International GAAP 2019

International GAAP 2019
Author: Ernst & Young LLP
Publisher: John Wiley & Sons
Total Pages: 4871
Release: 2019-01-14
Genre: Business & Economics
ISBN: 1119557763

International GAAP® 2019 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 EYs financial reporting professionals from around the world, this three-volume guide to reporting under IFRS provides a global perspective on the application of IFRS. Complex technical accounting issues are explained clearly and IFRS is set in a practical context with numerous worked examples and hundreds of illustrations from the published financial reports of major listed companies from around the world. The 2019 edition of International GAAP® has been fully revised and updated in order to: • Continue to investigate the many implementation issues arising as entities adopt IFRS 9 (Financial Instruments) and IFRS 15 (Revenue from Contracts with Customers). • Explore the complex implementation issues arising as entities adopt, in 2019, IFRS 16 (Leases). • Include an updated chapter on the new insurance contracts standard IFRS 17 (Insurance Contracts), which reflects the recent discussions of the IASB’s Transition Resource Group on implementation issues raised, proposed narrow-scope amendments to IFRS 17 intended by the IASB, and also explores other matters arising as users prepare for the adoption of this standard. • Include an amended chapter on the revised Conceptual Framework, which was published in March 2018. The changes to the Conceptual Framework may affect the application of IFRS in situations where no standard applies to a particular transaction or event. • Address amended standards and new interpretations issued since the preparation of the 2018 edition. • Explain the many other initiatives that are currently being discussed by the IASB and by the IFRS Interpretations Committee and the potential consequential changes to accounting requirements. • Provide insight on the many issues relating to the practical application of IFRS, based on the extensive experience of the book’s authors in dealing with current issues.

Government Auditing Standards - 2018 Revision

Government Auditing Standards - 2018 Revision
Author: United States Government Accountability Office
Publisher: Lulu.com
Total Pages: 234
Release: 2019-03-24
Genre: Reference
ISBN: 0359536395

Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.

Standards for Internal Control in the Federal Government

Standards for Internal Control in the Federal Government
Author: United States Government Accountability Office
Publisher: Lulu.com
Total Pages: 88
Release: 2019-03-24
Genre: Reference
ISBN: 0359541828

Policymakers and program managers are continually seeking ways to improve accountability in achieving an entity's mission. A key factor in improving accountability in achieving an entity's mission is to implement an effective internal control system. An effective internal control system helps an entity adapt to shifting environments, evolving demands, changing risks, and new priorities. As programs change and entities strive to improve operational processes and implement new technology, management continually evaluates its internal control system so that it is effective and updated when necessary. Section 3512 (c) and (d) of Title 31 of the United States Code (commonly known as the Federal Managers' Financial Integrity Act (FMFIA)) requires the Comptroller General to issue standards for internal control in the federal government.

Wiley Practitioner's Guide to GAAS 2019

Wiley Practitioner's Guide to GAAS 2019
Author: Joanne M. Flood
Publisher: John Wiley & Sons
Total Pages: 884
Release: 2019-07-30
Genre: Business & Economics
ISBN: 1119511690

The definitive reference for clarified standards application and compliance, fully updated for 2019 The Wiley Practitioner's Guide to GAAS 2019 is the comprehensive and user-friendly guide to Generally Accepted Auditing Standards. Fully updated to reflect all new standards, practices, and statements—including Statements on Standards for Accounting and Review Services (SSARS) and Statements on Standards for Attestation Engagements (SSAE)—this essential resource offers practitioners a clear and complete reference in a single volume. This book provides complete coverage of relevant areas including audit planning and documentation, audit evaluation and evidence, examination and review engagements, and more to help auditors interpret and apply current auditing standards while maintaining full compliance with GAAS. General auditing standards are subject to frequent updates and divergent interpretations, yet practitioners need to keep pace with the latest changes if compliance is to be maintained. Employing a logical organizational structure, this guide defines and interprets each clarified standard and explains its relation to the engagement process. Practice notes, checklists, questionnaires, and relevant real-world examples demonstrate how each section is applied. This indispensable resource provides in-depth guidance on GAAS interpretation, application, and compliance to help you: Identify and apply each auditing, SSAE and SSARS section Understand new requirements in clarified attestation standards Access technical alerts, interpretation summaries, and individual section descriptions and definitions Employ techniques to maintain compliance with each standard TheWiley Practitioner's Guide to GAAS 2019 provides auditing professionals with the expert guidance and up-to-date information necessary to save you time, streamline your workload, and maximize your job performance.

Corporate Controller's Handbook of Financial Management (2019-2020)

Corporate Controller's Handbook of Financial Management (2019-2020)
Author: Jae K Shim
Publisher:
Total Pages:
Release: 2019-05-31
Genre:
ISBN: 9780808052364

CCH's Corporate Controller's Handbook of Financial Management is a comprehensive source of practical solutions, strategies, techniques, procedures, and formulas covering all key aspects of accounting and financial management. Its examples, checklists, step-by-step instructions, and other practical working tools simplify complex financial management issues and give CFOs, corporate financial managers, and controllers quick answers to day-to-day questions. The Handbook covers important developments in government rules, accounting procedures, taxation and information technology. It includes references to relevant topics of the FASB Accounting Standards Codification references, as well as Accounting Standards Updates. The practical, hands-on guidance helps diagnose a firm's financial health, boost financial results, avoid unpleasant surprises, cut costs, and make financial decisions with confidence. CONTENTS; The 2019-2020 edition of the Corporate Controller's Handbook of Financial Management contains 60 chapters covering the following topic areas: -- Responsibilities of the Controller -- SEC Reporting -- Controller's Reports -- Information Technology Applications, including chapters on database management systems and the client/server environment, and using computers in financial decision making, and XBRL, cloud computing, and wireless technology -- Generally Accepted Accounting Principles, including financial statement reporting, accounting and disclosures, interim and segmental reporting, and more -- Management Accounting, including product costing systems and classifications, joint products and by-products, analysis of cost behavior, cost-volume-profit analysis and leverage, cost allocation, contribution margin analysis for nonroutine decisions, budgeting and financial modeling, using variance analysis, improving management performance, ABC, JIT, TQM, decision making in corporate financial management, and more -- Internal Auditing and Control, including internal audit of financial statement accounts, the internal audit function and internal control, and forensic accounting --Financial and Risk Analysis and Financial Forecasting, including financial statement analysis, managing analysis of operations, controlling revenue and costs, managing and analyzing risk, reengineering and outsourcing the business, derivative products and financial engineering, mergers and acquisitions, divestiture, business strategies and shareholder value analysis, financial and earnings forecasting, cash flow forecasting and cash budgeting, forecasting corporate financial distress, corporate valuations, and more. -- Liquidity and Treasury, including management of working capital and cash, accounts receivable, inventory, corporate investments in securities, portfolio diversification and risk management, short- and long-term financing, term loans and leasing, warrants and convertibles, cost of capital and capital structure decisions, and more -- Tax Preparation and Planning, including payroll taxes and how taxes affect business decisions About the Authors: Jae K. Shim, Ph.D., is a financial consultant to several companies and Professor of Accounting and Finance at California State University in Long Beach. Dr. Shim has 40 books to his credit and has published more than 50 articles in accounting and financial journals. Joel G. Siegel, Ph.D., CPA, is a retired Professor of Accounting and Finance at Queens College of the City University of New York. He was previously employed by Coopers & Lybrand and Arthur Andersen. Dr. Siegel has acted as a consultant in accounting and finance to many organizations, including Citicorp, International Telephone and Telegraph, United Technologies, the American Institute of Certified Public Accountants, and Person-Wolinsky Associates. He is the author of 67 books on accounting and financial topics. Nick Dauber, MS, CPA, is an accounting practitioner with client responsibilities primarily in auditing and taxation. His prior experience includes service as an audit and tax manager at a CPA firm. He is also an Instructor of Auditing and Taxation at Queens College of the City University of New York and was a lecturer and writer in auditing and taxation for Person-Wolinsky Associates. Marc H. Levine, Ph.D., CPA, is a financial accounting consultant and Professor of Accounting and Deputy Chairman of the Department of Accounting and Information Systems at Queens College - CUNY. Dr. Levine was previously associated with Deloitte and Touche, CPAs. Dr. Levine is an author of CCH's GAAP Handbook of Policies and Procedures, and has authored seven books, including those published for Warren, Gorham and Lamont, American Management Association, and Thomson and Trentop. He has authored 49 professional and academic articles in publications such as The CPA Journal, Practical Accountant, National Public Accountant, Michigan CPA, Journal of Corporate Accounting, Accountants Record, Massachusetts CPA Review, Virginia Accountant Quarterly, Cost and Management, Management Accountant, and The Accountant.

