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Author : American Institute of Accountants
Publisher :
ISBN 13 :
Total Pages : 36 pages
Book Rating : 4.3/5 (512 download)
Download or read book Survey of Consolidated Financial Statement Practices written by American Institute of Accountants and published by . This book was released on 1956 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :
Publisher :
ISBN 13 :
Total Pages : 31 pages
Book Rating : 4.:/5 (611 download)
Download or read book Survey of Consolidated Financial Statement Practices, Conducted by the Research Department written by and published by . This book was released on 1956 with total page 31 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : American Institute of Certified Public Accountants
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (844 download)
Download or read book Survey of consolidated financial statement practices... written by American Institute of Certified Public Accountants and published by . This book was released on with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Accountants International Study Group
Publisher : [s.l.]: Accountants International Study Group
ISBN 13 :
Total Pages : 36 pages
Book Rating : 4.3/5 (512 download)
Download or read book Consolidated Financial Statements written by Accountants International Study Group and published by [s.l.]: Accountants International Study Group. This book was released on 1973 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Paul Taylor
Publisher : SAGE
ISBN 13 : 1849207097
Total Pages : 385 pages
Book Rating : 4.8/5 (492 download)
Download or read book Consolidated Financial Reporting written by Paul Taylor and published by SAGE. This book was released on 1996-05-25 with total page 385 pages. Available in PDF, EPUB and Kindle. Book excerpt: Consolidated Financial Reporting introduces and examines what is currently the most central and controversial area in financial reporting. In an innovative and distinctive way the author integrates concepts, techniques, controversies and current practice. Techniques are introduced within a framework which shows why they work and what the figures mean. Controversial issues are grounded within modern accounting theory and practice. All core areas and relevant standards are covered including: acquisition and merger accounting; fair values at acquisition; goodwill; consolidated cash flow statements; reporting consolidated financial performance; foreign currency translation; segmental reporting; off-balance sheet financing; and related party transactions. The book is designed so that readers with particular interests - for example in technical matters or concepts and standards - can easily find their way through clearly marked sections. Discussion and calculation reinforce each other - calculations illustrate controversies, and controversies and concepts illustrate techniques. Examples are carefully graduated and care is taken not to obscure principles with unnecessarily complex calculations. Materials are set into an international context. The book is both rigorous and accessible. It is an extensive revision of and successor to the author′s 1987 title Consolidated Financial Statements. Because of recent theoretical and institutional developments, an enormous amount of new material has been added and new teaching approaches to many areas included. There are many more worked examples and exercises as well as approachable discussions of ′state-of-the-art′ advanced topics. The solutions notes for each case are avilable on a disk for instructors who recommend the book for course use.
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 : B. J. B. Galvin
Publisher :
ISBN 13 :
Total Pages : 34 pages
Book Rating : 4.3/5 (512 download)
Download or read book Survey of Consolidation Practices in Canada written by B. J. B. Galvin and published by . This book was released on 1958 with total page 34 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 : Thomas R. Robinson
Publisher : John Wiley & Sons
ISBN 13 : 1119029724
Total Pages : 208 pages
Book Rating : 4.1/5 (19 download)
Download or read book International Financial Statement Analysis Workbook written by Thomas R. Robinson and published by John Wiley & Sons. This book was released on 2015-01-30 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt: International Financial Statement Analysis provides the most up-to-date detail for the successful assessment of company performance and financial positions. This rich, clear reference covers all aspects from financial reporting mechanics and standards to understanding income and balance sheets. Comprehensive guidance toward effective analysis techniques helps readers make real-world use of the knowledge presented, with this new third edition containing the most current standards and methods for the post-crisis world. Coverage includes the complete statement analysis process, plus information on income tax accounting, employee compensation, and the impact of foreign exchange rates on the statements of multinational corporations. Understand the accounting mechanics behind financial reporting Discover the differences between statements from around the world Learn how each financial statement element affects securities valuation Master analysis for clues into operations and risk characteristics International Financial Statement Analysis provides the latest rules and best practices, with clarity and expert advice. International Financial Statement Analysis Workbook helps busy professionals understand and apply the concepts and methodologies essential to accurate financial analysis. A companion to the IFSA text, this workbook offers learning objectives, chapter summaries, and practice problems that reinforce the practitioner-oriented material to give readers the confidence they need before applying these concepts to real cases. Readers will test their understanding of the standards and mechanics of financial reporting, and make use of the tools and techniques described in the text. This informative study guide is designed to facilitate information retention, helping readers build a strong foundation in financial statement analysis, with practical applications across borders. The volatile global economy makes accurate international financial statement analysis a valuable skill, where insufficient mastery makes precise valuation impossible. International Financial Statement Analysis provides the most up-to-date knowledge, and this workbook offers readers a chance to practice applying that knowledge with carefully constructed problems. Work topic-specific practice problems to facilitate intuitive understanding Review each topic quickly using clear chapter summaries Understand each chapter's objective to avoid missing key information Practice important methods and techniques before applying them in the real world It's impossible to tell how well a subject is mastered without applying the relevant concepts to a real-life situation. Valuation depends upon an accurate financial analysis, and practitioners need a solid grasp of the standards, formats, and documentation they may encounter on the international level. Practice makes perfect, and International Financial Statement Analysis Workbook provides plenty of practice and essential tools for understanding.
