International Gaap 2016

International GAAP 2016 PDF
Author: Ernst & Young LLP
Publisher: John Wiley & Sons
ISBN: 1119180481
Size: 33.33 MB
Format: PDF, Mobi
Category : Business & Economics
Languages : en
Pages : 352
View: 6618

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IFRSs, the standards set by the International Accounting Standards Board (IASB), are complex and sometimes obscure. Understanding their implications and applying them appropriately requires something special; and that is why International GAAP 2016 is the essential tool for anyone applying, auditing, interpreting, regulating, studying and teaching international financial reporting. It provides expert interpretation and practical guidance for busy professionals, and includes, in every chapter, detailed analysis of how complex financial reporting problems can be resolved appropriately and effectively. The International Financial Reporting Group of Ernst & Young includes financial reporting specialists from throughout the world. Complex technical accounting issues are explained clearly in a practical working context that enables immediate understanding of the point at issue. International GAAP 2016 is the only globally focused work on IFRSs. It is not constrained by any individual country's legislation or financial reporting regulations, and it ensures an international consistency of approach unavailable elsewhere. It shows how difficult practical issues should be approached in the complex, global world of international financial reporting, where IFRSs have become the accepted financial reporting system in more than 100 countries. This integrated approach provides a unique level of authoritative material for anyone involved in preparing, interpreting or auditing company accounts, for regulators, academic researchers and for all students of accountancy. All aspects of the detailed requirements of IFRS are dealt with on a topic-by-topic basis. Each chapter of International GAAP 2016 deals with a key area of IFRS and has a common structure for ease of use: • An introduction to the background issues • An explanation of relevant principles • A clear exposition of the requirements of IFRS • A discussion of the implications in practice and possible alternative solutions available • Worked examples • Extracts from real company accounts • A full listing of the required disclosures

International Gaap 2020

International GAAP 2020 PDF
Author: Ernst & Young LLP
Publisher: John Wiley & Sons
ISBN: 1119669944
Size: 70.42 MB
Format: PDF, Kindle
Category : Business & Economics
Languages : en
Pages : 5440
View: 1586

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International GAAP 2020 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 financial reporting professionals from around the world, this guide to reporting under IFRS provides a global perspective, clearly explaining complex technical accounting issues and setting IFRS in a practical context. Numerous worked examples and hundreds of illustrations from the published financial reports of major listed companies from around the world are included. The 2020 edition has been fully revised and updated with information on the latest IRFS changes and current issues.

Wiley Gaap 2016

Wiley GAAP 2016 PDF
Author: Joanne M. Flood
Publisher: John Wiley & Sons
ISBN: 1119106087
Size: 54.62 MB
Format: PDF, ePub, Mobi
Category : Study Aids
Languages : en
Pages : 1488
View: 258

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The complete, cross-referenced GAAP guide, with illustrations, explanations, and examples Wiley GAAP 2016 contains the most comprehensive coverage of all GAAP pronouncements in a single volume, providing professionals with a complete reference to the entire GAAP hierarchy. This new edition includes the latest updates to the standards, along with AICPA ASEC statements of position and a comprehensive cross-reference of accounting topics to the new FASB codification system. All pronouncements are fully explained in detail, including terminology, and practice exercises demonstrate real-world application. Each chapter includes a discussion of perspectives and issues, sources of GAAP, definitions, concepts, rules, and examples, with specific appendices where applicable. This useful guide contains numerous examples and illustrations, and all original pronouncements are referenced to the FASB Current Text. GAAP is constantly being updated, and users require expert interpretation and explanation of relevant principles with every new pronouncement. This book provides clear, comprehensive guidance, including FASB Technical Bulletins, AcSEC Practice Bulletins, FASB Implementation Guides, and AICPA Statements of Position and Accounting Interpretations. Readers will: Refer to GAAP standards and ASEC statements Understand relevant terminology, concepts, and rules Study detailed examples to gain a solid working knowledge of the standards Gain confidence by practicing GAAP applications before using it in the field This guide represents the most complete, comprehensive GAAP reference available, and the digital format allows for instant access to information through the point-and-click Index and Table of Contents. A thorough study and analysis of all US Generally Accepted Accounting Principles, Wiley GAAP 2016 is the essential reference. /td /tr /table

International Gaap 2010

International GAAP  2010 PDF
Author: Ernst & Young LLP
Publisher: Wiley
ISBN: 9780470688007
Size: 79.90 MB
Format: PDF, Docs
Category : Business & Economics
Languages : en
Pages : 3872
View: 5719

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International GAAP® 2016 is a comprehensive guide to interpreting and implementing 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 the financial reporting professionals from the International Financial Reporting Group of EY, 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 2016 edition of International GAAP® has been fully revised and updated to: • Explore the implementation issues arising as entities plan for the future adoption of IFRS 9 (Financial Instruments) and IFRS 15 (Revenue from Contracts with Customers), including those referred to the IFRS Transition Resource Group for Impairment of Financial Instruments and the Joint Transition Resource Group for Revenue Recognition. • Address amended standards and new interpretations issued since the preparation of the 2015 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. In particular, projects on insurance contracts, leases and the conceptual framework for financial reporting may all result in significant changes to current accounting practice. • 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 recent day-to-day issues. This online edition is available through a 12-month subscription and features include the ability to: ● Navigate ● Print and bookmark chapters and sections ● Search showing search terms highlighted in the text ● Format search results and set the length of display ● Save frequent searches

International Gaap 2018

International GAAP 2018 PDF
Author: Ernst & Young LLP
Publisher: Wiley
ISBN: 9781119463726
Size: 71.25 MB
Format: PDF, ePub, Docs
Category : Business & Economics
Languages : en
Pages : 5360
View: 3218

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The essential guide to practical IFRS implementation, updated for 2018 International GAAP 2018 is the definitive reference for IFRS application around the world. Written by the expert practitioners at Ernst & Young, this invaluable resource provides both interpretation and practical implementation guidance for anyone applying, auditing, interpreting, regulating, studying, or teaching IFRS. Specific instruction written from a global perspective provides clarity on complex issues, and coverage of the latest changes ensures that you will apply the most current standards appropriately and effectively. Worked examples provide answers at a glance, and hundreds of illustrations from major companies’ financial reports demonstrate IFRS implementation and bring technical concepts to life. Countries around the world have adopted the International Financial Reporting Standards (IFRS), and in the US, foreign private issuers are allowed to report under IFRS without reconciling to US GAAP. This book provides the essential information practitioners need to correctly understand and apply these standards, using a clear, consistent approach to resolving global financial reporting issues under IFRS in real-world scenarios. Updated and expanded for 2018, this new edition allows you to: Get up to date on the newest amendments and interpretations issued in the past year Examine implementation issues caused by widespread adoption of IFRS 9, IFRS 15, and the upcoming adoption of IFRS 16 in 2019 Understand the new insurance contract standard IFRS 17, which solves the comparison problem of IFRS 4 Gain clarity and insight on practical matters involved with IFRS implementation This three-volume set provides the depth and breadth of coverage necessary, with financial instruments covered separately for greater ease of navigation. As the world’s most comprehensive reference for IFRS implementation, International GAAP 2018 is the resource no practitioner, regulator, student, or researcher should be without. For further information on the various digital versions which are available for this material please visit www.wileyigaap.com

New Uk Gaap Supplement 2016

New UK GAAP Supplement 2016 PDF
Author: Ernst & Young LLP
Publisher: John Wiley & Sons
ISBN: 1119244307
Size: 45.88 MB
Format: PDF, Docs
Category : Business & Economics
Languages : en
Pages : 510
View: 546

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New UK GAAP Supplement 2016 complements our existing publication, EY's New UK GAAP 2015 and provides a comprehensive guide to the changes made to the new UK accounting standards since August 2014, particularly: The amendments to FRSs 100, 101 and 102 published in July 2015, which include the ability to use IFRS-style primary financial statements; The new accounting regime for Small Entities using FRS 102; and FRS 104 – Interim Financial Reporting New UK GAAP 2015 and the New UK GAAP Supplement 2016 are an essential tool for anyone applying, interpreting, regulating, studying or teaching the new accounting standards. Written by financial reporting professionals from the Financial Reporting Group of EY, this book provides a clear explanation of the recent changes to the new accounting standards, most of which are mandatory for periods beginning on or after 1 January 2016, as well as the new requirements for Small Entities and those preparing interim financial statements, and will prove invaluable in implementing these new requirements. It also addresses the related UK Companies Act and relevant statutory instrument changes, as well as providing practical worked examples. Also available is International GAAP® 2016 – a three volume comprehensive guide to interpreting and implementing 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.

