the concept of beneficial ownership in domestic and cross-border transactions; and anti-avoidance legislation applying to derivatives and cryptoassets, including the domestic law implementation of BEPS Action 2, the EU Anti-Tax Avoidance Directives (ATAD I and II), the tax transparency rules for cryptoassets (DAC8) and Pillar Two. This comprehensive book analyses recent developments in three intertwined areas of expertise: financial products, accounting and tax law. It will be a valuable resource to tax professionals in their daily practice of advising companies, banks and investment funds. It will also be of interest to government officials and researchers engaged in the taxation of derivatives, cryptoassets, and ESG investment products.
Author : United States. Congress. House. Committee on Appropriations. Subcommittee on HUD-Independent Agencies
Publisher :
ISBN 13 :
Total Pages : 734 pages
Book Rating : 4.3/5 (91 download)
Download or read book Department of Housing and Urban Development--independent Agencies Appropriations for 1979 written by United States. Congress. House. Committee on Appropriations. Subcommittee on HUD-Independent Agencies and published by . This book was released on 1978 with total page 734 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 : Ernst & Young LLP
Publisher : John Wiley & Sons
ISBN 13 : 1119244358
Total Pages : 611 pages
Book Rating : 4.1/5 (192 download)
Download or read book New UK GAAP Supplement 2016 written by Ernst & Young LLP and published by John Wiley & Sons. This book was released on 2015-12-14 with total page 611 pages. Available in PDF, EPUB and Kindle. Book excerpt: New UK GAAP Supplement 2016 complements our existing publication, EY's New UK GAAP 2015 and provides a comprehensive guide to the changes made to the new UK accounting standards since August 2014, particularly: The amendments to FRSs 100, 101 and 102 published in July 2015, which include the ability to use IFRS-style primary financial statements; The new accounting regime for Small Entities using FRS 102; and FRS 104 – Interim Financial Reporting New UK GAAP 2015 and the New UK GAAP Supplement 2016 are an essential tool for anyone applying, interpreting, regulating, studying or teaching the new accounting standards. Written by financial reporting professionals from the Financial Reporting Group of EY, this book provides a clear explanation of the recent changes to the new accounting standards, most of which are mandatory for periods beginning on or after 1 January 2016, as well as the new requirements for Small Entities and those preparing interim financial statements, and will prove invaluable in implementing these new requirements. It also addresses the related UK Companies Act and relevant statutory instrument changes, as well as providing practical worked examples. Also available is International GAAP® 2016 – a three volume comprehensive guide to interpreting and implementing IFRS, setting IFRS in a relevant business context and providing insights into how complex practical issues should be resolved in the real world of global financial reporting.
Author : Great Britain. Parliament. House of Commons
Publisher :
ISBN 13 :
Total Pages : 476 pages
Book Rating : 4.R/5 (5 download)
Download or read book Reports from Committees written by Great Britain. Parliament. House of Commons and published by . This book was released on 1860 with total page 476 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :
Publisher :
ISBN 13 :
Total Pages : 1842 pages
Book Rating : 4.:/5 (319 download)
Download or read book Congressional Record Index written by and published by . This book was released on 1991 with total page 1842 pages. Available in PDF, EPUB and Kindle. Book excerpt: Includes history of bills and resolutions.
Author : Lorenzo Sasso
Publisher : Kluwer Law International B.V.
ISBN 13 : 9041148515
Total Pages : 248 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 248 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 :
Total Pages : 2542 pages
Book Rating : 4.E/5 ( download)
Download or read book The Publishers' Trade List Annual written by and published by . This book was released on 1883 with total page 2542 pages. Available in PDF, EPUB and Kindle. Book excerpt:
