International GAAP 2020

This book is an essential tool for anyone applying, auditing, interpreting, regulating, studying, or teaching IFRS.

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Author: Ernst & Young LLP

Publisher: John Wiley & Sons

ISBN: 9781119669944

Category: Business & Economics

Page: 5440

View: 474

International GAAP 2020 is a comprehensive guide to interpreting and implementing International Financial Reporting Standards (IFRS), setting IFRS in a relevant business context, and providing insights into how complex practical issues should be resolved in the real world of global financial reporting. This book is an essential tool for anyone applying, auditing, interpreting, regulating, studying, or teaching IFRS. Written by financial reporting professionals from around the world, this guide to reporting under IFRS provides a global perspective, clearly explaining complex technical accounting issues and setting IFRS in a practical context. Numerous worked examples and hundreds of illustrations from the published financial reports of major listed companies from around the world are included. The 2020 edition has been fully revised and updated with information on the latest IRFS changes and current issues.

International GAAP 2021

This book is an essential tool for anyone applying, auditing, interpreting, regulating, studying or teaching IFRS.

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Author: Ernst & Young LLP

Publisher: John Wiley & Sons

ISBN: 9781119772439

Category: Business & Economics

Page: 872

View: 203

International GAAP?? 2021 International GAAP?? 2021 is a detailed guide to interpreting and implementing International Financial Reporting Standards (IFRS). By setting IFRS in a relevant business context, it provides insights on how complex practical issues should be resolved in the real world of global financial reporting. This book is an essential tool for anyone applying, auditing, interpreting, regulating, studying or teaching IFRS. Written by EY financial reporting professionals from around the world, this three-volume guide to reporting under IFRS provides a global perspective on the application of IFRS. The book explains complex technical accounting issues clearly by setting IFRS in a practical context with numerous worked examples and hundreds of illustrations from the published financial reports of major listed companies from around the world. Volume 1 contains the following chapters and sections: International GAAP The IASB???s Conceptual Framework Presentation of financial statements and accounting policies Non-current assets held for sale and discontinued operations First-time adoption Consolidated financial statements Consolidation procedures and non-controlling interests Separate and individual financial statements Business combinations Business combinations under common control Investments in associates and joint ventures Joint arrangements Disclosure of interests in other entities Fair value measurement Foreign exchange Hyperinflation Intangible assets Property, plant and equipment Investment property Impairment of fixed assets and goodwill Capitalisation of borrowing costs Inventories Index of extracts from financial statements for all three volumes Index of standards for all three volumes Index for all three volumes EY | Assurance | Tax | Strategy and Transactions | Consulting About EY EY is a global leader in assurance, tax, strategy, transaction and consulting services. The insights and quality services we deliver help build trust and confidence in the capital markets and in economies the world over. We develop outstanding leaders who team to deliver on our promises to all of our stakeholders. In so doing, we play a critical role in building a better working world for our people, for our clients and for our communities. EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients. Information about how EY collects and uses personal data and a description of the rights individuals have under data protection legislation are available via ey.com/privacy. For more information about our organization, please visit ey.com. ?? 2021 EYGM Limited. All Rights Reserved. EYG no. 006154-20Gbl BMC Agency GA 1016270 ED None This book is printed on acid-free paper, responsibly manufactured from well-managed FSC??-certified forests and other controlled sources. This material has been prepared for general informational purposes only and is not intended to be relied upon as accounting, tax, legal or other professional advice. Please refer to your advisors for specific advice. ey.com/igaap

Wiley GAAP 2020

The most comprehensive guide to FASB Codifications, updated with the latest pronouncements Wiley GAAP 2020 is the essential resource for US GAAP implementation.

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Author: Joanne M. Flood

Publisher: John Wiley & Sons

ISBN: 9781119652625

Category: Study Aids

Page: 1456

View: 774

The most comprehensive guide to FASB Codifications, updated with the latest pronouncements Wiley GAAP 2020 is the essential resource for US GAAP implementation. Covering all codifications by the Financial Accounting Standards Board (FASB) - including the latest updates - this book provides clear explanations and practical examples for real-world application of these dynamic guidelines. Each chapter includes relevant sources of GAAP and expert guidance on interpretation, terminology, relevant concepts, and applicable rules, while in-depth discussion on the issues surrounding specific pronouncements offers informative perspective for a variety of scenarios. Staying up-to-date with constantly-evolving guidelines is a challenge. Wiley GAAP 2020 provides the guidance, insight, and perspective accounting professionals need to ensure accurate and up-to-date GAAP implementation.

GAAP

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Author: Cathrynne Sowden-Service

Publisher:

ISBN: 0639003850

Category: Accounting

Page: 374

View: 817

Comparative International Accounting

This book was first published in 1981. Until this present edition (the fourteenth), the book was jointly written by Christopher Nobes and Robert Parker. However, Bob Parker died shortly after the thirteen edition was published in 2016.

