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The International Financial Reporting Standards are quite different from other sets of accounting standards, and are fundamentally different from US-GAAP, in that they are based on principles, and not on detailed rules. "Financial Reporting under IFRS: A topic-based approach" offers a global perspective on IFRS by presenting the prescribed rationale and principles and illustrating them through numerous examples from large international companies. It aims to develop the fundamental skills necessary to read and use the information contained in all types of financial statements, through examples, activities, questions and answers.
The book is broadly divided into three sections. Section one examines the structure of the Balance Sheet and the Income Statement, their links and the accounting mechanisms used to prepare them. Section two deals with the identification, evaluation and reporting of Balance Sheet items. Section three covers the use of financial statements to analyze a firm's performance and its risks. Throughout the book special topics are covered, including Derivatives and Hedge accounting (IAS 39), Business Combination (IFRS 3) and Operating Segments (IFRS 8).
"Financial Reporting under IFRS" is ideally suited to the needs of students of accounting and financial reporting, but all users of financial statements, from creditors and investors to suppliers, customers, employees and governments will benefit from its concise, topic-based approach.
This concise and informative guide to the financial statements of companies has been thoroughly revised and updated for this new edition. The language of accounting and finance is presented in a clear and accessible manner. No previous knowledge of accountancy is assumed and the emphasis is on analysis and interpretation rather than accounting techniques. Referring throughout to the financial statements of actual companies, Professor Parker shows not only how to read a balance sheet but also what investors should look out for. He explains many important financial and accounting concepts, and deals with taxation, audit, profitability and return on investment, liquidity and cash flows, sources of funds and capital structure.
Corporate Financial Accounting and Reporting is a comprehensive accounting textbook directed at those using financial reports. Its aim is to help current and future managers gain a thorough understanding of companies' published reports and is unique in the fact that it covers all three years of a traditional financial accounting course. The text is divided into 3 parts: the first covers the foundations of accounting, the second part considers the components of financial statements in more depth and the third part explores how investors analyse financial statements. Recognising the increasingly international nature of accounting, this book provides full coverage of international accounting standards with the European Union's Company Law Directives providing its legal framework Corporate Financial Accounting and Reporting is designed for international MBA programmes and specialist postgraduate programmes in international business/finance in Europe. It can also be used in international business programmes at the undergraduate level.
BPP Learning Media delivers a range of accessible and focused study materials covering AAT s QCF standards. Our paper materials and online equivalents will help ensure you are ready for your assessments and prepared for your career in accounting.
Due to the complexities of US GAAP accounting, many smaller entities decide that financial statements prepared by applying the cash- or tax-basis of accounting better suits their needs. But unlike GAAP, little authoritative guidance is available for these methods. This practice aid was created to address that issue by supplying guidelines and best practices that promote consistency, and resolving the most common and difficult questions that preparers face. Who Will Benefit: This edition will help individuals in business and industry, as well as public accounting, who prepare financial statements when applying the cash- or tax-basis of accounting.
3 key facts -;EU law states that all listed companies must use the new standards from 2005 for consolidated accounts;By 2005 a total of 91 countries will be using the new standards;All British companies including unlisted companies - will be able to use the new standards from 2005 for both consolidated and individual accounts
Corporate Financial Reporting critically examines contemporary corporate financial reporting. The complexity of the reporting process and the myriad of issues facing the directors, accountants and auditors can only be successfully understood from a firm conceptual base. Recent financial scandals clearly highlight the interrelationships between all the themes explored in this book, from financial reporting to auditing, from management's motivations to fraud.
Special features of this book include:
- A critical examination of accounting 'theory'
- Senior practitioners' insights on 'a true and fair view'
- An exploration of 'the financial reporting expectations gap'
- A discussion of the nature of 'corporate performance'
- An examination of corporate fraud
- An examination of the implications of 'real-time' reporting by companies
- Discussion questions at the end of each chapter
The book will be relevant to advanced undergraduate as well as postgraduate and MBA students.
A comprehensive guide to real-world IFRS 13 application Mastering Fair Valuation: Approaches and Applications under IFRS is a comprehensive guide to IFRS 13, with expert guidance toward real-world application. Offering a detailed theoretical and practical grounding, this guide is a must-have reference for valuation professionals. Coverage includes a complete background of the standard, a discussion of challenges in its application, the impact of unique industry features, and implementation tips from the practitioner's perspective. Illustrations and examples clarify complex topics, step-by-step instructions help you get quickly up to speed, and useful checklists enable you to start incorporating IFRS 13 in practice. IFRS 13: Fair Value Measurement is one of the most debated accounting standards, as it represents a major departure from historical, cost-based accounting. The "fair value hierarchy" was designed to increase consistency and comparability by categorising inputs from high- to low-priority, encompassing all points from quoted active market prices at the top to unobservable inputs at the bottom. This book explains how the standard is applied, and shows you how to work with and around common challenges. * Learn what has changed in IFRS 13 * Measure fair value for different assets and liabilities * Overcome major industry-specific valuation issues * Examine the computational framework of fair valuation Originally issued in May 2011, IFRS 13 became compulsory as of 2013. Mastering Fair Valuation tackles the practical aspects of valuation under the new standard, giving practitioners the guidance and understanding they need to apply it effectively.
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