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IFRS financial statement
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This paper emphasizes the context and the method of fair value measurement according to International Financial Reporting Standards No 13 (IFRS 13). The term "fair value" is a new concept in Vietnam because of the dominant application of historical cost. Vietnam has gradually updated the fair value method, with historical cost method to assess each kind of asset at timing of financial statement.
8p
vilarry
01-04-2024
7
1
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The purpose of this study was to investigate the adaptation of International Financial Reporting Standards (IFRS) in supply chain management. This article provides a comprehensive critical analysis of the provisions of IFRS for accounting for intangible assets from the point of view of their practical application in supply chain. The objects of the study were Russian companies, because generally while composing financial statements in accordance with IFRS, there might be problems of accounting for intangible assets due to the imperfection of these regulations.
6p
longtimenosee06
27-03-2024
3
2
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This study aims to examine the effect of the International Financial Reporting Standards (IFRS) adoption on supply chain management and earnings persistence. This research is quantitative research with multiple linear regression models. The sample used in this research is manufacturing companies listed on the Indonesia Stock Exchange (IDX). The type of data used in this study is secondary data in the form of financial statements and annual companies listed on the Stock Exchange from 2009 to 2015.
7p
longtimenosee04
06-03-2024
8
1
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Ebook "Accounting and business valuation methods: How to interpret IFRS accounts" is intended to appeal to junior accountants and entrepreneurs who need guidance and practical analytical tools to enable them to develop business plans, raise capital and assess risk. Readers can initiate their own business plans by copying over 200 lines of formulae that create a 5 year plan that includes an earnings statement (or profit and loss account), balance sheet and cash flow statement.
309p
tuongnhuoclan
28-11-2023
12
5
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Part 1 of ebook "Willey guide to fair value under IFRS" provides readers with contents including: fair value concept; the cost approach; the market approach; income approach capitalization methods; excellent valuation reports; assessing external risks; strategy and benchmarking; cost of capital; risks and rewards; financial statement analyses;...
332p
tuongnhuoclan
27-11-2023
8
5
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Continued part 1, part 2 of ebook "Willey guide to fair value under IFRS" provides readers with contents including: intellectual property rights; intangible assets; manufacturing in crisis periods; mineral properties; pass-through entities; petroleum resources; pharmaceuticals and biotechnology; plant and equipment; retail locations; share-based payments; software and systems;...
293p
tuongnhuoclan
27-11-2023
6
5
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Part 1 of ebook "The handbook to IFRS transition and to IFRS U.S. GAAP dual reporting: Interpretation, implementation and application to Grey Areas" provides readers with contents including: introduction and scope of book; IFRS first-time adoption requirements and interaction with U.S. GAAP and SEC rules and regulations; dual reporting for the statement of financial position;...
384p
mocthanhdao0210
19-11-2023
8
5
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Continued part 1, part 2 of ebook "The handbook to IFRS transition and to IFRS U.S. GAAP dual reporting: Interpretation, implementation and application to Grey Areas" provides readers with contents including: dual reporting for the statements of income; dual reporting for the statement of cash flows; dual reporting for the statement of changes in equity; dual reporting for interim financial statement;...
463p
mocthanhdao0210
19-11-2023
5
5
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Continued part 1, part 2 of ebook "International GAAP® 2016: Generally accepted accounting practice under international financial reporting standards" provides readers with contents including: capitalisation of borrowing costs; construction contracts (IAS 11); government grants; service concession arrangements; provisions, contingent liabilities and contingent assets; revenue recognition (IAS 18); revenue from contracts with customers (IFRS 15); share-based payment; events after the reporting period;...
2873p
mocthanhdao0210
20-11-2023
5
3
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Part 1 of ebook "IFRS and XBRL: How to improve business reporting through technology and object tracking" provides readers with contents including: international financial reporting standards (IFRS); framework, standards and interpretations of IFRS; practice statement management commentary; IFRS disclosures, other reporting standards and assurance;...