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Author: Christopher Nobes

Publisher:

ISBN: 1292296461

Category: Comparative accounting

Page: 640

View: 123

"Comparative International Accounting is intended to be a comprehensive and coherent text on international financial reporting. It is primarily designed for undergraduate and postgraduate courses in comparative and international aspects of financial reporting. A proper understanding requires broad overviews (as in Part I), but these must be supported by detailed information on real countries and companies (as in Parts II to IV) and across-the-board comparisons of major topics (as in Parts V and VI). This book was first published in 1981. Until this present edition (the fourteenth), the book was jointly written by Christopher Nobes and Robert Parker. However, Bob Parker died shortly after the thirteen edition was published in 2016. This edition is dedicated to his memory; see obituaries in the 2016 volumes of Accounting and Business Research and Accounting History. Bob's last publication was a review of the development of the contents of this book (and therefore of the world of international accounting) over its thirteen editions from 1981 onwards. Readers can consult this in Volume 21 (Issue 4) of Accounting History"--

International GAAP 2008

Generally Accepted Accounting Practice under International Financial Reporting
Standards Ernst & Young LLP . . . . . . . . . . . . . . para . 60 . . . Ch . 25 , n . ...
Objective . . . . . Ch . 28 , n . 36 , p . 2020 para . 1 . . Ch . 28 , n . 37 , p . 2020 para .
3 .

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Author: Ernst & Young LLP

Publisher: Wiley

ISBN: 0470996145

Category: Business & Economics

Page: 3424

View: 373

IFRSs, the standards set by the International Accounting Standards Board (IASB), are complex and sometimes obscure. Understanding their implications and applying them appropriately requires something special....and that is why International GAAP 2008 is the essential tool for anyone applying, auditing, interpreting, regulating, studying and teaching international financial reporting. It provides expert interpretation and practical guidance for busy professionals, and includes, in every chapter, detailed analysis of how complex financial reporting problems can be resolved appropriately and effectively. International GAAP 2008 is the only globally focused work on IFRSs. It is not constrained by any individual country’s legislation or financial reporting regulations, and it ensures an international consistency of approach unavailable elsewhere. It shows how difficult practical issues should be approached in the new complex global world of international financial reporting, where IFRSs have become the accepted financial reporting system in more than 120 countries. This integrated approach provides a unique level of authoritative material for anyone involved in preparing, interpreting or auditing company accounts, for regulators, academic researchers and for all students of accountancy. The International Financial Reporting Group of Ernst & Young includes financial reporting specialists from throughout the world. Complex technical accounting issues are explained clearly in a practical working context that enables immediate understanding of the point at issue. International GAAP 2008 is accompanied by numerous worked examples, a comprehensive discussion of the practical issues of the day and the possible alternative solutions available, and hundreds of practical illustrations taken from the actual financial statements of companies that report under IFRSs. The only globally focused work on IFRS giving an international consistency of approach unavailable elsewhere This new and essential volume of practical guidance and expert interpretation deals with every aspect of applying International Financial Reporting Standards (IFRS) appropriately and effectively Written by financial reporting experts from the International Financial Reporting Group of Ernst & Young Includes a new chapter on Extractive Industries (mining, oil & gas), the biggest industry sector in the world This new edition in the International GAAP® series serves as a successor to the same authors’ market-dominating UK GAAP and UK & International GAAP "an important part to play in the process of promoting consistent, comparable and high quality financial reporting under IFRSs … a book that not only provides an analysis of the requirements of the standards and the principles that they expound, but also presents a unique explanation of how the standards should be interpreted and applied in practice." —the Chairman of Trustees of the IASC Foundation Praise for previous editions in the International GAAP series: "A standard reference work" —Financial Times "The definitive guide to financial reporting" —The Times

Wiley GAAP for Governments 2020

This is a comprehensive guide to the accounting and financial reporting principles for state and local governments, as well as other government organizations.

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Author: Warren Ruppel

Publisher: John Wiley & Sons

ISBN: 9781119596066

Category: Study Aids

Page: 656

View: 690

A comprehensive guide to the accounting and financial reporting principles used by state and local governments As more governmental accounting standards are issued, preparers need clear guidance. The Wiley GAAP for Governments 2020: Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments guides preparers through the standards and their increasing complexity. This is a comprehensive guide to the accounting and financial reporting principles for state and local governments, as well as other government organizations. It has been written to address the needs of users and serve as a helpful resource. Wiley GAAP for Governments 2020 covers the key developments in governmental GAAP that occurred in 2019. Financial professionals can turn to this reliable reference for detailed information and guidance on implementing newly issued and revised standards. Charts and diagrams encourage enhanced understanding of the information. Practitioners will find that the book offers: Coverage of financial statements for school districts, public authorities, and pension plans Timely information about implementing accounting updates Content that stands as an application guide for practitioners Checklist for preparers to help ensure that all required disclosures are completed This thorough guide can help financial professionals successfully navigate the complexities of the latest governmental accounting standards. It is a practical resource for those who prepare the critical financial statements of government entities.

