IFRS 8 Operating Segments
Author : International Accounting Standards Board
Publisher :
Page : 0 pages
File Size : 42,66 MB
Release : 2006
Category : Corporations
ISBN : 9781905590209
Author : International Accounting Standards Board
Publisher :
Page : 0 pages
File Size : 42,66 MB
Release : 2006
Category : Corporations
ISBN : 9781905590209
Author : International Accounting Standards Committee
Publisher :
Page : 58 pages
File Size : 15,58 MB
Release : 1997
Category : Accounting
ISBN :
Author : George J. Staubus
Publisher : Routledge
Page : 336 pages
File Size : 28,36 MB
Release : 2013-02-01
Category : Business & Economics
ISBN : 1136533796
This book ties together selected contributions by George Staubus to the early development of the decision-usefulness theory of financial accounting--the theory that has become generally accepted accounting theory in the last half of the twentieth century and is the basis for the FASB's conceptual framework.
Author : Dr. Louise Crawford
Publisher :
Page : 63 pages
File Size : 32,10 MB
Release : 2012
Category : Corporations
ISBN : 9781904574866
Author : International Accounting Standards Board
Publisher :
Page : 32 pages
File Size : 17,2 MB
Release : 2004
Category : Assets (Accounting)
ISBN :
Author : Mohan R. Lavi
Publisher : John Wiley & Sons
Page : 272 pages
File Size : 10,82 MB
Release : 2016-02-11
Category : Business & Economics
ISBN : 111904748X
The industry-specific guide to IFRS interpretation andapplication One of the biggest challenges of any reporting standard is howbest to interpret and implement it in the context of a specificcompany or industry, given that each industry has its ownintricacies and nuances. The Impact of IFRS on Industryprovides specific guidance on applying IFRS in a diverse range ofsectors. Opening with an overview of IFRS, including a summary of all thestandards, the book goes on to provide detailed coverage of thestandards that can impact all industries, including IAS-40, IFRS 1,and IFRS 5. Thereafter, it offers practical advice and guidance onthe application of IFRS in specific industries, includingautomotive; oil and gas; bio-sciences; infrastructure; airlines;media and communications; government-owned entities; mining;software; banking and financial services; insurance; FMCG;shipping; pharmaceuticals; telecoms; real estate and construction;power; SMEs; retail; e-commerce; and the service sector. The bookconcludes with a discussion on the collateral impact ofimplementing IFRS and how forthcoming IFRS Standards could impactspecific industries. Worked examples are used throughout to demonstrate how thestandards are applied in practice. Understand the IFRS standards comprehensively Learn which standards impact all industries Examine the ways in which IFRS is applied in practice See how different standards are applied in specificindustries Suitable as a quick reference or a comprehensive guide, TheImpact of IFRS on Industry gives you the real-world IFRSanswers you need.
Author : International Accounting Standards Board
Publisher :
Page : 58 pages
File Size : 18,98 MB
Release : 2010
Category : Accounting
ISBN :
Author : Thomas Müller-Marqués Berger
Publisher : John Wiley & Sons
Page : 368 pages
File Size : 25,42 MB
Release : 2018-01-22
Category : Business & Economics
ISBN : 1119415047
A succinct, yet highly informative guide to IPSAS and their application IPSAS Explained provides a concise summary of the International Public Sector Accounting Standards for practitioners needing to maintain compliance with ever-changing practices. Comprehensively updated to align with newly-accepted standards in key subject areas and including the latest iteration of the framework and improvement projects, this guide distills each standard into a useful and accessible format. Coverage of each IPSAS includes a brief overview of the basic principles behind it, as well as charts, graphs and tables that provide information at a glance. Updated material includes discussion of the new IPSASB governance structure, including the Public Interest Committee and Consultative Advisory Group, as well as information on the current Exposure Drafts and the changes forthcoming from the Improvements Project. New sections on First-Time Adoption of Accrual Basis IPSAS, new consolidation standards and Service Performance Reporting bring practitioners completely up to date to help ensure full compliance. Locate relevant IPSAS quickly and easily Get up to date on newly adopted standards Deepen conceptual understanding with graphical representations Understand the operations of the IPSASB, as well as new and ongoing projects The International Public Sector Accounting Standards Board is engaged in the ongoing process of bringing public sector accounting in line with the IPSAS, which largely align with the IFRS model: where an IFRS exists, it is either adopted directly or adjusted to be suitable for the public sector; where no relevant IFRS exists, the IPSASB issues an IPSAS. IPSAS Explained condenses and clarifies each IPSAS, providing context, background and practical guidance to help practitioners find the answers they need to comply.
Author : Ruth Picker
Publisher : John Wiley & Sons
Page : 754 pages
File Size : 25,20 MB
Release : 2019-06-24
Category : Business & Economics
ISBN : 1119159229
Understanding the main concepts of IFRS Standards The fourth edition of Applying IFRS Standards explains the core principles of International Financial Reporting (IFRS) Standards. It also addresses the skills needed to apply the standards in business environments. The book begins with an overview of the International Accounting Standards Board (IASB) and how it establishes accounting standards. The general book topics are then covered in detail and include: income taxes, financial instruments, fair value measurement, property, inventories, employee benefits and more. Discussion questions, exercises and references are provided throughout the book.
Author : International Accounting Standards Board
Publisher :
Page : 16 pages
File Size : 37,50 MB
Release : 2004
Category : Accounting
ISBN : 9781904230724