Download or read book Exposure Draft Presentation of Items of Other Comprehensive Income proposed Amendments to IAS 1 written by and published by . This book was released on 2010 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Presentation of Items of Other Comprehensive Income written by and published by . This book was released on 2011 with total page 15 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Snapshot written by and published by . This book was released on 2010 with total page 11 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Snapshot Presentation of Items of Other Comprehensive Income limited Amendments to IAS 1 Exposure Draft written by and published by . This book was released on 2010 with total page 11 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Financial Instruments written by International Accounting Standards Committee and published by . This book was released on 2000 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Exposure Draft Presentation of Items of Other Comprehensive Income proposed Amendments to IAS 1 written by International Accounting Standards Board and published by . This book was released on 2010 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Effects of Other Comprehensive Incom Disclosures and Presentation Formats on Investors and Managers Judgments written by and published by . This book was released on 2013 with total page 854 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since 2010, Financial Accounting Standards Board (FASB) and International Accounting Standards Board (IASB) have published many accounting standards relating to Other Comprehensive Income (OCI) items, starting with the issuance of a Staff Draft of an Exposure Draft on financial statement presentation in 2010, Accounting Standard Update (ASU) No. 2011-05 in 2011 and Amendments to IAS 1 in 2012, respectively. This study primarily investigated whether alternative financial statement presentation formats affected (a) investors' ability to detect earnings management, and (b) managers' willingness to engage in earnings management. The impacts of OCI disclosures and presentation formats were experimentally assessed in two experiments. In Experiment 1, I manipulated three forms of financial statement presentation formats (SD, ONE and TWO), two levels of non-professional investors' knowledge (High and Low) and two types of investors (Professional and Non-professional) in a 3*2*2 reduced factorial design.

Download or read book Dual Reporting for Equity and Other Comprehensive Income under IFRSs and U S GAAP written by Francesco Bellandi and published by John Wiley & Sons. This book was released on 2012-05-03 with total page 459 pages. Available in PDF, EPUB and Kindle. Book excerpt: Under IFRS, U.S. GAAP, and the SEC rules and regulations, business enterprises must recognise measure and disclose information regarding equity items on the face of the statement of financial position, other specific statements, or in the notes to the financial statements. However, under both IFRS and U.S. GAAP there is no all-inclusive general standard on stockholders’ equity. This book clarifies the process of reporting stockholders’ equity in a manner which can be reconciled under all the relevant standards. “Not only has the author addressed the informational needs of the players in the accounting industry, he has also drawn, based on his vast experience, practical implications of reporting under both standards.” —Noraini Mohd Nasir, Journal of Financial Reporting and Accounting

Download or read book IFRS 1 written by International Accounting Standards Board and published by . This book was released on 2003 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Improvements to IFRSs written by International Accounting Standards Board and published by . This book was released on 2010 with total page 58 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Extractive Activities written by International Accounting Standards Board and published by . This book was released on 2010 with total page 198 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Exposure Draft of Proposed Amendments to IAS 1 Presentation of Financial Statements written by International Accounting Standards Board and published by . This book was released on 2006 with total page 114 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book IFRS Essentials written by Dieter Christian and published by John Wiley & Sons. This book was released on 2013-03-27 with total page 578 pages. Available in PDF, EPUB and Kindle. Book excerpt: Gain a deeper understanding of financial reporting under IFRS through clear explanations and extensive practical examples. IFRS can be a complex topic, and books on the subject often tackle its intricacies through dense explanation across thousands of pages. Others seek to provide an overview of IFRS and these, while useful for the general reader, lack the depth required by practitioners and students. IFRS Essentials strikes a balance between the two extremes, offering concise interpretation of the crucial facts supported by a wealth of examples. Problems and their solutions are demonstrated in a manner which is short, straightforward and simple to understand, avoiding complex language; jargon and redundant detail. This book is suitable for students and lecturers at universities and other educational institutions, auditing and accounting trainees, and employees in the area of accounting and auditing who seek to develop their practical skills and deepen their knowledge of IFRS.

Download or read book Financial Instruments with Characteristics of Equity written by and published by . This book was released on 2018 with total page 147 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Insights into IFRS KPMG s practical guide to International Financial Reporting Standards 1 written by and published by . This book was released on 2013 with total page 1468 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book IFRS 2 written by International Accounting Standards Board and published by . This book was released on 2004 with total page 58 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Handbook to IFRS Transition and to IFRS U S GAAP Dual Reporting written by Francesco Bellandi and published by John Wiley & Sons. This book was released on 2012-05-03 with total page 847 pages. Available in PDF, EPUB and Kindle. Book excerpt: An indispensable guide to making the transition to dual IFRS/GAAP financial reporting U.S. financial reporting will undergo an unprecedented level of change within the next several years. U.S. companies face a convergence between U.S. GAAP and IFRS, affecting several major accounting standards—most notably in the areas of leasing, revenue recognition, and financial instruments. It is imperative that U.S. companies understand these major changes and their business and operational implications. The IFRS U.S. GAAP Dual Reporting Handbook to First-Time Adoption offers a comprehensive treatment of both the principles and techniques of dual reporting under IFRS/U.S. GAAP, while exploring the practical implications for accounting professionals of reporting under both sets of standards. Takes an operating approach to the implementation and application of the dual standards Draws upon the author's extensive firsthand experience to dispel uncertainty and offer decision makers expert technical assistance Defines systemic changes businesses will need to make to accommodate IFRS standards Compares the two bodies of standards item-by-item and identifies solutions under one set of standards to issues arising under the other Explores the strategic impact of structuring a company for IFRS transition In addition to covering the full range of critical issues surrounding adopting IFRS, this indispensable handbook is a rich resource of dual reporting tools, including financial statement formats, charts of accounts, accounting check-lists, reconciliation schedules, and operating manuals.