International GAAP 2018

International GAAP 2018
Author: Ernst & Young LLP
Publisher: John Wiley & Sons
Total Pages: 6661
Release: 2017-12-19
Genre: Business & Economics
ISBN: 1119463734

The essential guide to practical IFRS implementation, updated for 2018 International GAAP 2018 is the definitive reference for IFRS application around the world. Written by the expert practitioners at Ernst & Young, this invaluable resource provides both interpretation and practical implementation guidance for anyone applying, auditing, interpreting, regulating, studying, or teaching IFRS. Specific instruction written from a global perspective provides clarity on complex issues, and coverage of the latest changes ensures that you will apply the most current standards appropriately and effectively. Worked examples provide answers at a glance, and hundreds of illustrations from major companies’ financial reports demonstrate IFRS implementation and bring technical concepts to life. Countries around the world have adopted the International Financial Reporting Standards (IFRS), and in the US, foreign private issuers are allowed to report under IFRS without reconciling to US GAAP. This book provides the essential information practitioners need to correctly understand and apply these standards, using a clear, consistent approach to resolving global financial reporting issues under IFRS in real-world scenarios. Updated and expanded for 2018, this new edition allows you to: Get up to date on the newest amendments and interpretations issued in the past year Examine implementation issues caused by widespread adoption of IFRS 9, IFRS 15, and the upcoming adoption of IFRS 16 in 2019 Understand the new insurance contract standard IFRS 17, which solves the comparison problem of IFRS 4 Gain clarity and insight on practical matters involved with IFRS implementation This three-volume set provides the depth and breadth of coverage necessary, with financial instruments covered separately for greater ease of navigation. As the world’s most comprehensive reference for IFRS implementation, International GAAP 2018 is the resource no practitioner, regulator, student, or researcher should be without. For further information on the various digital versions which are available for this material please visit www.wileyigaap.com

Audit and Accounting Guide

Audit and Accounting Guide
Author: AICPA
Publisher: John Wiley & Sons
Total Pages: 970
Release: 2019-08-14
Genre: Business & Economics
ISBN: 1119663628

State and local government audit and accounting is changing rapidly. This title features insights, comparisons, and best practices for some of the more complex areas such as pensions and post-employment benefits other than pensions (OPEB), this authoritative guide provides complete coverage of audit and accounting considerations critical for both preparers and auditors. This edition includes dual guidance for accountants and auditors early implementing GASB Statement No. 84, Fiduciary Activities. Topics covered also include: • Financial reporting and the financial reporting entity • Revenue and expense recognition • Capital asset accounting • The elements of net position • Accounting for fair value • Municipal securities offerings • Tax abatements

Accounting Policies and Procedures Manual

Accounting Policies and Procedures Manual
Author: Steven M. Bragg
Publisher: John Wiley & Sons
Total Pages: 549
Release: 2012-06-19
Genre: Business & Economics
ISBN: 1118428668

Now in a fifth edition, Accounting Policies and Procedures Manual: A Blueprint for Running an Effective and Efficient Department is a how-to guide on creating an effective and efficient accounting department policies and procedures manual. Written by Steven Bragg, the foremost authority in accounting and controllership issues, the new edition includes: A new, complimentary Web site providing readers with the foundation for creating or enhancing their accounting department policies and procedures manual More coverage of accounting procedures including inventory, billing, cash receipts, pricing, order entry, credit, collections, sales returns, capital budgeting, cash forecasting, payroll, and closing the books Accounting Policies and Procedures Manual is the tool every accounting department needs to regularize and systematize its procedures to match the best in the industry.

Accounting Guide

Accounting Guide
Author: AICPA
Publisher: John Wiley & Sons
Total Pages: 456
Release: 2019-10-22
Genre: Business & Economics
ISBN: 1119679095

It is critical to understand the complexities of the specialized accounting and regulatory requirements needed for the broker-dealer industry. This comprehensive guide has been designed to be beneficial for a wide range of professionals within the broker-dealer industry. Updates to this edition are to conform the content to current accounting standards and regulatory requirements. The updates include: SEC Release No. 34-86073, Amendment to Single Issuer Exemption for Broker-Dealers; ASU No. 2018-09, Codification Improvements; and, SEC Release Nos. 33-10532; 34-83875; IC-33203, Disclosure Update and Simplification. In addition, this edition features a new example disclosure note for revenue from contracts with customers, which has been added to the guide's illustrative financial statements and footnote disclosures.