Ifrs 16 Im Berblick Bilanzierung Und Bewertung Von Leasingverh Ltnissen

IFRS 16 im   berblick  Bilanzierung und Bewertung von Leasingverh  ltnissen PDF
Author: Michael Gekko
Publisher: GRIN Verlag
ISBN: 3668338620
Size: 22.51 MB
Format: PDF, ePub, Docs
Category : Business & Economics
Languages : de
Pages : 16
View: 7107

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Studienarbeit aus dem Jahr 2016 im Fachbereich BWL - Controlling, Note: 1,3, Hochschule für Wirtschaft und Recht Berlin, Veranstaltung: Ausgewählte Probleme des externen Rechnungswesens, Sprache: Deutsch, Abstract: Leasingverhältnisse sind für die Unternehmen eine wichtige Alternative gegenüber klassischen Beschaffungs- oder Finanzierungsinstrumenten. Beispielhaft sei hier der Kauf eines Vermögensgegenstandes erwähnt, der eine deutlich höhere finanzielle Belastung für den Käufer darstellt. Allerdings wird das Leasing ferner zum Zwecke der Bilanzaufbesserung oder zur Generierung kurzfristiger Liquidität genutzt. Aktuell beläuft sich das Volumen der Leasingvereinbarungen von Unternehmen auf 3,3 Billionen US-Dollar. Dazu zählen Konzerne, die nach den International Financial Reporting Standards (IFRS) oder nach den United States Generally Accepted Ac-counting Principles (US-GAAP) bilanzieren. Am 13.01.2016 veröffentlichte der International Accounting Standards Board (IASB) den neuen Standard IFRS 16 zur Bewertung und Bilanzierung von Leasingverhältnissen. Dieser wird ab 01.01.2019 in Kraft treten und den alten Standard IAS 17 sowie die Interpretationen IFRIC 4, SIC 15 und SIC 27 ersetzten. Das Ziel dieser Änderungen besteht darin, die IFRS-Abschlüsse hinsichtlich der Darstellung von Leasingverhältnissen transparenter und vergleichbarer zu machen. Doch was bringt der neue Bilanzierungsstandard mit sich? Was verändert sich für Leasingnehmer und Leasinggeber, vor allem für deren Bilanzen? Die Unternehmen müssen sich auf Änderungen einstellen, was die Bilanzierung von Leasinggeschäften betrifft. Dies wird im Folgenden durch den Vergleich von IAS 17 und IFRS 16 verdeutlicht. Sowohl hinsichtlich der Bewertung als auch der damit verbundenen Bilanzierung von Leasingverhältnissen. Rund 85% der weltweiten Leasingvereinbarungen werden aktuell nicht bilanziert. Ob diese Off-Balance-Sheet-Problematik gelöst wurde und welche Konsequenzen der neue Standard für Unternehmen und Investoren mit sich bringt, soll eingehend erläutert werden. Handelt es sich beim IFRS 16 schlussendlich um eine Reform oder ist es lediglich eine geringfügige Modifikation des bisherigen Standards?

Internationale Rechnungslegung Bilanzierung Des Umlaufverm Gens Nach Hgb Us Gaap Und Ias Im Vergleich

Internationale Rechnungslegung  Bilanzierung des Umlaufverm  gens nach HGB  US GAAP und IAS im Vergleich PDF
Author: Stefan Herdt
Publisher: GRIN Verlag
ISBN: 3638150739
Size: 53.68 MB
Format: PDF, ePub, Mobi
Category : Business & Economics
Languages : de
Pages : 88
View: 5505

