Current Financial Reporting Trends
Author : Cheryl de Mesa Graziano
Publisher :
Page : 52 pages
File Size : 48,40 MB
Release : 2007
Category : Corporation reports
ISBN :
Wiley International Trends in Financial Reporting under IFRS
Author : Abbas A. Mirza
Publisher : John Wiley & Sons
Page : 1001 pages
File Size : 11,36 MB
Release : 2012-10-05
Category : Business & Economics
ISBN : 1118233824
Book Description
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.
Trends in managerial and financial accounting
Author : Cees van Dam
Publisher : Springer Science & Business Media
Page : 237 pages
File Size : 49,67 MB
Release : 2012-12-06
Category : Business & Economics
ISBN : 1461340624
Book Description
In August, 1976 the research seminar 'Decision-making in business' was organized at Nijenrode, The Netherlands School of Business. More than fifty scientists and practitioners from nine countries presented research papers in one of the six discussion groups. Some of them also presented some of their ideas in front of a large mixed audience at a one-day symposium. Many of the papers presented at Nijenrode were of such a high quality that the decision to publish a selection of them was an easy one. At the same time the new series Nijenrode studies in business was initiated. All who were involved, the policy committee of the N ijenrode studies, the advisory and editorial board of the series, the publisher, and the organizing committee of the seminar and symposium, acclaimed the idea of publishing three volumes in the new series. A collection of eleven papers could be grouped under the title Trends in managerial andfinancial accounting. Another collection will be published as volume 2 of this series under the title TI'ends in financial decision-making, while volume 3 will consist of papers exploring the theme Trends in business ethics. The books are intended for those who are interested in new developments in the decision-making area. They are especially suitable for graduate or advanced undergraduate courses: volume 1 in managerial or financial accounting courses; volume 2 in courses on managerial finance, capital budgeting or decision making; and volume 3 in courses on business ethics or related fields.
New Trends in Finance and Accounting
Author : David Procházka
Publisher : Springer
Page : 823 pages
File Size : 36,31 MB
Release : 2016-12-25
Category : Business & Economics
ISBN : 3319495593
Book Description
This book presents the most current trends in the field of finance and accounting from an international perspective. Featuring contributions presented at the 17th Annual Conference on Finance and Accounting at the University of Economics in Prague, this title provides a mix of research methods used to uncover the hidden consequences of accounting convergence in the private (IFRS) and public sectors (IPSAS). Topics covered include international taxation (from both the micro- and macroeconomic level), international investment, monetary economics, risk management, management accounting, auditing, investment capital, corporate finance and banking, among others. The global business environment shapes the international financial flows of finance and the demand for international harmonization of accounting. As such, the field of global finance and accounting has encountered some new challenges. For example, policy-makers and regulators are forced to restructure their tools to tackle with new features of trading at global capital markets and international investment. This book complements this global view of development with country-specific studies, focusing on emerging and transitioning economies, which are affected indirectly and in unforeseen ways. The combination of global perspective and local specifics makes this volume attractive and useful to academics, researchers, regulators and policy-makers in the field of finance and accounting.
Current Financial Reporting Trends: A Qualitative Review of SEC Comment Letters
Author :
Publisher :
Page : pages
File Size : 37,84 MB
Release : 19??
Category :
ISBN :
Book Description
How to Read a Financial Report
Author : John A. Tracy
Publisher : John Wiley & Sons
Page : 138 pages
File Size : 29,51 MB
Release : 2020-01-30
Category : Business & Economics
ISBN : 1119606489
Book Description
The updated new edition of the comprehensive guide to reading and understanding financial reports Financial reports are used to provide a range of vital information, including an organization’s cash flow, financial condition, and profit performance (aka The Big Three Financial Statements). Financial statements are often complex and extremely difficult to understand for anyone other than accounting and finance professionals. How to Read a Financial Report enablesinvestors, lenders, business leaders, analysts, and managers to read, analyze, and interpret financial accounting reports. Designed specifically for non-specialists, this reader-friendly resource covers the fundamentals of financial reporting in jargon-free English. Topics such as sales revenue & recognition, costs of goods sold, sources & uses of capital/cash, non-cash expenses (e.g., depreciation expense), income tax obligations, understanding profits & financial stability, and financial statement ratios & analysis are covered throughout the book. Now in its ninth edition, this bestselling guide has been thoroughly revised to reflect changes in accounting and financial reporting rules, current practices, and recent trends. New and expanded content explains managing cash flow, illustrates the deceitful misrepresentation of profits in some financial reports (aka Financial Engineering), and more. Further, end-of-chapter activities help readers learn the intricacies of the balance sheet and cash flow statement, while updated sections address shifts in regulatory standards. Written by two highly experienced experts in financial accounting, this resource: Enables readers to cut through the noise and focus on what financial reports and financial statements are really saying about a company Clarifies commonly misunderstood aspects of financial reporting and how companies can “financially engineer” operating results Offers comprehensive, step-by-step guidance on analyzing financial reports Provides numerous examples and explanations of various types of financial reports and analysis tools
Emerging Trends in Accounting: Financial Reporting, Integrated Reporting, Sustainability Reporting
Author : Abhishek N
Publisher :
Page : 118 pages
File Size : 44,11 MB
Release : 2020-09-03
Category : Business & Economics
ISBN : 9781952751707
Book Description
The present book provides the detailed knowledge on emerging trends in accounting particularly in the context of financial reporting. The present corporate reporting environment is having various dynamic mode for reporting and communicating business and financial information to endusers. The popular way to report the business and financial information XBRL. XBRL helps the firm to communicate the business and financial information in a standard manner with greater accuracy and efficiency. Today apart from financial information non-financial information is also getting more prominence so nowadays the concept of integrated reporting and sustainability reporting getting more popularity. This book gives in detailed knowledge on these aspects.
