Download or read book Le petit IFRS 2008 written by Robert Obert and published by . This book was released on 2008 with total page 47 pages. Available in PDF, EPUB and Kindle. Book excerpt: Repère indispensable à toute personne confrontée à l'univers de la comptabilité - qu'il s'agisse d'un étudiant ou d'un professionnel - le Petit IFRS récapitule en 22 fiches synthétiques et pratiques les aspects fondamentaux des normes IFRS : le cadre réglementaire (IASB, Union européenne, France), les principes comptables applicables aux IFRS, les états financiers (bilan, compte de résultat, tableau de flux de trésorerie, état des variations de capitaux propres, notes annexes), les regroupements d'entreprises et les comptes consolidés, les instruments financiers, les stocks, les immobilisations corporelles et incorporelles, les contrats de location, les dépréciations d'actifs, les avantages du personnel, les provisions, passifs et actifs, les produits, l'impôt sur le résultat, les effets des variations du cours des monnaies et des prix, les changements de méthodes et corrections d'erreurs.
Download or read book Le petit IFRS written by Robert Obert and published by . This book was released on 2010 with total page 47 pages. Available in PDF, EPUB and Kindle. Book excerpt: Repère indispensable à toute personne confrontée à l'univers de la comptabilité-qu'il s'agisse d'un étudiant ou d'un professionnel - le Petit IFRS récapitule en 22 fiches synthétiques et pratiques les aspects fondamentaux des normes IFRS.
Download or read book Wiley IFRS 2008 written by Barry J. Epstein and published by John Wiley & Sons. This book was released on 2008-03-28 with total page 1178 pages. Available in PDF, EPUB and Kindle. Book excerpt: The one indispensable guide to IFRS compliance Wiley IFRS 2008 is the comprehensive source for guidance in applying IFRS to complex, real-world fact situations, and is equally valuable for preparers, auditors, and users of financial reports. To facilitate the reader's understanding, the book includes both examples created to explain particular IFRS requirements and selections from actual published financial statements, which have been copiously provided throughout, illustrating all key concepts. Barry J. Epstein (Chicago, IL) is a partner with Russell Novak & Company, LLP, where he specializes in technical and litigation consultation on U.S. and international accounting and auditing matters and corporate governance. Eva K. Jermakowicz, PhD, CPA (Nashville, TN) is a university professor and a leading consultant to international organizations and businesses. She is a frequent speaker at international venues and has 25 years of teaching experience.
Download or read book Wiley IFRS 2008 CD ROM written by Barry Jay Epstein and published by . This book was released on 2008 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book IFRS 3 2008 major changes and implications written by David Wagener and published by GRIN Verlag. This book was released on 2008-08-13 with total page 23 pages. Available in PDF, EPUB and Kindle. Book excerpt: Bachelor Thesis from the year 2008 in the subject Business economics - Accounting and Taxes, grade: 1,7, University of the West of England, Bristol (Bristol Business School (University of the West of England)), course: Accounting in Context, language: English, abstract: This report explains the major changes which companies have to face with the revised IFRS 3 which was published in January 2008. One of them is the introduction of an option when it comes to the recognition of minority interest. The acquiring companies may chose between measuring it with its fair value or, as in the previous version of the standard, with its proportionate share of the net assets of the acquiree. Comparing the two treatments it becomes obvious that only the fair value measurement leads to the recognition of the part of goodwill which is attributable to the minority interest. This causes lower returns on capital employed and higher equity ratios for firms applying the fair value treatment. Another important modification of the revised IFRS 3 is that acquisition related cost such as legal or adviser fees have to be expensed, which means a cut in profits in the year of the acquisition. Before, those costs have been capitalised with the investment. When it comes to business combinations achieved in stages the revised standard demands that any previously held investment has to be re-measured at its fair value. Any differences to the carrying amount have to be realized as gains or losses. Goodwill is subsequently measured as the excess of the consideration transferred, the value of the re-measured investment and any minority interest over the identifiable net assets of the acquiree.
