Download or read book Improving Business Reporting written by Giovanni Frattini and published by Giuffrè Editore. This book was released on 2007 with total page 846 pages. Available in PDF, EPUB and Kindle. Book excerpt:

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 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 Globalisation of Accounting Standards written by Jayne Maree Godfrey and published by Edward Elgar Publishing. This book was released on 2007-01-01 with total page 344 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this book, Jayne Godfrey and Keryn Chalmers explore the intricacies of the globalisation of accounting standards - arguably one of the most significant business developments of the wider globalisation process during the past two decades. They examine the key issues and implications of this harmonization of accounting standards from the perspectives of a diverse range of worldwide stakeholders. "Globalisation of Accounting Standards" shows that globalisation approaches differ significantly because countries seek to maintain varying degrees of sovereignty over their regulations. International differences in economic, political, legal, religious and social characteristics also affect globalisation approaches and, in turn, influence national accounting standard-setting agendas. The book explores why countries relinquish their existing national accounting standard-setting regimes to join the global movement. It also seeks to resolve questions such as: To what extent are national incentives altruistic, economic, political or social? Who are the winners and losers in the process? This authoritative book is thoroughly researched and expertly informed. Written by both academics and regulators, it tackles a critical and controversial issue in the globalisation movement. As such, it will be of great interest to a wide-ranging audience including: international, national, private and public sector standard-setters, economic regulators, accounting academics and political economists and strategists.

Download or read book Fringe benefits e rimborsi spese written by Gianluca Dan - Massimo Gabelli and published by IPSOA. This book was released on 2010-11-05 with total page 354 pages. Available in PDF, EPUB and Kindle. Book excerpt: La quarta edizione del libro “Fringe benefits e rimborsi spese”, rinnovata ed aggiornata con le previsioni della Legge Finanziaria per il 2010, L. 23 dicembre 2009, n. 191, in materia di tassazione agevolata dei premi di produttività, tiene conto di molte e importanti modifiche normative che sono diventate operative nel corso degli ultimi anni, per esempio l’eliminazione dei regimi agevolativi precedentemente previsti per le stock option o i limiti di deducibilità delle spese relative a prestazioni alberghiere e alle somministrazioni di alimenti e bevande. Il volume, pur conservando l’originaria agilità di consultazione, fornisce una trattazione completa ed esaustiva del quadro di riferimento per la qualificazione e quantificazione dei redditi di lavoro dipendente ed assimilati, ne analizza le varie fattispecie che si possono incontrare nella pratica professionale, con particolare attenzione alla disciplina delle trasferte, e le relative modalità di rimborso degli oneri sostenuti dai dipendenti, e a quella dei fringe benefits. L’ultimo capitolo è stato riservato all’esame della disciplina della deducibilità, sia ai fini delle imposte dirette (Irpef/Ires) sia ai fini IRAP, degli oneri connessi ai dipendenti e collaboratori, per aiutare nella determinazione degli importi deducibili specie quelli la cui deduzione è soggetta a limitazioni. Utile per chi deve affrontare la compilazione della dichiarazione dei redditi.

Download or read book Creazione di valore corporate governance e informativa societaria written by Piero Mella and published by Giuffrè Editore. This book was released on 2007 with total page 924 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Financial Instruments written by International Accounting Standards Board and published by . This book was released on 2003 with total page 134 pages. Available in PDF, EPUB and Kindle. Book excerpt: Compound financial instruments - Interest, dividends, losses and gains - Format, location and classes of financial instruments - Risk management policies and hedging activities - Interest rate risk - Financial assets and financial liabilities - Derivative financial instruments - Liabilities and equity.

Download or read book Correspondent Central Banking Model CCBM written by European Central Bank and published by . This book was released on 1998 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Transgender Rights written by Paisley Currah and published by U of Minnesota Press. This book was released on 2006 with total page 396 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Transgender Rights packs a surprising amount of information into a small space. Offering spare, tightly executed essays, this slim volume nonetheless succeeds in creating a spectacular, well-researched compendium of the transgender movement." -Law Library Journal Over the past three decades, the transgender movement has gained visibility and achieved significant victories. Discrimination has been prohibited in several states, dozens of municipalities, and more than two hundred private companies, while hate crime laws in eight states have been amended to include gender identity. Yet prejudice and violence against transgender people remain all too common. With analysis from legal and policy experts, activists and advocates, Transgender Rights assesses the movement's achievements, challenges, and opportunities for future action. Examining crucial topics like family law, employment policies, public health, economics, and grassroots organizing, this groundbreaking book is an indispensable resource in the fight for the freedom and equality of those who cross gender boundaries. Moving beyond media representations to grapple with the real lives and issues of transgender people, Transgender Rights will launch a new moment for human rights activism in America. Contributors: Kylar W. Broadus, Judith Butler, Mauro Cabral, Dallas Denny, Taylor Flynn, Phyllis Randolph Frye, Julie A. Greenberg, Morgan Holmes, Bennett H. Klein, Jennifer L. Levi, Ruthann Robson, Nohemy Solórzano-Thompson, Dean Spade, Kendall Thomas, Paula Viturro, Willy Wilkinson. Paisley Currah is associate professor of political science at Brooklyn College, executive director of the Center for Lesbian and Gay Studies at the CUNY Graduate Center, and a founding board member of the Transgender Law and Policy Institute. Richard M. Juang cochairs the advisory board of the National Center for Transgender Equality (NCTE) in Washington, DC. He has taught at Oberlin College and Susquehanna University. He is the lead editor of NCTE's Responding to Hate Crimes: A Community Resource Manual and coeditor of Transgender Justice, which explores models of activism. Shannon Price Minter is legal director of the National Center for Lesbian Rights and a founding board member of the Transgender Law and Policy Institute.