Common U S GAAP Issues Facing Accountants

Featuring the latest ASUs through the date of publication, this broad-ranging book covers FASB accounting and reporting developments that apply to all companies.

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Author: Renee Rampulla

Publisher: John Wiley & Sons

ISBN: 9781119743408

Category: Business & Economics

Page: 320

View: 500

Featuring the latest ASUs through the date of publication, this broad-ranging book covers FASB accounting and reporting developments that apply to all companies. Emphasizing financial statement disclosures in addition to accounting methods, the author presents implementation guidelines and disclosure illustrations from actual financial statements. Key topics include: The financial reporting environment Summary of recent FASB releases Accounting and reporting topics common to most entities, including the following: Recognizing revenue under the new standard The new leasing model Fair value accounting Inventory Property, plant, and equipment – including capitalized interest and nonmonetary transactions Accounting for debt Accounting for income taxes Financial statement presentation and notes disclosures The financial statements

A Quick Guide to Impact of COVID 19 on Financial Reporting

This book is an attempt to cover the requirements of the accounting standards and auditing standards, with illustrative examples and COVID-19 related extracts from published financial statements of companies.

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Author: Santosh Maller

Publisher: Bloomsbury Publishing

ISBN: 9789390176533

Category: Law

Page: 366

View: 298

Coronavirus (COVID-19) has been rightly described as an unprecedented human, economic and financial crisis facing the world. This pandemic has resulted in widespread economic uncertainty and disruption of businesses. COVID-19 has and will have far reaching implications on financial reporting. These circumstances would potentially present entities with several challenges when preparing their financial statements for year/quarter ended 31 March 2020. This book, covers some of the key financial reporting implications that companies need to consider and also, possible approaches that may be considered while dealing with the same up-keeping in view of the business objectives, financial covenants and the accounting standards. The key aspects impacted by COVID-19 for financial reporting are: asset impairment; inventory valuations and write downs; revenue recognition; debt covenants and debt servicing; foreign exchange accounting and losses/gains due to extreme volatility; litigation resulting from contractual defaults, invocation of force majeure clauses and potential exposure; insurance claims for losses during shutdown period or loss of lives; and going concern. The companies shall ensure that they provide sufficient disclosures in the notes to the financial statements with information about the entity that's useful to existing and potential investors, creditors, lenders, and other stakeholders. This book highlights the existing financial reporting requirements under Companies (Indian Accounting Standards) Rules, 2015 and Companies (Accounting Standards) Rules, 2006 that should be considered when addressing the financial effects of COVID 19 while preparing annual financial statements and possible audit approaches that can be considered relevant. The role of auditors at this stage would be under increased scrutiny as the auditors have a public interest obligation to complete the audit work in accordance with professional standards and ethics requirements. Under the current circumstances, auditors must recognise that the manner in which they conducted the audits in the past may need significant modification to address the challenges and uncertainties arising out of the impact of COVID-19. Additionally, irrespective of the challenges and uncertainties, there should not be any dilution in the reporting or non-compliance with the auditing standards in carrying out the audits. This book is an attempt to cover the requirements of the accounting standards and auditing standards, with illustrative examples and COVID-19 related extracts from published financial statements of companies.

Accounting for Non Accountants

This practical guide includes review questions in each chapter, with answers and workings where appropriate, and is supported online by over 200 questions and a glossary to develop a firm understanding of all topics.

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Author: David Horner

Publisher: Kogan Page Publishers

ISBN: 9781789664317

Category: Business & Economics

Page: 393

View: 540

Accounting has a reputation as a technical and jargon-heavy subject, but there is no reason why those without formal training cannot master the basics of interpreting accounts and making good decisions. Accounting for Non-Accountants assumes no prior knowledge of the subject area and is designed to serve as an introductory text for managers and non-specialists who wish to gain an oversight of the accounting discipline. The book covers both financial and management accounting in sufficient detail to allow data to be interpreted but in a clear and accessible manner so the reader can quickly gain an understanding of the basic principles of the subject area. Now in its 12th edition, Accounting for Non-Accountants has been fully updated to the latest regulatory requirements including the UK GAAP framework, International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS). The final chapter focuses on the impact of changes in the economic environment on businesses and there are introductions to areas including tax, transfer pricing and creative accounting. This practical guide includes review questions in each chapter, with answers and workings where appropriate, and is supported online by over 200 questions and a glossary to develop a firm understanding of all topics.

Accounting Principles

This book covers the following topics: 7- relationship between revenues and expenses Detecting and preventing fraud The n1 tax management strategy to save money Different types of accounting principles The cost principles Revenue ...

