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 | : |
Guidance On Implementing Ifrs 5 Non Current Assets Held For Sale And Discontinued Operations
Download Guidance On Implementing Ifrs 5 Non Current Assets Held For Sale And Discontinued Operations full books in PDF, epub, and Kindle. Read online free Guidance On Implementing Ifrs 5 Non Current Assets Held For Sale And Discontinued Operations ebook anywhere anytime directly on your device. Fast Download speed and no annoying ads. We cannot guarantee that every ebooks is available!
IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
| Author | : International Accounting Standards Board |
| Publisher | : |
| Total Pages | : 24 |
| Release | : 2004 |
| Genre | : Assets (Accounting) |
| ISBN | : |
Supervisory Roles in Loan Loss Provisioning in Countries Implementing IFRS
| Author | : Ellen Gaston |
| Publisher | : International Monetary Fund |
| Total Pages | : 41 |
| Release | : 2014-09-15 |
| Genre | : Business & Economics |
| ISBN | : 1498393659 |
Countries implementing International Financial Reporting Standards (IFRS) for loan loss provisioning by banks have been guided by two different approaches: International Accounting Standards (IAS) 39 and Basel standards. This paper discusses the different accounting and regulatory approaches in loan loss provisioning, and the challenges supervisors face when there are different perspectives and lack of guidance from IFRS. It suggests actions that supervisors can take to help banks meet regulatory and capital requirements and, at the same time, comply with accounting principles.
Wiley 2021 Interpretation and Application of IFRS Standards
| Author | : PKF International Ltd |
| Publisher | : John Wiley & Sons |
| Total Pages | : 1011 |
| Release | : 2021-07-06 |
| Genre | : Business & Economics |
| ISBN | : 111981863X |
Wiley Interpretation and Application of IFRS® Standards The 2021 reference for the interpretation and application of the latest international standards Wiley IFRS® Standards 2021 is a revised and comprehensive resource that includes the information needed to interpret and apply the most recent International Financial Reporting Standards (IFRS®) as outlined by the International Accounting Standards Board (IASB). This accessible resource contains a wide range of practical examples as well as invaluable guidance on the expanding framework for unified financial reporting. The authors provide IFRIC interpretations and directions designed to ensure a clear understanding of the most recent standards. The IFRS® standards are ever evolving, therefore it is essential that professionals and students have the information needed to apply the standards correctly in real-world cases. Wiley IFRS® Standards 2021 offers a complete, up-to-date reference that aids in the application of the latest international standards in a manner that is transparent, accountable and efficient. This edition includes IFRS 9 Financial Instruments; IFRS 15 Revenue from Contracts with Customers; IFRS 16 Leases and amendments issued and effective for annual periods beginning on or after 01 January 2020 as issued by the IASB by 30 June 2020. This edition also includes some introductory guidance for IFRS 17 Insurance Contracts and incorporates the revised Conceptual Framework for Financial Reporting 2018. This guide is written by the people passionate about IFRS® at PKF International. PKF International member firms specialise in providing high quality audit, accounting, tax, and business advisory solutions to international and domestic organisations around the globe. PKF International is a member of the Forum of Firms – an organisation dedicated to consistent and high-quality standards of financial reporting and auditing practices worldwide. www.pkf.com. PKF International Limited administers a family of legally independent firms and does not accept any responsibility or liability for the actions or inactions of any individual member or correspondent firm or firms. All rights reserved.
Disclosures--transfers of Financial Assets
| Author | : International Accounting Standards Board |
| Publisher | : |
| Total Pages | : 34 |
| Release | : 2010 |
| Genre | : Asset-backed financing |
| ISBN | : |
Wiley 2023 Interpretation and Application of IFRS Standards
| Author | : PKF International Ltd |
| Publisher | : John Wiley & Sons |
| Total Pages | : 1012 |
| Release | : 2023-06-19 |
| Genre | : Business & Economics |
| ISBN | : 1394186320 |
The newest edition of an essential accounting resource The Wiley 2023 Interpretation and Application of IFRS Standards is an authoritative, one-stop resource for accountants who need to interpret and apply the most recent International Financial Reporting Standards with precision and consistency. The book contains numerous practical examples and up-to-date guidance on the expanding framework for unified financial reporting. The authors have created a volume that offers transparent, accessible, and efficient information relevant to the ever-evolving IFRS standards. Readers will also find: Clear and informative explanations of the newest updates found in the 2023 IFRS Standards Well-reasoned examples of new standards being applied to difficult cases drawn from real-world situations Realistic and practical advice created by, and for, accounting professionals Perfect for accountants and auditors, the Wiley 2023 Interpretation and Application of IFRS Standards will earn a place on the desks and bookshelves of students of accounting, finance, and related fields.
