wiley ias 98 interpretation and application of international accounting standards 1998 for windows network version



Bruce Mackenzie Wiley Interpretation and Application of International Financial Reporting Standards 2011 Bruce Mackenzie Wiley Interpretation and Application of International Financial Reporting Standards 2011 Новинка

Bruce Mackenzie Wiley Interpretation and Application of International Financial Reporting Standards 2011

8579.75 руб.
A one-stop resource for understanding current International Financial Reporting Standards As the International Accounting Standards Board (IASB) makes significant strides in achieving global convergence of accounting standards worldwide, the International Financial Reporting Standards (IFRS) become extremely important to the accounting world. Wiley IFRS 2011 provides the necessary tools for understanding the IASB standards and offers practical guidance and expertise on how to use and implement them. Covers the most recent International Financial Reporting Standards (IFRS) and IFRIC interpretations An indispensable guide to IFRS compliance Provides a complete explanation of all IFRS requirements, coupled with copious illustrations of how to apply the rules in complex, real-world situations Written by two well-known international experts on the subject with hands-on experience in applying these standards, this book is an indispensable guide to IFRS compliance.
PKF Ltd International Wiley Interpretation and Application of IFRS Standards PKF Ltd International Wiley Interpretation and Application of IFRS Standards Новинка

PKF Ltd International Wiley Interpretation and Application of IFRS Standards

7919.77 руб.
The one-stop resource for IFRS interpretation and application, updated for 2018 Wiley IFRS 2018 offers a complete resource for the interpretation and application of the latest International Financial Reporting Standards (IFRS) as outlined by the International Accounting Standards Board (IASB). With up-to-date coverage and a host of practical tools, this book provides invaluable guidance on the expanding framework for unified financial reporting. Organised for easy navigation, each chapter includes general statement information followed by topic-specific discussion to facilitate both quick-reference and in-depth study. The expert team at PKF International provides authoritative insight from a practitioner's perspective: IFRIC interpretations and practical real-world guidance ensure full understanding of the newest standards, and the Disclosure Checklist helps verify compliance. The IASB's efforts are paying off as more and more countries around the globe either adopt IFRS as their national standards, or adjust local standards in alignment. A working understanding of IFRS application is becoming essential, even as the rules continue to evolve. This book provides full coverage of the latest standards and thorough guidance for implementation. Review the latest IFRS rules and standards Apply guidelines and best practices appropriately Gain expert insight on IFRS interpretation and implementation Ensure compliance and verify completeness Uniform financial reporting reduces the costs of financial statement preparation for multinational companies, and streamlines the assessment of business results. As the standards themselves evolve, so must practitioners' understanding of how to apply them correctly in real-world cases. Wiley IFRS 2018 offers a complete, up-to-date reference to help you apply and comply with the latest international standards.
PKF Ltd International Wiley IFRS 2015. Interpretation and Application of International Financial Reporting Standards PKF Ltd International Wiley IFRS 2015. Interpretation and Application of International Financial Reporting Standards Новинка

PKF Ltd International Wiley IFRS 2015. Interpretation and Application of International Financial Reporting Standards

11139.52 руб.
The globally-sourced guide to the latest IFRS, with practical application advice Wiley IFRS 2015 is a complete guide to the latest International Financial Reporting Standards set forth by the International Accounting Standards Board. Written by an international team of experts in global accounting standards, this guide provides detailed information on the latest changes to the IFRS, with comprehensive coverage of IFRIC interpretations and the tools needed to maintain IFRS-compliance. Readers will find clear, concise explanations delineated by topic for easy navigation, designed for both quick reference in-depth study, with practical advice for implementing IFRS in real-life scenarios. The goal of the IASB is to achieve global convergence of accounting standards, reducing preparation costs and facilitating the assessment of business outcomes. The IFRS are a key part of the strategy, simplifying reporting for multinational corporations and the analysts and investors tasked with evaluating results. Wiley IFRS 2015 details the most recent changes to the standards, with expert guidance toward implementation. Readers will: Grasp the underlying framework of the International Financial Reporting Standards Understand how to interpret the standards and apply them in the real world Follow the Disclosure Checklist to verify completeness and IFRS compliance Learn from the experts when implementing IFRS for the first time More and more countries are either adopting IFRS or adapting local standards to align with those set by the IASB. The standards change annually, and failure to stay up to date can affect business strategy and outcomes, especially when working internationally. Wiley IFRS 2015 provides the latest information and expert guidance, helping practitioners match IFRS to real-world practice.
Caroline Aggestam-Pontoppidan Interpretation and Application of IPSAS Caroline Aggestam-Pontoppidan Interpretation and Application of IPSAS Новинка

Caroline Aggestam-Pontoppidan Interpretation and Application of IPSAS

6145.94 руб.
Clear, practical IPSAS guidance, explanation, and examples Interpretation and Application of IPSAS provides practical guidance on the implementation and application of the International Public Sector Accounting Standards. This book brings readers up to date on the standards, and describes their proper interpretation and real-world application. Examples and mini-case studies clarify the standards' roles throughout, giving readers a better understanding of complex processes, especially where the IPSAS deviate from IFRS. Readers also gain insight into smoothly navigating the transition for a public sector entity, which is moving to either IPSAS under accrual basis of accounting or to cash accounting IPSAS, plus an overview of IPSAS adoption status and methods around the world. Global public sector accounting is highly diversified, resulting in ongoing moves to harmonise standards worldwide. The IPSAS are international standards that largely follow the IFRS model, but differ in some key areas and include standards in places where IFRS has none. This book provides complete guidance to IPSAS, with clear explanation and expert insight. Understand the meaning and role of each standard Apply the standards to real-world scenarios Manage the process of transition to IPSAS These standards are meant to be followed by all public sector entities, including national and regional governments and local authorities. They've been adopted by the UN, NATO, the European Commission, and others, and either have been or soon will be adopted in Malaysia, Switzerland, Spain, and more.
Warren Ruppel Wiley GAAP for Governments 2004. Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments Warren Ruppel Wiley GAAP for Governments 2004. Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments Новинка

Warren Ruppel Wiley GAAP for Governments 2004. Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments

6415.02 руб.
A practical application guide to ensure governmental GAAP compliance In applying Governmental GAAP (Generally Accepted Accounting Principles), state and local government officials face a potential maze of complexity. Wiley GAAP for Government 2004 addresses the latest material from the Government Accounting Standards Board and AICPA in straightforward language for practical application. Coverage includes much-needed analysis and clarification of statements, interpretations, and technical bulletins, as well as special consideration of school districts, public authorities, and individual pension plans. Written for use by practitioners, this book represents an up-to-date companion for implementing these new accounting pronouncements. Warren Ruppel is the assistant comptroller responsible for the accounting and financial reporting for one of the largest cities in the country.
Graham Holt Wiley IFRS. Practical Implementation Guide and Workbook Graham Holt Wiley IFRS. Practical Implementation Guide and Workbook Новинка

Graham Holt Wiley IFRS. Practical Implementation Guide and Workbook

8450.67 руб.
– Explanations of IFRS® and IFRIC interpretations – Practical insights into implementation issues – Worked-out illustrations and examples – Case studies with solutions – Multiple-choice questions with answers – Extracts from published financial statements A one-stop resource for understanding and applying current International Financial Reporting Standards As the International Accounting Standards Board (IASB) makes rapid progress towards widespread acceptance and use of IFRS® (formerly named International Accounting Standards) worldwide, the need to understand these new standards increases. Now fully revised and updated, IFRS® Practical Implementation Guide and Workbook, Third Edition is the straightforward handbook for understanding and adapting the IFRS® standards. This quick reference guide includes easy-to-understand IAS/IFRS®outlines, explanations, and practical insights that greatly facilitate understanding of the practical implementation issues involved in applying these complex standards. Clearly explaining the IASB standards so that even first-time adopters of IFRS® will understand the complicated requirements, the Third Edition presents: Ten recently issued and revised IFRS® standards including business combinations, financial instruments and newly issued IFRS® for SMEs New International Financial Reporting Interpretations Committee (IFRIC) projects Multiple-choice questions with solutions and explanations to ensure thorough understanding of the complex IFRS®/IAS standards Case studies or «problems» with solutions illustrating the practical application of IFRS®/IAS Excerpts from published financial statements around the world Designed with the needs of the user in mind, IFRS® Practical Implementation Guide and Workbook, Third Edition is an essential desktop reference for accountants and finance professionals, as well as a thorough review guide for the IFRS®/IAS certification exam.
Khanh Pham-Gia Consolidated financial statements in IAS/IFRS and German GAAP - Major differences explained Khanh Pham-Gia Consolidated financial statements in IAS/IFRS and German GAAP - Major differences explained Новинка

Khanh Pham-Gia Consolidated financial statements in IAS/IFRS and German GAAP - Major differences explained

1939 руб.
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...
Joanne Flood M. Wiley GAAP 2017. Interpretation and Application of Generally Accepted Accounting Principles Joanne Flood M. Wiley GAAP 2017. Interpretation and Application of Generally Accepted Accounting Principles Новинка

Joanne Flood M. Wiley GAAP 2017. Interpretation and Application of Generally Accepted Accounting Principles

9569.72 руб.
The most practical, authoritative guide to GAAP Wiley GAAP 2017 contains complete coverage of the Financial Accounting Standards Board's (FASB) Accounting Standards Codification (ASC), the source of authoritative generally accepted accounting principles (GAAP). Wiley GAAP renders GAAP more understandable and accessible for research and has been designed to reduce the amount of time and effort needed to solve accounting research and implementation issues. The 2017 edition reflects the new FASB guidance on: Revenue Recognition Leases Business Combinations Pensions Financial Instruments And more than 17 other new FASB Accounting Standards Updates Providing interpretive guidance, analytical explanations, graphic tools, and more than 300 real-world, examples and illustrations, this invaluable guide offers clear, user-friendly guidance on every ASC Topic in the Codification. Offers insight into the application of complex financial reporting rules Contains a detailed index for easy reference use Includes comprehensive cross-referencing to the FASB codification system, making it efficient for you to perform in-depth research As a bonus, a comprehensive disclosure checklist offers practical guidance to preparing financial statements for commercial entities in accordance with GAAP. For easy reference and research, the checklist follows the order of the codification. With easy-to-access information, this reliable resource offers complete coverage of the FASB Codification.
Warren Ruppel Wiley Not-for-Profit GAAP 2017. Interpretation and Application of Generally Accepted Accounting Principles Warren Ruppel Wiley Not-for-Profit GAAP 2017. Interpretation and Application of Generally Accepted Accounting Principles Новинка

Warren Ruppel Wiley Not-for-Profit GAAP 2017. Interpretation and Application of Generally Accepted Accounting Principles