Download or read book IFRS Manual of Accounting 2008 written by and published by Kluwer Law International. This book was released on 2007 with total page 79 pages. Available in PDF, EPUB and Kindle. Book excerpt: International Financial Reporting Standards (IFRS) are used increasingly by companies throughout the world. All entities listed in the EU are now issuing financial statements under IFRS and more and more countries elsewhere are making the change to IFRS. Provides expert practical guidance on all the IFRSs issued by the International Accounting Standards Board (IASB). the new edition: * is packed full of detailed guidance and clear advice on how groups should prepare their consolidated financial statements in accordance with IFRS * deals with the reporting requirements for interim reports and preliminary announcements * is a practical and thorough publication, written in straight forward language, which will help you deal with the day-to-day task of implementing IFRS as well as more difficult and complex issues * contains hundreds of practical worked examples and extracts from company reports as well as model IFRS financial statements, which help to illustrate the explanations and show exactly how even the most complex calculations and disclosures should be made. The 2008 edition contains new chapters on Insurance Contracts; Segment reporting (IAS14); Segment reporting (IFRS8) and Service concession arrangements.
Download or read book IFRS Manual of Accounting 2008 written by PriceWaterhouseCoopers (London) and published by . This book was released on 2007 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Le petit IFRS written by Robert Obert and published by . This book was released on 2011 with total page 47 pages. Available in PDF, EPUB and Kindle. Book excerpt: En 22 fiches, une présentation synthétique et pratique des normes IFRS en fonction des opérations comptables et obligations fiscales définies par le Plan comptable général. Sa présentation en deux couleurs et sous forme schématique permet un repérage aisé et donne à l’ouvrage une fonction aide-mémoire.
Download or read book Comptabilit financi re en IFRS written by Wolfgang Dick and published by Pearson. This book was released on 2020-06-26 with total page 384 pages. Available in PDF, EPUB and Kindle. Book excerpt: 1. Contenu Ceci n'est pas un livre qui commente les normes IFRS, mais un manuel d’initiation à la comptabilité qui intègre les nouvelles normes. En 11 chapitres, il aborde tous les thèmes nécessaires à la préparation et à la présentation des états financiers en IFRS: présentation des normes, du système comptable et des principaux états financiers, produits et charges, actif courant et non courant, moyens de financement, tableaux de synthèse, analyse des états... Il ne requiert pas de connaissance comptable particulière. Le référentiel retenu est celui des normes comptables, mais les différences éventuelles avec le PCG (le plan comptable général français) sont mentionnées chaque fois que c’est nécessaire. 2. Démarche pédagogique L’ouvrage est très richement illustré: de nombreux exemples concrets illustrent la mise en pratique des principes généraux. Chaque notion, quelle que soit sa complexité, est accompagnée d’un exemple de numérotation simple montrant quelle est l’écriture comptable, quel est l’impact de l’opération sur les états financiers de l’entreprise. De nombreux extraits de rapports de sociétés en IFRS (Lafarge, Nestlé, Total, PSA) illustrent l’ouvrage et permettent de se familiariser avec la lecture des rapports annuels. Chaque chapitre est complété par un résumé et une série d’exercices.
Download or read book IFRS Model Financial Statements 2008 written by David Chitty and published by . This book was released on 2008-01-01 with total page 426 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book has been prepared as a practical guide to the application of International Accounting and Financial Reporting Standards (IFRS). Substantially updated updated since the last edition published in 2005, the book contains a disclosure checklist and a set of pro-forma financial statements. The book reflects all standards extant for reporting of periods commencing on or after 1 January 2007
Download or read book Le petit IFRS 2009 2010 written by Robert Obert and published by . This book was released on 2009 with total page 47 pages. Available in PDF, EPUB and Kindle. Book excerpt: Repère indispensable à toute personne confrontée à l'univers de la comptabilité, qu'il s'agisse d'un étudiant ou d'un professionnel, le Petit IFRS récapitule en 22 fiches synthétiques et pratiques les aspects fondamentaux des normes IFRS : le cadre réglementaire, les principes comptables applicables aux IFRS, les états financiers, les regroupements d'entreprises et les comptes consolidés, les instruments financiers, les stocks, les immobilisations corporelles et incorporelles, les contrats de location, les dépréciations d'actifs, les avantages du personnel, les provisions, passifs et actifs, les produits, l'impôt sur le résultat, les effets des variations du cours des monnaies et des prix, les changements de méthodes et corrections d'erreurs. Le Petit IFRS est à jour des dernières dispositions réglementaires au 1er janvier 2009.
Download or read book Illustrative IFRS Corporate Consolidated Financial Statements 2008 written by PricewaterhouseCoopers LLP. and published by . This book was released on 2008 with total page 128 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book IFRS in a Global World written by Didier Bensadon and published by Springer. This book was released on 2016-05-13 with total page 477 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book, dedicated to Prof. Jacques Richard, is about the economic, political, social and even environmental consequences of setting accounting standards, with emphasis on those that are alleged to be precipitated by the adoption and implementation of IFRS. The authors offer their reasoned critiques of the effectiveness of IFRS in promoting genuine global comparability of financial reporting. The editors of this collection have invited authors from 17 countries, so that a great variety of accounting, auditing and regulatory cultures, and educational perspectives, is amply on display in their essays.
Download or read book Financial Reporting Under IFRS written by Wolfgang Dick and published by . This book was released on 2010 with total page 360 pages. Available in PDF, EPUB and Kindle. Book excerpt: This practical text on financial accounting and reporting offers a global perspective on IFRS. It presents the rationale and principles prescribed throughout the IAS/IFRS, including numerous examples from large international companies, and develops fundamental skills necessary to read and use the information contained in all financial statements. The first part of the book presents the structure of the balance sheet and income statement, their links, and the accounting mechanisms to prepare them. The second part analyzes how balance sheet items are identified evaluated, and then reported. The book concludes by examining the use of financial statements-the analysis of the firm's performance and its risks
Download or read book Le petit IFRS written by Robert Obert and published by . This book was released on 2018 with total page 47 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Manual of Accounting IFRS for the UK written by Michael Gaull and published by . This book was released on 2007-01-01 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Implications of the Global Financial Crisis for Financial Reform and Regulation in Asia written by Masahiro Kawai and published by Edward Elgar Publishing. This book was released on 2012-01-01 with total page 297 pages. Available in PDF, EPUB and Kindle. Book excerpt: 'Filled with fresh observations from the global financial crisis, this book provides a blueprint for making Asia's financial systems safe. With contributions from experts in several countries, it is both comprehensive and rigorous. It will be invaluable to policy makers and students of finance everywhere, but its unique Asian perspective provides special insight into the systems that managed to ride out the global crisis but absent further reform might set the stage for another one. The book's analysis and recommendations deserve urgent policy attention.' Peter Petri, Brandeis University, US 'What are the lessons of the global financial crisis of 20072009 for Asia? This is a key issue for Asia today. On one hand, some observers argue that following the Asian financial crisis in 199798, most Asian developing countries built up strong mechanisms to guarantee financial stability. But the recent financial shocks across America and Europe show that even the best financial systems have key weaknesses. This book is a valuable guide for Asian financial policy-makers of the road ahead.' Peter McCawley, Australian National University In light of the experience of the global financial crisis, this book develops concrete recommendations for financial sector reform and regulation in Asian economies aimed at preventing the recurrence of systemic financial crises, improving the ability to manage and resolve crises, managing capital flows, and promoting the development of Asian bond markets. The focus of the book is on longer-term structural measures. It explores areas such as the scope for regional monitoring and cooperation; deepening and integration of Asian bond and money markets; liberalization/regulation of capital flows; issues related to macroprudential oversight, regulatory structure and cooperation; as well as role of state intervention in crisis resolution in the financial sector. The need for and impacts of regulations on innovative financial products and specific investor groups such as hedge funds; ways to reduce systemic risk of pro-cyclicality of regulation; and ways to improve the infrastructure and regulatory environment for local currency bond markets, are also examined in depth. The book will appeal to public and private finance experts, policy and decisions makers in governments and banks, think-tanks, and students in graduate courses related to financial and economic development.