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Author: Chris Finance

Publisher:

ISBN: 9798649287289

Category:

Page: 154

View: 466

Do you want to know what your business deserve to save money and the effective fiscal tactics to grow your leadership in the marketplace? If yes, then keep reading... Accounting principles are those regulations set as they are needed to create more cohesive accounting techniques. Regulations generally build over time. As regulators find the need for new accounting principles to be implemented, they are introduced. However, as the need for regulations determines which regulations are put into place, not all accounting principles are the same. The principles of accounting discussed in this book will be the generally accepted accounting principles (GAAP) of the United States. While this book may teach the fundamentals of accounting, you'll want to learn the rules and regulations in other countries before conducting business there. Even though there is an International Accounting Standards Board (IASB) that exists at the global level, there is not yet a set of accounting principles accepted worldwide. In the United States, you'll find that there are three elements of accounting principles. The first is the basic rules and guidelines. By understanding these basic principles, you can have a scope of what is expected when reporting financials. The second part of accounting principles is general industry practices, which are the way that the accounting guidelines should be applied to real accounting practices. Finally, consideration must be given to the detailed rules that have been issued by authorities including the Accounting Principles Board (APB) and Financial Accounting Standards Board (FASB). This book covers the following topics: 7- relationship between revenues and expenses Detecting and preventing fraud The n1 tax management strategy to save money Different types of accounting principles The cost principles Revenue recognition principle The time period principle Applying the principles of accounting to the accounting cycle Applying what you've learned to accounting ratios Cash flow, functions and working capital for effective accounting The difference between principles and rules Key financial statements Common terms used in accounting ...And much more! In the world of finance, the call-to-action in creating a standard for accounting is considered one of the major markers of the 20th century. Many organizations, individuals, and committees developed over time in an effort to create an authoritative basis for accounting. However, many of these rules, standards, principles, concepts, conventions, and guidelines failed, simply because they did not capture the full conceptual framework for what organizations were trying to achieve by developing a set of standards. As organizations and individuals continued in their efforts, two distinct schools of thought evolved regarding the field of accounting. The first school of thought held the core belief that accounting principles did not require a systematic theoretical foundation. Many believed that the principles should be learned through practice, even though this could have serious consequences and would make it harder for new accountants to practice proper accounting. This school of thought also supported the idea with a few basic guidelines, accountants would be able to solve any problem they encountered during accounting practice. Do you want to learn more? Don't wait anymore, press the buy now button and get started!.

Accounting under IndAS An Illustrative Manual

Currently, there is limited literature of the Ind AS application issues. This book endeavors to provide guidance on these issues. The book would be an immensely useful referencer for professionals, practitioners and corporates.

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Author: Santosh Maller

Publisher: Bloomsbury Publishing

ISBN: 9789390176502

Category: Business & Economics

Page: 1952

View: 156

About the book: Ind AS transition has resulted in high-quality, principles-based, globally comparable financial reporting of large Indian companies. The transition not only impacted the financial results of companies, but also caused far reaching consequential business impact. Since last two years, there have been several changes in Ind AS for example, amendments in the revenue recognition standard and new leases standard has drastically changed the performance reporting in the balance sheet composition of companies. Further, certain Ind AS principles are implicitly complex, for example, the accounting for financial instruments, acquisitions and business combinations are quite nuanced and can get difficult to apply without proper understanding. Towards this end, this book attempts to provide insights and in-depth analysis on interpretative issues and complex principles in the Ind AS standards. Ind AS contains extensive presentation and disclosure requirements. The relevant chapters extensively deal with these requirements with illustrative examples. To simplify the reading experience, the chapters include a brief, easy to understand, summary of the relevant standard, followed by Frequently Asked Questions (FAQs) on the chapter. Coronavirus (COVID-19) has also resulted in widespread economic uncertainty and disruption of businesses. There have been far reaching implications on financial reporting. These circumstances would potentially present entities with several challenges when preparing their financial statements. This Edition covers some of the key financial reporting implications by way of FAQs in related chapters that companies need to consider along with the possible approaches that they may consider to dealing with the same keeping in view the business objectives, financial covenants and the accounting standards. This book is intended to help the companies to identify Ind AS requirements that are relevant to them and evaluate various accounting policy choices available under Ind AS. The disclosure related issues would be useful to benchmark with the Ind AS/IFRS disclosures of major companies. Currently, there is limited literature of the Ind AS application issues. This book endeavors to provide guidance on these issues. The book would be an immensely useful referencer for professionals, practitioners and corporates.

GAAP Financial Statement Disclosures Manual 2019 2020

This Manual is arranged into the following major parts, consistent with the Codification''s structural organization: - Part 1 General Principles (ASC Topics 100s) - Part 2 Presentation (ASC Topics 200s) - Part 3 Assets (ASC Topics 300s) - ...

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Author: George Georgiades

Publisher: CCH Incorporated

ISBN: 0808052497

Category:

Page:

View: 983

The GAAP Financial Statement Disclosures Manual provides a complete, quick, and valuable reference source for financial statement disclosures and key presentation requirements. Specifically, the Manual: - Provides over 750 examples of realistic sample footnote disclosures to assist in the preparation of financial statements for an audit, a review, or a compilation engagement. - Facilitates compliance with U.S. GAAP by integrating, in each chapter, the specific disclosure and key presentation requirements with the sample footnotes. - Provides sample disclosures that are technically sound, understandable, and comprehensive and that cover a variety of scenarios, from the most common to the most unusual. - Incorporates all currently effective accounting standards, including those that cover areas of unusual difficulty, such as revenue recognition, financial instruments, fair value, business combinations, consolidation, income taxes, pensions, leases, accounting changes, and variable interest entities. This Manual is arranged into the following major parts, consistent with the Codification''s structural organization: - Part 1 General Principles (ASC Topics 100s) - Part 2 Presentation (ASC Topics 200s) - Part 3 Assets (ASC Topics 300s) - Part 4 Liabilities (ASC Topics 400s) - Part 5 Equity (ASC Topics 500s) - Part 6 Revenue (ASC Topics 600s) - Part 7 Expenses (ASC Topics 700s) - Part 8 Broad Transactions (ASC Topics 800s) The Manual is designed for ease of use. Accordingly, each chapter is structured as a stand-alone chapter, providing you with all the information you''ll need on a specific topic. The majority of chapters consist of the following parts: 1. Executive Summary. This section provides a clear and concise overview of the specific financial statement topic. 2. Authoritative Accounting Literature. This section provides reference to the relevant FASB ASC Topic. 3. Disclosure and Key Presentation Requirements. This section provides a detailed listing of (a) the disclosure requirements (FASB ASC Section 50) and (b) those key presentation requirements (FASB ASC Section 45) that are relevant to enhance compliance with and better understand the disclosure requirements. This section also provides specific references to the FASB ASC paragraphs that prescribe the specific disclosure or key presentation requirement. Some of the items included in this section do not refer to any specific authoritative literature. Nevertheless, the disclosure or presentation items they address are considered informative for users of the financial statements and usually are disclosed or presented. These disclosures or presentation items are generally accepted by accountants and auditors and, accordingly, are referenced as "Generally accepted practice" in this section. 4. Examples of Financial Statement Disclosures. This section contains specific examples of disclosures that cover different situations, circumstances, assumptions, and so on. Unless specifically indicated, the examples provided assume that the most recent financial statements presented are for the year ended December 31, 20X2. The 2019-2020 GAAP Financial Statement Disclosures Manual is current through FASB Accounting Standards Update No. 2019-03, Not-for-Profit Entities (Topic 958): Updating the Definition of Collections. Material can be located several ways: the Cross-Reference shows the chapter in which a particular pronouncement is discussed; the Index provides a quick page reference. CONTENTS: The GAAP Financial Statement Disclosures Manual includes the following topics: Part 1--General Principles ASC Topic 105: Generally Accepted Accounting Principles Part 2--Presentation ASC Topic 205: Presentation of Financial Statements ASC Topic 210: Balance Sheet ASC Topic 215: Statement of Shareholder Equity ASC Topic 220: Income Statement--Reporting Comprehensive Income ASC Topic 225 (Superseded): Income Statement ASC Topic 230: Statement of Cash Flows ASC Topic 235: Notes to Financial Statements ASC Topic 250: Accounting Changes and Error Corrections ASC Topic 255: Changing Prices ASC Topic 260: Earnings Per Share ASC Topic 270: Interim Reporting ASC Topic 272: Limited Liability Entities ASC Topic 275: Risks and Uncertainties ASC Topic 280: Segment Reporting Part 3--Assets ASC Topic 305 (Superseded): Cash and Cash Equivalents ASC Topic 310: Receivables ASC Topic 320: Investments--Debt and Equity Securities ASC Topic 321: Investments--Equity Securities ASC Topic 323: Investments--Equity Method and Joint Ventures ASC Topic 325: Investments--Other ASC Topic 326: Financial Instruments--Credit Losses ASC Topic 330: Inventory ASC Topic 340: Other Assets and Deferred Costs ASC Topic 350: Intangibles--Goodwill and Other ASC Topic 360: Property, Plant, and Equipment Part 4--Liabilities ASC Topic 405: Liabilities ASC Topic 410: Asset Retirement and Environmental Obligations ASC Topic 420: Exit or Disposal Cost Obligations ASC Topic 430: Deferred Revenue ASC Topic 440: Commitments ASC Topic 450: Contingencies ASC Topic 460: Guarantees ASC Topic 470: Debt ASC Topic 480: Distinguishing Liabilities from Equity Part 5--Equity ASC Topic 505: Equity Part 6--Revenue ASC Topic 605: Revenue Recognition ASC Topic 606: Revenue from Contracts with Customers ASC Topic 610: Other Income Part 7--Expenses ASC Topic 705: Cost of Sales and Services ASC Topic 710: Compensation--General ASC Topic 712: Compensation--Nonretirement Postemployment Benefits ASC Topic 715: Compensation--Retirement Benefits ASC Topic 718: Compensation--Stock Compensation ASC Topic 720: Other Expenses ASC Topic 730: Research and Development ASC Topic 740: Income Taxes Part 8--Broad Transactions ASC Topic 805: Business Combinations ASC Topic 808: Collaborative Arrangements ASC Topic 810: Consolidation ASC Topic 815: Derivatives and Hedging ASC Topic 820: Fair Value Measurement ASC Topic 825: Financial Instruments ASC Topic 830: Foreign Currency Matters ASC Topic 835: Interest ASC Topic 840: Leases ASC Topic 842: Leases ASC Topic 845: Nonmonetary Transactions ASC Topic 850: Related Party Disclosures ASC Topic 852: Reorganizations ASC Topic 853: Service Concession Arrangements ASC Topic 855: Subsequent Events ASC Topic 860: Transfers and Servicing Accounting Resources on the Web Cross-Reference to Pre-Codification Accounting Literature Index ABOUT THE AUTHOR: George Georgiades, CPA, has more than 38 years of experience in public accounting, including seven years as an audit senior manager with a major international accounting firm. He currently has his own firm and consults with CPA firms, public companies, and private companies on technical accounting, auditing, and financial reporting and disclosure issues. He works closely with senior partners in charge of the quality control and accounting and auditing technical functions at several CPA firms. He has served as an engagement quality reviewer on hundreds of audit engagements related to financial statements of both small, closely held companies and large, publicly held enterprises. Also, he has personally conducted more than 75 peer reviews, consulting reviews, and inspections and brings to the Manual extensive hands-on experience in performing independent technical reviews of financial statements. Mr. Georgiades is also the author of the GAAS Practice Manual and the GAAS Update Service and has contributed extensively to several other publications. He is also author of numerous articles, continuing education courses, and periodicals on issues related to audit quality and financial reporting. He is a member of the American Institute of Certified Public Accountants and the California Society of Certified Public Accountants, and served on the California Society of CPAs'' Peer Review Committee.