382p
mocthanhdao0210
19-11-2023
6
5
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Continued part 1, part 2 of ebook "IFRS and XBRL: How to improve business reporting through technology and object tracking" provides readers with contents including: XBRL – using technology to implement standards; tracking objects – a paradigm shift in business reporting; IFRS + XBRL = driving change; IFRS example – for familiarisation;...
371p
mocthanhdao0210
19-11-2023
8
5
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Part 1 of ebook "Wiley IFRS essentials" provides readers with contents including: the conceptual framework for financial reporting; IAS 1 presentation of financial statements; IAS 2 inventories; IAS 7 statement of cash flows; IAS 8 accounting policies, changes in accounting estimates, and errors; IAS 10 events after the reporting period; ias 11 construction contracts;...
256p
mocthanhdao0210
19-11-2023
9
5
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Part 1 of ebook "IFRS and US GAAP: A comprehensive comparison" provides readers with contents including: Chapter 1 - Standard setting; Chapter 2 - The framework; Chapter 3 - Property, plant, and equipment; Chapter 4 - Inventory; Chapter 5 - Provisions and contingencies; Chapter 6 - Intangible assets; Chapter 7 - Share-based compensation; Chapter 8 - Financial instruments; Chapter 9 - Leases; Chapter 10 - Revenue;...
122p
mocthanhdao0210
19-11-2023
5
4
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Part 1 of ebook "Wiley IFRS 2010: Interpretation and application of International Financial Reporting Standards 2010" provides readers with contents including: introduction to international financial reporting standards; presentation of financial statements; statement of financial position; statements of income, comprehensive income, and changes in equity; statement of cash flows; fair value; financial instruments; revenue recognition, including construction contracts;...
665p
mocthanhdao0210
19-11-2023
7
4
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Part 1 of ebook "Managing the transition to IFRS-based financial reporting: A practical guide to planning and implementing a transition to IFRS or national GAAP which is based on, or converged with, IFRS" provides readers with contents including: understanding the framework of performing a transition to IFRS-based financial reporting; international financial reporting in context; the conceptual framework of IFRS, accounting policies and the presentation of financial statements; IFRS 1 first-time adoption of IFRS;...
96p
mocthanhdao0210
19-11-2023
8
5
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Continued part 1, part 2 of ebook "Managing the transition to IFRS-based financial reporting: A practical guide to planning and implementing a transition to IFRS or national GAAP which is based on, or converged with, IFRS" provides readers with contents including: planning and implementing a transition project; training, communication and change management; the way forward – developments in selected countries; the transition to new UK GAAP;...
178p
mocthanhdao0210
19-11-2023
9
5
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Continued part 1, part 2 of ebook "Principles of group accounting under IFRS" provides readers with contents including: associated companies; joint arrangements; changes in control; disposals and deconsolidation; special areas; management consolidation; consolidated financial statements;...
396p
mocthanhdao0210
19-11-2023
10
7
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Part 1 of ebook "Principles of group accounting under IFRS" provides readers with contents including: the case study; legal requirements for consolidated financial statements; definition of groups; preparation of consolidated financial statements and annual reports; initial consolidation; subsequent consolidation;...
456p
mocthanhdao0210
19-11-2023
6
4
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Part 1 of ebook "Financial reporting under IAS/IFRS: Theoretical background and capital market evidence - A European perspective" provides readers with contents including: Chapter 1 - The decision usefulness approach to financial reporting and capital market research; Chapter 2 - The converging process in financial reporting; Chapter 3 - The IAS/IFRS adoption in the European union;...
98p
mocthanhdao0210
19-11-2023
6
4
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Continued part 1, part 2 of ebook "Frequently asked questions in IFRS" provides readers with contents including: Chapter 3 - Test your knowledge; Chapter 4 - Answers; Chapter 5 - Additional recommended reading; Appendix - The differences between full IFRS and IFRS for SMEs;...
128p
mocthanhdao0210
19-11-2023
8
5
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