5609.84 руб.
The essential not-for-profit GAAP reference, updated with the latest standards Wiley Not-for-Profit GAAP 2017 is the essential accounting resource for not-for-profit organizations, providing quick access to the most up-to-date standards and practical tools for implementation. Designed help you find the answers you need quickly and easily, this guide features helpful visual aids alongside detailed explanations tailored to the not-for-profit sector. Authoritative discussion covers Financial Accounting Standards Board (FASB) Accounting Standards Codification, which includes the standards originally issued in the Statements, Interpretations and Technical Bulletins; Accounting Principles Board Opinions, Accounting Research Bulletins, AICPA Statements of Position and FASB Emerging Issues Task Force statements relevant to the not-for-profit organization. The unique characteristics of the not-for-profit organization demand adherence to specific GAAP; auditors and preparers must understand these standards, stay up-to-date as they continue to evolve and know how to apply them in the course of real-world financial statement preparation. This book provides the guidance you need in a user-friendly format. Get up to date on the latest changes to GAAP affecting not-for-profit organizations Reference authoritative standards for measurement, presentation and disclosure Consult flowcharts, diagrams and charts to find answers at a glance Double-check disclosures against a checklist of GAAP requirements Accounting standards are constantly changing, and the special requirements targeting not-for-profits add an additional challenge to full compliance. Instead of wading through dozens of volumes of official pronouncements to locate relevant information, consult an all-in-one resource targeted specifically to not-for-profit GAAP – one that is updated annually to bring you the most current information available. Wiley Not-for-Profit GAAP 2017 provides clear answers and practical guidance to help you streamline GAAP implementation and ensure compliance.
Stefan Rössler Pensionsverpflichtungen nach International Accounting Standards Stefan Rössler Pensionsverpflichtungen nach International Accounting Standards Новинка

Stefan Rössler Pensionsverpflichtungen nach International Accounting Standards

4652 руб.
Inhaltsangabe: Inhaltsverzeichnis:Inhaltsverzeichnis: Inhaltsverzeichnis Abbildungsverzeichnis Tabellenverzeichnis Abkürzungsverzeichnis 1.Zielsetzung und Aufbau der Arbeit 2.Grundlagen der internationalen Rechnungslegung 2.1Kontinentaleuropäische versus angloamerikanische Rechnungslegung 2.1.1Kontinentaleuropäische Rechnungslegung 2.1.1.1Rechtsgrundlagen 2.1.1.2Ziele und Prinzipien 2.1.1.3Die Bankbilanzrichtlinie 2.1.1.3.1Geltungsbereich und Anwendungszeitpunkt 2.1.1.3.2Der Konzernabschluss von Kreditinstituten 2.1.2Angloamerikanische Rechnungslegung 2.1.2.1Rechtsgrundlagen 2.1.2.2Ziele und Prinzipien 2.2Die Harmonisierung der Rechnungslegung 2.2.1Auslösende Faktoren für Harmonisierungstendenzen 2.2.2Harmonisierungsrichtung 2.2.2.1Amerikanische Rechnungslegung 2.2.2.2International Accounting Standards 2.3Die International Accounting Standards als Instrument der internationalen Harmonisierung der Rechnungslegung 2.3.1Die International Accounting Standards 2.3.1.1Organisationsform und Zielsetzung 2.3.1.2Bedeutung und Verbreitungsgrad 2.3.2Möglichkeiten der Konzernrechnungslegung nach International Accounting Standards in Deutschland 2.3.2.1Dualer Konzernabschluss 2.3.2.2Eigenständiger International Accounting Standards Konzernabschluss 2.3.2.3Befreiender International Accounting Standards Konzernabschluss 2.3.3Vorbemerkungen zu denjenigen International Accounting Standards, die durch die Themenstellung unmittelbar tangiert werden 2.3.3.1International Accounting Standard IAS 19...
Barry Epstein J. Wiley GAAP. Practical Implementation Guide and Workbook Barry Epstein J. Wiley GAAP. Practical Implementation Guide and Workbook Новинка

Barry Epstein J. Wiley GAAP. Practical Implementation Guide and Workbook

6269.82 руб.
Wiley GAAP Workbook provides easy-to-understand guidance and clarity to practical applications of GAAP. Enhancing your comprehension of GAAP to enable practical application of a variety of situations that you may encounter in practice, this workbook and guide simplifies application of GAAP standards and interpretations to specific real-world situations. Provides easy-to-understand clarity and guidance on interpretation and application of the overwhelming and voluminous GAAP standards Offers explanations supplemented with examples, case studies, solutions, and illustrations for enhanced understanding of GAAP Includes newly issued accounting pronouncements and information on the GAAP codification Wiley GAAP: Practical Implementation Guide and Workbook is a quick reference guide on Generally Accepted Accounting Principles and their application with easy to understand outlines of FASB standards, practical insights, case studies with solutions, illustrations, and multiple choice questions with solutions. It greatly facilitates understanding of the practical implementation issues involved in applying these complex rules-based standards.
Andreas Schutt Corporate governance based on business reporting in accordance with IAS/IFRS accounting Andreas Schutt Corporate governance based on business reporting in accordance with IAS/IFRS accounting Новинка

Andreas Schutt Corporate governance based on business reporting in accordance with IAS/IFRS accounting

5014 руб.
Bachelor Thesis from the year 2006 in the subject Business economics - Accounting and Taxes, grade: 1,7, University of Applied Sciences Essen, 127 entries in the bibliography, language: English, abstract: In recent years standard setting bodies as well as users such as capital markets have increased their demands for developing external reporting towards a HBR (HBR). Along with the requirement that listed companies located in Europe as of 1st January 2005 should prepare their consolidated financial statement in accordance with International Accounting Standards (IAS), more and more companies all over the world (freely or by obligation) are preparing and publishing their consolidated accounts applying International Financial Reporting Standards (IFRS). Using international accounting systems like IAS / IFRS with its central principle of "decision usefulness" makes it possible respectively obligatory to meet the information needs of a HBR by " ... reducing the information asymmetry between providers and recipients of capital ... " . "To be relevant to investors, creditors, and other for investment, credit and similar decision, [IAS / IFRS] accounting information must be capable of making difference in a decision by helping users to form predictions about the outcomes of past, present, and future events or to confirm correct expectations."By calling for "decision useful" information within IAS / IFRS accounting one could ask why the collected infor...
Warren Ruppel Wiley GAAP for Governments 2011. Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments Warren Ruppel Wiley GAAP for Governments 2011. Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments Новинка

Warren Ruppel Wiley GAAP for Governments 2011. Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments

6269.82 руб.
The most practical, authoritative guide to governmental GAAP Wiley GAAP for Governments 2011 is a comprehensive guide to the accounting and financial reporting principles used by state and local governments as well as other governmental entities. Designed with the needs of the user in mind, a «New Developments» chapter offers the important developments in governmental GAAP during the past year. Full coverage of authoritative accounting standards Extremely useful and user-friendly examples, illustrations, and helpful practice hints A comprehensive guide to the accounting and financial reporting principles used by state and local governments as well as other governmental entities Provides a look ahead to the status of current and future Governmental Accounting Standards Board standards and projects Offers information on the very latest in standard-setting activities Also by Warren Ruppel: Governmental Accounting Made Easy Wiley GAAP for Governments 2011 is a thorough, reliable reference financial professionals will consistently keep on their desks rather than on their bookshelves.
Warren Ruppel Wiley GAAP for Governments 2012. Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments Warren Ruppel Wiley GAAP for Governments 2012. Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments Новинка

Warren Ruppel Wiley GAAP for Governments 2012. Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments

6269.82 руб.
The most practical, authoritative guide to governmental GAAP Wiley GAAP for Governments 2012 is a comprehensive guide to the accounting and financial reporting principles used by state and local governments as well as other governmental entities. Designed with the needs of the user in mind, this comprehensive resource presents the important developments in governmental GAAP during the past year. Full coverage of authoritative accounting standards Extremely useful and user-friendly examples, illustrations, and helpful practice hints A comprehensive guide to the accounting and financial reporting principles used by state and local governments as well as other governmental entities Provides a look ahead to the status of current and future Governmental Accounting Standards Board standards and projects Offers information on the very latest in standard-setting activities Also by Warren Ruppel: Governmental Accounting Made Easy Wiley GAAP for Governments 2012 is a thorough, reliable reference financial professionals will consistently keep on their desks rather than on their bookshelves.
Ravi Kumar Jasti and Prashanta Athma Accounting For Intangible Assets Ravi Kumar Jasti and Prashanta Athma Accounting For Intangible Assets Новинка

Ravi Kumar Jasti and Prashanta Athma Accounting For Intangible Assets

6359 руб.
Intangible Assets do not have any physical presence and therefore the evidence of their existence is not always visible and this poses a major problem in accounting for. Nevertheless, Research and Development (R&D) helps to create intangible assets through its innovation. Therefore, there is a need for classifying the R&D costs into recurring and non-recurring expenditure for the purpose of accounting for R&D costs. Indian Accounting Standard AS26 and International Accounting Standards IAS38 deal with the accounting for Intangible Assets. The present book, therefore, provides a conceptual framework of Accounting Standards and a comparison of the Indian AS with that of the IAS. This book consists of seven chapters. The book is mainly for the academicians, researchers and the students of Commerce and Management at post Graduate level and as well as for the Professional Courses. The book is focused on Accounting Standards covering Indian and International Accounting Standards; Research and Development - Trends and Progress; Accounting Treatment of Intangible Assets of Select Units; and Financial Performance of the Select Units.
Jan Spiegelberg Internationale Bilanzierungsstandards (International Accounting Standards) und die Rechnungslegung nach deutschem Handelsrecht Jan Spiegelberg Internationale Bilanzierungsstandards (International Accounting Standards) und die Rechnungslegung nach deutschem Handelsrecht Новинка

Jan Spiegelberg Internationale Bilanzierungsstandards (International Accounting Standards) und die Rechnungslegung nach deutschem Handelsrecht

4702 руб.
Inhaltsangabe:Zusammenfassung: Internationale Bilanzierungsstandards (International Accounting Standards) und die Rechnungslegung nach deutschem Handelsrecht - ein kritischer Vergleich International vergleichbare und verbindliche Bilanzierungsstandards gewinnen im globalisierten Wirtschaftsleben zunehmend an Bedeutung. In der Praxis haben sich hier neben dem (perspektivisch auf die USA begrenzten) US-GAAP die International Accounting Standards (IAS) entwickelt. Die Arbeit vergleicht anhand der wichtigsten Parameter das internationale Bilanzrecht nach IAS mit den deutschen Rechnungslegungsstandards des HGB. Dabei werden die den IAS - Bilanzen eigenen Angabepflichten (Notes), die Kapitalflußrechnung / Cash-Flow-Statements sowie die Segmentberichterstattung erläutert. Es werden insbesondere die Schwächen, aber auch die vielen Parallelen beider Bilanzierungssysteme aufgezeigt. Im Schlußteil wird ein Überblick über die Gegenwart und die Perspektiven der IAS in Deutschland gegeben. Ein besonderer Schwerpunkt wird auf die Bilanzierung von Leasingverträgen gelegt, da eine Änderung der Bilanzierungsgrundsätze besonders für Leasinggesellschaften weitreichende Folgen haben wird. Inhaltsverzeichnis:Inhaltsverzeichnis: 1.Eine kurze Einführung zum Thema dieser Arbeit3 2.Das betriebliche Rechnungswesen5 2.1.Bestandteile, Begriffe5 2.2.Adressaten5 2.3.Aufgaben6 2.4.IAS und IASC7 2.4.1.International Accounting Standards Committee (IASC)7 2.4.2.International Accounting Standards (IAS)7 2.4.3.F...
Warren Ruppel Wiley GAAP for Governments 2018. Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments Warren Ruppel Wiley GAAP for Governments 2018. Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments Новинка

