International Financial Reporting Standards Ifrs And Indian Accounting Practices
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Author | : Jagadish R. Raiyani |
Publisher | : |
Total Pages | : 169 |
Release | : 2012 |
Genre | : Business & Economics |
ISBN | : 9788177083064 |
Economic reforms initiated in India since early 1990s have led to increasing attention being devoted to accounting standards as a means towards ensuring potent and transparent financial reporting by corporations. International Financial Reporting Standards (IFRSs) - issued by the International Accounting Standards Board (IASB) as the uniform language of business to protect the interests of international investors - have brought into focus the need for reforms in accounting procedures in different countries. IFRSs have been made applicable in India for specified business entities. The new accounting norms have posed challenges for business enterprises in terms of presentation of accounts, and accounting policies and procedures. This book explains the requirements of IFRSs and the attending implementation hurdles in India.
Author | : Abbas A. Mirza |
Publisher | : John Wiley & Sons |
Total Pages | : 1001 |
Release | : 2012-10-05 |
Genre | : Business & Economics |
ISBN | : 1118233824 |
Wiley International Financial Reporting Trends provides copious examples of footnote disclosures and financial statement formats, carefully culled from the world's leading international companies ("Global 500") that are already compliant with IFRS and report under IFRS standards promulgated by the International Accounting Standards Board, the IASB. Arranged topically, this book is a quick source of reference to find answers to issues of interest to financial statement preparers. It provides hundreds of illustrations taken from financial statements prepared under IFRS by global conglomerates thereby helping preparers and users of financial statements to expeditiously obtain examples of footnote disclosures and financial statements presented under these Standards which are popularly referred to as "principles-based" standards (as opposed to "rules-based" standards). Additionally, Wiley International Financial Reporting Trends contains comparisons of IFRS to US GAAP, Indian GAAP, and Chinese GAAP, making it a truly global reference resource.
Author | : |
Publisher | : |
Total Pages | : 147 |
Release | : 2018 |
Genre | : |
ISBN | : 9781911040927 |
Author | : Organisation for Economic Co-operation and Development |
Publisher | : Organisation for Economic Co-operation and Development ; Washington, D.C. : OECD Publications and Information Centre |
Total Pages | : 160 |
Release | : 1986 |
Genre | : Business & Economics |
ISBN | : |
The main features of standard-setting; Promoting international harmonization of accounting standards the role of intergovernmental organisations; Institution and substantive problems for harmonization ...
Author | : R.L. Gupta |
Publisher | : Sultan Chand & Sons |
Total Pages | : 28 |
Release | : 2021-07-19 |
Genre | : Business & Economics |
ISBN | : 9351611795 |
The 14th Revised Edition of the book "Corporate Accounting" includes the provision of the Companies Act, 2013, SEBI rules and regulations and Accounting Standards, wherever applicable. The whole book has been updated and corrections made wherever required. Theory and accounting treatment has been revised as per Accounting Standards – 4 (Revised) and Companies (Amendment) Act, 2019. Each aspect of a chapter has been discussed in detail in order to meet the requirements of the syllabus prescribed by different universities and professional institutes. Salient Features of the Book The following features are worth nothing in the present text: • The illustrations and assignment material has been made to conform to the requirements of Schedule III of the Companies Act, 2013. The relevant problems/ solutions has also been revised. • The revised revision of Paragraph 14 of Accounting Standards — 4 concerning Financial Statements regarding Proposed final dividend has been incorporated at relevant pages and the illustrations amended accordingly. • The relevant provisions of Ind AS — 7: Statements of Cash Flows dealing with Bank Overdraft and Proposed Dividend have also been taken care of in this book. • In the chapter of Redemption of Debentures, the treatment of interest on Debenture Redemption Funds Investments or Profit (or Loss) on the sale of DRFI have been also summerised in the chapter. • All chapters have been revised and udapted. Problem of each chapter have been suitably graded and edited to include questions of topical interest. We are confident that the book in its revised form will be more useful for B.Com (Pass and Hons.), M.Com, M.B.A., C.A., I.P.C.E, C.A.(Final), I.C.M.A. (Stage II) and Company Secretaries (Executive Programme) Examinations.
Author | : International Accounting Standards Board |
Publisher | : |
Total Pages | : 40 |
Release | : 2003 |
Genre | : Accounting |
ISBN | : |
Author | : D. Eric Hirst |
Publisher | : Prentice Hall |
Total Pages | : 326 |
Release | : 2005 |
Genre | : Business & Economics |
ISBN | : |
For intermediate and financial accounting courses at the MBA and undergraduate level, or a supplement to financial statement analysis texts. This collection of financial accounting cases is designed to help students become financial statement users. Each case utilizes financial statement information (balance sheet, income statement, statement of cash flow and/or footnotes) and a number of topical questions. Students use the financial statement information to infer and interpret the economic events underlying the numbers. Related articles taken from business publications accompany some cases, and information from the articles is incorporated into the case question material. Also available the Pearson Custom Case Program.
Author | : Katrina Avila Munichiello |
Publisher | : Tuttle Publishing |
Total Pages | : 256 |
Release | : 2017-03-21 |
Genre | : Literary Collections |
ISBN | : 9780804848992 |
A Tea Reader contains a selection of stories that cover the spectrum of life. This anthology shares the ways that tea has changed lives through personal, intimate stories. Read of deep family moments, conquered heartbreak, and peace found in the face of loss. A Tea Reader includes stories from all types of tea people: people brought up in the tea tradition, those newly discovering it, classic writings from long-ago tea lovers and those making tea a career. Together these tales create a new image of a tea drinker. They show that tea is not simply something you drink, but it also provides quiet moments for making important decisions, a catalyst for conversation, and the energy we sometimes need to operate in our lives. The stories found in A Tea Reader cover the spectrum of life, such as the development of new friendships, beginning new careers, taking dream journeys, and essentially sharing the deep moments of life with friends and families. Whether you are a tea lover or not, here you will discover stories that speak to you and inspire you. Sit down, grab a cup, and read on.
Author | : Paul Pacter |
Publisher | : |
Total Pages | : 212 |
Release | : 2017 |
Genre | : Financial statements |
ISBN | : 9781911040491 |
"This guide is primarily an overview of the extent of adoption of IFRS Standards in 150 countries and other jurisdictions around the world. Together they represent around 98 per cent of the world's gross domestic product (GDP)"--Page 8.
Author | : Mohammad Nurunnabi |
Publisher | : Emerald Group Publishing |
Total Pages | : 276 |
Release | : 2021-08-23 |
Genre | : Business & Economics |
ISBN | : 1801174423 |
Contributions to International Accounting aims to address a vital gap in research by focusing on providing relevant and timely studies on International Financial Reporting Standards implementation for local and international policymakers.