Ifrs Explained
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IFRS Explained
Author | : BPP Learning Media |
Publsiher | : BPP Learning Media |
Total Pages | : 433 |
Release | : 2015-10-31 |
Genre | : Business & Economics |
ISBN | : 9781472740632 |
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BPP Learning Media's Explained Range of Texts are invaluable guides which provide expert practical guidance for professionals. Helping the reader master key concepts and gain an understanding of complex topics, our Texts utilise a clear format with information broken down into manageable segments
IFRS Explained
Author | : BPP Learning Media |
Publsiher | : BPP Learning Media |
Total Pages | : 433 |
Release | : 2012-05-01 |
Genre | : Business & Economics |
ISBN | : 9780751797251 |
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International Financial Reporting Standards are now being adopted in more and more jurisdictions all around the world. They are currently required or permitted in over 100 countries including the US, Japan and member states of the EU.
Insights into IFRS KPMG s practical guide to International Financial Reporting Standards 1
Author | : Anonim |
Publsiher | : Unknown |
Total Pages | : 1468 |
Release | : 2013 |
Genre | : Electronic Book |
ISBN | : OCLC:931452640 |
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Consolidated financial statements in IAS IFRS and German GAAP Major differences explained
Author | : Khanh Pham-Gia |
Publsiher | : GRIN Verlag |
Total Pages | : 28 |
Release | : 2009-07-24 |
Genre | : Business & Economics |
ISBN | : 9783640383337 |
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Research Paper (undergraduate) from the year 2008 in the subject Business economics - Business Management, Corporate Governance, grade: 1,3, University of applied sciences, Munich, language: English, abstract: Due to a regulation of the European Union (EU) concerning financial accounting issued on June 6th, 2002, all listed companies in EU are obligated to provide their Consolidated Financial Statements (CFS) in accordance with financial accounting principles of International Accounting Standards (IAS) or International Financial Reporting Standards (IFRS) from January 1st, 2005. This regulation enables a necessary harmonization of accounting principles within the EU and supports a clear comparability of CFS worldwide. The object of this study is to analyze major differences of CFS in German GAAP and IAS/IFRS. Thereby, variations of both accounting standards are compared and a major difference is explained thoroughly with a concrete example. The major differences of CFS in IAS/IFRS and German GAAP result from different aims of both accounting standards. The German GAAP is strongly based on prudence principle for protection of creditors and authoritative principle (tax accounting based on commercial accounting). In comparison, the IAS/IFRS deliver potential investors realistic and decision useful information about assets, finance, and profit situations of a company (true and fair view / fair presentation principle). These basic principles could be reflected in several key points of the both accounting standards whose differences are clarified in this study. Furthermore, an essential key point of CFS namely the basis of consolidation (contains enterprises included in the consolidation and capital consolidation methods) is illuminated with a concrete example. Hereby, the relation between the control influence of the parent enterprise on its “sub-entities” and the correspondent capital consolidation methods are studied.
IFRS Explained
Author | : BPP Learning Media |
Publsiher | : Unknown |
Total Pages | : 135 |
Release | : 2016-12-31 |
Genre | : Electronic Book |
ISBN | : 1509702717 |
Download IFRS Explained Book in PDF, Epub and Kindle
BPP Learning Media's Explained Range of Texts are invaluable guides which provide expert practical guidance for professionals. Helping the reader master key concepts and gain an understanding of complex topics, our Texts utilise a clear format with information broken down into manageable segments
IFRS For Dummies
Author | : Steven Collings |
Publsiher | : John Wiley & Sons |
Total Pages | : 423 |
Release | : 2012-03-15 |
Genre | : Business & Economics |
ISBN | : 9781119966531 |
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The easy way to get a grip on International Reporting Standards IFRS For Dummies is your complete introduction to IFRS and international accounting and balancing standards. Combining all the facts needed to understand this complex subject with useful examples, this easy-to-read guide will have you on top of IFRS in no time. In plain English, it helps you make sense of IFRS and your understanding of: what they are and where they apply; how to adopt IFRS for the first time; how IFRS affects the key components of your financial statements; how to disclose information in financial statements; and much more. Covers what to do if you're applying IFRS for the first time Explains complicated material in plain English Helps you make sense of this principles-based set of standards that establish broad rules for financial reporting If you're an accountant, student, or trainee in need of accessible information on IFRS, this hands-on, friendly guide has you covered.
IFRS Explained
Author | : BPP Learning Media (Firm) |
Publsiher | : Unknown |
Total Pages | : 322 |
Release | : 2010 |
Genre | : Accounting |
ISBN | : 0751785458 |
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IFRS Made Easy
Author | : Steven M. Bragg |
Publsiher | : John Wiley & Sons |
Total Pages | : 288 |
Release | : 2010-11-17 |
Genre | : Business & Economics |
ISBN | : 9781118003640 |
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The definitive guide to all things IFRS IFRS Made Easy provides complete, easy-to-navigate coverage of all International Financial Reporting Standards (IFRSs) with concise explanations and hundreds of supporting examples. This reference tool goes anywhere you go-to a client's office, on a business trip, or to an important lunch meeting, with on-the-spot answers to any questions that arise. Practical, plain -language explanation of the international financial accounting and reporting standards Summarizes International Financial Reporting Standards Liberally sprinkled with definitions and examples Notes applicable IFRS source documents Written for every company struggling with the impact of convergence, IFRS Made Easy clearly explains how IFRS will impact your company, how you will need to account for various specific items, and more. This book is filled with practical techniques and rules of thumb for understanding the day-to-day IFRS issues every accountant, controller or CFO is sure to face-and puts all the answers you need at your fingertips.