Intermediate Accounting IFRS

This text emphasizes fair value, proper accounting for financial instruments, and new developments in international accounting.

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Author: Donald E. Kieso

Publisher: John Wiley & Sons

ISBN: 9781119607519

Category: Business & Economics

Page: 1408

View: 512

Essential knowledge of International Financial Reporting Standards for students of global accounting This important work provides the tools global accounting students need to understand international financial reporting standards (IFRS) and how they are applied in practice. This text emphasizes fair value, proper accounting for financial instruments, and new developments in international accounting. By presenting IFRS in light of current accounting practice, this book helps students gain practical knowledge of the topic that they can apply as they advance into their global accounting careers. With this revised and updated Fourth Edition, students will develop a firm conceptual understanding of IFRS, as well as the ability to integrate their learning through practical exercises. Throughout this text, Global Accounting Insights highlight the important differences that remain between IFRS and U.S. GAAP, discussing the ongoing joint convergence efforts to resolve them. Comprehensive, up-to-date, and accurate, Intermediate Accounting IFRS includes proven pedagogical tools designed to help students learn more effectively. Comprehensively covers the latest International Financial Reporting Standards and how they are applied in practice Takes a comparative approach to help students understand the differences between IFRS, U.S. GAAP, and other important standards Emphasizes practical application of knowledge with end-of-chapter Review and Practice sections Provides authoritative references and citations to ensure content reliability and provide opportunities for further study Includes access to video walkthroughs, interactive content, and digital resources to support student engagement and ensure positive learning outcomes As IFRS gains broad acceptance around the world, students of global accounting will need to be intimately familiar with these standards, and prepared to keep up with the rapid changes in the international environment. Intermediate Accounting IFRS answers to these pressing needs, making it the clear choice for accounting courses at the intermediate level.

Financial Instruments A Comprehensive Guide to Accounting Reporting 2020

The text includes visual aids whenever possible; observations, such as differences between instrument types; practice pointers; and examples to help readers understand the requirements.

