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IFRS and XBRL - How to Improve Business Reporting Through Technology and Object Tracking (Hardcover)
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IFRS and XBRL - How to Improve Business Reporting Through Technology and Object Tracking (Hardcover)
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International Financial Reporting Standards are increasingly
adopted worldwide, and it is critical to understand their place
within the global business environment as well as the most
up-to-date methods of applying them. In IFRS and XBRL Kurt Ramin
and Cornelis Reiman, world authorities on IFRS, have condensed the
overwhelming flood of available material to present a comprehensive
guide to the key components of IFRS, helping to explain why they
are a priority for private enterprises and governments alike. The
book: * provides valuable commentary on key components of IFRS
which are crucial to local, national and international business
decision making * demonstrates the importance of disclosure
checklists * offers illustrative financial statements arising from
IFRS * looks at recent developments in IFRS, in particular how the
standards should be reflected in the narrative report, and what
implications they have for sustainability reporting * explores how
business reporting can be improved, for example through the
addition of non-financial reporting * examines the key issue of
emerging technology in reporting under IFRS, especially the use of
XBRL and the obvious push for a new paradigm whereby object
definitions, tracking and valuation offer considerable benefits to
the people who produce and rely upon business reports To complete
the picture, the authors examines other standards, and cover
important issues such as US GAAP convergence with IFRS, and the
important of International Valuation Standards, IFRS and XBRL is
the complete guide to the background, current state, and future of
International Financial Reporting Standards.
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