International Classification Of Financial Reporting 3e

Author: Christopher Nobes
Publisher: Routledge
ISBN: 1317816382
Size: 34.22 MB
Format: PDF, Mobi
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Financial reporting practices differ widely between countries and this has far-reaching implications for multinational businesses. Over more than a century, there have been attempts to classify countries into groups by similarities of practices. With the recent spread of International Financial Reporting Standards, it might appear that classification is largely of historical interest, but this is not the case, for several reasons explained in this book. Christopher Nobes offers a critical analysis of the many previous accounting classifications, having drawn lessons from other fields of science and social science. Revised and updated to reflect the IFRS era, the book discusses how old classifications are reflected in today’s international differences in practice under IFRS. It concludes with a discussion on the most useful classifications, and how classifications can still be relevant in the era of international standards. This book will be essential for academics, postgraduates and undergraduates in international accounting, accounting theory and to international accounting professionals.

The Routledge Companion To Financial Accounting Theory

Author: Stewart Jones
Publisher: Routledge
ISBN: 1135107262
Size: 34.29 MB
Format: PDF, Docs
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Financial accounting theory has numerous practical applications and policy implications, for instance, international accounting standard setters are increasingly relying on theoretical accounting concepts in the creation of new standards; and corporate regulators are increasingly turning to various conceptual frameworks of accounting to guide regulation and the interpretation of accounting practices. The global financial crisis has also led to a new found appreciation of the social, economic and political importance of accounting concepts generally and corporate financial reporting in particular. For instance, the fundamentals of capital market theory (i.e. market efficiency) and measurement theory (i.e. fair value) have received widespread public and regulatory attention. This comprehensive, authoritative volume provides a prestige reference work which offers students, academics, regulators and practitioners a valuable resource containing the current scholarship and practice in the established field of financial accounting theory.

Standardization Of Financial Reporting And Accounting In Latin American Countries

Author: Lourenço, Isabel
Publisher: IGI Global
ISBN: 1466684542
Size: 43.58 MB
Format: PDF, Mobi
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Accounting has often been described as the language of business. As the increasing competition of overseas markets begins to affect even the smallest local companies, many more business professionals must become fluent in accounting principles and practice. Standardization of Financial Reporting and Accounting in Latin American Countries highlights the recent move to International Financial Reporting Standards (IFRS) and addresses some of the concerns raised due to cultural differences and the level of enforcement of these standards in separate countries. Describing the evolution of both financial and managerial accounting due to the adoption of IFRS, this book is an essential reference source for both students and seasoned professionals in the fields of accounting, finance, and related management fields, especially those with an international emphasis.

International Financial Reporting And Analysis

Author: David Alexander
Publisher: Cengage Learning EMEA
ISBN: 9781844806683
Size: 54.92 MB
Format: PDF, Mobi
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This textbook is a development of 'Financial Reporting' by Alexander and Britton, and is designed to meet the emerging demand for coverage of international accounting standards (IASs) and the globalization of accounting in advanced courses.

International Financial Reporting Standards Ifrs 2014 Deutsch Englische Textausgabe Der Von Der Eu Gebilligten Standards Und Interpretationen

Author:
Publisher: John Wiley & Sons
ISBN: 3527507930
Size: 60.14 MB
Format: PDF, ePub, Mobi
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This compact book contains all the official International Financial Reporting Standards (IFRS), International Accounting Standards (IAS) and Interpretations (SICs, IFRICs), approved by the EU and thus mandatory for companies operating in capital markets. The standards are listed synoptically in English and German, allowing a comparison with the English original, which is important in questions of interpretation. A handy reference for accountants, tax advisors, IFRS consultants, and companies applying IFRS. Can only be sold within the EU.