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Author: Rosemarie Sangiuolo

Publisher:

ISBN: 0808052608

Category:

Page:

View: 957

Purpose of This Product Wolters Kluwer's Financial Instruments is a comprehensive reference manual on accounting for financial instruments, including loans, securities, securitizations, and derivatives. It integrates and analyzes all of the existing accounting literature on this topic into one volume, and provides analysis and explanation of that guidance. Financial Instruments is written for practicing accountants and other professionals who need to understand the accounting for financial instruments. This product pulls together all of the existing accounting literature on financial instruments into one volume, organizes it logically, and describes the requirements as simply as possible. Given the complexity of the subject matter, there are limits on how "simple" one can make this material. However, this comprehensive, topic-based approach will save practitioners time and effort in researching accounting issues and provide a comfort level knowing that they have considered all of the relevant guidance. The text includes visual aids whenever possible; observations, such as differences between instrument types; practice pointers; and examples to help readers understand the requirements. The product also includes a cross-reference between original pronouncements, the relevant Accounting Standards Codification Topic, and cites the chapter(s) in which they are discussed, a glossary of terms that includes references to the applicable chapter(s), and a detailed index. What This Product Covers Financial Instruments is a comprehensive reference manual of generally accepted accounting principles (U.S. GAAP) in the United States about financial instruments. A financial instrument is cash, an ownership interest in another entity (such as common stock), or a contract that conveys an obligation and a corresponding right to require delivery of (or exchange) a financial instrument(s). The right may be contingent (such as an option) or unconditional (such as a loan). A financial instrument is ultimately convertible to cash (or stock) and does not involve the delivery of goods or services. This product includes guidance originally issued by the Financial Accounting Standards Board, and the FASB's Emerging Issues Task Force and Derivatives Implementation Group (DIG). It also includes accounting guidance issued by the American Institute of Certified Public Accountants (AICPA), including standards issued by the Accounting Standards Executive Committee (AcSEC), and the audit and accounting guides issued by various committees of the AICPA. It covers accounting requirements for public and private companies and touches on unique aspects of reporting financial instruments by nonprofit organizations. Financial Instruments does not cover certain transactions that are technically financial instruments, but that are accounted for under specialized accounting models, including stock compensation and other forms of employee benefits (from the issuer's perspective), most leasing transactions, and insurance contracts. This product does not address the equity method of accounting (for investments that convey significant influence over the investee), consolidation of operating entities (for investments that convey control over the investee), or business combinations. Wolters Kluwer's GAAP Guide addresses all of those subjects in detail. However, this product does address consolidation of special-purpose entities that are used to securitize financial assets. This product does not discuss in detail the specialized accounting models used by pension plans, brokers and dealers in securities, and investment companies whereby substantially all of their assets (and certain liabilities) are carried at fair value. This product refers to positions of the SEC staff (and other guidance published by the SEC) when it interprets or elaborates on a financial reporting requirement originally established by the FASB or AICPA. This product does not represent a comprehensive guide to SEC reporting requirements, even for financial instruments. This product contains cross-references to the Accounting Standards Codification so that readers can carefully review the full text and other relevant material. In certain instances, references to the Codification are not included (e.g., tentative guidance, effective date and transition guidance for standards that are already fully effective, standards that are superseded, content from the basis for conclusions of accounting pronouncements). In addition, this product contains references to sources that are outside the scope of the Codification, including FASB Concepts Statements, auditing standards, rulings of the Internal Revenue Service, and regulatory principles developed by the federal banking agencies and the National Association of Insurance Commissioners. Those references are intended to provide context and depth to the discussion of the topic being discussed. However, any accounting literature not included in the Codification is considered nonauthoritative. This product also includes a high-level discussion of the relevant International Financial Reporting Standards (IFRS) for financial instruments covered in each chapter. "IFRSs" consist of pronouncements issued by the International Accounting Standards Board (IASB) and standards and interpretations issued and approved by the IASB's predecessor Board, the International Accounting Standards Committee (IASC).

IFRS Guidebook

This book describes the key elements of each accounting topic, how accounting information is to be disclosed, and where to look in the IFRS source documents for additional information.

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Author: Steven M. Bragg

Publisher:

ISBN: 1642210315

Category: Business & Economics

Page: 452

View: 414

International Financial Reporting Standards (IFRS) are used as the basis for financial reporting. The original IFRS documents are lengthy and difficult to research. The IFRS Guidebook solves this problem by condensing the key elements of IFRS into a single volume. This book describes the key elements of each accounting topic, how accounting information is to be disclosed, and where to look in the IFRS source documents for additional information. The text contains hundreds of practical examples that show how to apply IFRS to real-world situations, as well as sample journal entries and usage tips. In short, the IFRS Guidebook serves as a handy reference for accountants who need quick answers to difficult problems.

International Corporate Reporting

This new edition of a classic text is fully revised and updated in order to remain essential reading for students of international accounting and corporate reporting globally.