Author : Price, Waterhouse & Co
Publisher :
ISBN 13 :
Total Pages : 82 pages
Book Rating : 4.3/5 (555 download)
Download or read book A Survey of Financial Reporting and Accounting Practices of Government Contractors written by Price, Waterhouse & Co and published by . This book was released on 1976 with total page 82 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Union européenne des experts comptables, économiques et financiers. Auditing Committee
Publisher :
ISBN 13 :
Total Pages : 140 pages
Book Rating : 4.3/5 (555 download)
Download or read book The Preparation and Audit of Consolidated Financial Statements written by Union européenne des experts comptables, économiques et financiers. Auditing Committee and published by . This book was released on 1978 with total page 140 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : United Nations. Commission on Transnational Corporations
Publisher :
ISBN 13 :
Total Pages : 28 pages
Book Rating : 4.:/5 ( download)
Download or read book International Survey of Financial Statements Published by Transnational Corporations and Other Enterprises written by United Nations. Commission on Transnational Corporations and published by . This book was released on 1990 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Thomas R. Robinson
Publisher : John Wiley & Sons
ISBN 13 : 1119628121
Total Pages : 274 pages
Book Rating : 4.1/5 (196 download)
Download or read book International Financial Statement Analysis Workbook written by Thomas R. Robinson and published by John Wiley & Sons. This book was released on 2020-01-29 with total page 274 pages. Available in PDF, EPUB and Kindle. Book excerpt: Practice the concepts, tools, and techniques of international financial statement analysis International Financial Statement Analysis Workbook gives busy professionals and those aspiring to a financial career a hands-on reference for understanding and applying the concepts and methodologies essential to accurate financial analysis. A companion to the International Financial Statement Analysis text, this practical workbook includes learning outcomes, chapter summaries, and problems that are designed to build skills and boost confidence before applying the concepts to real-world cases. The workbook offers an opportunity to test your understanding of the standards and mechanics of financial reporting and makes use of the text’s tools and techniques. This informative guide—which has practical application across international borders—aids in the understanding of financial reporting standards, income statements, balance sheets, cash flow statements, inventories, long-lived assets, income taxes, and much more. International Financial Statement Analysis Workbook is designed to facilitate information retention and build a strong foundation in financial statement analysis. It’s impossible to tell how well a subject is mastered without applying the relevant concepts to situations based in the real world. International Financial Statement Analysis Workbook offers the opportunity to: • Work topic-specific practice problems to facilitate intuitive understanding • Review each topic quickly using clear chapter summaries • Understand each chapter’s objective to avoid missing key information • Practice important methods and techniques before applying them in the real world International Financial Statement Analysis Workbook, Fourth Edition provides the most up-to-date knowledge and helps to apply that knowledge with carefully constructed problems.
Author : Stephen A Zeff
Publisher : Routledge
ISBN 13 : 1317267729
Total Pages : 429 pages
Book Rating : 4.3/5 (172 download)
Download or read book Company Financial Reporting written by Stephen A Zeff and published by Routledge. This book was released on 2016-02-05 with total page 429 pages. Available in PDF, EPUB and Kindle. Book excerpt: First published in 1992. Prior to this work no thorough study had been made of the Dutch institutional environment and of the Dutch practice of regulating the process of financial accounting despite a number of unique and influential practices originating there. The book attempts to trace the conditions, the sources and the connections of the regulatory processes for financial statements — providing orientation for readers unfamiliar with the Dutch context and a chronological survey from the 19th century to the early 1990’s. In addition to analysing the Dutch process, comparison is made with the standard-setting processes in the United States and UK. The title will be of interest to students of Business and Economics.
Author : Andreas Krimpmann
Publisher : John Wiley & Sons
ISBN 13 : 1118751388
Total Pages : 869 pages
Book Rating : 4.1/5 (187 download)
Download or read book Principles of Group Accounting under IFRS written by Andreas Krimpmann and published by John Wiley & Sons. This book was released on 2015-03-18 with total page 869 pages. Available in PDF, EPUB and Kindle. Book excerpt: A professional perspective to implementing IFRS 10, 11, and 12 The new International Financial Reporting Standards (IFRS) 10, 11, and 12 are changing group accounting for many businesses. As business becomes increasingly global, more and more firms will need to transition using the codes and techniques described in Principles of Group Accounting under IFRS. This book is a practical guide and reference to the standards related to consolidated financial statements, joint arrangements, and disclosure of interests. Fully illustrated with a step-by-step case study, Principles of Group Accounting under IFRS is equally valuable as an introductory text and as a reference for addressing specific issues that may arise in the process of consolidating group accounts. The new international standards will bring about significant changes in group reporting, and it is essential for accountants, auditors, and business leaders to understand their implications. Author Andreas Krimpmann is an internationally recognized authority on the transition from GAAP to IFRS, and this new text comes packaged with GAAP/IFRS comparison resources that will help make the changes clear. Other bonus resources include an Excel-based consolidation tool, checklists, and a companion website with the latest information. Learn about: Definitions, requirements, processes, and transition techniques for IFRS 10, 11, and 12 covering group level accounting Practical implementation strategies demonstrated through a clear case study of a midsize group Key concepts related to consolidated financial statements, joint ventures, management consolidation, and disclosure of interests Comparisons between GAAP and IFRS to clarify the required changes for international firms Whatever stage of the consolidation process you are in, you will appreciate the professional perspective in Principles of Group Accounting under IFRS.
Author : Hortense Goodman
Publisher :
ISBN 13 :
Total Pages : 116 pages
Book Rating : 4.3/5 (512 download)
Download or read book Illustrations of Accounting for Marketable Equity Securities written by Hortense Goodman and published by . This book was released on 1977 with total page 116 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Institute of Chartered Accountants in England and Wales. General Educational Trust
Publisher :
ISBN 13 :
Total Pages : 168 pages
Book Rating : 4.3/5 (97 download)
Download or read book Survey of Published Accounts, 1969-1970 written by Institute of Chartered Accountants in England and Wales. General Educational Trust and published by . This book was released on 1970 with total page 168 pages. Available in PDF, EPUB and Kindle. Book excerpt:
