International accounting standards board
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Wiley IAS 2003 is the compact yet truly comprehensive quick–reference guide that accountants can depend on to assist in the prepa– ration and understanding of financial statements presented in accordance with IAS. This new edition includes complete coverage of all the standards issued or revised by the International Accounting Standards Committee under the IOSCO′s "core set of standards" program, as well as all other extant requirements.
981p vimeyers 29-05-2024 5 2 Download
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Ebook "Audit and accounting guides - Depository and lending institutions: Banks and savings institutions, credit unions, finance companies, and mortgage companies" offers clear and practical guidance of audit and accounting issues such as transfers and servicing, troubled debt restructurings, financing receivables and the allowance for loan losses, and fair value accounting. It also provides direction for institutions assessing their operations and internal controls for regulatory considerations as well as discussions on existing regulatory reporting matters.
859p tuongnhuoclan 28-11-2023 3 3 Download
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Ebook "Comparative international accounting (9th edition)" takes a comprehensive look at the international dimensions of financial accounting and reporting. Whilst the majority of chapters have been written by the books two main authors, the text includes several contributions from a diverse group of international experts, all of whom are leading practitioners or academics.
601p tuongnhuoclan 28-11-2023 7 4 Download
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Ebook "Accounting with heart: China's role in international finance and business" shows through this extraordinary collection of writings, both the breadth of his world view and the connections which surely exist between the finance, the arts, philosophy and culture. This book is a remarkable testimony to how China elaborated its voluntary policy toward adopting International Financial Reporting Standards.
212p tuongnhuoclan 27-11-2023 13 4 Download
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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 Download
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Continued part 1, part 2 of ebook "Petroleum accounting: Principles, procedures and issues (5th edition)" provides readers with contents including: accounting for conveyances; production payments and net profits interests; farmouts, carried interests, and unitizations; accounting for partnership interests; accounting for international operations; basic E&P income tax rules; accounting for income taxes; nonvalue disclosures about oil and gas producing activities; value-based disclosures;...
596p mocthanhdao0210 19-11-2023 8 4 Download
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Part 1 of ebook "Frequently asked questions in IFRS" provides readers with contents including: Chapter 1 - What is the role of the international accounting standards board (IASB)?; Chapter 2 - Frequently asked questions;...
290p mocthanhdao0210 19-11-2023 4 4 Download
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Ebook "Audit risk alert: General accounting and auditing developments (2017/18)" helps you plan and perform your audits and can be used by an entity's internal management to identify issues significant to the industry. It also provides information to assist you in achieving a more robust understanding of the business, economic, and regulatory environments in which your clients operate.
97p mocthanhdao0210 19-11-2023 8 5 Download
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Ebook "Pick a number: Internationalizing U.S. accounting" describes in nontechnical language: the process for setting accounting regulations in the United States; attempts to establish international standards and the barriers confronted; U.S. involvement in international activities through a process known as convergence; successes and failures in agreeing on international rules; differences that have halted convergence and the U.S. strategy.
168p mocthanhdao0210 19-11-2023 8 4 Download
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Advanced financial accounting - Lecture 25: IASB frame-work. The main topics covered in this chapter include: international accounting standard board; financial statements; balance sheet; income statement; statement of changes in equity; cash-flow statement; notes;... Please refer to the lecture for details!
14p hanlamcoman 26-11-2022 9 2 Download
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The paper examines the factors that influence the process of applying international financial reporting standards to Vietnamese SMEs. The author conducted a survey of 100 general accountants in small and medium-sized enterprises to identify factors affecting the application of international financial reporting standards for small and medium-sized enterprises. Research has shown that the legal environment factor has a greater influence on the application of international financial reporting standards for small and medium-sized enterprises than those of cultural and business environment.
7p alucardhellsing 04-05-2022 35 2 Download
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In this study, attention is drawn to the assessment and recognition of the derivatives in line with the aforementioned standards, and alternative solutions are discussed.
10p guineverehuynh 20-06-2020 14 1 Download
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In the trend of globalization of accounting, Vietnam will not be outside the process of integration with the system of International Financial Reporting Standards. This article will review the process of formation and development of IFRS, the IFRS trends and the advantages and disadvantages of applying IFRS in Vietnam.
17p vimadrid2711 18-12-2019 38 0 Download
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This paper examines the risks, accounting practices and disclosures of companies who accept cryptocurrency for the payment of products or services. We provide a brief history of cryptocurrency and blockchain technology that allows the reader to deepen their understanding of the subject before moving on to a discussion of how regulatory bodies such as the Financial Accounting Standards Board (FASB), the Securities and Exchange Commission (SEC) and the Internal Revenue Service (IRS) are treating the accounting for cryptocurrency transactions.
6p viankara2711 04-12-2019 19 2 Download
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This paper contends the data specifically used to evaluate accounting measurement issues. The data will be divided into initial and subsequent recognition because such partition collectively affects the financial report figures.
13p vititan2711 14-08-2019 26 0 Download
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This chapter presents the following content: International accounting environment, international accounting standards board (IASB), IASB authorities, IASB due process, interpretations committee due process, IASB’s conceptual framework,...
11p shiwo_ding2 03-04-2019 18 0 Download
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Appendix E - International financial reporting standards. After completing this chapter, students will be able to: Explain the reasons for differences in accounting practices across countries, understand the role of the International Accounting Standards Board (IASB) in the development of International Financial Reporting Standards (IFRS), recognize the major differences between U.S. GAAP and IFRS.
23p ngocbattrac10 13-01-2018 31 1 Download
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Chapter 3 - International convergence of financial reporting. After completing this chapter, students will be able to: Convergence - the buzz word in international financial reporting, other organizations involved in harmonization, the international accounting standards committee, evolution of the international accounting standards board (IASB), IASB framework and IFRS,...
39p nomoney2 10-02-2017 59 2 Download
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Chapter 18 - Integrated audits of internal control. This chapter explained the nature of integrated audits of public companies performed in response to the Sarbanes-Oxley Act of 2002 and in accordance with Public Company Accounting Oversight Board Standard No. 2.
12p nomoney2 10-02-2017 56 3 Download
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As the International Accounting Standards Board (IASB) continues towards its goal of a set of high quality financial reporting standards and makes significant strides in achieving global convergence of accounting standards worldwide
407p phamphat94 08-12-2013 150 25 Download