Economics And Political Implications Of International Financial Reporting Standards

Author: Uchenna, Efobi
Publisher: IGI Global
ISBN: 1466698772
Size: 49.35 MB
Format: PDF
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International Financial Reporting Standards (IFRS) are internationally-recognized financial reporting guidelines regulated by the International Accounting Standards Board (IASB) to ensure that uniformity exists in the global financial system. In addition to regulating financial reporting, the adoption of IRFS has been shown to impact the flow of foreign capital and trade. Economics and Political Implications of International Financial Reporting Standards focuses on the consequences and determinants of the adoption of the International Financial Reporting Standard (IFRS), which has remained a top issue in International Accounting. This timely publication brings to the forefront issues related to the political and economic influences and impacts of IFRS in addition to providing a platform for further research in this area. Policy makers, academics, researchers, graduate-level students, and professionals across the fields of management, economics, finance, international relations, and political science will find this publication pertinent to furthering their understanding of financial reporting at the global level.

Wiley Ifrs 2015 Interpretation And Application Of International Financial Reporting Standards

Author: PKF International Ltd
Publisher: John Wiley & Sons
ISBN: 1118889533
Size: 61.79 MB
Format: PDF, Mobi
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The globally-sourced guide to the latest IFRS, with practical application advice Wiley IFRS 2015 is a complete guide to the latest International Financial Reporting Standards set forth by the International Accounting Standards Board. Written by an international team of experts in global accounting standards, this guide provides detailed information on the latest changes to the IFRS, with comprehensive coverage of IFRIC interpretations and the tools needed to maintain IFRS-compliance. Readers will find clear, concise explanations delineated by topic for easy navigation, designed for both quick reference in-depth study, with practical advice for implementing IFRS in real-life scenarios. The goal of the IASB is to achieve global convergence of accounting standards, reducing preparation costs and facilitating the assessment of business outcomes. The IFRS are a key part of the strategy, simplifying reporting for multinational corporations and the analysts and investors tasked with evaluating results. Wiley IFRS 2015 details the most recent changes to the standards, with expert guidance toward implementation. Readers will: Grasp the underlying framework of the International Financial Reporting Standards Understand how to interpret the standards and apply them in the real world Follow the Disclosure Checklist to verify completeness and IFRS compliance Learn from the experts when implementing IFRS for the first time More and more countries are either adopting IFRS or adapting local standards to align with those set by the IASB. The standards change annually, and failure to stay up to date can affect business strategy and outcomes, especially when working internationally. Wiley IFRS 2015 provides the latest information and expert guidance, helping practitioners match IFRS to real-world practice.

Wiley Interpretation And Application Of International Financial Reporting Standards 2010

Author: Barry J. Epstein
Publisher: John Wiley & Sons
ISBN: 0470453222
Size: 62.71 MB
Format: PDF
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Your one-stop resource for understanding current International Financial Reporting Standards With widespread acceptance and use of the IASB standards around the globe, the need to understand the IASB standards greatly increases. Wiley IFRS 2010 provides the necessary tools for understanding the IASB standards and offers practical guidance and expertise on how to use and implement them. The Wiley IFRS 2010 Book and CD-ROM set covers the most recent International Financial Reporting Standards (IFRS) and IFRIC interpretations. In addition, it is an indispensable guide to IFRS compliance. Detailed coverage of all previously issued IAS and IFRS standards and Standing Interpretations Committee (SIC) and International Financial Reporting Interpretations Committee (IFRIC) Equally valuable for preparers, auditors, and users of financial reports Provides a complete explanation of all IFRS requirements, coupled with copious illustrations of how to apply the rules in complex, real-world fact situations Serves as a reference guide during actual implementation of IFRS and preparation of IFRS-based financial statements To optimize your understanding, both examples created to explain particular IFRS requirements and selections from actual published financial statements are provided throughout the book, illustrating all key concepts.

International Accounting

Author: Frederick D. S. Choi
Publisher:
ISBN: 9780130332721
Size: 49.98 MB
Format: PDF
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This book is a concise, comprehensive, and learner-friendly introduction to International Accounting. A multinational approach to a multinational topic, it is written from an accounting perspective -- rather than a legal, socioeconomic, or multinational business perspective -- and features current cases from developed and emerging nations alike. Chapter topics cover the role of accounting in global markets, development and classification, comparative accounting I and II, reporting and disclosure, foreign currency translation, accounting for changing prices, international accounting harmonization, international financial statement analysis, managerial planning and control, financial risk management, and international taxation and transfer pricing.