Understanding Financial Reporting a non-technical guide
"This book is written by authors who clearly understand the challenges facing all who seek to understand and apply international standards. I recommend it to you."-From the Foreword by Sir David Tweedie Chair of the International Accounting Standards BoardIn this defining resource, authors...
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| Format: | UnknownFormat |
| Sprache: | eng |
| Veröffentlicht: |
Hoboken
Wiley
2023
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| Online Zugang: | Inhaltsverzeichnis Klappentext |
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Tag hinzufügen | Zusammenfassung: | "This book is written by authors who clearly understand the challenges facing all who seek to understand and apply international standards. I recommend it to you."-From the Foreword by Sir David Tweedie Chair of the International Accounting Standards BoardIn this defining resource, authors Roger Hussey and Audra Ong have compiled everything accountants, executives, and organizations in different countries need to reach agreement on accounting rules and standards. International Financial Reporting Standards Desk Reference includes a background on how the movement toward a common language for international accounting evolved to its present state, summarizes existing standards highlighting the key issues covered, and captures those terms and phrases that are fundamental to an understanding of the common language of global business.Written to help readers fully comprehend this global language, International Financial Reporting Standards Desk Reference includes:An overview of the International Accounting Standards (IAS) and Inter-national Financial Reporting Standards (IFRS) and their impactA dictionary of words and phrases used in the international business world, with a strong emphasis on terms used by the International Accounting Standards BoardHistory of the International Accounting Standards Board: how it was formed, its structure, and the way it operatesInsights on future trends of the International Accounting Standards Board. Intro -- INTERNATIONAL FINANCIAL REPORTING STANDARDS DESK REFERENCE -- Contents -- Foreword -- Preface -- Acknowledgments -- Part One: OVERVIEW: STANDARD SETTING NATIONALLY AND GLOBALLY -- Chapter 1: The Growth of National Standards -- EARLY DEVELOPMENTS -- THE ADVENT OF REGULATION -- Chapter 2: Developing International Accounting Standards -- THE EMERGENCE OF NATIONAL SIMILARITIES -- THE IMPETUS FOR GLOBAL STANDARDS -- THE INTERNATIONAL ACCOUNTING STANDARDS COMMITTEE -- Chapter 3: The International Accounting Standards Board -- FORMATION OF THE IASB -- STRUCTURE OF THE IASB -- FUNDING AND OPERATION OF THE IASB -- ENFORCEMENT -- THE PATH TO CONVERGENCE -- Chapter 4: Internationalization and the G4+1 Countries -- INTRODUCTION -- AUSTRALIA AND NEW ZEALAND -- CANADA -- UNITED KINGDOM -- UNITED STATES -- Chapter 5: Different Views of Convergence -- INTRODUCTION -- JAPAN -- MALAYSIA -- PEOPLE'S REPUBLIC OF CHINA -- TAIWAN, REPUBLIC OF CHINA -- ISLAMIC FINANCE AND STANDARD SETTING -- Chapter 6: Responding to Internationalization -- PROGRESS AND PROBLEMS -- EFFECTS AND ACTION -- Chapter 7: The Role of the Accountant -- THE RIPPLE EFFECT -- THE MAIN CHANGES -- THE LINK WITH CORPORATE GOVERNANCE -- FINAL CHECK -- Bibliography -- Part Two: GUIDE TO INTERNATIONAL FINANCIAL REPORTING STANDARDS -- Introduction to the Guide -- INTERNATIONAL FINANCIAL REPORTING STANDARDS -- INTERPRETATIONS OF INTERNATIONAL FINANCIAL REPORTING STANDARDS -- CURRENT ACTIVITIES -- Framework for the Preparation and Presentation of Financial Statements -- IAS 1 Presentation of Financial Statements -- IAS 2 Inventories -- IAS 7 Cash Flow Statements -- IAS 8 Accounting Policies, Changes in Accounting Estimates, and Errors -- IAS 10 Events after the Balance Sheet Date -- IAS 11 Construction Contracts -- IAS 12 Income Taxes -- IAS 14 Segment Reporting. |
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| Beschreibung: | ix, 401 Seiten |
| ISBN: | 9789811275531 978-981-12-7553-1 |