Author :
Publisher :
Page : 62 pages
File Size : 39,85 MB
Release : 1996
Category : Disclosure in accounting
ISBN :
Author : Francesco Bellandi
Publisher : John Wiley & Sons
Page : 459 pages
File Size : 12,72 MB
Release : 2012-05-03
Category : Business & Economics
ISBN : 1118314301
Under IFRS, U.S. GAAP, and the SEC rules and regulations, business enterprises must recognise measure and disclose information regarding equity items on the face of the statement of financial position, other specific statements, or in the notes to the financial statements. However, under both IFRS and U.S. GAAP there is no all-inclusive general standard on stockholders’ equity. This book clarifies the process of reporting stockholders’ equity in a manner which can be reconciled under all the relevant standards. “Not only has the author addressed the informational needs of the players in the accounting industry, he has also drawn, based on his vast experience, practical implications of reporting under both standards.” —Noraini Mohd Nasir, Journal of Financial Reporting and Accounting
Author : United States. Congress. House. Committee on Financial Services. Subcommittee on Capital Markets, Insurance, and Government Sponsored Enterprises
Publisher :
Page : 300 pages
File Size : 42,22 MB
Release : 2002
Category : Business & Economics
ISBN :
Author : Francesco Bellandi
Publisher : Sapienza Università Editrice
Page : 26 pages
File Size : 16,58 MB
Release : 2009
Category : Business & Economics
ISBN : 8895814266
VOLUME ESAURITO Il libro esamina e compara la reportistica sul Patrimonio netto secondo U.S. GAAP, le regole e regolamenti della SEC e i Principi Contabili Internazionali (IFRSs - International Financial Reporting Standards), inclusi gli Exposure Drafts, Discussion Papers e gli sforzi di convergenza del FASB e dello IASB. Il libro identifica anche problematiche ed “aree grigie”, nonché proposte di modifica dei principi contabili e suggerisce come i relativi principi possano guidare soluzioni ai dubbi degli addetti ai lavori. Questo libro tratta l’esperienza ottenuta direttamente in un contesto internazionale e costituisce uno strumento indispensabile per la presa di decisioni di management così come per gli studi accademici. Il libro si rivolge ad addetti amministrativi, direttori amministrativi e finanziari, controllers, Chief Financial Officers, dottori commercialisti, revisori, analisti finanziari, nonché professori ed accademici, studenti di contabilità e materie economiche, nonché gli stessi standard setters. LA VERSIONE ELETTRONICA DEL VOLUME E' ACQUISTABILE ON-LINE, AL COSTO DI € 40,00 , EFFETTUANDO IL DOWNLOAD SUL SITO DI CASALINI LIBRI
Author : Paul Rosenfield
Publisher : Routledge
Page : 587 pages
File Size : 43,48 MB
Release : 2006-04-18
Category : Business & Economics
ISBN : 1135990107
With the collapse of Enron and other similar scandals, financial reporting and its relation to corporate governance has become a contentious issue. In this revealing book, author Paul Rosenfield involves the reader in exploring contemporary financial reporting and skilfully highlights the deficiencies in current methods. In doing so it provides a user-oriented guide to the salient issues which affect all aspects of financial accounting. Contemporary Issues in Financial Reporting challenges the reader to critically think through the issues and arguments involved in the practice of financial reporting. It goes to the heart of the most difficult and controversial problems, investigating the major issues and commenting upon the solutions offered in financial reporting literature. The grave defects in current accepted accounting principles are demonstrated and exposed, and alternative solutions are offered. Written by a former Secretary General of the International Accounting Standards Committee, practitioners and accounting scholars alike will find this volume to be an essential addition to their libraries.
Author : Michael J. Mard
Publisher : John Wiley & Sons
Page : 194 pages
File Size : 11,65 MB
Release : 2002-11-22
Category : Business & Economics
ISBN : 0471444316
Valuation for Financial Reporting: Intangible Assets, Goodwill, and Impairment Analysis provides guidance and insight in the identification and measurement of intangible assets and goodwill pursuant to the Financial Accounting Standards Board Statements of Financial Accounting Standards (SFAS) No. 141, Business Combinations and (SFAS) No. 142 Goodwill and Other Intangible Assets. The new rules are sweeping and complex. Valuation for Financial Reporting will bring clarity to CFOs, auditors, valuation professionals, and CPAs by explaining the valuation aspects of the new financial reporting requirements, including how to identify the characteristics of goodwill and intangible assets, determine if impairment has occurred, and employ specific methods to assess the financial impact of such impairment. While numerous articles and commentaries on the subject have appeared dating back to the time the FASB began considering the issue, Valuation for Financial Reporting is the first to provide "real world" examples of the valuation techniques and methodologies required to perform a purchase price allocation under SFAS No. 141 and an impairment study under SFAS No. 142. Valuation for Financial Reporting will help lift the veil of mystery surrounding these two important pronouncements and provide a practical guide for their implementation. This book: * Shows the CPA and client how to apply the new SFAS 141 rules that pertain to all companies involved in an acquisition (buyer or seller) by analyzing and valuing the tangible and intangible assets acquired. * Teaches the CPA and client how to apply the new SFAS 142 rules that pertain to all companies that recognize and measure intangible assets and goodwill which may now be impaired * Presents detailed case studies and examples on how to apply and implement SFAS 141 and SFAS 142 * Provides a "How To" on the identification and measurement of intangible assets. * Includes a checklist for controlling the gathering of data necessary for the analyses and another checklist guiding the work program for methodologies * Offers guidance and examples for financial reporting purposes.
Author : United States. Securities and Exchange Commission
Publisher :
Page : 180 pages
File Size : 30,85 MB
Release : 1995
Category : Securities
ISBN :
Author : Gary Previts
Publisher : Elsevier
Page : 309 pages
File Size : 10,63 MB
Release : 2002-01-23
Category : Business & Economics
ISBN : 0080545440
Research in Accounting Regulation
Author :
Publisher :
Page : 1172 pages
File Size : 33,15 MB
Release : 1981-08-24
Category : Administrative law
ISBN :
Author : United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs. Subcommittee on Securities
Publisher : DIANE Publishing
Page : 450 pages
File Size : 32,90 MB
Release : 1999-08
Category : Business & Economics
ISBN : 9780788182693
Hearing on financial derivatives and the new SEC's regulations and the FASB's proposal concerning derivatives. Witnesses: Thomas Logan and Patrick Montgomery, Treasury Mgmt. Assoc.; Kenneth Lehn, Prof., U. of Pittsburgh, former Deputy Chief Economist, SEC; William Miller, Assoc. for Invest. Mgmt. and Research; Joseph Bauman, International Swaps and Derivatives Assoc., Inc.; Stephen Wallman, Commissioner, SEC, and Michael Sutton and Eric Sirri; Kenneth Wolfe, Hershey Foods Corp.; Alex Pollock, Fed. Home Loan Bank of Chicago; William Roberts, Amer. Bankers Assoc.; and Edmund Jenkins, chmn., Financial Accounting Standards Board.
