Book Description
Regulatory background to IFRS and us financial reporting - First-time adoption of IFRSs - Detailed comparison between IFRSs - Detailed comparison between IFRSs and US GAAP - Principal differences between IFRSs and US GAAP.
Author : David Cook
Publisher : Butterworths
Page : 0 pages
File Size : 41,9 MB
Release : 2005
Category : Business & Economics
ISBN : 9781405709033
Regulatory background to IFRS and us financial reporting - First-time adoption of IFRSs - Detailed comparison between IFRSs - Detailed comparison between IFRSs and US GAAP - Principal differences between IFRSs and US GAAP.
Author : Steven E. Shamrock
Publisher : John Wiley & Sons
Page : 230 pages
File Size : 50,16 MB
Release : 2012-03-08
Category : Business & Economics
ISBN : 1118239067
A practical comparison of—and expert guidance on—IFRS and GAAP written by a practicing controller International Financial Reporting Standards (IFRS) are used in over 120 countries. US companies will inevitably encounter IFRS when evaluating the financial health of suppliers and customers. IFRS and US GAAP: A Comprehensive Comparison provides instruction in accounting under IFRS within the context of US accounting standards. Practical and easy-to-use, this book includes a case study of a first time IFRS adoption, emphasizing the much greater degree of professional judgment that is needed for IFRS. Provides a heavy emphasis on practical examples Includes an online companion website with downloadable spreadsheets and templates Reflects current financial reporting trends Addresses accounting requirements of which today's auditors, accountants and preparers of financial reports need to be aware Clarifying IFRS, its impact on US companies, and where to start in understanding it, IFRS and US GAAP prepares US accountants to be knowledgeable with day to day financial accounting issues using IFRS's substantial similarity with US GAAP as a context.
Author : David Cook
Publisher :
Page : 782 pages
File Size : 44,68 MB
Release : 2002
Category : Accounting
ISBN :
Author :
Publisher :
Page : 882 pages
File Size : 20,69 MB
Release : 2005
Category : Accounting
ISBN :
Author : Bob Uhl
Publisher :
Page : 76 pages
File Size : 27,51 MB
Release : 2019-02-22
Category :
ISBN : 9781797787060
This publication discusses differences that are commonly found in practice between the International Accounting Standards Board's IFRS® Standards and the FASB's U.S. GAAP. The significance of these differences to a given entity will vary depending on such factors as the nature of its operations, the industry in which it operates, and the accounting policy choices it has made.
Author : London Ernst & Young
Publisher :
Page : 882 pages
File Size : 18,77 MB
Release : 2005
Category :
ISBN : 9783896992284
Author : Ruth Ann McEwen
Publisher : Harriman House Limited
Page : 103 pages
File Size : 48,16 MB
Release : 2009
Category : Business & Economics
ISBN : 1906659133
By January 2012, all major economies will provide financial reports using International Financial Reporting Standards (IFRS). This authoritative book provides all the essential information required for advanced practitioners and analysts at this critical juncture.
Author : International Accounting Standards Committee
Publisher :
Page : 46 pages
File Size : 24,33 MB
Release : 1997
Category : Accounting
ISBN :
Author : Francesco Bellandi
Publisher : John Wiley & Sons
Page : 847 pages
File Size : 21,80 MB
Release : 2012-05-07
Category : Business & Economics
ISBN : 0470977124
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.
Author : Jayne Maree Godfrey
Publisher : Edward Elgar Publishing
Page : 344 pages
File Size : 18,16 MB
Release : 2007-01-01
Category : Business & Economics
ISBN : 9781782542704
In this book, Jayne Godfrey and Keryn Chalmers explore the intricacies of the globalisation of accounting standards - arguably one of the most significant business developments of the wider globalisation process during the past two decades. They examine the key issues and implications of this harmonization of accounting standards from the perspectives of a diverse range of worldwide stakeholders. "Globalisation of Accounting Standards" shows that globalisation approaches differ significantly because countries seek to maintain varying degrees of sovereignty over their regulations. International differences in economic, political, legal, religious and social characteristics also affect globalisation approaches and, in turn, influence national accounting standard-setting agendas. The book explores why countries relinquish their existing national accounting standard-setting regimes to join the global movement. It also seeks to resolve questions such as: To what extent are national incentives altruistic, economic, political or social? Who are the winners and losers in the process? This authoritative book is thoroughly researched and expertly informed. Written by both academics and regulators, it tackles a critical and controversial issue in the globalisation movement. As such, it will be of great interest to a wide-ranging audience including: international, national, private and public sector standard-setters, economic regulators, accounting academics and political economists and strategists.