Warren Ruppel Wiley GAAP for Governments 2018. Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments

5939.83 руб.
Discover the best practical application guide for those looking to satisfy governmental GAAP compliance rules Wiley GAAP for Governments 2018 is a comprehensive guide to the accounting and financial reporting principles used by state and local governments as well as other governmental entities. Designed with the needs of the user in mind, this comprehensive resource presents the important developments in governmental GAAP during the past year. It is a thorough, reliable reference that financial professionals will consistently keep on their desks rather to refer to in their daily work. More and more governmental accounting standards, in growing complexity, continue to be issued. This reliable book, which guides preparers through the complexity of preparation and implementation of the relevant changes, is an industry favorite for its accessibility, completeness, and relevance, helping readers every year achieve and maintain compliance with minimal burden. Up-to-date, insightful, and practical implementation information about new accounting pronouncements Coverage of public educational institutions, public authorities and individual pension plans financial statements, which is not provided by competing books Contains a disclosure checklist for financial statements of governmental entities that will enable preparers to ensure all disclosures required by GAAP for governments have been made Utilizes flowcharts, diagrams, and charts to help facilitate the user's understanding of the material Written as a practical application guide instead of an academic reference Don’t wait until it’s time to start calculating and filing, get a jump-start on the new year with all of the latest developments in governmental GAAP with the new edition of the number one guide, Wiley GAAP for Governments 2018: Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments, 2nd Edition.
Sören Johannsen, Alexander Pulian Der Standard IFRS 1 zur erstmaligen Anwendung der IFRS Sören Johannsen, Alexander Pulian Der Standard IFRS 1 zur erstmaligen Anwendung der IFRS Новинка

Sören Johannsen, Alexander Pulian Der Standard IFRS 1 zur erstmaligen Anwendung der IFRS

1952 руб.
Studienarbeit aus dem Jahr 2014 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,0, Christian-Albrechts-Universität Kiel (Rechnungslegung), Sprache: Deutsch, Abstract: Seit 2001 besteht der International Accounting Standards Board (IASB) als Nachfolger des International Accounting Standards Committee (IASC). Der IASB schafft Regelungen für internationale Rechnungslegungsstandards, die International Financial Reporting Standards (IFRS). Die IFRS lösten die International Accounting Standards (IAS) ebenfalls durch die Neustrukturierung im Jahr 2001 ab. Die bereits geschaffenen IAS bleiben jedoch bis auf Weiteres bestehen. So gibt es neben dem IFRS 1 einen IAS 1, welcher sich u.a. mit den Gliederungsvorschriften auseinandersetzt. Diese beiden Standards sind also nicht gleichzusetzen.Der seit 2004 geltende IFRS 1 dient zur Regelung des erstmaligen Übergangs von einem nationalen Rechnungslegungskonzept (z.B. HGB) auf das internationale Konzept IFRS. Der IFRS 1 ist eine Vorgabe für den ersten nach IFRS aufgestellten Abschluss eines Unternehmens.
Marie DiTommaso Wiley Not-for-Profit GAAP 2016. Interpretation and Application of Generally Accepted Accounting Principles Marie DiTommaso Wiley Not-for-Profit GAAP 2016. Interpretation and Application of Generally Accepted Accounting Principles Новинка

Marie DiTommaso Wiley Not-for-Profit GAAP 2016. Interpretation and Application of Generally Accepted Accounting Principles

6929.8 руб.
Detailed, practical coverage of GAAP, tailored to not-for-profit organizations Wiley Not-for-Profit GAAP 2016 is a thorough examination of the authoritative standards for measurement, presentation and disclosure as applied to not-for-profit organizations. Due to these organizations' unique characteristics, not-for-profit accountants must adhere to specific Generally Accepted Accounting Principles (GAAP). These requirements are complex and ever evolving, but this single volume brings them together, providing the most up-to-date information available. Flowcharts and diagrams are used to assist the reader's understanding of the material. Additionally, a financial statement disclosure checklist facilitates GAAP adherence. Designed specifically for accountants in public practice and industry, this guide covers requirements from all relevant organizations, including the Financial Accounting Standards Board (FASB) and Accounting Principles Board (APB). Technical and accounting research bulletins are clearly and concisely summarized, as are all statements of position important to not-for-profit organizations. Together, these resources make Wiley Not-for-Profit GAAP 2016 a complete reference tool for auditors and financial personnel in the not-for-profit sector. Refine basic financial statements, including Financial Position, Activities and Cash Flow Tackle not-for-profit-specific issues like fundraising, noncash contributions, affiliations and pledges Tailor accounting methods to the specific type of organization, with budgeting, tax reporting and regulatory advice Discover how general accounting topics like assets, mergers and liabilities are applied to not-for-profit organizations Preparers and auditors of not-for-profit accounts must stay up-to-date on the latest GAAP practices to best serve the organization, while complying with all disclosure, reporting and regulatory requirements. Wiley Not-for-Profit GAAP 2016 provides extensive coverage and practical advice on the latest GAAP, tailored to the not-for-profit organization's unique needs.
Michael Chatham Is Compliance with International Accounting Standards Beneficial. Michael Chatham Is Compliance with International Accounting Standards Beneficial. Новинка

Michael Chatham Is Compliance with International Accounting Standards Beneficial.

9664 руб.
This study provides evidence regarding the benefits of complying with International Accounting Standards (IAS), now known as International Financial Reporting Standards (IFRS). Companies expend considerable resources on financial reporting. These resources may or may not be recouped through benefits such as lower costs of capital. Using three proxies for information asymmetry, which has been shown to impact a firm's cost of capital, this study shows that the extent of compliance with IAS apparently does not impact these proxies. A related investigation of the factors associated with IAS compliance for this sample of companies suggests that compliance seems to be related primarily to the country of domicile. Firms from Switzerland comply with IAS to a greater degree than firms from France and Sweden. When an auditor confirms the use of IAS, it is also a strong indicator of relatively higher levels of IAS compliance. Overall, however, the results of this study place in question the motives for a firm to incur additional financial reporting costs in an attempt to comply with IAS.
Kathinka Kurz IAS 39 - Accounting for Financial Instruments Kathinka Kurz IAS 39 - Accounting for Financial Instruments Новинка

Kathinka Kurz IAS 39 - Accounting for Financial Instruments

6052 руб.
Inhaltsangabe:Abstract: Financial markets have developed extremely in volume and complexity in the last 20 years. International investments are booming, due to the general relaxation of capital controls and the increasing demand of international diversification by investors. Driven by these developments the use and variety of financial instruments has grown enormously. Risk management strategies that are crucial to business success can no longer be executed without the use of derivative instruments. Accounting standards have not kept pace with the dynamic development of financial markets and instruments. Concerns about proper accounting regulations for financial instruments, especially derivatives, have been sharpened by the publicity surrounding large derivative-instrument losses at several companies. Incidences like the breakdown of the Barings Bank and huge losses by the German Metallgesellschaft have captured the public‘s attention. One of the standard setters’ greatest challenges is to develop principles applicable to the full range of financial instruments and implement structures that will adapt to new products that will continue to develop. Considering these aspects, the focus of this paper is to illustrate how financial instruments are accounted for under the regulations of the International Accounting Standard (IAS) 39. It refers to the latest version, „Revised IAS 39”, which was issued in December 2003 and has to be applied for the annual reporting period beginning...
Joanne Flood M. Wiley GAAP 2016. Interpretation and Application of Generally Accepted Accounting Principles Joanne Flood M. Wiley GAAP 2016. Interpretation and Application of Generally Accepted Accounting Principles Новинка

Joanne Flood M. Wiley GAAP 2016. Interpretation and Application of Generally Accepted Accounting Principles

11139.52 руб.
The complete, cross-referenced GAAP guide, with illustrations, explanations, and examples Wiley GAAP 2016 contains the most comprehensive coverage of all GAAP pronouncements in a single volume, providing professionals with a complete reference to the entire GAAP hierarchy. This new edition includes the latest updates to the standards, along with AICPA ASEC statements of position and a comprehensive cross-reference of accounting topics to the new FASB codification system. All pronouncements are fully explained in detail, including terminology, and practice exercises demonstrate real-world application. Each chapter includes a discussion of perspectives and issues, sources of GAAP, definitions, concepts, rules, and examples, with specific appendices where applicable. This useful guide contains numerous examples and illustrations, and all original pronouncements are referenced to the FASB Current Text. GAAP is constantly being updated, and users require expert interpretation and explanation of relevant principles with every new pronouncement. This book provides clear, comprehensive guidance, including FASB Technical Bulletins, AcSEC Practice Bulletins, FASB Implementation Guides, and AICPA Statements of Position and Accounting Interpretations. Readers will: Refer to GAAP standards and ASEC statements Understand relevant terminology, concepts, and rules Study detailed examples to gain a solid working knowledge of the standards Gain confidence by practicing GAAP applications before using it in the field This guide represents the most complete, comprehensive GAAP reference available, and the digital format allows for instant access to information through the point-and-click Index and Table of Contents. A thorough study and analysis of all US Generally Accepted Accounting Principles, Wiley GAAP 2016 is the essential reference.
David Lorenz International valuation standards and the impact of IAS and Basel II on property valuation standards and practice in Germany and in the UK David Lorenz International valuation standards and the impact of IAS and Basel II on property valuation standards and practice in Germany and in the UK Новинка

David Lorenz International valuation standards and the impact of IAS and Basel II on property valuation standards and practice in Germany and in the UK

8464 руб.
Inhaltsangabe:Abstract: This paper deals with the valuation of property in a global context and discusses contemporary and evolving issues that might affect property valuation standards and practice in Germany and in the United Kingdom. It shows the need, the development and the growing acceptance of International Valuations Standards (IVS) published by the International Valuations Standards Committee and identifies valuations for financial reporting as the key driving force behind the ambition of harmonising valuation standards. Additionally, the major differences between valuation standards and practice in Germany and the UK are examined, the interrelationship between and the discussion about three concurring set of standards (namely Red Book, Blue Book and White Book) is presented and the importance of Market Value as the central underlying definition of value is highlighted. Then the parallel development of International Accounting Standards (IAS) and their adoption within the European Union from 2005 onwards is explained and it is shown that this reinforces the position and the acceptance of IVS. Furthermore, the major differences between IAS, German and UK Generally Accepted Accounting Practice regarding the treatment of real estate are shown and the possible consequences for the valuation of fixed assets are derived. Also the New Basel Capital Accord (Basel II) which determines the way how banks have to allocate capital is identified as another area of interest for the...
Asokan Anandarajan, Gary Kleinman International Auditing Standards in the United States. Comparing and Understanding Standards for ISA and PCAOB Asokan Anandarajan, Gary Kleinman International Auditing Standards in the United States. Comparing and Understanding Standards for ISA and PCAOB Новинка

Asokan Anandarajan, Gary Kleinman International Auditing Standards in the United States. Comparing and Understanding Standards for ISA and PCAOB