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Author: Pauline Weetman

Publisher: Routledge

ISBN: 9780429774607

Category: Business & Economics

Page: 422

View: 506

This textbook provides a comprehensive overview of international corporate reporting which enhances students’ understanding of diversity and convergence in the field. The authors discuss the institutional and cultural context in which international corporate reporting has developed over the years as well as the global reach of IFRS Standards from the IASB throughout and beyond the European Union, into interest groups and emerging economies. Other key elements explored throughout the book include assurance through auditing and corporate governance, narrative reporting, strategic and corporate social responsibility, group accounting, current accounting issues and taxation in corporate reports. Indicative research examples show how the methods used in research papers may be understood and applied. Case studies outline short projects based on corporate cases, with related links to material on corporate websites. Helpful and reliable sources of information and data are identified through hyperlinks to accessible websites. End-of-chapter questions encourage discussion of the main issues. Throughout there is a focus on accountability and the information needs of stakeholders. This new edition of a classic text is fully revised and updated in order to remain essential reading for students of international accounting and corporate reporting globally. The book will be an invaluable resource for postgraduate taught programmes and final-year undergraduate courses in accounting, finance and business studies.

Wiley Practitioner s Guide to GAAS 2020

This edition will give auditors and accountants the knowledge and understanding they will need to competently perform and successfully complete their engagements.

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Author: Joanne M. Flood

Publisher: John Wiley & Sons

ISBN: 9781119596004

Category: Business & Economics

Page: 928

View: 500

A comprehensive guide to GAAS for 2020, covering critical auditing standards, practices, and procedures Over the last few years, the AICPA has clarified all its professional standards, raising challenges for the accounting professional to stay current and in compliance. This edition will give auditors and accountants the knowledge and understanding they will need to competently perform and successfully complete their engagements. With this valuable resource, readers will have a comprehensive guide to the latest professional standards, practices, and procedures. The Wiley Practitioner's Guide to GAAS 2020 provides an analysis of all SASs, SSAEs, SSARSs, and Interpretations. This one book provides all the most recent revisions to the standards, explaining them in a clear way that’s designed for greater understanding. Whenever standards are changed, professionals need guidance on conducting engagements efficiently and effectively. This guide to GAAS and other professional standards provides helpful, systematic direction that saves auditors and accountants time and supports them in their jobs. Readers will have a comprehensive view of moving through the process of auditing, reviewing, compiling, and preparing financial statements and performing attestation services. In addition to explanations, readers will get a detailed discussion of current issues and gain the benefits of practice notes, illustrations, checklists, and questionnaires to reference. Practitioners will find: Organization based on the way auditors use the Statements on Auditing Standards, ensuring efficiency and ease of navigation Comprehensive guidance through the auditing process Explanations of all attestation standards Updates and interpretations of Statements on Standards for Accounting and Review Services The Wiley Practitioner's Guide to GAAS 2020 is a fully updated resource for completing audit, attestation, review, compilation, and preparation engagements successfully.

FINANCE Construction 37

So then millions of Finance specialists miss this Engineering skills needed to construct the desirable sophisticated Corporate finance integration. This book is dedicated to them!

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Author: Steve Asikin

Publisher:

ISBN: 9798570236813

Category:

Page: 556

View: 179

Blind men plus a Lame one, could be a good team to understand the complexity of an elephant. (All the five Blinds are honest Specialists who know the elements deeper, but a simple vision of the Lame one contributes the General elements needed). It needs a Holistic view to integrate the conflicting details! So then millions of Finance specialists miss this Engineering skills needed to construct the desirable sophisticated Corporate finance integration. This book is dedicated to them! This one is the only Real Finance Engineering Book, written by Engineering & Business Experts with strong Accounting Maths. It comes from a very long world wide experience, analyzing more than 100,000 Corporate Balancesheet and Income Statement reports, in conservative IFRS (International Finance Reporting Standard) and GAAP (Generally Accepted Accounting Principles) of 100,000 hours works as Financing Banker, plus Business CEO expert & fresh Engineering views. This is a manual for healthy Corporate Governance assurance and practical business management. It is best for Government Authorities, Accounting Regulators, Business Owners & Small Public Investors (all majority & minority share holders as well).

FINANCE Construction 30

This book is dedicated to them!This one is the only Real Finance Engineering Book, written by Engineering & Business Experts with strong Accounting Maths.

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Author: Steve Asikin

Publisher:

ISBN: 9798650064305

Category:

Page: 550

View: 509

Blind men plus a Lame one, could be a good team to understand the complexity of an elephant. (All the five Blinds are honest Specialists who know the elements deeper, but a simple vision of the Lame one contributes the General elements needed). It needs a Holistic view to integrate the conflicting details! So then millions of Finance specialists miss this Engineering skills needed to construct the desirable sophisticated Corporate finance integration. This book is dedicated to them!This one is the only Real Finance Engineering Book, written by Engineering & Business Experts with strong Accounting Maths. It comes from a very long world wide experience, analyzing more than 100,000 Corporate Balancesheet and Income Statement reports, in conservative IFRS (International Finance Reporting Standard) and GAAP (Generally Accepted Accounting Principles) of 100,000 hours works as Financing Banker, plus Business CEO expert & fresh Engineering views.This is a manual for healthy Corporate Governance assurance dan practical business management. It is best for Government Authorities, Accounting Regulators, Business Owners & Small Public Investors (all majority & minority share holders as well).