Interim Financial Reporting
Author : International Accounting Standards Committee
Publisher :
Page : 46 pages
File Size : 21,36 MB
Release : 1997
Category : Accounting
ISBN :
International Financial Reporting Standards
Author : Greg F. Burton
Publisher : Routledge
Page : 1163 pages
File Size : 47,2 MB
Release : 2015-02-20
Category : Business & Economics
ISBN : 113407042X
Book Description
International Financial Reporting Standards: A Framework-based Perspective links broad concepts and general accounting principles to the specific requirements of IFRS to help students develop and understand the judgments required in using a principle-based standard. Although it is still unclear whether the US will adopt IFRS, the global business environment makes it necessary for accounting students and professionals to be bilingual in both US GAAP and IFRS. This comprehensive textbook offers: A clear presentation of the concepts underlying IFRS A conceptual framework to guide students in interpreting and applying IFRS rules A comparison between IFRS and US GAAP to develop students’ understanding of the requirements of each standard Real world examples and case studies to link accounting theory to practice, while also exposing students to different interpretations and applications of IFRS End of chapter material covering other aspects of financial reporting, including international auditing standards, international ethics standards, and corporate governance and enforcement, as well as emerging topics, such as integrated accounting, sustainability and social responsibility accounting and new forms of financial reporting Burton & Jermakowicz have crafted a thorough and extensive tool to give students a competitive edge in understanding, and applying IFRS. A companion website provides additional support for both students and instructors.
Globalisation of Accounting Standards
Author : Jayne Maree Godfrey
Publisher : Edward Elgar Publishing
Page : 344 pages
File Size : 39,27 MB
Release : 2007-01-01
Category : Business & Economics
ISBN : 9781782542704
Book Description
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.
IFRS/US GAAP Comparison
Author : David Cook
Publisher : Butterworths
Page : 0 pages
File Size : 50,99 MB
Release : 2005
Category : Business & Economics
ISBN : 9781405709033
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.
Financial Accounting with International Financial Reporting Standards
Author : Jerry J. Weygandt
Publisher : John Wiley & Sons
Page : 871 pages
File Size : 19,55 MB
Release : 2018-07-18
Category : Business & Economics
ISBN : 1119504309
Book Description
While there is growing interest in IFRS within the US, interest outside the US has exploded. Weygandt's fourth edition of Financial Accounting: IFRS highlights the integration of more US GAAP rules, a desired feature as more foreign companies find the United States to be their largest market. The highly anticipated new edition retains each of the key features (e.g. TOC, writing style, pedagogy, robust EOC) on which users of Weygandt Financial have come to rely, while putting the focus on international companies/examples, discussing financial accounting principles and procedures within the context of IFRS, and providing EOC exercises and problems that present students with foreign currency examples instead of solely U.S. dollars.
International Financial Reporting Standards
Author : Marlene Plumlee
Publisher : Pearson
Page : 0 pages
File Size : 37,93 MB
Release : 2010
Category : Accounting
ISBN : 9780136123040
Book Description
This IFRS Supplement discusses the general context of US Generally Accepted Accounting Principles (US GAAP) and International Financial Reporting Standards (IFRS) and provides background information about the use of US GAAP and IFRS and 'players' that will ultimately affect how and when IFRS will be adopted internationally. Included also is an overview of the conceptual frameworks that underlie the formation of US GAAP and IFRS. A comparison of two companies is offered, one that employs US GAAP to prepare its financial report and one the employs IFRS to prepare its financial report. This IFRS supplement is a perfect pairing to Introduction to Financial Accounting 9th edition by Horngren
International GAAP 2019
Author : Ernst & Young LLP
Publisher : John Wiley & Sons
Page : 4871 pages
File Size : 35,43 MB
Release : 2019-01-14
Category : Business & Economics
ISBN : 1119557763
Book Description
International GAAP® 2019 is a comprehensive guide to interpreting and implementing International Financial Reporting Standards (IFRS), setting IFRS in a relevant business context and providing insights into how complex practical issues should be resolved in the real world of global financial reporting. This book is an essential tool for anyone applying, auditing, interpreting, regulating, studying or teaching IFRS. Written by EYs financial reporting professionals from around the world, this three-volume guide to reporting under IFRS provides a global perspective on the application of IFRS. Complex technical accounting issues are explained clearly and IFRS is set in a practical context with numerous worked examples and hundreds of illustrations from the published financial reports of major listed companies from around the world. The 2019 edition of International GAAP® has been fully revised and updated in order to: • Continue to investigate the many implementation issues arising as entities adopt IFRS 9 (Financial Instruments) and IFRS 15 (Revenue from Contracts with Customers). • Explore the complex implementation issues arising as entities adopt, in 2019, IFRS 16 (Leases). • Include an updated chapter on the new insurance contracts standard IFRS 17 (Insurance Contracts), which reflects the recent discussions of the IASB’s Transition Resource Group on implementation issues raised, proposed narrow-scope amendments to IFRS 17 intended by the IASB, and also explores other matters arising as users prepare for the adoption of this standard. • Include an amended chapter on the revised Conceptual Framework, which was published in March 2018. The changes to the Conceptual Framework may affect the application of IFRS in situations where no standard applies to a particular transaction or event. • Address amended standards and new interpretations issued since the preparation of the 2018 edition. • Explain the many other initiatives that are currently being discussed by the IASB and by the IFRS Interpretations Committee and the potential consequential changes to accounting requirements. • Provide insight on the many issues relating to the practical application of IFRS, based on the extensive experience of the book’s authors in dealing with current issues.
A Comparison of IFRS Standards and U. S. GAAP: Bridging the Differences
Author : Bob Uhl
Publisher :
Page : 76 pages
File Size : 12,29 MB
Release : 2019-02-22
Category :
ISBN : 9781797787060
Book Description
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.
International Accounting Standards Versus US-GAAP Reporting
Author : Trevor S. Harris
Publisher : Thomson South-Western
Page : 164 pages
File Size : 33,89 MB
Release : 1995
Category : Business & Economics
ISBN :
Book Description
International Financial Reporting and Analysis
Author : Ann Jorissen
Publisher :
Page : 869 pages
File Size : 21,49 MB
Release : 2014-03-13
Category : Financial statements
ISBN : 9781408075012
Book Description
This sixth edition of International Financial Reporting and Analysis has been fully updated for new international requirements reflecting changes in the IASB and IFRS whilst maintaining its effective conceptual approach in international reporting standards.New real world illustrations have been added and real life company accounts have been updated to include a wider range of companies from across the globe, ensuring this edition is truly international. This edition also comes with CourseMate and a companion website including PowerPoint slides, an Instructor’s Manual, a comprehensive Testbank and solutions to the end of chapter questions.