4339 руб.
International auditing of publicly owned corporations is governed largely by either U.S. Public Company Accounting Oversight Board (PCAOB) auditing standards or International Standards on Auditing (ISA) established by the International Federation of Accountants (IFAC). In some respects, the U.S. PCAOB and ISA are similar, but in other ways they are not. In International Auditing Standards in the United States, the authors describe key differences between PCAOB auditing standards and ISA. The goal in doing so is to provide students, managers, and researchers with a clear, concise guide to the major differences between PCAOB and ISA standards. Understanding these differences will provide the reader with a greater appreciation of the differences in the auditing process between nations, and a greater understanding of what the audit opinion means as issued in different parts of the world. Asokan Anandarajan, professor of accounting and accounting information systems at the School of Management, New Jersey Institute of Technology, Newark, NJ. He has an MBA and MPhil from Cranfield University, UK and a PhD in accounting from Drexel University, Philadelphia. His research interests relate to earnings management and expectation gap auditing standards. He has published in many peer reviewed research journals including: Accounting Horizons, Auditing: A Journal of Practice and Theory, Accounting and Finance, and Advances in Accounting.
Mirza Abbas A. Wiley International Trends in Financial Reporting under IFRS. Including Comparisons with US GAAP, China GAAP, and India Accounting Standards Mirza Abbas A. Wiley International Trends in Financial Reporting under IFRS. Including Comparisons with US GAAP, China GAAP, and India Accounting Standards Новинка

Mirza Abbas A. Wiley International Trends in Financial Reporting under IFRS. Including Comparisons with US GAAP, China GAAP, and India Accounting Standards

10295.7 руб.
Wiley International Financial Reporting Trends provides copious examples of footnote disclosures and financial statement formats, carefully culled from the world's leading international companies («Global 500») that are already compliant with IFRS and report under IFRS standards promulgated by the International Accounting Standards Board, the IASB. Arranged topically, this book is a quick source of reference to find answers to issues of interest to financial statement preparers. It provides hundreds of illustrations taken from financial statements prepared under IFRS by global conglomerates thereby helping preparers and users of financial statements to expeditiously obtain examples of footnote disclosures and financial statements presented under these Standards which are popularly referred to as «principles-based» standards (as opposed to «rules-based» standards). Additionally, Wiley International Financial Reporting Trends contains comparisons of IFRS to US GAAP, Indian GAAP, and Chinese GAAP, making it a truly global reference resource.
Marie DiTommaso Wiley Not-for-Profit GAAP 2011. Interpretation and Application of Generally Accepted Accounting Principles Marie DiTommaso Wiley Not-for-Profit GAAP 2011. Interpretation and Application of Generally Accepted Accounting Principles Новинка

Marie DiTommaso Wiley Not-for-Profit GAAP 2011. Interpretation and Application of Generally Accepted Accounting Principles

6269.82 руб.
The most practical, authoritative guide to not-for-profit GAAP Wiley Not-for-Profit GAAP 2011 is a comprehensive, easy-to-use guide to the accounting and financial reporting principles used by not-for-profit organizations. Written with the needs of the financial statement preparer, user, and attestor in mind, this guide provides a complete review of the authoritative accounting literature that impacts all types of not-for-profit organizations. At the same time, Wiley Not-for-Profit GAAP 2011 features many examples and illustrations that will assist professionals in applying authoritative literature to real-life situations. Easy-to-use information that enables users to find needed information quickly Coverage of accounting principles specifically related to not-for-profit organizations, as well as accounting principles applicable to all types of organizations Specific coverage of accounting issues for different types of not-for-profit organizations A comprehensive disclosure checklist that helps financial statement preparers and attestors ensure that all disclosures required by GAAP have been considered Many examples and illustrations that make putting accounting theory into practice an easy task Destined to become the reference you keep at your side, Wiley Not-for-Profit GAAP 2011 strives to be a thorough, reliable reference that nonprofit accounting professionals will use constantly.
Thomas Berger Müller-Marqués IPSAS Explained. A Summary of International Public Sector Accounting Standards Thomas Berger Müller-Marqués IPSAS Explained. A Summary of International Public Sector Accounting Standards Новинка

Thomas Berger Müller-Marqués IPSAS Explained. A Summary of International Public Sector Accounting Standards

7127.79 руб.
Global diversity in the practice of public sector accounting continues to impede the reduction of bureaucracy and the creation of comparable standards in terms of accountability and transparency. The International Public Sector Accounting Standards Board (IPSASB) continues to engage in the ongoing process of harmonizing public sector accounting with their International Public Sector Accounting Standards (IPSASs). IPSAS Explained: A Summary of International Public Sector Accounting Standards, Second Edition provides up to date information on the Conceptual Framework Project and other projects related to IPSASs, along with details of all the current IPSASs, including newly approved standards of the Board, especially those relating to financial instruments, intangible assets and service concession arrangements from a grantor perspective. Each IPSAS is distilled into a useful and accessible summary, and illustrated with graphs, figures and tables. Beyond that the book focuses on the current sovereign debt crisis and discusses possible implications for public sector financial management. Through an examination of the objectives of the standards and an overview of the principles relevant to key topics such as the accrual basis of accounting as against cash basis, fair value, present value, cost, and measurement bases, IPSAS Explained provides decision-makers in the public sector with a thorough grounding on the IPSASs and the operations of the IPSASB.
Joanne Flood M. Wiley GAAP 2015. Interpretation and Application of Generally Accepted Accounting Principles Joanne Flood M. Wiley GAAP 2015. Interpretation and Application of Generally Accepted Accounting Principles Новинка

Joanne Flood M. Wiley GAAP 2015. Interpretation and Application of Generally Accepted Accounting Principles

11907.76 руб.
The quick, complete, cross-referenced GAAP guide, with illustrations, explanations, and examples Wiley GAAP 2015 contains the most comprehensive coverage of all GAAP pronouncements in a single volume, providing professionals with a complete reference to the entire GAAP hierarchy. This new edition includes the latest updates to the standards, along with AICPA ASEC statements of position and a comprehensive cross-reference of accounting topics to the new FASB codification system. All pronouncements are fully explained in detail, including terminology, and practice exercises demonstrate real-world application. Each chapter includes a discussion of perspectives and issues, sources of GAAP, definitions, concepts, rules, and examples, with specific appendices where applicable. This useful guide contains more examples and illustrations than any other GAAP reference, and all original pronouncements are referenced to the FASB Current Text. GAAP is constantly being updated, and users require expert interpretation and explanation of relevant principles with every new pronouncement. This book provides clear, user-friendly guidance, including FASB Technical Bulletins, AcSEC Practice Bulletins, FASB Implementation Guides, and AICPA Statements of Position and Accounting Interpretations. Readers will: Refer to GAAP standards and ASEC statements quickly and easily Understand relevant terminology, concepts, and rules Study detailed examples to gain a solid working knowledge of the standards Gain confidence by practicing GAAP applications before using it in the field This guide represents the most complete, comprehensive GAAP reference available, and the digital format allows for instant access to needed information through the point-and-click index and Table of Contents. Busy professionals need to get up to speed quickly without sacrificing a solid understanding, and Wiley GAAP 2015 is the essential user-friendly reference.
Thomas Kiencke Die Anwendung der International Accounting Standards in Konzernabschlussen deutscher Kapitalgesellschaften Thomas Kiencke Die Anwendung der International Accounting Standards in Konzernabschlussen deutscher Kapitalgesellschaften Новинка

Thomas Kiencke Die Anwendung der International Accounting Standards in Konzernabschlussen deutscher Kapitalgesellschaften

4902 руб.
Inhaltsangabe:Inhaltsverzeichnis:Inhaltsverzeichnis:AbbildungsverzeichnisIVAnhangverzeichnisVAbkürzungsverzeichnisVI1.Vorbemerkung11.1Problemstellung11.2IAS-anwendende Unternehmen31.3Aufbau und Zielsetzung der Arbeit32.Grundlagen42.1Umfeld, Ziele und Organisation des IASC42.2Konzeption der IASC-Rechnungslegung62.3Darstellung und Vergleich der Rechnungslegung nach IAS und HGB92.3.1Rechnungslegungsadressaten92.3.2Rechnungslegungszwecke92.3.3Rechnungslegungsgrundsätze112.3.3.1Rahmen- und Systemgrundsätze112.3.3.2Ansatzgrundsätze142.3.3.3Bewertungsgrundsätze172.4Zusammenfassung213.Berichterstattung über die Anwendung der IAS im Konzernabschluß deutscher Kapitalgesellschaften223.1Gründe für die Anwendung der IAS223.2Berichterstattung über die angewendete Version der IAS233.3Erklärungen zum Übergang aufIAS sowie über Konflikte zwischen IAS und HGB243.4Bestätigungsvermerk264.Anwendung der IAS in Konzernabschlüssen deutscher Kapitalgesellschaften284.1IAS-konforme Erweiterung des Jahresabschlusses284.1.1Kapitalflußrechnung294.1.2Segmentberichterstattung324.2Analysierung bemerkenswerter Bewertungsänderungen, die sich bei der Anwendung der IAS ergeben haben354.2.1Anlagevermögen354.2.2Herstellungskosten364.2.3Bewertungsvereinfachungsverfahren374.2.4Planmäßige Abschreibungen374.2.5Pensionsrückstellungen394.2.6Gewinnrealisierung bei langfristiger Auftragsfertigung414.2.7Forschungs- und Entwicklungskosten424.2.8Aufwandsrückstellungen454.2.9Abgrenzung des Konsolidierungskreises464.2.10Währun...
Johannes-Cornelius Adari, Henrik Thrane, Pascale Taube Introduction of IAS / IFRS by the BMW AG in 2000 Johannes-Cornelius Adari, Henrik Thrane, Pascale Taube Introduction of IAS / IFRS by the BMW AG in 2000 Новинка

Johannes-Cornelius Adari, Henrik Thrane, Pascale Taube Introduction of IAS / IFRS by the BMW AG in 2000

9339 руб.
Inhaltsangabe:Abstract: This case study deals with an important financial aspect of multinational companies, i.e. their obligation of accounting. Until the year 2000, BMW used to prepare its annual external audits under German Commercial Code Standards (HGB). This tradition ended in 2000, when BMW accounted under „International Accounting Standards” (IAS) for the first time. 7 years before, Mercedes-Benz was the first German automotive manufacturer adopting international Standards in 1993. But in Mercedes’ case „US-Generally Accepted Accounting Principles” (US-GAAP) were chosen, because the objective was to become listed at the „New York Stock Exchange” (NYSE). At this time US-GAAP were not accepted outside the „North American Free Trade Association” (NAFTA), esp. not by the EU Commission, but the US-Principles were applied in the largest and most important stock market worldwide. On the other hand, US organizations like the „Securities and Exchange Commission” (SEC) did not accept any other accounting standards in these days. Accordingly, Mercedes-Benz had to prepare two annual audits: one under US-GAAP and the other under HGB. This treatment, obviously, was highly inefficient, providing lots of encumbrances to US-capital-seeking European companies: accounting and auditing took too much time, personnel resources and money. Another negative effect was that many US companies hesitated with urgently required investments in Europe. But nevertheless, multinational groups seemed t...
Joanne Flood M. Wiley Revenue Recognition plus Website. Understanding and Implementing the New Standard Joanne Flood M. Wiley Revenue Recognition plus Website. Understanding and Implementing the New Standard Новинка

Joanne Flood M. Wiley Revenue Recognition plus Website. Understanding and Implementing the New Standard

