Financial Reporting Practices

Financial Reporting Practices PDF
Author: United States. Congress. House. Committee on Energy and Commerce. Subcommittee on Oversight and Investigations
Size: 48.43 MB
Format: PDF, Docs
Category : Corporation law
Languages : en
Pages :
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An Introduction To Modern Financial Reporting Theory

An Introduction to Modern Financial Reporting Theory PDF
Author: Brian A Rutherford
Publisher: SAGE
ISBN: 9780761966074
Size: 37.11 MB
Format: PDF, ePub
Category : Business & Economics
Languages : en
Pages : 179
View: 1274

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This book explains the content of the Accounting `Standards Board's new Statement of Principles for Financial Reporting' in an accessible language, specifically for the student of accounting and finance.

Consolidated Financial Reporting

Consolidated Financial Reporting PDF
Author: Paul Taylor
Publisher: SAGE
ISBN: 9781853962509
Size: 16.32 MB
Format: PDF, Kindle
Category : Business & Economics
Languages : en
Pages : 372
View: 4617

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This book introduces and examines what is currently the most central and controversial area in financial reporting. It is designed so that readers with particular interests can easily find their way through clearly marked sections.

International Financial Reporting Standards

International Financial Reporting Standards PDF
Author: Hennie van Greuning
Publisher: World Bank Publications
ISBN: 9780821378991
Size: 75.23 MB
Format: PDF, Mobi
Category : Business & Economics
Languages : en
Pages : 344
View: 3771

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Applying International Financial Reporting Standards (IFRS) in a business situation can have a signficant effect on the financial results and position of a division or an entire business enterprise. 'International Financial Reporting Standards: A Practical Guide' gives private or public sector executives, managers, and financial analysts without a strong background in accounting the tools they need to participate in discussions and decisions on the appropriateness or application of IFRS. Each chapter summarizes an International Financial Reporting Standard, following a consistent structure: Objective of the Standard Scope of the Standard Key concepts Accounting treatment Presentation and disclosure Financial analysis and interpretation Many chapters of the book also contain examples that illustrate the practical application of key concepts in a particular standard. The publication includes all of the standards issued by the International Accounting Standards Board (IASB) through December 2008.

International Accounting Financial Reporting Standards Guide 2009

International Accounting Financial Reporting Standards Guide 2009 PDF
Author: David Alexander
Publisher: CCH
ISBN: 9780808092261
Size: 19.44 MB
Format: PDF, ePub, Mobi
Category : Business & Economics
Languages : en
Pages : 800
View: 7626

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Understanding reporting standards issued by the IASB is essential for those who prepare and/or interpret financial statements and are required to comply with the increasingly complex set of international accounting and financial reporting standards. The International Accounting/Financial Reporting Standards Guide is your survival handbook in today's global economy. It keeps you up-to-date on the latest general and industry-specific international reporting standards and the proposed changes on your immediate horizon that will most likely alter the way in which you must account for and disclose information.

Valuation For Financial Reporting

Valuation for Financial Reporting PDF
Author: Michael J. Mard
Publisher: John Wiley & Sons
ISBN: 9780470173992
Size: 36.46 MB
Format: PDF
Category : Business & Economics
Languages : en
Pages : 192
View: 3827

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Essential procedures for the measurement and reporting of fair value in Financial statements Trusted specialists Michael Mard, James Hitchner, and Steven Hyden present reliable and thorough guidelines, case studies, implementation aids, and sample reports for managers, auditors, and valuators who must comply with the Financial Accounting Standards Board Statement of Financial Accounting Standards Nos. 141, Business Combinations; 142, Goodwill and Other Intangible Assets; 144, Accounting for the Impairment or Disposal of Long-Lived Assets; and the new 157, Fair Value Measurements. This important guide: * Explains the new valuation aspects now required by SFAS No. 157 * Presents the new definition of fair value and certain empirical research * Distinguishes fair value from fair market value * Provides a case study that measures the fair values of intangible assets and goodwill under SFAS Nos. 141 and 157 * Includes a detailed case study that tests the impairment of goodwill and long-lived assets and measures the financial impact of such impairment under SFAS Nos. 142 and 144 * Cross-references and reconciles the valuation industry's reporting standards among all of the valuation organizations * Includes two sample valuation reports, one of which is a new USPAP- compliant PowerPoint? presentation format * Includes implementation aids for controlling the gathering of data necessary for analyses and for guiding the valuation work program

