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Author | : United Nations Publications |
Publisher | : UN |
Total Pages | : 0 |
Release | : 2019-06-18 |
Genre | : Business & Economics |
ISBN | : 9789211129380 |
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The International Accounting and Reporting Issues 2018 Review presents a review of recent developments on reporting on the performance of enterprises in attaining the Sustainable Development Goals, and on practical implementation aspects of both of International Financial Reporting Standards (IFRS) and International Public Sector Accounting Standards (IPSAS). It discuss implementation considerations for recently issues IFRS dealing with financial instruments, revenue from contracts with customers, leases and insurance contracts. With respect to IPSAS, the 2018 Review discusses overall implementation in different regions of the world and practical implementation considerations such as regulatory, institutional and technical aspects.
Author | : Bernan |
Publisher | : United Nations Publications |
Total Pages | : 200 |
Release | : 2008 |
Genre | : Business & Economics |
ISBN | : 9789211127324 |
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Proceedings of the 24th annual session of the Intergovernmental Working Group of Experts on International Standards of Accounting & Reporting (ISAR), held in Paris from 30 October to 1 November 2007
Author | : Roger Hussey |
Publisher | : John Wiley & Sons |
Total Pages | : 398 |
Release | : 2005-04-22 |
Genre | : Business & Economics |
ISBN | : 0471727156 |
Download International Financial Reporting Standards Desk Reference Book in PDF, ePub and Kindle
"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 Board In 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 impact A dictionary of words and phrases used in the international business world, with a strong emphasis on terms used by the International Accounting Standards Board History of the International Accounting Standards Board: how it was formed, its structure, and the way it operates Insights on future trends of the International Accounting Standards Board
Author | : |
Publisher | : United Nations Publications |
Total Pages | : 131 |
Release | : 2006-10 |
Genre | : Business & Economics |
ISBN | : 9789211126976 |
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The 2005 Review contains the proceedings of the 22nd session of the Intergovernmental Working Group of Experts on International Accounting and Reporting Standards (ISAR). During this session, the Group of Experts deliberated on two main agenda items: review of practical implementation issues of International Financial Reporting Standards (IFRS) and comparability and relevance of existing indicators on corporate responsibility. On 24 November 2005, the UNCTAD secretariat organized a technical workshop on the practical implementation of International Financial Reporting Standards (IFRS). The workshop addressed many technical issues such as first-time implementation of IFRS; measurement and recognition, including fair value measurement requirements; revenue recognition; and opportunities for cooperation and coordination in the implementation of IFRS. The event featured several leading experts in the area of IFRS.
Author | : Lee H. Radebaugh |
Publisher | : John Wiley & Sons |
Total Pages | : 520 |
Release | : 2006-01-04 |
Genre | : Business & Economics |
ISBN | : 0471652695 |
Download International Accounting and Multinational Enterprises Book in PDF, ePub and Kindle
Make informed decisions in today's dynamic international business environments International accounting has never been so exciting. Not only is the pace of international business, finance, and investment rapidly increasing, but we are also moving closer than ever before toward a convergence of accounting standards worldwide. Updated and revised to keep pace with these changes, this Sixth Edition of Radebaugh, Gray, and Black's International Accounting and Multinational Enterprises focuses on international business strategies and how accounting applies to these strategies. You'll learn how to use financial and accounting information across borders, and make more informed decisions in an increasingly complex international business environment. The authors also explain the key factors, including cultural differences, that influence accounting standards and practices in different countries, and how those factors impact the harmonization of standards worldwide. New to This Edition: * New coauthor, Ervin L. Black of Brigham Young University. * Updated coverage on corporate governance, Sarbanes-Oxley, the Public Company Accounting Oversight Board (PCAOB), and how these forces affect U.S.-based multinationals, as well as companies in other countries. * Increased coverage of the efforts of the International Accounting Standards Board (IASB) to establish a uniform set of International Financial Reporting Standards (IRFS) worldwide and its interface with different national standard setters, especially the FASB. Special attention is given to the experience of the European Union and Australia in adopting IFRS in 2005. * A web-based International Accounting Practice Problem, which helps students see how to apply IFRS to a set of transactions. * Brief, user-oriented examples called Strategic Decision Points at the beginning of each chapter. * Expanded end-of-chapter material, including more discussion questions and exercises. * New cases (two per chapter) on the web. * Accounting for foreign exchange is now covered in two chapters. One chapter focuses on accounting issues, and the other chapter, which is new, focuses on foreign exchange risk management.
Author | : Greg N. Gregoriou |
Publisher | : Butterworth-Heinemann |
Total Pages | : 628 |
Release | : 2006 |
Genre | : Business & Economics |
ISBN | : |
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'International Accounting' is aimed at professional accountants who need to keep up to date with the various topics within its pages, including fair value accounting under IAS/IFRS, adopting and implementing international financial reporting standards in transition economies and impairment of fixed assets.
Author | : United Nations Conference on Trade and Development |
Publisher | : United Nations Publications |
Total Pages | : 139 |
Release | : 2005 |
Genre | : Business & Economics |
ISBN | : 9789211126822 |
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This publication contains the proceedings of the 21st session of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR), held in Geneva in October 2004. Issues discussed include: the comparability and relevance of existing indicators on corporate social responsibility; corporate governance disclosure requirements; the implementation of international accounting and auditing standards; and convergence to the international financial reporting standards (IFRSs) and ISAs (international standards on auditing.
Author | : Paul Rosenfield |
Publisher | : Routledge |
Total Pages | : 662 |
Release | : 2006-04-18 |
Genre | : Business & Economics |
ISBN | : 1135990093 |
Download Contemporary Issues in Financial Reporting Book in PDF, ePub and Kindle
With the collapse of Enron and other similar scandals, financial reporting and its relation to corporate governance has become a contentious issue. In this revealing book, author Paul Rosenfield involves the reader in exploring contemporary financial reporting and skilfully highlights the deficiencies in current methods. In doing so it provides a user-oriented guide to the salient issues which affect all aspects of financial accounting. Contemporary Issues in Financial Reporting challenges the reader to critically think through the issues and arguments involved in the practice of financial reporting. It goes to the heart of the most difficult and controversial problems, investigating the major issues and commenting upon the solutions offered in financial reporting literature. The grave defects in current accepted accounting principles are demonstrated and exposed, and alternative solutions are offered. Written by a former Secretary General of the International Accounting Standards Committee, practitioners and accounting scholars alike will find this volume to be an essential addition to their libraries.
Author | : |
Publisher | : |
Total Pages | : |
Release | : 2001 |
Genre | : International business enterprises |
ISBN | : |
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Author | : Shahrokh M. Saudagaran |
Publisher | : CCH |
Total Pages | : 292 |
Release | : 2009 |
Genre | : Business & Economics |
ISBN | : 9780808020585 |
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