An executive guide to IFRS: content, costs and benefits to business
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Chichester, U.K.
Wiley
2011
|
| Schlagworte: | |
| Online-Zugang: | TUM01 Volltext |
| Beschreibung: | Includes index "A comprehensive and invaluable guide to IFRS which users will find indispensable in correctly applying the complex and onerous requirements of IFRS and IAS." Steve Collings, FMAAT, FCCA, Leavitt Walmsley Associates and author of Interpretation and Application of International Standards on Auditing. International Financial Reporting Standards have been mandatory in the EU since 2005 and are rapidly being adopted by countries throughout the world. In this environment it is increasingly important for managers, executives and CEOs to understand the background of the IFRS and their main requirements. In An Executive Guide to IFRS: Content, Costs and Benefits to Business, Peter Walton provides a concise and accessible guide to the principal features of IFRS, explains why they are useful, looks at their impact on businesses, and provides some of the context to help define their global role. The book is divided into three sections. Part one deals with the convergence process and its costs and benefits, and gives background on the story so far. Part two contains the main technical content of the book and provides an analysis of the main issues under IFRS reporting, including: The content of financial statements, Investments in other companies, Income Statement and Balance Sheet items, IFRS for SMEs, and A comparison with US GAAP. Part three covers the creation of the IFRS, provides details of the IASB's standard-setting process, and describes how people outside the IASB can participate in the process and lobby effectively. It also examines the history of the IASB, and includes a chapter based on the author's observation of the standard setters in action. An Executive Guide to IFRS is an invaluable resource for anyone seeking to understand the essentials of International Financial Reporting Standards"-- "This book explains the movement towards a worldwide standard of financial reporting for listed companies as an aid to efficient investment"-- Includes bibliographical references and index An Executive Guide to IFRS Content: Costs and Benefits to Business; CONTENTS; Preface; Acknowledegment; About the author; 1 Worldwide convergence on IFRS; Convergence; Large company advantages; Why governments support IFRS; The use of IAS/IFRS in the world; Problems with convergence; Modified convergence; Small and medium-sized business; Conclusion; 2 Content of financial statements; IAS 1 presentation of financial statements; Statement of Comprehensive Income; Statement of Financial Position; Statement of Cash Flows; Statement of Changes in Equity; Accounting policies and changes |
| Beschreibung: | 1 Online-Ressource (xi, 228 p.) |
| ISBN: | 0470664908 1119973856 1119973864 111997447X 9780470664902 9781119973850 9781119973867 9781119974475 |
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| 500 | |a Includes index | ||
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| 500 | |a Includes bibliographical references and index | ||
| 500 | |a An Executive Guide to IFRS Content: Costs and Benefits to Business; CONTENTS; Preface; Acknowledegment; About the author; 1 Worldwide convergence on IFRS; Convergence; Large company advantages; Why governments support IFRS; The use of IAS/IFRS in the world; Problems with convergence; Modified convergence; Small and medium-sized business; Conclusion; 2 Content of financial statements; IAS 1 presentation of financial statements; Statement of Comprehensive Income; Statement of Financial Position; Statement of Cash Flows; Statement of Changes in Equity; Accounting policies and changes | ||
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Datensatz im Suchindex
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| any_adam_object | |
| author | Walton, Peter J. |
| author_facet | Walton, Peter J. |
| author_role | aut |
| author_sort | Walton, Peter J. |
| author_variant | p j w pj pjw |
| building | Verbundindex |
| bvnumber | BV040467014 |
| classification_rvk | QP 820 |
| collection | ZDB-4-NLEBK |
| ctrlnum | (OCoLC)729908579 (DE-599)BVBBV040467014 |
| dewey-full | 657.30218 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657.30218 |
| dewey-search | 657.30218 |
| dewey-sort | 3657.30218 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| format | Electronic eBook |
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| id | DE-604.BV040467014 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-10T00:24:30Z |
| institution | BVB |
| isbn | 0470664908 1119973856 1119973864 111997447X 9780470664902 9781119973850 9781119973867 9781119974475 |