Wiley 2022 Interpretation and Application of IFRS Standards
| Author | : PKF International Ltd |
| Publisher | : John Wiley & Sons |
| Total Pages | : 1028 |
| Release | : 2022-05-23 |
| Genre | : Business & Economics |
| ISBN | : 1119904471 |
The 2022 reference for the interpretation and application of the latest international financial reporting standards Wiley IFRS® Standards 2022 is a revised and comprehensive resource that includes the information needed to interpret and apply the most recent International Financial Reporting Standards (IFRS®) as outlined by the International Accounting Standards Board (IASB). This accessible resource contains a wide range of practical examples as well as invaluable guidance on the expanding framework for unified financial reporting. The authors provide IFRIC interpretations and directions designed to ensure a clear understanding of the standards. The IFRS® standards are ever evolving, therefore it is essential that professionals and students have the information needed to apply the standards correctly in real-world cases. Wiley IFRS® Standards 2022 offers a complete, up-to-date reference that aids in the application of the latest international standards in a manner that is transparent, accountable and efficient. This edition includes IFRS 17 Insurance Contracts which has an effective date of 1 January 2023. This guide is written by PKF professionals who support the application of clear, informative, and accurate financial reporting. PKF International member firms specialise in providing high quality audit, accounting, tax, and business advisory solutions to international and domestic organisations around the globe. PKF International is a member of the Forum of Firms – an organisation dedicated to consistent and high-quality standards of financial reporting and auditing practices worldwide. www.pkf.com. PKF International Limited administers a family of legally independent firms and does not accept any responsibility or liability for the actions or inactions of any individual member or correspondent firm or firms. All rights reserved.
CIMA - F1 Financial Reporting and Taxation
| Author | : BPP Learning Media |
| Publisher | : BPP Learning Media |
| Total Pages | : 650 |
| Release | : 2015-06-30 |
| Genre | : Business & Economics |
| ISBN | : 147273646X |
BPP Learning Media provides the widest range of study materials of any CIMA publisher. Our comprehensive printed materials highlight the areas to focus on for your exams, and our e-Learning products complement the syllabus to improve your understanding.
The Handbook to IFRS Transition and to IFRS U.S. GAAP Dual Reporting
| Author | : Francesco Bellandi |
| Publisher | : John Wiley & Sons |
| Total Pages | : 847 |
| Release | : 2012-05-03 |
| Genre | : Business & Economics |
| ISBN | : 1119960347 |
An indispensable guide to making the transition to dual IFRS/GAAP financial reporting U.S. financial reporting will undergo an unprecedented level of change within the next several years. U.S. companies face a convergence between U.S. GAAP and IFRS, affecting several major accounting standards—most notably in the areas of leasing, revenue recognition, and financial instruments. It is imperative that U.S. companies understand these major changes and their business and operational implications. The IFRS U.S. GAAP Dual Reporting Handbook to First-Time Adoption offers a comprehensive treatment of both the principles and techniques of dual reporting under IFRS/U.S. GAAP, while exploring the practical implications for accounting professionals of reporting under both sets of standards. Takes an operating approach to the implementation and application of the dual standards Draws upon the author's extensive firsthand experience to dispel uncertainty and offer decision makers expert technical assistance Defines systemic changes businesses will need to make to accommodate IFRS standards Compares the two bodies of standards item-by-item and identifies solutions under one set of standards to issues arising under the other Explores the strategic impact of structuring a company for IFRS transition In addition to covering the full range of critical issues surrounding adopting IFRS, this indispensable handbook is a rich resource of dual reporting tools, including financial statement formats, charts of accounts, accounting check-lists, reconciliation schedules, and operating manuals.
Wiley Interpretation and Application of IFRS Standards 2020
| Author | : PKF International Ltd |
| Publisher | : John Wiley & Sons |
| Total Pages | : 1530 |
| Release | : 2020-05-14 |
| Genre | : Business & Economics |
| ISBN | : 1119699401 |
Wiley IFRS® Standards 2020 is a revised and comprehensive resource that includes the information needed to interpret and apply the most recent International Financial Reporting Standards (IFRS®) as outlined by the International Accounting Standards Board (IASB). This accessible resource contains a wide range of practical examples as well as invaluable guidance on the expanding framework for unified financial reporting. The authors provide IFRIC interpretations and directions designed to ensure a clear understanding of the most recent standards. The IFRS® standards are ever evolving, therefore it is essential that professionals and students have the information needed to apply the standards correctly in real-world cases. Wiley IFRS® Standards 2020 offers a complete, up-to-date reference that aids in the application of the latest international standards in a manner that is transparent, accountable and efficient. This edition includes IFRS 9 Financial Instruments; IFRS 15 Revenue from Contracts with Customers; IFRS 16 Leases and amendments issued and effective for annual periods beginning on or after 01 January 2019 as issued by the IASB by 30 June 2019. This edition also includes some introductory guidance for IFRS 17 Insurance Contracts and incorporates the revised Conceptual Framework for Financial Reporting 2018. This guide is written by the people passionate about IFRS® at PKF International. PKF International member firms specialise in providing high quality audit, accounting, tax, and business advisory solutions to international and domestic organisations around the globe.