Download or read book The Macroeconomic Effects of Public Investment written by Mr.Abdul Abiad and published by International Monetary Fund. This book was released on 2015-05-04 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper provides new evidence of the macroeconomic effects of public investment in advanced economies. Using public investment forecast errors to identify the causal effect of government investment in a sample of 17 OECD economies since 1985 and model simulations, the paper finds that increased public investment raises output, both in the short term and in the long term, crowds in private investment, and reduces unemployment. Several factors shape the macroeconomic effects of public investment. When there is economic slack and monetary accommodation, demand effects are stronger, and the public-debt-to-GDP ratio may actually decline. Public investment is also more effective in boosting output in countries with higher public investment efficiency and when it is financed by issuing debt.

Download or read book Polymer Additive Analytics written by Jan C. J. Bart and published by Firenze University Press. This book was released on 2006 with total page 393 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Government at a Glance 2015 written by OECD and published by OECD Publishing. This book was released on 2015-07-06 with total page 214 pages. Available in PDF, EPUB and Kindle. Book excerpt: Government at a Glance provides readers with a dashboard of key public sector indicators. Each indicator is presented in a user-friendly format, with graphs, brief descriptive analysis, and methodological information.

Download or read book Transnational Accounting written by NA NA and published by Palgrave Macmillan. This book was released on 2001-05-12 with total page 3500 pages. Available in PDF, EPUB and Kindle. Book excerpt: This completely revised and expanded new edition of an acclaimed resource reflects the enormous changes that have taken place in recent years in international accounting systems. Transnational Accounting, Second Edition, is the definitive guide to accounting standards in 21 countries and entities throughout the world. Written by a team of leading experts, this authoritative reference source offers easy access to the latest procedures and regulations throughout the world, as well as guidelines for their application in a range of business settings.

Download or read book Regulating Global Corporate Capitalism written by Sol Picciotto and published by Cambridge University Press. This book was released on 2011-05-12 with total page 603 pages. Available in PDF, EPUB and Kindle. Book excerpt: This analysis of how multi-level networked governance has superseded the liberal system of interdependent states focuses on the role of law in mediating power and shows how lawyers have shaped the main features of capitalism, especially the transnational corporation. It covers the main institutions regulating the world economy, including the World Bank, the IMF, the WTO and a myriad of other bodies, and introduces the reader to key regulatory arenas: corporate governance, competition policy, investment protection, anti-corruption rules, corporate codes and corporate liability, international taxation, avoidance and evasion and the campaign to combat them, the offshore finance system, international financial regulation and its contribution to the financial crisis, trade rules and their interaction with standards especially for food safety and environmental protection, the regulation of key services (telecommunications and finance), intellectual property and the tensions between exclusive private rights and emergent forms of common and collective property in knowledge.

Download or read book Accounting Regulation in Europe written by S. McLeay and published by Springer. This book was released on 1999-04-19 with total page 416 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book describes how the rules of accounting are developed. It provides a new perspective on European accounting, showing how laws, standards, decrees and other regulations evolve, discussing and comparing the institutional settings and the legislative processes within each country. Each chapter has been written by a leading expert on financial accounting in the established countries of the European Union.

Download or read book Hard Work LGBTI Persons in the Workplace in Italy written by Giacomo Viggiani and published by . This book was released on 2017 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Dictionary of Real Estate Appraisal written by and published by . This book was released on 2002 with total page 472 pages. Available in PDF, EPUB and Kindle. Book excerpt: This reference book defines hundreds of terms related to buildings, properties, markets, regulations, and appraisal. Specialized sections cover property types, business valuation, international valuation, real estate organizations and professional designations, legal and regulatory aspects, uniform standards, information technology, measures and conversions, and architecture and construction. The architecture and construction section is heavily illustrated with black-and-white photographs and diagrams. Annotation copyrighted by Book News, Inc., Portland, OR.