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Diplomarbeit aus dem Jahr 2001 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 3,0, Hochschule Fulda (Wirtschaftswissenschaften), Sprache: Deutsch, Abstract: Die Globalisierung bietet für immer mehr Unternehmen neue Möglichkeiten. Ihre Bedeutung nimmt stetig zu und mit ihr auch die Möglichkeiten der Unternehmen internationale und nationale Finanzplätze zu nutzen. Um Zugang zu den Finanzmärkten zu erhalten, müssen die Unternehmen die jeweiligen Vorschriften und Gesetze der Länder bzw. der nationalen Finanzmärkte kennen und beachten. Viele Länder haben im Bereich der Rechnungslegung eigene Vorschriften entwickelt. In diesen spiegeln sich die unterschiedlichen Rechtsauffassungen, soziokulturelle Unterschiede etc. wider. Gegenstand dieser Diplomarbeit soll die Betrachtung und damit verbunden der Vergleich der deutschen Rechnungslegung mit den zwei wichtigsten internationalen Rechnungslegungsvorschriften, der US-GAAP und der IAS, sein. Zum einen den United States - Generally Accepted Accounted Principles (US-GAAP). Diese stellen einen nationalen Standard dar, der jedoch durch die bedeutendste Börse, die New York Stock Exchange, von großer internationaler Bedeutung ist. Ein Zugang zur amerikanischen New York Stock Exchange ist nur unter Beachtung der US-GAAP möglich. Die International Accounting Standards (IAS) stellen einzig einen internationalen Standard dar. Die besondere Bedeutung der International Accounting Standards ist auf die Struktur der verantwortlichen Gremien zurückzuführen. So sind an der Entwicklung dieses Standards zahlreiche Länder beteiligt. Dadurch wird eine breite internationale Akzeptanz geschaffen. Die Basis für die Vergleichbarkeit der Unternehmensdaten bei Anlegern ist dadurch gegeben und allgemein anerkannt. Deutsche Unternehmen müssen grundsätzlich nach dem deutschen Handels-gesetzbuch bilanzieren. Es besteht jedoch auch die Möglichkeit, eine Bilanz nach US-GAAP oder IAS aufzustellen. Unternehmen, die am neuen Markt (Handelssegment der Deutschen Börse AG) notiert sind, müssen nach US-GAAP oder IAS bilanzieren. Inzwischen stellen 29 von 30 Unternehmen aus dem Deutschen Aktienindex (DAX) ihre Bilanz nach US-GAAP oder IAS auf. Vorreiter dieser Entwicklung war Daimler-Benz 1993. Um diesen Veränderungen Rechnung zu tragen, wird in dieser Diplomarbeit ein Vergleich des Umlaufvermögens nach HGB, US-GAAP und IAS vorgenommen. [...]

Comparative International Accounting

Comparative International Accounting PDF
Author: Christopher Nobes
Publisher: Pearson
ISBN: 9781292081908
Size: 69.76 MB
Format: PDF, ePub
Category : Comparative accounting
Languages : en
Pages : 640
View: 3909

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Now in its 13th edition, Nobes and Parker's Comparative International Accounting is renowned for its depth of discussion and comparative method of explaining the international dimensions of financial reporting. The book explores the conceptual and contextual foundations of International Financial Reporting Standards (IFRS), contrasting them with US generally accepted accounting principles (US GAAP). It also examines international differences in IFRS practices and the accounting differences that remain between countries such as China, France, Germany and Japan. Particular attention is paid to the key issues of political lobbying, harmonization, and the special accounting problems of multinational companies. This new edition is thoroughly updated for the many changes in accounting and the relevant research published since the 12th edition. Among other things, this includes material on: Convergence of IFRS and US GAAP Adoptions of IFRS in many countries, both developed and developing Extensive new findings about international differences in IFRS practices New requirements for unlisted companies in many countries, sometimes based on IFRS for SMEs About the authors: Christopher Nobes is Professor of Accounting at Royal Holloway (University of London) and at the University of Sydney. He is adjunct professor at the Norwegian Business School. From 1993 to 2001 he was a representative on the board of International Accounting Standards Committee. Robert Parker is Emeritus Professor of Accounting at the University of Exeter, UK. He was formerly editor of the journal, Accounting and Business Research. Both authors are recipients of the American Accounting Association's 'Outstanding International Accounting Educator' award.

International Gaap

International GAAP PDF
Author:
Publisher:
ISBN:
Size: 42.81 MB
Format: PDF
Category : Accounting
Languages : en
Pages :
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