Download or read book Implementing Fair Value Accounting in the Agricultural Sector written by Charles Elad and published by . This book was released on 2011 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Accounting for Biological Assets written by Rute Gonçalves and published by Routledge. This book was released on 2017-10-16 with total page 98 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explores accounting for biological assets under IAS 41 – Agriculture, and explains the recent adjustments introduced by the IASB which allow firms to choose between cost or revaluation models concerning mature bearer plants. Identifying the firm and country-level drivers that inform the disclosure and measurement practices of biological assets, this concise guide examines the value relevance of measuring those assets at fair value. It also analyses how firm and country-level drivers explain the differences in the disclosure level and practices used to measure biological assets under IAS 41. Finally, it evaluates whether there is a difference in the relevance of biological assets among the listed firms with high and low disclosure levels on biological assets. Based on a major international study of a wide selection of firms and country-level drivers, this book is vital for standard setters, stakeholders, students, accountants and auditors who need to understand disclosure and measurement practices of biological assets under IAS 41.
Download or read book Eurasian Economic Perspectives written by Mehmet Huseyin Bilgin and published by Springer Nature. This book was released on 2020-09-28 with total page 378 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents selected papers from the 26th and 27th Eurasia Business and Economics Society (EBES) Conferences, held in Prague, Czech Republic, and Bali, Indonesia. While the theoretical and empirical papers gathered here cover diverse areas of economics and finance in various geographic regions, the main focus is on the latest research concerning banking and finance, as well as empirical studies on emerging economies and public economics. The book also includes studies on political economy and regional studies.
Download or read book Recent Developments In Vietnamese Business And Finance written by Dong Phong Nguyen and published by World Scientific. This book was released on 2021-02-10 with total page 808 pages. Available in PDF, EPUB and Kindle. Book excerpt: Recent Developments in Vietnamese Business and Finance, is the first volume in the series titled Vietnam and the Global Economy. This edited volume is a collection of papers presented at the International Conference on Business and Finance (ICBF) 2019, organized by the Institute of Business Research (IBR), University of Economics Ho Chi Minh City, Vietnam, and focuses on recent issues in business and finance with Vietnam as the main focus of study. The book covers various issues from innovation to gender equality and the banking sector, with analyses on the policies and managerial implications.
Download or read book Implementing Accrual Accounting in the Public Sector written by Ms.Suzanne Flynn and published by International Monetary Fund. This book was released on 2016-08-05 with total page 59 pages. Available in PDF, EPUB and Kindle. Book excerpt: This technical note and manual (TNM) explains what accrual accounting means for the public sector and discusses current trends in moving from cash to accrual accounting. It outlines factors governments should consider in preparing for the move and sequencing of the transition. The note recognizes that governments considering accounting reforms will have different starting points across the public sector, different objectives, and varying coverage of the existing financial statements, it therefore recommends that governments consider each of these, and the materiality of stocks, flows and entities outside of government accounts when planning reforms and design the sequencing and stages involved accordingly. Building on international experiences, the note proposes four possible phases for progressively increasing the financial operations reported in the balance sheet and operating statement, with the ultimate aim of including all institutional units under the effective control of government in fiscal reports.
Download or read book Financial Accounting and Reporting written by Mr Barry Elliott and published by Pearson UK. This book was released on 2019 with total page 1242 pages. Available in PDF, EPUB and Kindle. Book excerpt: Financial Accounting & Reporting is the book that helps students and professionals succeed in their studies and the workplace by providing practical support and clear principles for applying international standards and preparing financial statements. MyLab Accounting is not included. Students, if MyLab Accounting is a recommended/mandatory component of the course, please ask your instructor for the correct ISBN and course ID. MyLab Accounting should only be purchased when required by an instructor. Instructors, contact your Pearson representative for more information.
Download or read book Agricultural Value Chain Finance written by Calvin Miller and published by Practical Action Publishing. This book was released on 2010 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: `This is a "must read" for anyone interested in value chain finance.---Kenneth Shwedel, Agricultural Economist --Book Jacket.
Download or read book Fair Value Measurements written by International Accounting Standards Board and published by . This book was released on 2006 with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Research Standard Setting and Global Financial Reporting written by Mary E. Barth and published by Now Publishers Inc. This book was released on 2007 with total page 109 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book The Nature of the Farm written by Douglas W. Allen and published by MIT Press. This book was released on 2004 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt: A theoretical and empirical study of agricultural contracts and organization based on the transaction cost framework.