6269.82 руб.
Everything you need to understand and implement the new converged FASB-IASB revenue recognition standard Wiley Revenue Recognition provides an overview of the new revenue recognition standard and instructs financial statement preparers step-by-step through the new model, providing numerous, helpful application examples along the way. Readers will grasp the many new disclosures that will be required through the use of detailed explanations and useful samples, while electronic tools will be available to aid the preparer in implementing the standards and making the proper disclosures. The Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) are in the final stages of a decade-long project to clarify and converge revenue recognition standards. This new principles-based standard—which will affect the business practices of virtually every company worldwide—is designed to serve as one model applied consistently across most industries. This book guides professionals through the new standard. Offers a full explanation of over forty topics superseded by the new standard Includes digital ancillaries featuring measurement tools and GAAP and IFRS Disclosure Checklists Provides all the tools needed to implement the new revenue recognition standard Covers how the structure of contracts will be affected Wiley Revenue Recognition is a trusted, authoritative guide to the new FASB-IASB revenue recognition standard for CPAs and financial professionals worldwide.
Willi Kellich Die Neuen International Financial Reporting Standards (IFRS) der Konsolidierung. Auswirkungen in der Praxis Willi Kellich Die Neuen International Financial Reporting Standards (IFRS) der Konsolidierung. Auswirkungen in der Praxis Новинка

Willi Kellich Die Neuen International Financial Reporting Standards (IFRS) der Konsolidierung. Auswirkungen in der Praxis

5102 руб.
Bachelorarbeit aus dem Jahr 2015 im Fachbereich BWL - Allgemeines, Note: 2,3, Hochschule für Wirtschaft und Recht Berlin, Veranstaltung: Rechnungswesen, Finanzierung und Investitionen, Sprache: Deutsch, Abstract: Mit der Gründung des International Accounting Standards Committee (IASC) 1973 entstand ein privatrechtlicher Verein nationaler Verbände von Rechnungslegern und Wirtschaftsprüfern. Durch eine stetige Entwicklung vergleichbarer internationaler Rechnungslegungsstandards wurde das IASC im Jahr 2001 zum International Accounting Standards Board (IASB) umstrukturiert. Die bis dahin verabschiedeten International Accounting Standards (IAS) behalten zum Teil bis heute ihre Gültigkeit, werden jedoch nach und nach von den International Financial Reporting Standards (IFRS) ersetzt.So wurden im Mai 2011 die neuen IFRS 10, 11 und 12 ausgegeben, welche die Konzernrechnungslegung betreffen und z.T. die Standards IAS 27, 28 und 31 sowie den Standing Interpretation Committee 13 (SIC) ersetzen. Diese neuen IFRS können erstmalig zum 01. Januar 2013 angewandt werden, müssen jedoch zwingend zum 01. Januar 2014 von Unternehmen, die eine Konzernstruktur aufweisen, sowie nach internationalen Rechnungslegungsstandards diesen erstellen, verpflichtend anwenden.Inhaltlich regeln die neuen IFRS, welche Unternehmen mit in den Konsolidierungskreis einbezogen werden und welche nicht. Darüber hinaus werden der Konzernbegriff, Konsolidierungskreis und weitere Begriffe definiert, die es ermöglichen soll...
Pawan Jain Indian & International Financial Reporting Standards Pawan Jain Indian & International Financial Reporting Standards Новинка

Pawan Jain Indian & International Financial Reporting Standards

3614 руб.
The financial statements are prepared on the basis of various accounting practices. Among these accounting practices, some are quite discretionary in nature. The result is that a few of the companies follow them, adopt them while others do not. Due to this discrepancy, the results of two or more companies or for two periods are not comparable. This discrepancy exists on international financial reporting scenario wherein companies in different countries follow different reporting procedures making financial results non comparable. The Accounting Standards/financial reporting standards provide a framework for these accounting practices so that the financial statements of different enterprises become comparable. The book presents a detailed comparative study of International and Indian Accounting standards with special reference to selected Indian Companies. The Book discusses selected Indian Accounting Standards and how these companies are adopting these standards. The Book also explores the impact if companies adopt the International Accounting Standards and prepare and present their Accounts accordingly.
Jain Pawan Indian . International Financial Reporting Standards Jain Pawan Indian . International Financial Reporting Standards Новинка

Jain Pawan Indian . International Financial Reporting Standards

6552 руб.
The financial statements are prepared on the basis of various accounting practices. Among these accounting practices, some are quite discretionary in nature. The result is that a few of the companies follow them, adopt them while others do not. Due to this discrepancy, the results of two or more companies or for two periods are not comparable. This discrepancy exists on international financial reporting scenario wherein companies in different countries follow different reporting procedures making financial results non comparable. The Accounting Standards/financial reporting standards provide a framework for these accounting practices so that the financial statements of different enterprises become comparable. The book presents a detailed comparative study of International and Indian Accounting standards with special reference to selected Indian Companies. The Book discusses selected Indian Accounting Standards and how these companies are adopting these standards. The Book also explores the impact if companies adopt the International Accounting Standards and prepare and present their Accounts accordingly.
Peter Walton, Walton Peter Walton An Executive's Guide for Moving from Us GAAP to Ifrs Peter Walton, Walton Peter Walton An Executive's Guide for Moving from Us GAAP to Ifrs Новинка

Peter Walton, Walton Peter Walton An Executive's Guide for Moving from Us GAAP to Ifrs

4552 руб.
International Financial Reporting Standards (IFRS) are becoming the benchmark accounting standards for companies listed on international stock exchanges. The SEC treats them as equivalent of US Generally Accepted Accounting Principles (GAAP) and is even contemplating allowing their use instead of US GAAP. They are mandatory in Europe, Australia and South Africa. Canada, China, Brazil, Japan and India are planning to use them from 2011. Anybody interested in companies listed on the US stock exchanges needs to know something about them because hundreds of foreign companies are already using them to report in the US. Anybody interested in international business has to know these benchmark financial reporting rules. This book will explain the complex inter-relationships between the International Accounting Standards Board (the creator of IFRS), the Financial Accounting Standards Board (FASB) and the Canadian Accounting Standards Board (AcSB), their work programme and their plans for the future. It will look at a series of central accounting issues such as revenue recognition, liabilities, pensions, off-balance sheet vehicles, impairment, intangible assets etc. and discuss how IFRS differ from US and Canadian GAAP. It will explain the organisational structure and background of the IASB and it will look at the potential impacts to financial reporting by American companies.
Markus Kraus Applicaton of selected IFRS accounting and valuation options Markus Kraus Applicaton of selected IFRS accounting and valuation options Новинка

Markus Kraus Applicaton of selected IFRS accounting and valuation options

4702 руб.
Master's Thesis from the year 2006 in the subject Business economics - Accounting and Taxes, grade: 1.5, University of Applied Sciences Fulda, language: English, abstract: In recent years, the applicable accounting standards for companies changed considerably.Until the 1990s, the development of accounting standards was mainly anational responsibility. In consequence, the standards were influenced by nationalfactors. Therefore, there was much divergence among domestic accounting standards.Only in recent years, there is a strong trend to the convergence of domesticaccounting standards. The International Financial Reporting Standards (IFRS)play a major role in this convergence process. The IFRS have influence on theconvergence process in two ways. On the one hand, some countries require theuse of IFRS or an adjusted version of IFRS for all domestic companies or forsegments of domestic companies, for example listed companies. On the otherhand, some countries converge their domestic accounting standards with IFRS. Ina survey of fifty-nine countries conducted by the major accounting firms in 2002,90% of these countries confirmed that they intend to adopt or converge withIFRS. One of the most important decisions in this convergence process was thepassing of a regulation by the commission of the European Union (EU) in 2002.This regulation requires that all listed companies in the EU must present theirconsolidated financial statements in accordance with IFRS for financial years be...
Warren Ruppel Wiley Not-for-Profit GAAP 2015. Interpretation and Application of Generally Accepted Accounting Principles Warren Ruppel Wiley Not-for-Profit GAAP 2015. Interpretation and Application of Generally Accepted Accounting Principles Новинка

Warren Ruppel Wiley Not-for-Profit GAAP 2015. Interpretation and Application of Generally Accepted Accounting Principles

8834.79 руб.
Detailed, practical coverage of GAAP, tailored to not-for-profit organizations Wiley Not-for-Profit GAAP 2015 is a thorough examination of the authoritative standards for measurement, presentation, and disclosure as applied to not-for-profit organizations. Clear and concise, this user-friendly guide explains the fundamentals of GAAP in an easily-accessible format that includes flowcharts and diagrams to help facilitate the reader's understanding of the material presented, including a financial statement disclosure checklist to confirm GAAP adherence. Designed specifically for accountants in public practice and industry, this guide covers all relevant FASB and AICPA guidelines, to provide a complete reference tool for auditors who need a comprehensive understanding of GAAP for not-for-profit organizations. Due to these organizations' unique characteristics, not-for-profit accountants must adhere to specific Generally Accepted Accounting Principles. These requirements are complex and ever evolving, but Wiley Not-for-Profit GAAP 2015 brings them together in a single volume that contains the most up-to-the-minute information available. Refine basic financial statements, including Financial Position, Activities, and Cash Flow Tackle not-for-profit-specific issues like fundraising, noncash contributions, affiliations, and pledges Tailor accounting methods to the specific type of organization, with budgeting, tax reporting, and regulatory advice Discover how general accounting topics like assets, mergers, and liabilities are applied to not-for-profit organizations Preparers and auditors of not-for-profit accounts must stay up-to-date on the latest GAAP practices to best serve the organization, while complying with all disclosure, reporting, and regulatory requirements. Wiley Not-for-Profit GAAP 2015 provides extensive coverage and practical advice on the latest GAAP, tailored to the not-for-profit organization's unique needs.
Warren Ruppel Wiley GAAP for Governments 2016: Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments Warren Ruppel Wiley GAAP for Governments 2016: Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments Новинка

Warren Ruppel Wiley GAAP for Governments 2016: Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments

6929.8 руб.
The essential reference for governmental GAAP application Wiley GAAP for Governments 2016 provides the latest information on GAAP, with coverage designed specifically for government entities. With a focus on the practical rather than the academic, this book provides insightful, up to date implementation information and explanations of the important developments in governmental GAAP that have occurred in the past year. Exclusive coverage includes school districts, public authorities, and individual pension plans financial statements, with a disclosure checklist that helps preparers ensure compliance. Visual aids help facilitate the reader's understanding of the material, providing a comprehensive guide to financial reporting for governments at the state and local level. This reliable guide is an industry favourite for its accessibility, completeness, and relevance, helping readers achieve and maintain compliance with minimal burden. Governmental accounting standards are continuously being released, growing in complexity with each iteration. Wiley GAAP for Governments is updated annually to provide the most up-to-date information available, with thorough explanations and expert implementation advice. Get up to speed on the newest accounting pronouncements Understand how GAAP applies to government bodies and pension plans Refer to disclosure checklists designed specifically for government entities Study flowcharts, diagrams, and charts to gain a deeper understanding This user-friendly guide is organized for easy navigation, and designed to help preparers quickly find, understand, and apply the information they need. Expert guidance through the increasing complexity of preparation and implementation of relevant changes is what makes Wiley GAAP for Governments 2016 the reference financial professionals keep on their desks rather than on their bookshelves.
Gabriela Murczynski Hedge Accounting nach IAS 39 unter Berucksichtigung statistischer Verfahren zur Effektivitatsmessung Gabriela Murczynski Hedge Accounting nach IAS 39 unter Berucksichtigung statistischer Verfahren zur Effektivitatsmessung Новинка