International Financial Reporting Standards Desk Reference
Author : Roger Hussey
Publisher : John Wiley & Sons
Page : 398 pages
File Size : 44,66 MB
Release : 2005-04-22
Category : Business & Economics
ISBN : 0471727156
Book Description
"This book is written by authors who clearly understand the challenges facing all who seek to understand and apply international standards. I recommend it to you." —From the Foreword by Sir David Tweedie Chair of the International Accounting Standards Board In this defining resource, authors Roger Hussey and Audra Ong have compiled everything accountants, executives, and organizations in different countries need to reach agreement on accounting rules and standards. International Financial Reporting Standards Desk Reference includes a background on how the movement toward a common language for international accounting evolved to its present state, summarizes existing standards highlighting the key issues covered, and captures those terms and phrases that are fundamental to an understanding of the common language of global business. Written to help readers fully comprehend this global language, International Financial Reporting Standards Desk Reference includes: An overview of the International Accounting Standards (IAS) and Inter-national Financial Reporting Standards (IFRS) and their impact A dictionary of words and phrases used in the international business world, with a strong emphasis on terms used by the International Accounting Standards Board History of the International Accounting Standards Board: how it was formed, its structure, and the way it operates Insights on future trends of the International Accounting Standards Board
Corporate Financial Reporting and Analysis
Author : S. David Young
Publisher : John Wiley & Sons
Page : 368 pages
File Size : 14,84 MB
Release : 2018-11-28
Category : Business & Economics
ISBN : 1119494575
Book Description
Corporate Financial Reporting Analysis combines comprehensive coverage and a rigorous approach to modern financial reporting with a readable and accessible style. Merging traditional principles of corporate finance and accepted reporting practices with current models enable the reader to develop essential interpretation and analysis skills, while the emphasis on real-world practicality and methodology provides seamless coverage of both GAAP and IFRS requirements for enhanced global relevance. Two decades of classroom testing among INSEAD MBA students has honed this text to provide the clearest, most comprehensive model for financial statement interpretation and analysis; a concise, logically organized pedagogical framework includes problems, discussion questions, and real-world case studies that illustrate applications and current practices, and in-depth examination of key topics clarifies complex concepts and builds professional intuition. With insightful coverage of revenue recognition, inventory accounting, receivables, long-term assets, M&A, income taxes, and other principle topics, this book provides both education and ongoing reference for MBA students.
One Report
Author : Robert G. Eccles
Publisher : John Wiley & Sons
Page : 168 pages
File Size : 19,54 MB
Release : 2010-02-16
Category : Business & Economics
ISBN : 0470615826
Book Description
Winner of the 2010 PROSE Award for Best Business, Finance, & Management Book! "One Report" refers to an emerging trend in business taking place throughout the world where companies are going beyond separate reports for financial and nonfinancial (e.g., corporate social responsibility or sustainability) results and integrating both into a single integrated report. At the same time, they are also leveraging the Internet to provide more detailed results to all of their stakeholders and for improving their level of dialogue and engagement with them. Providing best practice examples from companies around the world, One Report shows how integrated reporting adds tremendous value to the company and all of its stakeholders, including shareholders, and also ultimately contributes to a sustainable society. Focuses on the emerging trend of integrated reporting as a top priority for companies, investors, regulators, auditors and civil society Provides compelling case studies from some of the world's leading companies doing integrated reporting Addresses how companies can move toward One Report and how it can become a keystone of a sustainable strategy for both the company and society Explains what others-such as analysts, shareholders, other stakeholders, auditors, regulators, legislators, and civil society-need to do to enable the rapid and broad adoption of One Report Filled with case studies and the most current trends on integrated reporting, this book is an invaluable guidebook on the future of reporting and how this future can lead to a sustainable society.
