The Evolution Of International Accounting Standards
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Author | : Kees Camfferman |
Publisher | : OUP Oxford |
Total Pages | : 702 |
Release | : 2007-03-08 |
Genre | : Business & Economics |
ISBN | : 0199296294 |
A detailed and scholarly historical study of the International Accounting Standards Committee (IASC), which prepared the way for the International Accounting Standards Board (IASB). The IASB holds the dominant influence over the financial reporting of thousands of listed companies in the European Union as well as in many other countries.
Author | : Kees Camfferman |
Publisher | : Oxford University Press, USA |
Total Pages | : 689 |
Release | : 2015 |
Genre | : Business & Economics |
ISBN | : 0199646317 |
This book provides a historical study of the body that sets International Financial Reporting Standards (IFRSs) - the basis for financial reporting. It provides extensive background information to help practitioners, policy-makers, researchers, and educators form a deeper understanding of the people, the forces, and events that have shaped IFRSs.
Author | : International Accounting Standards Board |
Publisher | : |
Total Pages | : 10 |
Release | : 2002 |
Genre | : Accounting |
ISBN | : 9781904230021 |
Author | : George J. Benston |
Publisher | : Oxford University Press |
Total Pages | : 333 |
Release | : 2006-04-13 |
Genre | : Business & Economics |
ISBN | : 0198041691 |
International accounting standards tend to converge, as do auditing, enforcement and corporate governance, whereas trading of equity shares remains essentially national. The book provides a thorough analysis of what information investors really need, how financial accounting systems developed and their current requirements in major commercial countries, and examines current issues, particularly the benefits and costs a single or multiple accounting standards, the bases for accounting standards, and limitations to accounting disclosure in financial statements.
Author | : Soner Gokten |
Publisher | : BoD – Books on Demand |
Total Pages | : 342 |
Release | : 2017-09-20 |
Genre | : Business & Economics |
ISBN | : 953513549X |
We have spent a great deal of time on the continued development of accounting and auditing standards, which are used as a primary component of corporate reporting, to reach today's financial reporting framework. However, is it possible to say that, currently, financial statements provide full and prompt disclosure? Or will they still be useful as a primary element with their current structures in corporate reporting? Undoubtedly, we are deeply concerned about these issues in recent times. This volume contains chapters to discuss the today's and tomorrow's accounting and corporate reporting phenomena in a comprehensive and multidimensional way. Therefore, this book is organized into six sections: "Achieving Sustainability through Corporate Reporting", "International Standardization", "Financial Reporting Quality", "Accounting Profession and Behavioral Aspects", "Public Sector Accounting and Reporting", and "Managerial Accounting".
Author | : Greg N. Gregoriou |
Publisher | : Butterworth-Heinemann |
Total Pages | : 628 |
Release | : 2006 |
Genre | : Business & Economics |
ISBN | : |
'International Accounting' is aimed at professional accountants who need to keep up to date with the various topics within its pages, including fair value accounting under IAS/IFRS, adopting and implementing international financial reporting standards in transition economies and impairment of fixed assets.
Author | : Mark L. Zyla |
Publisher | : Wiley |
Total Pages | : 443 |
Release | : 2009-12-02 |
Genre | : Business & Economics |
ISBN | : 9780470500248 |
A hands-on volume for financial executives with guidance on the fair value measurement process In today's dynamic and volatile markets, whether buying or selling, what corporate officers need to know is the worth of an asset today, a task that for many has become complex and at times confusing. Fair Value Measurements: Practical Guidance and Implementation demystifies this topic, offering you a nuts-and-bolts guide of the most recent developments in preparing financial statements using fair value measurements. This straightforward book covers the best practices on measuring fair value in a business combination and how to subsequently test the value of these assets for impairment. Filters complicated insider concepts into easy-to-understand information on the valuation specialist's function Discusses the many new FASB pronouncements involving fair value Instantly familiarizes you on the ins and outs of fair value financial disclosure Well-written, conversational in tone, and filled with valuable insights, Fair Value Measurements: Practical Guidance and Implementation lifts the veil of confusion from the substantial and growing requirements for fair value disclosures.
Author | : Hennie van Greuning |
Publisher | : World Bank Publications |
Total Pages | : 314 |
Release | : 2006 |
Genre | : Business & Economics |
ISBN | : 0821367692 |
Annotation. International Financial Reporting Standards (IFRS) in a business situation can have a significant effect on the financial results and position of a division or an entire business enterprise. 'International Financial Reporting Standards: A Practical Guide' gives private or public sector executives, managers, and financial analysts without a strong background in accounting the tools they need to participate in discussions and decisions on the appropriateness or application of IFRS.Each chapter summarizes an International Financial Reporting Standard, following a consistent structure: â&€¢ Problems addressed by the IFRS â&€¢ Scope of the Standard â&€¢ Key concepts and definitions â&€¢ Accounting treatment â&€¢ Presentation and disclosure â&€¢ Financial analysis and interpretation.
Author | : Robert J. Kirsch |
Publisher | : |
Total Pages | : 465 |
Release | : 2006 |
Genre | : Accounting |
ISBN | : 9781841406084 |
Author | : International Accounting Standards Board |
Publisher | : |
Total Pages | : 16 |
Release | : 2004 |
Genre | : Accounting |
ISBN | : 9781904230724 |