| language | English |
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| spelling | Walton, Peter J. Verfasser aut An executive guide to IFRS content, costs and benefits to business Peter Walton Chichester, U.K. Wiley 2011 1 Online-Ressource (xi, 228 p.) txt rdacontent c rdamedia cr rdacarrier Includes index "A comprehensive and invaluable guide to IFRS which users will find indispensable in correctly applying the complex and onerous requirements of IFRS and IAS." Steve Collings, FMAAT, FCCA, Leavitt Walmsley Associates and author of Interpretation and Application of International Standards on Auditing. International Financial Reporting Standards have been mandatory in the EU since 2005 and are rapidly being adopted by countries throughout the world. In this environment it is increasingly important for managers, executives and CEOs to understand the background of the IFRS and their main requirements. In An Executive Guide to IFRS: Content, Costs and Benefits to Business, Peter Walton provides a concise and accessible guide to the principal features of IFRS, explains why they are useful, looks at their impact on businesses, and provides some of the context to help define their global role. The book is divided into three sections. Part one deals with the convergence process and its costs and benefits, and gives background on the story so far. Part two contains the main technical content of the book and provides an analysis of the main issues under IFRS reporting, including: The content of financial statements, Investments in other companies, Income Statement and Balance Sheet items, IFRS for SMEs, and A comparison with US GAAP. Part three covers the creation of the IFRS, provides details of the IASB's standard-setting process, and describes how people outside the IASB can participate in the process and lobby effectively. It also examines the history of the IASB, and includes a chapter based on the author's observation of the standard setters in action. An Executive Guide to IFRS is an invaluable resource for anyone seeking to understand the essentials of International Financial Reporting Standards"-- "This book explains the movement towards a worldwide standard of financial reporting for listed companies as an aid to efficient investment"-- Includes bibliographical references and index An Executive Guide to IFRS Content: Costs and Benefits to Business; CONTENTS; Preface; Acknowledegment; About the author; 1 Worldwide convergence on IFRS; Convergence; Large company advantages; Why governments support IFRS; The use of IAS/IFRS in the world; Problems with convergence; Modified convergence; Small and medium-sized business; Conclusion; 2 Content of financial statements; IAS 1 presentation of financial statements; Statement of Comprehensive Income; Statement of Financial Position; Statement of Cash Flows; Statement of Changes in Equity; Accounting policies and changes Multinationales Unternehmen Financial statements / Standards International business enterprises / Accounting / Standards International Financial Reporting Standards (DE-588)4699643-6 gnd rswk-swf International Financial Reporting Standards (DE-588)4699643-6 s DE-604 http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=391296 Verlag Volltext |
| spellingShingle | Walton, Peter J. An executive guide to IFRS content, costs and benefits to business Multinationales Unternehmen Financial statements / Standards International business enterprises / Accounting / Standards International Financial Reporting Standards (DE-588)4699643-6 gnd |
| subject_GND | (DE-588)4699643-6 |
| title | An executive guide to IFRS content, costs and benefits to business |
| title_auth | An executive guide to IFRS content, costs and benefits to business |
| title_exact_search | An executive guide to IFRS content, costs and benefits to business |
| title_full | An executive guide to IFRS content, costs and benefits to business Peter Walton |
| title_fullStr | An executive guide to IFRS content, costs and benefits to business Peter Walton |
| title_full_unstemmed | An executive guide to IFRS content, costs and benefits to business Peter Walton |
| title_short | An executive guide to IFRS |
| title_sort | an executive guide to ifrs content costs and benefits to business |
| title_sub | content, costs and benefits to business |
| topic | Multinationales Unternehmen Financial statements / Standards International business enterprises / Accounting / Standards International Financial Reporting Standards (DE-588)4699643-6 gnd |
| topic_facet | Multinationales Unternehmen Financial statements / Standards International business enterprises / Accounting / Standards International Financial Reporting Standards |
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