Research Standard Setting And Global Financial Reporting

Research  Standard Setting  and Global Financial Reporting PDF
Author: Mary E. Barth
Publisher: Now Publishers Inc
ISBN: 1601980086
Size: 54.27 MB
Format: PDF
Category : Business & Economics
Languages : en
Pages : 99
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Research, Standard Setting, and Global Financial Reporting aids researchers in conducting research relevant to global financial reporting issues, particularly those of interest to financial reporting standard setters. Research, Standard Setting, and Global Financial Reporting: .describes the relation between research and standard-setting issues .explains how a variety of research designs can be used to address questions motivated by standard-setting issues, including valuation research and event studies. .offers examples of research addressing a specific global standard-setting issue - use of fair value in measuring accounting amounts .offers further opportunities for future research on specific standard-setting topics by providing motivating questions relating to the major topics on the agendas of the FASB and IASB. .explains how the IASB aims to achieve its mission of developing a single set of high quality accounting standards that are accepted worldwide. .summarizes extant evidence on the relative quality of accounting amounts across global standard-setting regimes and whether global financial reporting is achievable or even desirable. Research, Standard Setting, and Global Financial Reporting examines opportunities for future research on issues related to globalization of financial reporting by identifying motivating questions that are potentially avenues for future research."

Convergence Guidebook For Corporate Financial Reporting

Convergence Guidebook for Corporate Financial Reporting PDF
Author: Bruce Pounder
Publisher: John Wiley & Sons
ISBN: 9780470464205
Size: 47.41 MB
Format: PDF, Docs
Category : Study Aids
Languages : en
Pages : 256
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As a result of the global convergence of financial reporting standards, U.S. GAAP is changing profoundly. U.S. GAAP is also being abandoned by many public and private companies, and will eventually be replaced by a higher-quality set of global standards. The Convergence Guidebook for Corporate Financial Reporting provides the timely, practical guidance that CFOs, controllers, and other financial managers need in order to prepare for the impact of Convergence on their companies, departments, and careers. Guidebook readers will also learn why they must begin preparing for "the next big challenge in corporate financial reporting" now.

A Global History Of Accounting Financial Reporting And Public Policy

A Global History of Accounting  Financial Reporting and Public Policy PDF
Author: Gary John Previts
Publisher: Emerald Group Publishing
ISBN: 0857246712
Size: 13.59 MB
Format: PDF, ePub, Docs
Category : Business & Economics
Languages : en
Pages : 302
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The Global Accounting History four volume set aims to establish a benchmark reference source that covers the evolution of accounting, financial reporting and related institutions for all major economies in the world in a comparable way. Volume One addresses ten European economies, including France, Germany, Italy and the UK as well as the Netherlands, Belgium, Spain, Poland, Sweden, and Switzerland. Each chapter is authored by a specialist from the country concerned.

Guidelines For Financial Reporting Standards

Guidelines for Financial Reporting Standards PDF
Author: David Solomons
Publisher: Taylor & Francis
ISBN: 9780815330134
Size: 68.91 MB
Format: PDF, ePub, Mobi
Category : Business & Economics
Languages : en
Pages : 116
View: 4062

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Solomon's guidelines first presented in 1989 achieved the unusual feat of bringing out of the closet of academic journals the need for accounting standards and impacting official policy in the UK with his conceptual framework. Against the historical macro-level backdrop of Britain's Accounting Standards Committee and the evolved canon of GAAP (gene.