Gabriela Murczynski Hedge Accounting nach IAS 39 unter Berucksichtigung statistischer Verfahren zur Effektivitatsmessung

1564 руб.
Diplomarbeit aus dem Jahr 2006 im Fachbereich BWL - Bank, Börse, Versicherung, Note: 1,3, Verwaltungs- und Wirtschaftsakademie, Berlin, 37 Quellen im Literaturverzeichnis, Sprache: Deutsch, Abstract: Das Wachstum der Finanzmärkte sowie die Globalisierung des Wettbewerbs in den letzen 20 Jahren führte dazu, dass Volatilitäten (Schwankungen) von Zinsniveaus, Aktien- sowie Devisenkursen stark anstiegen. Die Öffnung der Märkte verlangt danach, internationale Geschäftsvorfälle einheitlich abzubilden und somit eine internationale Vergleichbarkeit zu ermöglichen. Dies wurde durch die International Accounting Standards (IAS) geschaffen. Trotz der zusammenwachsenden Weltwirtschaft haben sich bis heute spezifische Normen der nationalen Rechnungslegung entwickelt, woraus sich sowohl Verständnisschwierigkeiten und Probleme beim Vergleich von Jahresabschlüssen auf internationaler Ebene, als auch bei der Erstellungen von Weltabschlüssen ergeben. Die Forderung nach einer internationalen Harmonisierung der Rechnungslegung war daher unüberhörbar gewesen. Da es bis heute außer den International Accounting Standards (IAS) kein weiteres mit internationaler Beteiligung entwickeltes Regelwerk zur Rechnungslegung gibt, werden die IAS von internationalen Institutionen, nationalen Standardsettern, bilanzierenden Unternehmen und Wissenschaftlern in den Rang eines Weltstandards gehoben. Einer der mehr als 400 Standards ist IAS 39. Der erste Entwurf des Standards IAS 39 zum Ansatz und zur Bewertung von ...
AICPA Guide: Preparation, Compilation, and Review Engagements, 2017 AICPA Guide: Preparation, Compilation, and Review Engagements, 2017 Новинка

AICPA Guide: Preparation, Compilation, and Review Engagements, 2017

6836.92 руб.
Issued under the authority of Accounting and Review Services Committee (ARSC) and a go-to guide for accountants performing preparation, compilation and review engagements, this version contains the most up-to-date guidance, including the recently issued Statement on Standards for Accounting and Review Services (SSARS) No. 22, Compilation of Pro Forma Financial Information, and SSARS No. 23, Omnibus Statement on Standards for Accounting and Review Services – 2016. This edition also contains some enhancive updates related to materiality in review engagements, professional skepticism, and more illustrative accountant’s reports.
Florian Kosakowski Die Reform des IAS 39 durch den IFRS 9 Florian Kosakowski Die Reform des IAS 39 durch den IFRS 9 Новинка

Florian Kosakowski Die Reform des IAS 39 durch den IFRS 9

1889 руб.
Studienarbeit aus dem Jahr 2010 im Fachbereich BWL - Investition und Finanzierung, Note: 1,7, Universität Paderborn, Veranstaltung: Spezialmodul: Taxation, Accounting, Finance, Sprache: Deutsch, Abstract: Im Rahmen dieser Arbeit geht es grundsätzlich darum, die Reform des International Accounting Standards 39 (IAS 39) durch den International Financial Reporting Standards 9 (IFRS 9) näher zu beleuchten und wesentliche begriffliche Grundlagen zu vermitteln. Hierzu wird die Bilanzierung von Finanzinstrumenten nach dem „alten" Standard IAS 39 und dem neuen Standard IFRS 9 vergleichend gegenübergestellt, um im Anschluss auf die grundlegende Kritik an den jeweiligen Standards einzugehen. Um den Leser in die Thematik des Reformprojekts einzuführen, werden zunächst im zweiten Kapitel einige begriffliche Grundlagen zu den International Financial Reporting Standards erläutert. Zudem wird der wesentliche Aufbau des Frameworks der Rechnungslegung nach IFRS vorgestellt.Im dritten Kapitel wird der Standard IAS 39 thematisiert, da dieser die bisherige Bilanzierung von Finanzinstrumenten nach den International Financial Reporting Standards regelt. Das Hauptaugenmerk wird auf die Klassifizierung und Bewertung finanzieller Vermögenswerte gelegt, da die erste und bislang einzige Phase des Reformprojektes IFRS 9 „Finanzinstrumente: Klassifizierung und Bewertung" (Financial Instruments: Classification and Measurement) Ende 2009 mit ihren final veröffentlichten Regeln verabschiedet wurde. ...
AICPA Guide: Preparation, Compilation, and Review Engagements, 2018 AICPA Guide: Preparation, Compilation, and Review Engagements, 2018 Новинка

AICPA Guide: Preparation, Compilation, and Review Engagements, 2018

9408.69 руб.
Issued under the authority of the AICPA’s Accounting and Review Services Committee (ARSC) and a go-to guide for accountants performing preparation, compilation and review engagements, this title contains the most up-to-date guidance, including the recently issued Statement on Standards for Accounting and Review Services (SSARS) No. 22, Compilation of Pro Forma Financial Information, SSARS No. 23, Omnibus Statement on Standards for Accounting and Review Services – 2016, and SSARS No. 24, Omnibus Statement on Standards for Accounting and Review Services – 2018 for the preparation, compilation and review of engagements. The most important update to this publication is the addition of a chapter on international reporting issues resulting from SSARS No. 24, which will become effective for periods ending on or after June 15, 2019. This edition also contains updates related to illustrative inquiries for review engagements and more illustrative accountant's reports.
Roger Hussey, Audra Ong Pick a Number, Second Edition. The U.S. and International Accounting Roger Hussey, Audra Ong Pick a Number, Second Edition. The U.S. and International Accounting Новинка

Roger Hussey, Audra Ong Pick a Number, Second Edition. The U.S. and International Accounting

4814 руб.
The first edition of this book explained the efforts of the International Accounting Standards Board (IASB) to develop accounting regulations to be used worldwide. In 2002, progress was accelerated by the decision of Financial Accounting Standards Board (FASB) in the United States to converge their regulations with international standards. This second edition describes the successes and failures of the convergence project. The U.S. involvement brought about many changes in corporate financial reporting, but there were differences in opinions on specific issues. This resulted in the FASB, US focusing on its own regulations. We explain the main convergence achievements and also the differences leading to the end of the project. Our analysis reviews new developments in corporate reporting, including the issues of sustainability, governance, and integrated reporting.
Stefan Greite The development of the Australian accounting standards after the end of the G4.1 Stefan Greite The development of the Australian accounting standards after the end of the G4.1 Новинка

Stefan Greite The development of the Australian accounting standards after the end of the G4.1

1777 руб.
Seminar paper from the year 2003 in the subject Business economics - Accounting and Taxes, grade: 2,0 (B), Helmut Schmidt University - University of the Federal Armed Forces Hamburg (Institute for Corporate Accounting), course: Controlling, 27 entries in the bibliography, language: English, abstract: The topic of the paper is the "The development of the accounting standards of the Australian Accounting Standard Board after the end of the G4+1." I want to summarise the recent standardisation progress both international and in the view of Australia, and have a closer look on the Australian accounting environment. What was the G4+1, and why did it disband? What was the Australian reaction on the End of the G4+1. What will the future of international and Australian accounting look like?I have chosen the topic because I am currently staying at the Australian Defence Force Academy and studying at the University of New South Wales. Australia has been one of the major standard setters in the world and has had a deal of influence on international accounting standards, although it is a relatively small economy in the world. Hardly a day passes without problems of financial reporting appearing in the international press. Recent events like the scandals of Enron, Worldcom, and Xerox show the need for reasonable accounting. International accounting is an actual problem to be solved and a future chance for all kinds of businesses.After the introduction I will first present the acco...
Robert Friedrich European Convergence in Property Valuation Robert Friedrich European Convergence in Property Valuation Новинка

Robert Friedrich European Convergence in Property Valuation

9264 руб.
Inhaltsangabe:Abstract: The dissertation analyses whether or not and to what extent the managers of German open-ended property funds see a necessity for amendments to the current German property valuation standards in the context of an increasing demand for European convergence in valuation practice. A critical review of the literature is structured in two chapters: (1) European valuation convergence; and (2) legal background and valuation standards in Germany in a European context. Three main drivers for European convergence have been identified, namely international investment, International Accounting Standards (IAS) and the new Basel Capital Accord. The main standard setting organisations with a European scope are the IVSC, TEGoVA and RICS. German standards are highly regulated by law (BauGB, KAGG, WertV, WertR). However, the relevant valuation basis in Germany mainly complies with its international counterpart. Three methods are outlined in the German standards (WertV), but additional approaches are allowed according to the guidelines (WertR). Systematic differences could be identified between the German investment method and relevant international approaches. The main German specialities in this regard are separation of value for land and building, consideration of only one income (sustainable long-term rent) and arriving at gross values. The Cost Approach is meaningless for the valuation of open-ended funds. Alternative international approaches are Term & Reversion...
Meryem Önüt Economic Consequences of Fair Value Reclassifications of Financial Assets According to IAS 39 Meryem Önüt Economic Consequences of Fair Value Reclassifications of Financial Assets According to IAS 39 Новинка

Meryem Önüt Economic Consequences of Fair Value Reclassifications of Financial Assets According to IAS 39

6264 руб.
Master's Thesis from the year 2015 in the subject Business economics - Accounting and Taxes, grade: 2,0, University of Hohenheim, language: English, abstract: The purpose of this thesis is to provide direct empirical evidence on the use of the Amendment according to IAS 39 regarding the reclassification of financial instruments. It therefore reviews what happened when the accounting policies were switched from fair value accounting to historical accounting during the financial crisis in 2008. Using a sample of manually collected data from Western European banks, the thesis empiri-cally examines which banks used this reclassification option to deal with problematic financial assets and how these reclassification activities are correlated with other firm characteristics. Furthermore, the thesis shows the influence of the amount of assets in each fair value level on the fair value hierarchy and the impact of the banks' regulatory capital during the height of the financial crises on the use of the relaxation option. The final aim is to analyze the economic consequences of this option and to determine how beneficial it is for the global financial system, considering that banks will again make use of this sort of permission in other, future crises.After the development of the International Financial Reporting Standards (IFRS) by the International Accounting Standard Board (IASB) in 2001, the European Union (EU) decided to unify the jurisdictions for all listed corporations ...
Jeno Beke International Accounting Information Systems Jeno Beke International Accounting Information Systems Новинка

