Financial Reporting and Global Capital Markets

Financial Reporting and Global Capital Markets
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.

Aiming for Global Accounting Standards

Aiming for Global Accounting Standards
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.

Worldwide Financial Reporting

Worldwide Financial Reporting
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.

Accounting and Corporate Reporting

Accounting and Corporate Reporting
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".

International Accounting

International 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.

Fair Value Measurements

Fair Value Measurements
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.

International Financial Reporting Standards

International Financial Reporting Standards
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.

IFRS 6

IFRS 6
Author: International Accounting Standards Board
Publisher:
Total Pages: 16
Release: 2004
Genre: Accounting
ISBN: 9781904230724