Download or read book Transparency and consistency of non GAAP reporting across Europe written by Christoph Beis and published by GRIN Verlag. This book was released on 2022-09-01 with total page 47 pages. Available in PDF, EPUB and Kindle. Book excerpt: Bachelor Thesis from the year 2017 in the subject Economics - Finance, grade: 1,0, University of Mannheim, language: English, abstract: Non-Generally Accepted Accounting Principles (non-GAAP) measures are figures that are not legally defined as opposed to GAAP measures which are specified by the laws of every country in order to ensure a true and fair view. The European non-GAAP disclosures will be examined with respect to transparency and consistency across companies, countries and time horizons. The thesis will point out the ambiguous character of non-GAAP reporting, being both informative and opportunistic. The carried out sample studies of European firms previous findings that non-GAAP reporting is a common procedure in Europe and that usage varies across European countries and industries. Moreover, it extends existing literature by showing that measures even vary within the same industry and over time and that individual factors, such as the variable pay determination of executives, might be explanatory factors for the usage of non-GAAP figures.
Download or read book Reporting Non GAAP Financial Measures written by Nicola Moscariello and published by Cambridge Scholars Publishing. This book was released on 2019-11-25 with total page 420 pages. Available in PDF, EPUB and Kindle. Book excerpt: The use of alternative performance indicators (APMs) (also known as ‘Non-GAAP’ earnings) is a widespread phenomenon, and the increased reliance on APMs has recently triggered a strong debate among regulators, managers and investors on the nature of these ‘tailored’ earnings and on the economic reasons behind them. On one hand, APMs might reflect managers’ attempt to offer useful information to predict companies’ future sustainable cash-flows and earnings (information hypothesis), while, on the other, the non-standardized nature of these metrics impacts on the comparability of the financial results, and reduces the reliability and the faithful representation of financial information (opportunistic hypothesis). By collecting several theoretical and empirical contributions on APMs, this book provides a number of interesting and useful insights on the economics of APMs and their impact on financial markets.
Download or read book The Greenhouse Gas Protocol written by and published by World Business Pub.. This book was released on 2004 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The GHG Protocol Corporate Accounting and Reporting Standard helps companies and other organizations to identify, calculate, and report GHG emissions. It is designed to set the standard for accurate, complete, consistent, relevant and transparent accounting and reporting of GHG emissions.
Download or read book Financial Statements Explained A Guide for Non Financial Managers written by Cybellium and published by Cybellium. This book was released on with total page 224 pages. Available in PDF, EPUB and Kindle. Book excerpt: Welcome to the forefront of knowledge with Cybellium, your trusted partner in mastering the cuttign-edge fields of IT, Artificial Intelligence, Cyber Security, Business, Economics and Science. Designed for professionals, students, and enthusiasts alike, our comprehensive books empower you to stay ahead in a rapidly evolving digital world. * Expert Insights: Our books provide deep, actionable insights that bridge the gap between theory and practical application. * Up-to-Date Content: Stay current with the latest advancements, trends, and best practices in IT, Al, Cybersecurity, Business, Economics and Science. Each guide is regularly updated to reflect the newest developments and challenges. * Comprehensive Coverage: Whether you're a beginner or an advanced learner, Cybellium books cover a wide range of topics, from foundational principles to specialized knowledge, tailored to your level of expertise. Become part of a global network of learners and professionals who trust Cybellium to guide their educational journey. www.cybellium.com
Download or read book Transparency in Accounting written by United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs. Subcommittee on Securities, Insurance, and Investment and published by . This book was released on 2010 with total page 228 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book EU Securities and Financial Markets Regulation written by Niamh Moloney and published by Oxford University Press. This book was released on 2023-03-29 with total page 993 pages. Available in PDF, EPUB and Kindle. Book excerpt: Over the decade or so since the global financial crisis rocked EU financial markets and led to wide-ranging reforms, EU securities and financial markets regulation has continued to evolve. The legislative framework has been refined and administrative rulemaking has expanded. Alongside, the Capital Markets Union agenda has developed, the UK has left the EU, and ESMA has emerged as a decisive influence on EU financial markets governance. All these developments, as well as the Covid-19 pandemic, have shaped the regulatory landscape and how supervision is organized. EU Securities and Financial Markets Regulation provides a comprehensive, critical, and contextual account of the intricate rulebook that governs EU financial markets and its supporting institutional arrangements. It is framed by an assessment of how the regime has evolved over the decade or so since the global financial crisis and considers, among other matters, the post-crisis reforms to key legislative measures, the massive expansion of administrative rulemaking and of soft law, the Capital Markets Union agenda, the development of supervisory convergence as the means for organizing pan-EU supervision, and ESMA's role in EU financial markets governance. Its coverage extends from capital-raising and the Prospectus Regulation to financial market intermediation and the MiFID II/MiFIR and IFD/IFR regimes, to the new regulatory regimes adopted since the global financial crisis (including for benchmarks and their administrators), to retail market regulation and the PRIIPs Regulation, and on to the EU's third country regime and the implications of the UK's departure from the EU. This is the fourth edition of the highly successful and authoritative monograph first published as EC Securities Regulation. Heavily revised from the third edition to reflect developments since the global financial crisis, it adopts the in-depth contextual and analytical approach of earlier editions and so considers the market, political, institutional, and international context of the regulatory and supervisory regime.