Jeno Beke International Accounting Information Systems

8914 руб.
The Author shows the classification of international accounting systems, harmonization and standardization process. The unified accounting information system will lead to new types of analysis and data; furthermore, with the possible integration of new indicators from the practice of certain countries. Some economic characteristics and affects of international accounting standards are compared, measured and valued inside and outside of the European Union using mathematical-statistical methods. The results of applied regression model support that the greater demand for more informative and conservative accounting earnings due to performance evaluations at more widely held by businesses stimulating to adopt international accounting standards. Businesses with lower labor productivity compared to their industry peers have greater incentives to follow accounting standardization. The increase in the sensitivity of turnover to accounting performance post-adoption is primarily driven by heightened turnover sensitivity to accounting losses. The empirical results can be the author's suggestions for business management.
AICPA Codification of Statements on Standards for Accounting and Review Services. Numbers 21-24 AICPA Codification of Statements on Standards for Accounting and Review Services. Numbers 21-24 Новинка

AICPA Codification of Statements on Standards for Accounting and Review Services. Numbers 21-24

3893.89 руб.
This edition includes the authoritative standards and interpretations applicable to preparation, compilation, and review engagements. These standards provide the requirements for practitioners performing these engagements. In addition to SSARS No. 21, which is now effective, this edition includes the newly released Statements on Standards for Accounting and Review Services (SSARS): SSARS No. 24, Omnibus Statement on Standards for Accounting and Review Services—2018. SSARS No. 24 creates a new section, AR-C section 100, Special Considerations— International Reporting Issues, to provide requirements and guidance when an accountant is engaged to perform a compilation or review in either of the following circumstances: The financial statements have been prepared in accordance with a financial reporting framework generally accepted in another country. The compilation or review is to be performed in accordance with both SSARSs and another set of compilation or review standards. Additional significant changes attributed to SSARS No. 24 include amendments to the following sections: AR-C Section 60, General Principles for Engagements Performed in Accordance with Statements on Standards for Accounting and Review Services AR-C Section 90, Review of Financial Statements This codification is fully indexed and arranged by subject. The guidance (and related interpretations to the extent applicable) help apply the standards in specific circumstances and clearly show amendments, deleted or superseded portions, and conforming changes due to the issuance of other authoritative guidance.
Oliver Ebeling Internationalisierung der Rechnungslegung. US-GAAP, IAS und HGB Oliver Ebeling Internationalisierung der Rechnungslegung. US-GAAP, IAS und HGB Новинка

Oliver Ebeling Internationalisierung der Rechnungslegung. US-GAAP, IAS und HGB

4664 руб.
Inhaltsangabe: Inhaltsverzeichnis:Inhaltsverzeichnis: Abbildungsverzeichnis Tabellenverzeichnis Abkürzungsverzeichnis 1.Die Problemstellung einer Internationalisierung der Rechnungslegung 2.Die Ursachen der Herausbildung verschiedener Rechnungslegungssysteme 2.1Die ordnungspolitischen und rechtlichen Grundlagen 2.2Die geschichtlichen, kulturellen und sozio-ökonomischen Faktoren 3.Die Darstellung der verschiedenen Rechnungslegungssysteme 3.1Die Grundlagen und Merkmale der deutschen Rechnungslegung (HGB) 3.1.1Die rechtlichen Grundlagen des Jahresabschlusses nach HGB 3.1.2Die Grundsätze ordnungsmäßiger Buchführung 3.2Die Rechnungslegung nach International Accounting Standards (IAS) 3.2.1Die Zusammensetzung des International Accounting Standards Committee (IASC) 3.2.2Die grundlegenden Merkmale der Rechnungslegung nach IAS 3.3Die anglo-amerikanische Rechnungslegung nach US-Generally Accepted Accounting Principles (US-GAAP) 3.3.1Die Regelungsinstitutionen der Rechnungslegung in den USA 3.3.2Die grundlegenden Merkmale der Rechnungslegung nach Generally Accepted Accounting Principles (GAAP) 4.Die Analyse der wesentlichen Konfliktfelder der Bilanzierung nach HGB, IAS und US-GAAP 4.1Die Darstellung ausgewählter Bilanzpositionen nach IAS und US-GAAP im Vergleich zu den entsprechenden Positionen nach HGB 4.1.1Ausgewählte Bilanzpositionen nach IAS im Vergleich zum HGB 4.1.1.1Immaterielle Vermögensgegenstände des Anlagevermögens 4.1.1.2Vermögensgegenstände des Sachanlagevermögens 4.1.1.3We...
Kai-Uwe Schwitte Die Bildung von Pensionsruckstellungen nach IAS 19 und HGB Kai-Uwe Schwitte Die Bildung von Pensionsruckstellungen nach IAS 19 und HGB Новинка

Kai-Uwe Schwitte Die Bildung von Pensionsruckstellungen nach IAS 19 und HGB

9352 руб.
Inhaltsangabe:Problemstellung: Das International Accounting Standards Board (IASB) hat am 19. Juni 2003 den IFRS 1 First-time Adoption of International Financial Reporting Standards verabschiedet. Dieser Standard regelt die Erstanwendung der International Financial Reporting Standards (IFRS) und ist spätestens für Geschäftsjahre anzuwenden, die mit bzw. nach dem 1. Januar 2004 beginnen. Der Standard löst die Interpretation SIC 8 First-Time Application of IASs as the Primary of Accounting ab, in der die Grundsätze der erstmaligen Anwendung bisher geregelt sind. Die Verabschiedung der EU-Verordnung durch den Ministerrat am 7. Juni 2002 beinhaltet, dass alle kapitalmarktorientierten Unternehmen innerhalb der EU i. S. v. Artikel 4 der Verordnung ab dem 1. Januar 2005 verpflichtet sind, ihren Konzernabschluss nach IFRS aufzustellen. Somit entfällt die Öffnungsklausel zur Aufstellung eines befreienden Konzernabschlusses nach § 292 a HGB. Des weiteren besitzen die Mitgliedsstaaten nach Art. 5 der EU-Verordnung ein Wahlrecht, wonach eine verpflichtende oder fakultative Anwendung der IFRS auch für die Konzernabschlüsse nicht kapitalmarktorientierter Unternehmen sowie für die Einzelabschlüsse kapitalmarktorientierter und/oder nicht kapitalmarktorientierter Unternehmen vorgesehen werden kann. Vor diesem Hintergrund ist es empfehlenswert, dass sowohl börsennotierte Unternehmen, die zurzeit ihren Konzernabschluss nach HGB oder US-GAAP aufstellen, als auch deren Prüfer und Berater, sich ex...
Michael Ramos J. Wiley Practitioner's Guide to GAAS 2006. Covering all SASs, SSAEs, SSARSs, and Interpretations Michael Ramos J. Wiley Practitioner's Guide to GAAS 2006. Covering all SASs, SSAEs, SSARSs, and Interpretations Новинка

Michael Ramos J. Wiley Practitioner's Guide to GAAS 2006. Covering all SASs, SSAEs, SSARSs, and Interpretations

6573.41 руб.
The clearest, easiest-to-use guide to understanding GAAS 2006 on the market-fully updated! This latest resource to understanding GAAS addresses the toughest part of an accountant's job-identifying, interpreting, and applying the many audit, attest, review, and compilation standards relevant to a particular engagement. Wiley Practitioner's Guide to GAAS 2006 offers the accounting professional a clear, accessible distillation of the official language of those standards, Statements on Standards for Attestation Engagements (SSAEs), and Statements on Standards for Accounting and Review Services (SSARSs)-as well as advice on exactly when and how to remain fully compliant with each. The only GAAS reference organized according to practitioners' actual use of the Statements on Auditing Standards, Wiley Practitioner's Guide to GAAS 2006 presents each statement individually, explaining how the standards are related and offering guidance on the entire engagement process in the form of practice notes, checklists, questionnaires, and real-world examples that illustrate how the fundamental requirements of each section are applied. Other key features include: A brief identification of each SAS, SSAE, and SSARS, with its effective date and tips on when to apply it A convenient and comprehensive glossary of official definitions, which are usually scattered through-out a standard Behind-the-scenes explanations of the reasons for each pronouncement and brief explanations of the basic ideas of the section Concise listing and descriptions of each standard's specific mandates Easy-to-read capsule summary of interpretations, plus selected AICPA practice alerts and advisories Helpful techniques for remaining compliant with each standard New in GAAS 2006! Proposed changes required by the new risk assessment suite of eight auditing standards, including those related to: Understanding the client's business Internal control Materiality Assessing risk and performing audit procedures Changes to the requirements for audit documentation when performing an audit of a privately held company
Steven Collings Interpretation and Application of UK GAAP. For Accounting Periods Commencing On or After 1 January 2015 Steven Collings Interpretation and Application of UK GAAP. For Accounting Periods Commencing On or After 1 January 2015 Новинка

Steven Collings Interpretation and Application of UK GAAP. For Accounting Periods Commencing On or After 1 January 2015

4619.87 руб.
Get up to date on the latest UK GAAP, with practical application guidance Interpretation and Application of UK GAAP is a comprehensive, practical guide to applying UK GAAP at all levels, for accounting periods commencing on or after January 1, 2015. This book examines all of the core principles for every business, from subsidiaries of major listed companies right down to the very small, owner-managed business. Each chapter includes a list of relevant disclosure requirements to facilitate understanding, and real-world examples bring theory to life to provide guidance toward everyday application. Readers gain practical insight into the preparation of accounts under the EU-adopted IFRS, FRSs 100, 101, and 102, the FRSSE, and the Companies Act 2006, with expert guidance as to which requirements apply in which situations, and to which companies, and the type of disclosure each scenario requires. The book also includes detailed analysis of the planned changes to the Small Companies' Regime which are scheduled to take effect in 2016. With sweeping changes coming into effect from January 1st 2015, financial statement preparers must have a sound appreciation of how the new UK GAAP works. This book provides a complete guide, with the latest regulations and straightforward advice on usage. Understand UK GAAP application at all levels Learn how to handle all relevant key accounting treatments Refer to complete disclosure requirement lists for each topic Get up to date on the latest area-specific practices With new accounting practices in many broad areas including investment property, inventory valuations, deferred tax, fixed assets, and more, auditors and accountants need an awareness of how the new financial reporting regime will affect them. Interpretation and Application of UK GAAP is the most comprehensive reference, with the latest information and practical guidance.
Christian Falk Hedge Accounting nach IFRS Christian Falk Hedge Accounting nach IFRS Новинка

Christian Falk Hedge Accounting nach IFRS

1889 руб.
Bachelorarbeit aus dem Jahr 2010 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,3, Eberhard-Karls-Universität Tübingen (Internationale Rechnungslegung und Wirtschaftsprüfung), Sprache: Deutsch, Abstract: Die verschiedenen Wertansätze für Finanzinstrumente, gemäß den internationalenRechnungslegungsvorschriften, zählen zu den am heftigsten kritisierten Beschlüssen des International Accounting Standards Board (IASB). Die International Accounting Standards (IAS) bezeichnen die Bilanzierung von Sicherungsgeschäften als Hedge Accounting. Ohne spezielle Regelungen, die die Wertansatzpolitik durchbrechen, würden die ökonomisch gegenläufigen, sich ausgleichenden Sicherungsbeziehungen in einer nicht-repräsentativen Artund Weise dargestellt werden. In dieser Arbeit soll die Notwendigkeit einer einheitlichen Bewertung der Erfolgswirkungen von Finanzinstrumenten bei sich wirtschaftlich kompensierenden Geschäften durch die Vorschriften zum Hedge Accounting thematisiert und anhand einer empirischen Studie kritisch gewürdigt werden.
Thomas Gipp Bewertung langfristiger Fertigungsauftrage nach IAS/IFRS Thomas Gipp Bewertung langfristiger Fertigungsauftrage nach IAS/IFRS Новинка

Thomas Gipp Bewertung langfristiger Fertigungsauftrage nach IAS/IFRS

1352 руб.
Studienarbeit aus dem Jahr 2003 im Fachbereich BWL - Investition und Finanzierung, Note: 2,0, FernUniversität Hagen, 15 Quellen im Literaturverzeichnis, Sprache: Deutsch, Abstract: Ab 2005 besteht in Deutschland voraussichtlich ein Wahlrecht zur Anwendung der International Accounting Standards/International Financial Reporting Standards (im folgenden IAS/IFRS) bezüglich der Erstellung des Einzelabschlusses aller Unternehmen und des Konzernabschlusses der nicht kapitalmarktorientierten Unternehmen. Damit stehen auch kleine und mittelgroße Unternehmen vor dem Problem, ob dieses Wahlrecht ausgeübt werden soll.Im Grundlagenteil dieser Arbeit werden zunächst kleine und mittelgroße Unternehmen abgegrenzt sowie die aktuelle Entwicklung der internationalen Rechnungslegung und die Auswirkungen der Internationalisierung der Rechnungslegung mit allgemeinen Vor- und Nachteilen für kleine und mittelgroße Unternehmen erläutert.Um die grundsätzlichen Unterschiede der Ansatz- und Bewertungsvorschriften nach HGB und nach IAS/IFRS darzustellen, wurde vom Verfasser aus der Vielzahl der Möglichkeiten die Bewertung von langfristigen Fertigungsaufträgen gewählt. Als HBG-konforme Bewertungsmethode wird die Completed-Contract-Methode ausführlich erläutert. Der IASB (International Accounting Standards Board) hat die Bewertung von Fertigungsaufträgen im IAS 11 geregelt. Danach ist die Percentage-of-Completion-Methode anzuwenden, die ebenfalls ausführlich beschrieben wird. Dabei werden Situationen, in ...
Henning Schulzrinne Internet Protocol-based Emergency Services Henning Schulzrinne Internet Protocol-based Emergency Services Новинка

Henning Schulzrinne Internet Protocol-based Emergency Services

8681 руб.
Written by international experts in the field, this book covers the standards, architecture and deployment issues related to IP-based emergency services This book brings together contributions from experts on technical and operational aspects within the international standardisation and regulatory processes relating to routing and handling of IP-based emergency calls. Readers will learn how these standards work, how various standardization organizations contributed to them and about pilot projects, early deployment and current regulatory situation. Key Features: Provides an overview of how the standards related to IP-based emergency services work, and how various organizations contributed to them Focuses on SIP and IMS-based communication systems for the Internet Covers standards, architecture and deployment issues International focus, with coverage of the major national efforts in this area Written by the experts who were/are involved in the development of the standards (NENA, EENA, 3GPP, IETF, ETSI, etc.) Accompanying website provides updates on standards and deployment (http://ip-emergency.net) This book is an excellent resource for vendors building software and equipment for emergency services, engineers/researchers engaged in development of networks and network elements and standardization, emergency services providers, standardization experts, product persons, those within the regulatory environment. Students and lecturers, infrastructure and application service providers will also find this book of interest.
Missonier-Piera Franck Financial Reporting under IFRS. A Topic Based Approach Missonier-Piera Franck Financial Reporting under IFRS. A Topic Based Approach Новинка

Missonier-Piera Franck Financial Reporting under IFRS. A Topic Based Approach

5543.84 руб.
The International Financial Reporting Standards are quite different from other sets of accounting standards, and are fundamentally different from US-GAAP, in that they are based on principles, and not on detailed rules. Financial Reporting under IFRS:A topic-based approach offers a global perspective on IFRS by presenting the prescribed rationale and principles and illustrating them through numerous examples from large international companies. It aims to develop the fundamental skills necessary to read and use the information contained in all types of financial statements, through examples, activities, questions and answers. The book is broadly divided into three sections. Section one examines the structure of the Balance Sheet and the Income Statement, their links and the accounting mechanisms used to prepare them. Section two deals with the identification, evaluation and reporting of Balance Sheet items. Section three covers the use of financial statements to analyze a firm’s performance and its risks. Throughout the book special topics are covered, including Derivatives and Hedge accounting (IAS 39), Business Combination (IFRS 3) and Operating Segments (IFRS 8). Financial Reporting under IFRS is ideally suited to the needs of students of accounting and financial reporting, but all users of financial statements, from creditors and investors to suppliers, customers, employees and governments will benefit from its concise, topic-based approach.
Christian Schröder Die Bilanzierung von embedded derivatives und hedge accounting nach IAS 39 ab 01.01.2005 Christian Schröder Die Bilanzierung von embedded derivatives und hedge accounting nach IAS 39 ab 01.01.2005 Новинка

Christian Schröder Die Bilanzierung von embedded derivatives und hedge accounting nach IAS 39 ab 01.01.2005

1577 руб.
Diplomarbeit aus dem Jahr 2005 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,7, Fachhochschule Kiel (Wirtschaft), Veranstaltung: Rechnungswesen, 37 Quellen im Literaturverzeichnis, Sprache: Deutsch, Abstract: Alle kapitalmarktorientierten1 Unternehmungen mit Sitz in der EU sind gem. EG- Verordnung Nr. 1606/20022 Art. 4 i.V.m. Art. 2 verpflichtet, ab dem 01.01.2005 ihre Abschlüsse nach Maßgabe der vom IASB aufgestellten International Accounting Standards bzw. International Financial Reporting Standards aufzustellen.Der Standard IAS 39 regelt Ansatz und Bewertung von Finanzinstrumenten. Sein zentrales Element ist das Ziel des IASB, einen Kompromiss zu finden, welcher sowohl den Interessen der Unternehmen3, als auch dem Anspruch gerecht wird, ein möglichst exaktes Bild von den einzelnen Vermögensgegenständen zu zeichnen. Der IAS 39 ist der komplexeste der Standards und wurde in der Vergangenheit insb. von den Bankenvertretern kontrovers diskutiert4.Im Dezember 2003 wurde vom IASB eine modifizierte Fassung des IAS 39 veröffentlicht, welche bereits am 31.03. des folgenden Jahres erneut hinsichtlich der Regelungen zum Portfolio hedging von Zinsrisiken und hedge accounting dahingehend überarbeitet wurde, dass künftig die Bilanzierung von Sicherungsbeziehungen (s. Kap. 3.3) möglich ist.
Paul Angahar The Regulatory Framework for Enforcement of Accounting Standards Paul Angahar The Regulatory Framework for Enforcement of Accounting Standards Новинка

Paul Angahar The Regulatory Framework for Enforcement of Accounting Standards

6673 руб.
The study has described the operations of the regulatory frameworks for enforcing compliance with accounting standards and rules in Nigeria which are provided by the Nigerian Accounting Standards Board (NASB) and the Securities and Exchange Commission(SEC). Using descriptive statistics consisting of frequencies, a measure of central tendency, visual representations as well as the one sample test and the pearson's correlation data were analyzed to indicate the extent of the effectiveness of the regulatory framework in preventing cases of deviations from accounting standards and financial statement misstatement/manipulation in financial reporting in Nigeria. The study identified problems that hinder the effectiveness of the regulatory framework and has proffered recommendations to ameliorate the hindrances.
Stergios Athianos and Athanasios Vazakidis Use of IAS's/IFRS's and Source of Company Finance in Greece Stergios Athianos and Athanasios Vazakidis Use of IAS's/IFRS's and Source of Company Finance in Greece Новинка

Stergios Athianos and Athanasios Vazakidis Use of IAS's/IFRS's and Source of Company Finance in Greece

3944 руб.
This work investigates the impact of International Accounting Standards on companies’ source of finance. Examines the willingness of the companies to change their type of accounting system from one that based on government financing and tax collection system to one that meets the needs of outsider financiers. After the mandatory adoption of IAS's /IFRS's most of the Greek companies have increased not only their proportion of foreign sales, but also the proportion of public debt. This great change in accounting system have altered the Greek financial system from bank-dominated to market-oriented.
Athianos Stergios, Vazakidis Athanasios Use of IAS.s/IFRS.s and Source of Company Finance in Greece Athianos Stergios, Vazakidis Athanasios Use of IAS.s/IFRS.s and Source of Company Finance in Greece Новинка

Athianos Stergios, Vazakidis Athanasios Use of IAS.s/IFRS.s and Source of Company Finance in Greece

8914 руб.
This work investigates the impact of International Accounting Standards on companies' source of finance. Examines the willingness of the companies to change their type of accounting system from one that based on government financing and tax collection system to one that meets the needs of outsider financiers. After the mandatory adoption of IAS's /IFRS's most of the Greek companies have increased not only their proportion of foreign sales, but also the proportion of public debt. This great change in accounting system have altered the Greek financial system from bank-dominated to market-oriented.

кешбака
Страницы:


The clearest, easiest-to-use guide to understanding GAAS 2006 on the market-fully updated! This latest resource to understanding GAAS addresses the toughest part of an accountant's job-identifying, interpreting, and applying the many audit, attest, review, and compilation standards relevant to a particular engagement. Wiley Practitioner's Guide to GAAS 2006 offers the accounting professional a clear, accessible distillation of the official language of those standards, Statements on Standards for Attestation Engagements (SSAEs), and Statements on Standards for Accounting and Review Services (SSARSs)-as well as advice on exactly when and how to remain fully compliant with each. The only GAAS reference organized according to practitioners' actual use of the Statements on Auditing Standards, Wiley Practitioner's Guide to GAAS 2006 presents each statement individually, explaining how the standards are related and offering guidance on the entire engagement process in the form of practice notes, checklists, questionnaires, and real-world examples that illustrate how the fundamental requirements of each section are applied. Other key features include: A brief identification of each SAS, SSAE, and SSARS, with its effective date and tips on when to apply it A convenient and comprehensive glossary of official definitions, which are usually scattered through-out a standard Behind-the-scenes explanations of the reasons for each pronouncement and brief explanations of the basic ideas of the section Concise listing and descriptions of each standard's specific mandates Easy-to-read capsule summary of interpretations, plus selected AICPA practice alerts and advisories Helpful techniques for remaining compliant with each standard New in GAAS 2006! Proposed changes required by the new risk assessment suite of eight auditing standards, including those related to: Understanding the client's business Internal control Materiality Assessing risk and performing audit procedures Changes to the requirements for audit documentation when performing an audit of a privately held company
Продажа wiley ias 98 interpretation and application of international accounting standards 1998 for windows network version лучших цены всего мира
Посредством этого сайта магазина - каталога товаров мы очень легко осуществляем продажу wiley ias 98 interpretation and application of international accounting standards 1998 for windows network version у одного из интернет-магазинов проверенных фирм. Определитесь с вашими предпочтениями один интернет-магазин, с лучшей ценой продукта. Прочитав рекомендации по продаже wiley ias 98 interpretation and application of international accounting standards 1998 for windows network version легко охарактеризовать производителя как превосходную и доступную фирму.