Download or read book IFRS Policies and Procedures written by Barry J. Epstein and published by John Wiley & Sons. This book was released on 2008-05-23 with total page 481 pages. Available in PDF, EPUB and Kindle. Book excerpt: Get the answers you need to effectively implement IFRS rules and keep up to date on the latest IFRS requirements. Designed to complement any Wiley IFRS product, IFRS Policies and Procedures is sequenced in the same manner as Wiley IFRS and incorporates additional categories of information to assist you in properly implementing IFRS, covering all current IAS, IFRS, SIC and IFRIC guidance in depth.
Download or read book Interim Financial Reporting written by International Accounting Standards Committee and published by . This book was released on 1997 with total page 46 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Financial and Nonfinancial Information in Interim Reports written by Hannu Schadewitz and published by LAP Lambert Academic Publishing. This book was released on 2009-05-28 with total page 276 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study examines the determinants and implications of the information disclosed in interim reports. Nine classes of determinants of disclosure are derived: governance structure, business risk, market risk, capital structure, stock valuation, firm growth, growth potential, firm size, and yearly dichotomy variables for the legislative climate. Two index classes measure disclosure: overall, including both mandatory and voluntary disclosures; and purely voluntary disclosures. Besides the year, overall disclosure is related to the business risk, growth potential, and firm size. In addition to these, a firm's governance structure is significant in the purely voluntary context. In the implications part of the study, the markets' assessment was analyzed via cumulative abnormal returns, earnings response coefficients, and bid-ask spreads. The principal finding is that disclosure enhances the communication of earnings information to the market. This is particularly evidenced when the level of disclosure is as expected. The results add to the existing understanding of determinants and the use of accounting information.
Download or read book Financial and Nonfinancial Information in Interim Reports written by Hannu Schadewitz and published by . This book was released on 1997 with total page 273 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Defining Primary Care written by Karl D. Yordy and published by National Academies. This book was released on 1994 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Government Auditing Standards 2018 Revision written by United States Government Accountability Office and published by Lulu.com. This book was released on 2019-03-24 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt: Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.
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.
Download or read book The Future of Supercomputing written by National Research Council and published by National Academies Press. This book was released on 2003-10-08 with total page 59 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Committee on the Future of Supercomputing was tasked to assess prospects for supercomputing technology research and development in support of U.S. needs, to examine key elements of context-the history of supercomputing, the erosion of research investment, the changing nature of problems demanding supercomputing, and the needs of government agencies for supercomputing capabilities-and to assess options for progress. This interim report establishes context-including the history and current state of supercomputing, application requirements, technology evolution, the socioeconomic context-to identify some of the issues that may be explored in more depth in the second phase of the study.
Download or read book Interim Information and the Information Content of Annual Earnings Announcements written by Edward Bradley Grant and published by . This book was released on 1977 with total page 296 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Triennial Review of the National Nanotechnology Initiative written by National Research Council and published by National Academies Press. This book was released on 2013-12-20 with total page 187 pages. Available in PDF, EPUB and Kindle. Book excerpt: The National Nanotechnology Initiative (NNI) is a multiagency, multidisciplinary federal initiative comprising a collection of research programs and other activities funded by the participating agencies and linked by the vision of "a future in which the ability to understand and control matter at the nanoscale leads to a revolution in technology and industry that benefits society." As first stated in the 2004 NNI strategic plan, the participating agencies intend to make progress in realizing that vision by working toward four goals. Planning, coordination, and management of the NNI are carried out by the interagency Nanoscale Science, Engineering, and Technology (NSET) Subcommittee of the National Science and Technology Council (NSTC) Committee on Technology (CoT) with support from the National Nanotechnology Coordination Office (NNCO). Triennial Review of the National Nanotechnology Initiative is the latest National Research Council review of the NNI, an assessment called for by the 21st Century Nanotechnology Research and Development Act of 2003. The overall objective of the review is to make recommendations to the NSET Subcommittee and the NNCO that will improve the NNI's value for basic and applied research and for development of applications in nanotechnology that will provide economic, societal, and national security benefits to the United States. In its assessment, the committee found it important to understand in some detail-and to describe in its report-the NNI's structure and organization; how the NNI fits within the larger federal research enterprise, as well as how it can and should be organized for management purposes; and the initiative's various stakeholders and their roles with respect to research. Because technology transfer, one of the four NNI goals, is dependent on management and coordination, the committee chose to address the topic of technology transfer last, following its discussion of definitions of success and metrics for assessing progress toward achieving the four goals and management and coordination. Addressing its tasks in this order would, the committee hoped, better reflect the logic of its approach to review of the NNI. Triennial Review of the National Nanotechnology Initiative also provides concluding remarks in the last chapter.
Download or read book Final and interim reports written by William Henry Draper and published by . This book was released on 1945 with total page 66 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Cases in Financial Reporting written by D. Eric Hirst and published by Prentice Hall. This book was released on 2005 with total page 326 pages. Available in PDF, EPUB and Kindle. Book excerpt: For intermediate and financial accounting courses at the MBA and undergraduate level, or a supplement to financial statement analysis texts. This collection of financial accounting cases is designed to help students become financial statement users. Each case utilizes financial statement information (balance sheet, income statement, statement of cash flow and/or footnotes) and a number of topical questions. Students use the financial statement information to infer and interpret the economic events underlying the numbers. Related articles taken from business publications accompany some cases, and information from the articles is incorporated into the case question material. Also available the Pearson Custom Case Program.
Download or read book Animal Care and Management at the National Zoo written by National Research Council and published by National Academies Press. This book was released on 2004-03-24 with total page 128 pages. Available in PDF, EPUB and Kindle. Book excerpt: This interim report assesses issues related to animal management, husbandry, health, and care at the Smithsonian Institution's National Zoological Park. The report finds that there are shortcomings in care and management that are threatening the well-being of the animal collection and identifies the "most pressing" issues that should be addressed.
Download or read book Interim Report 1 written by Steering Group on Health Services Information. Miscellaneous Working Group and published by . This book was released on 1983 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Standard for Automatic Exchange of Financial Account Information in Tax Matters Second Edition written by OECD and published by OECD Publishing. This book was released on 2017-03-27 with total page 326 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication contains the following four parts: A model Competent Authority Agreement (CAA) for the automatic exchange of CRS information; the Common Reporting Standard; the Commentaries on the CAA and the CRS; and the CRS XML Schema User Guide.
Download or read book International Financial Reporting Standards written by PricewaterhouseCoopers (Firm) and published by . This book was released on 2006 with total page 46 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Model Rules of Professional Conduct written by American Bar Association. House of Delegates and published by American Bar Association. This book was released on 2007 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.