Download or read book International GAAP 2021 written by Ernst & Young LLP and published by John Wiley & Sons. This book was released on 2021-03-08 with total page 5696 pages. Available in PDF, EPUB and Kindle. Book excerpt: International GAAP 2021 International GAAP 2021 is a detailed guide to interpreting and implementing International Financial Reporting Standards (IFRS). By setting IFRS in a relevant business context, it provides insights on how complex practical issues should be resolved in the real world of global financial reporting. This book is an essential tool for anyone applying, auditing, interpreting, regulating, studying or teaching IFRS. Written by EY financial reporting professionals from around the world, this three-volume guide to reporting under IFRS provides a global perspective on the application of IFRS. The book explains complex technical accounting issues clearly by setting IFRS in a practical context with numerous worked examples and hundreds of illustrations from the published financial reports of major listed companies from around the world. Volume 1 contains the following chapters and sections: International GAAP The IASB's Conceptual Framework Presentation of financial statements and accounting policies Non-current assets held for sale and discontinued operations First-time adoption Consolidated financial statements Consolidation procedures and non-controlling interests Separate and individual financial statements Business combinations Business combinations under common control Investments in associates and joint ventures Joint arrangements Disclosure of interests in other entities Fair value measurement Foreign exchange Hyperinflation Intangible assets Property, plant and equipment Investment property Impairment of fixed assets and goodwill Capitalisation of borrowing costs Inventories Index of extracts from financial statements for all three volumes Index of standards for all three volumes Index for all three volumes This book is printed on acid-free paper, responsibly manufactured from well-managed FSC-certified forests and other controlled sources. This material has been prepared for general informational purposes only and is not intended to be relied upon as accounting, tax, legal or other professional advice. Please refer to your advisors for specific advice. ey.com/igaap
Download or read book The European Union s Financial Services Action Plan and Its Implications for the American Financial Services Industry written by United States. Congress. House. Committee on Financial Services and published by . This book was released on 2002 with total page 128 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Financial Accounting for Management written by Ambrish Gupta and published by Pearson Education India. This book was released on 2008-09 with total page 1028 pages. Available in PDF, EPUB and Kindle. Book excerpt: Financial Accounting for Management: An Analytical Perspective focuses on the analysis and interpretation of financial information for strategic decision making to enable students and managers to formulate business strategies for revenue enhancement, cost economies, efficiency improvements, restructuring of operations, and further expansion or diversification for creating and enhancing the shareholder's value. Though the book has MBA, MFC and MBE students as its primary audience, managers in the corporate sector and students of CA, CWA, CS, CFA and CAIIB will find it equally useful because of its practical orientation.
Download or read book Federal Register written by and published by . This book was released on 2012-11 with total page 228 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book UK GAAP Financial Statement Disclosures Manual written by Steven Collings and published by John Wiley & Sons. This book was released on 2016-09-01 with total page 740 pages. Available in PDF, EPUB and Kindle. Book excerpt: A practical manual for preparing UK GAAP-compliant disclosures UK GAAP Financial Statement Disclosures Manual is the practical handbook accounting professionals need to prepare audit-proof financial statements. The recent establishment of the new UK GAAP has brought significant changes to financial reporting, and this guide collects all of the latest guidelines into one place. Clear, concise and heavily geared toward practical application, this book is designed for easy navigation with stand-alone chapters and real-world examples. You'll find step-by-step guidance for the entire disclosure process, with explicit instruction on what to include, how to include it and why. Financial statements prepared from 2015/2016 in the UK and Republic of Ireland will appear significantly updated, and this manual gives you the guidance you need to understand what's required to achieve full compliance. Insufficient or incorrect disclosures are frequently the reason why financial statements are rendered deficient. This book provides practitioners with a reference and guide for all aspects of financial statement disclosure preparation. Get up to speed on the most recent UK GAAP guidelines Understand the 'what' and 'why' of disclosure statements Study real-world example statements for practical guidance Prepare statements that stand up to auditor and regulator scrutiny Many practitioners fall afoul of regulators' criticisms with subjective, incomplete, omitted or incorrect disclosures, resulting in sanctions being brought against the practitioner or the firm. Financial statement disclosure emphasis is on transparency at a time when changes in the profession require an entirely new method of preparation. For practitioners who need to stay ahead of the curve, UK GAAP Financial Statement Disclosures Manual is the invaluable reference to keep within arm's reach.
Download or read book International GAAP 2016 written by Ernst & Young LLP and published by John Wiley & Sons. This book was released on 2015-12-21 with total page 4399 pages. Available in PDF, EPUB and Kindle. Book excerpt: International GAAP® 2016 is a comprehensive reference tool to interpreting and implementing International Financial Reporting Standards (IFRS) and provides detailed analysis of how complex financial reporting problems can be addressed appropriately and effectively. It demonstrates how difficult practical issues should be approached in the new complex global world of international financial reporting, where IFRS has become the accepted financial reporting system in more than 100 countries. The International Financial Reporting Group of Ernst & Young (EY) includes financial reporting professionals from around the world. Complex technical accounting issues are explained clearly in a working context that enables immediate understanding of the point at issue. It is accompanied by numerous worked examples, a comprehensive discussion of the practical issues of the day and the possible alternative options available, and hundreds of illustrations taken from the actual financial statements of companies that report under IFRS. The volumes cover the International Accounting Standards Board's (IASB) conceptual framework, financial statements, accounting policies, non-current assets held for sale and discontinued operations, consolidated financial statements, foreign exchange, inflation, intangible assets, leases, government grants, income taxes, share-based payment, statement of cash flows, hedge accounting, IAS 39, IFRS 9, insurance contracts and others.
Download or read book Studies in Accounting and Finance written by Arun Kumar Basu and published by Pearson Education India. This book was released on 2013-08 with total page 304 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book ECIW2009 8th European Conference on Information Warfare and Security written by Henrique Santos and published by Academic Conferences Limited. This book was released on 2009 with total page 742 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book International GAAP 2013 written by Ernst & Young LLP and published by John Wiley & Sons. This book was released on 2013-06-21 with total page 4412 pages. Available in PDF, EPUB and Kindle. Book excerpt: International GAAP® 2013 goes much further than explanation. It provides a comprehensive guide to interpreting and implementing IFRS, sets IFRS in a relevant business context and provides insights into how complex practical issues should be resolved in the real world of global financial reporting. This book is an essential tool for anyone applying, auditing, interpreting, regulating, studying or teaching international financial reporting. Written by financial reporting professionals from the International Financial Reporting Group of Ernst & Young, this three-volume guide to reporting under IFRS provides a global perspective on the real-world interpretation and practical application of IFRS. Complex technical accounting issues are explained clearly and IFRS is set in a practical context with numerous worked examples and hundreds of illustrations from the published financial reports of major listed companies from around the world. The 2013 edition of International GAAP® has been fully revised and updated in order to: Address all new, revised and amended authoritative pronouncements and interpretations including, for many entities, the mandatory adoption in 2013 of IFRS 10 (Consolidated Financial Statements), IFRS 11 (Joint Arrangements), IFRS 12 (Disclosure of Interests in Other Entities), IFRS 13 (Fair Value Measurement) and IAS 19 Revised (Employee Benefits). Explain the many initiatives and discussions that are currently being pursued by the IASB and by the IFRS Interpretations Committee and the potential consequential changes to accounting requirements. In particular, projects on Financial Instruments, Revenue Recognition, Leases and Insurance Contracts may all significantly change current accounting practice. Provide insight and guidance from a truly global perspective on the many issues relating to the interpretation and practical application of IFRS, based on the extensive experience of the book’s authors in dealing with recent day-to-day practical issues. www.igaap.info
Download or read book Contemporary Business written by Louis E. Boone and published by John Wiley & Sons. This book was released on 2024-10-01 with total page 610 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Amazon's founder, Jeff Bezos continues to lead a company that has gone from clever garage-based startup to global e-commerce and technology powerhouse. His journey in transforming the budding company focused simply on selling books over the internet to one of the world's most influential companies highlights two of the greatest forces that are influencing business today: globalization and technology. Innovative companies like Amazon contribute greatly to the national and global economy. A growing economy, one with increased production of goods and services over time, also yields income for its business owners and their employees. Businesses are how we make and share new wealth through things like products, services, pay for employees, and taxes that go to the government at different levels. A country depends on the wealth its businesses generate, from giants like the Walt Disney Company, to nimble, fast-growing, online startups like Airbnb, and even local mom-and-pop diners where you live. What all these companies and many others share is a creative approach to meeting society's needs and wants"--
Download or read book Doing Business in Europe written by Gabriele Suder and published by SAGE. This book was released on 2011-12-31 with total page 474 pages. Available in PDF, EPUB and Kindle. Book excerpt: Electronic Inspection Copy available for instructors here This new edition of Doing Business in Europe covers all of the key topics covered on European Business courses at both undergraduate and postgraduate level, making it a must-have for students and practitioners alike. Written in a clear and accessible way, this new textbook has been fully revised and updated to take into account recent developments in Europe, changing European Union policies and the resulting business implications. This new edition draws a stronger link between the European business environment and the real business implications facing companies operating in Europe. This easy-to-follow text addresses the challenges and opportunities facing those doing business in Europe, while setting these in a global context. New to this edition: - Expanded coverage of lobbying, SMEs and globalization - New real-life case studies using a wide range of examples from across Europe - Extensive pedagogical features including a glossary, revised discussion questions and more mini case studies An accompanying comprehensive companion website www.sagepub.co.uk/suder2e provides you with full-text journal articles, an Instructor′s Manual, PowerPoint slides and a country-by-country study. The website also provides additional case studies, video material, and a multiple choice testbank for lecturers.
