IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
| Author | : International Accounting Standards Board |
| Publisher | : |
| Total Pages | : 32 |
| Release | : 2004 |
| Genre | : Assets (Accounting) |
| ISBN | : |
Discontinued Operations
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Financial Statement Presentation of Discontinued Operations
| Author | : Binod Guragai |
| Publisher | : |
| Total Pages | : |
| Release | : 2020 |
| Genre | : |
| ISBN | : |
US GAAP requires firms to separately report income from discontinued operations within the income statement. Current financial reporting guidance, however, allows managers to either aggregate or disaggregate operating income (or loss) and gain (or loss) from discontinued operations on the face of the income statement. Using this unique setting, we hand-collect data on the presentation of discontinued operations (i.e., aggregated versus disaggregated presentation) to understand factors that affect the discretionary presentation choices in financial statements. We show that managers' disaggregation preference in reporting discontinued operations reflect properties of prospect theory and mental accounting theory. We fail to find empirical evidence that investors' valuation of discontinued operations is different for aggregated and disaggregated presentations. These results should help managers, regulators, and investors understand the implications of discontinued operations' presentation choices in financial reporting.
The Ultimate Accountants' Reference Including GAAP, IRS & SEC Regulations, Leases, and More
| Author | : Steven M. Bragg |
| Publisher | : John Wiley & Sons |
| Total Pages | : 807 |
| Release | : 2005-01-07 |
| Genre | : Business & Economics |
| ISBN | : 0471694975 |
The perfect daily answer book for the practicing accountant. The Ultimate Accountants’ Reference offers a single-source tool of best practices and control systems related to accounting regulations for all aspects of financial statements, accounting management reports, and management of the accounting department. In addition, you'll gain insight into financing options, pension plans, risk management, mergers and acquisitions, and taxation topics. Order your copy today!
Wiley GAAP
| Author | : Steven M. Bragg |
| Publisher | : John Wiley & Sons |
| Total Pages | : 1369 |
| Release | : 2010-09-21 |
| Genre | : Study Aids |
| ISBN | : 0470554398 |
The most practical, authoritative guide to GAAP Wiley GAAP 2011 contains complete coverage of all levels of GAAP, now indexed to the new ASC. 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 issues. Provides interpretive guidance and a wealth of real-world, content-rich examples and illustrations Offers insight into the application of complex financial reporting rules Contains detailed index for easy reference use Includes a comprehensive cross-reference of accounting topics to the new FASB codification system Offers clear, user-friendly guidance on every pronouncement including FASB Technical Bulletins, AcSEC Practice Bulletins, FASB Implementation Guides, AICPA Statements of Position, and AICPA Accounting Interpretations Other titles by Epstein and Nach: Wiley GAAP Codification Enhanced Other titles by Bragg: Wiley Practitioner's Guide to GAAS 2010 With easy-to-access information, this practicable and reliable resource offers complete coverage of the entire GAAP hierarchy.
Financial Restatements
| Author | : Orice Williams |
| Publisher | : DIANE Publishing |
| Total Pages | : 211 |
| Release | : 2007-12 |
| Genre | : |
| ISBN | : 1422309177 |
In 2002, it was reported that the number of restatement announcements due to financial reporting fraud &/or accounting errors grew significantly between Jan. 1997 & June 2002, negatively impacting the restating companies¿ market capitalization by billions of dollars. The author was asked to update key aspects of the 2002 report. This report discusses: (1) the number of, reasons for, & other trends in restatements; (2) the impact of restatement announcements on the restating companies¿ stock costs & what is known about investors¿ confidence in U.S. capital markets; & (3) regulatory enforcement actions involving accounting- & audit-related issues. Includes recommendations. Charts & tables.
Accountants' Handbook, Special Industries and Special Topics
| Author | : D. R. Carmichael |
| Publisher | : John Wiley & Sons |
| Total Pages | : 842 |
| Release | : 2003-05-13 |
| Genre | : Business & Economics |
| ISBN | : 0471456179 |
The premier accounting reference, revised and expanded The Accountants' Handbook series has the longest tradition of any reference of providing comprehensive coverage of the field to both accounting professionals and professionals in other fields who need or desire quick, understandable, and thorough exposure to complex accounting-related subjects. Like its predecessors, the Tenth Edition is designed as a single reference source that provides answers to all reasonable questions on accounting and financial reporting asked by accountants, auditors, bankers, lawyers, financial analysts, and other preparers and users of accounting information. Written by nationally recognized accounting professionals, including partners in major public accounting firms, financial executives, financial analysts, and other relevant business professionals, the Handbook covers both financial accounting and reporting and industry specific accounting issues in separate volumes for easy reference. Its comprehensive content provides analysis on over 43 critical areas of accounting.
Wiley GAAP 2020
| Author | : Joanne M. Flood |
| Publisher | : John Wiley & Sons |
| Total Pages | : 1456 |
| Release | : 2020-02-05 |
| Genre | : Business & Economics |
| ISBN | : 1119652626 |
The most comprehensive guide to FASB Codifications, updated with the latest pronouncements Wiley GAAP 2020 is the essential resource for US GAAP implementation. Covering all codifications by the Financial Accounting Standards Board (FASB) - including the latest updates - this book provides clear explanations and practical examples for real-world application of these dynamic guidelines. Each chapter includes relevant sources of GAAP and expert guidance on interpretation, terminology, relevant concepts, and applicable rules, while in-depth discussion on the issues surrounding specific pronouncements offers informative perspective for a variety of scenarios. Staying up-to-date with constantly-evolving guidelines is a challenge. Wiley GAAP 2020 provides the guidance, insight, and perspective accounting professionals need to ensure accurate and up-to-date GAAP implementation.
Disposal of Non-current Assets and Presentation of Discontinued Operations
| Author | : International Accounting Standards Board |
| Publisher | : |
| Total Pages | : 16 |
| Release | : 2003 |
| Genre | : Assets (Accounting) |
| ISBN | : |
International GAAP 2020
| Author | : Ernst & Young LLP |
| Publisher | : John Wiley & Sons |
| Total Pages | : 5440 |
| Release | : 2020-02-25 |
| Genre | : Business & Economics |
| ISBN | : 1119669944 |
International GAAP 2020 is a comprehensive guide to interpreting and implementing International Financial Reporting Standards (IFRS), setting IFRS in a relevant business context, and providing insights into how complex practical issues should be resolved in the real world of global financial reporting. This book is an essential tool for anyone applying, auditing, interpreting, regulating, studying, or teaching IFRS. Written by financial reporting professionals from around the world, this guide to reporting under IFRS provides a global perspective, clearly explaining complex technical accounting issues and setting IFRS in a practical context. Numerous worked examples and hundreds of illustrations from the published financial reports of major listed companies from around the world are included. The 2020 edition has been fully revised and updated with information on the latest IFRS changes and current issues.