Download or read book IPSAS Explained written by Thomas Müller-Marqués Berger and published by John Wiley & Sons. This book was released on 2018-01-22 with total page 368 pages. Available in PDF, EPUB and Kindle. Book excerpt: A succinct, yet highly informative guide to IPSAS and their application IPSAS Explained provides a concise summary of the International Public Sector Accounting Standards for practitioners needing to maintain compliance with ever-changing practices. Comprehensively updated to align with newly-accepted standards in key subject areas and including the latest iteration of the framework and improvement projects, this guide distills each standard into a useful and accessible format. Coverage of each IPSAS includes a brief overview of the basic principles behind it, as well as charts, graphs and tables that provide information at a glance. Updated material includes discussion of the new IPSASB governance structure, including the Public Interest Committee and Consultative Advisory Group, as well as information on the current Exposure Drafts and the changes forthcoming from the Improvements Project. New sections on First-Time Adoption of Accrual Basis IPSAS, new consolidation standards and Service Performance Reporting bring practitioners completely up to date to help ensure full compliance. Locate relevant IPSAS quickly and easily Get up to date on newly adopted standards Deepen conceptual understanding with graphical representations Understand the operations of the IPSASB, as well as new and ongoing projects The International Public Sector Accounting Standards Board is engaged in the ongoing process of bringing public sector accounting in line with the IPSAS, which largely align with the IFRS model: where an IFRS exists, it is either adopted directly or adjusted to be suitable for the public sector; where no relevant IFRS exists, the IPSASB issues an IPSAS. IPSAS Explained condenses and clarifies each IPSAS, providing context, background and practical guidance to help practitioners find the answers they need to comply.
Download or read book Implementing Accrual Accounting in the Public Sector written by Ms.Suzanne Flynn and published by International Monetary Fund. This book was released on 2016-09-15 with total page 59 pages. Available in PDF, EPUB and Kindle. Book excerpt: This technical note and manual (TNM) explains what accrual accounting means for the public sector and discusses current trends in moving from cash to accrual accounting. It outlines factors governments should consider in preparing for the move and sequencing of the transition. The note recognizes that governments considering accounting reforms will have different starting points across the public sector, different objectives, and varying coverage of the existing financial statements, it therefore recommends that governments consider each of these, and the materiality of stocks, flows and entities outside of government accounts when planning reforms and design the sequencing and stages involved accordingly. Building on international experiences, the note proposes four possible phases for progressively increasing the financial operations reported in the balance sheet and operating statement, with the ultimate aim of including all institutional units under the effective control of government in fiscal reports.
Download or read book The Routledge Companion to Accounting in Emerging Economies written by Pauline Weetman and published by Routledge. This book was released on 2019-07-23 with total page 391 pages. Available in PDF, EPUB and Kindle. Book excerpt: As researchers reveal the increasing complexities of accounting practices in emerging economies, there is a growing need for an overview of the topic. The Routledge Companion to Accounting in Emerging Economies is a prestige work offering an introduction to current scholarship in the field, with indications of future directions for enhancing the contribution to knowledge. With regional coverage of key emerging economies such as Brazil, Russia, India and China, the team of contributors analyse issues in accounting in detail, while shedding light on the role of the accounting profession in providing accountability and governance across the developing world. Each chapter is headed up by an internationally recognised author who is a leading expert in designing and implementing research approaches to the topic. Within the team of authors, some are experienced senior contributors while others are developing new avenues of exploration on the basis of high-quality doctoral study. This range of author experience has been deliberately chosen to allow the reader to envisage working in such a team while growing in confidence. This unique reference offers a comprehensive guide to advanced students, academics, practitioners and policy makers on the current state of, and potential developments in, accounting in developing economies globally. This work will be of particular interest to students and researchers looking to identify topics in emerging economies, academics and practitioners seeking convenient access to an unfamiliar area, and established researchers seeking a single repository on the current state of knowledge, current debates and relevant literature.
Download or read book International Classification of Financial Reporting written by Christopher Nobes and published by Routledge Studies in Accountin. This book was released on 2014 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: With the growing integration of the international economy, the need for established systems of classification in financial reporting becomes ever more important. Chris Nobes asks whether classification is possible, or even useful, and offers a critical analysis of the current attempts to discern an order in the variety of accounting practices. Revised and updated to reflect the post-IFRS era, this book will be of interest to academics, postgraduates and undergraduates in international accounting, accounting theory and to international accounting professionals.
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 International GAAP 2008 written by Ernst & Young LLP and published by John Wiley & Sons. This book was released on 2008-03-31 with total page 3424 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 2008 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. International GAAP 2008 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 new complex global world of international financial reporting, where IFRSs have become the accepted financial reporting system in more than 120 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. 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 2008 is accompanied by numerous worked examples, a comprehensive discussion of the practical issues of the day and the possible alternative solutions available, and hundreds of practical illustrations taken from the actual financial statements of companies that report under IFRSs. The only globally focused work on IFRS giving an international consistency of approach unavailable elsewhere This new and essential volume of practical guidance and expert interpretation deals with every aspect of applying International Financial Reporting Standards (IFRS) appropriately and effectively Written by financial reporting experts from the International Financial Reporting Group of Ernst & Young Includes a new chapter on Extractive Industries (mining, oil & gas), the biggest industry sector in the world This new edition in the International GAAP® series serves as a successor to the same authors’ market-dominating UK GAAP and UK & International GAAP "an important part to play in the process of promoting consistent, comparable and high quality financial reporting under IFRSs ... a book that not only provides an analysis of the requirements of the standards and the principles that they expound, but also presents a unique explanation of how the standards should be interpreted and applied in practice." —the Chairman of Trustees of the IASC Foundation Praise for previous editions in the International GAAP series: "A standard reference work" —Financial Times "The definitive guide to financial reporting" —The Times
Download or read book Financial Analysis in Agricultural Project Preparation written by K. Selvavinayagam and published by Food & Agriculture Organization of the UN (FAO). This book was released on 1991 with total page 240 pages. Available in PDF, EPUB and Kindle. Book excerpt:
