Автор: Bellandi Francesco Название: Materiality in Financial Reporting ISBN: 178743737X ISBN-13(EAN): 9781787437371 Издательство: Emerald Рейтинг: Цена: 10365.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: Financial reporting is a strategic means of communication: management has an opportunity to interpret, and the power to deliver, what is materially important to the organization’s stakeholders. Understanding materiality means steering the company in the right direction, and many internal management battles regarding what and how to disclose in external financial reporting run on the verge of materiality. This book offers an integrated perspective of materiality from the angles of accounting (IFRS, US GAAP and SEC Rules and Regulations), auditing, internal control over financial reporting, management commentary, financial analysis, management control, forensic analysis, sustainability reporting, corporate responsibility, assurance standards, integrated reporting, and limited legal considerations. In Materiality in Financial Reporting: An Integrative Perspective, the author adopts a practical, operational approach to show how strategy, processes, and communication can be used to devise a consistent corporate governance system of materiality.
Автор: Collings Название: IFRS For Dummies ISBN: 1119963087 ISBN-13(EAN): 9781119963080 Издательство: Wiley Рейтинг: Цена: 3642.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: 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.
Автор: Ruth Picker Название: Applying IFRS Standards ISBN: 1119159229 ISBN-13(EAN): 9781119159223 Издательство: Wiley Рейтинг: Цена: 9971.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание:
Understanding the main concepts of IFRS Standards
The fourth edition of Applying IFRS Standards explains the core principles of International Financial Reporting (IFRS) Standards. It also addresses the skills needed to apply the standards in business environments. The book begins with an overview of the International Accounting Standards Board (IASB) and how it establishes accounting standards. The general book topics are then covered in detail and include: income taxes, financial instruments, fair value measurement, property, inventories, employee benefits and more. Discussion questions, exercises and references are provided throughout the book.
Автор: Wilson, Richard M.S. Название: Teaching IFRS ISBN: 0415685559 ISBN-13(EAN): 9780415685559 Издательство: Taylor&Francis Рейтинг: Цена: 13779.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Автор: Wilson, Richard M.S. Название: Teaching IFRS ISBN: 1138816418 ISBN-13(EAN): 9781138816411 Издательство: Taylor&Francis Рейтинг: Цена: 4592.00 р. Наличие на складе: Нет в наличии.
Описание: International Financial Reporting Standards are increasingly adopted worldwide, and it is critical to understand their place within the global business environment as well as the most up-to-date methods of applying them. In IFRS and XBRL Kurt Ramin and Cornelis Reiman, world authorities on IFRS, have condensed the overwhelming flood of available material to present a comprehensive guide to the key components of IFRS, helping to explain why they are a priority for private enterprises and governments alike. The book:
provides valuable commentary on key components of IFRS which are crucial to local, national and international business decision making
demonstrates the importance of disclosure checklists
offers illustrative financial statements arising from IFRS
looks at recent developments in IFRS, in particular how the standards should be reflected in the narrative report, and what implications they have for sustainability reporting
explores how business reporting can be improved, for example through the addition of non-financial reporting
examines the key issue of emerging technology in reporting under IFRS, especially the use of XBRL and the obvious push for a new paradigm whereby object definitions, tracking and valuation offer considerable benefits to the people who produce and rely upon business reports
To complete the picture, the authors examines other standards, and cover important issues such as US GAAP convergence with IFRS, and the important of International Valuation Standards, IFRS and XBRL is the complete guide to the background, current state, and future of International Financial Reporting Standards.
Автор: Girella, Laura Название: Boundaries of financial and non-financial reporting ISBN: 1138586900 ISBN-13(EAN): 9781138586901 Издательство: Taylor&Francis Рейтинг: Цена: 8726.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: Although the need to expand the boundaries of financial reporting has been discussed since the mid-1990s, little consideration has been given to the evolution and discourses of integrated reporting of non-financial aspects. Yet by investigating how and why an organisation defines and its reporting boundaries, it is possible to understand what is truly "valued" (or not) in its business model. This innovative book reviews the guidelines and frameworks from the major relevant international organisations including: the International Accounting Standards Board, Global Reporting Initiative, Sustainability Accounting Standards Board, International Integrated Reporting Council, Carbon Disclosure Standards Board, and the World Intellectual Capital Initiative, and analyses their development and impact on the boundaries of financial and non-financial reporting. Illustrated with case studies and interviews with representatives of these organisations, this concise volume makes a significant contribution to the future of reporting theory and practice. It will be of great interest to advanced students, researchers, practitioners and policy makers.
Автор: Krimpmann Название: Principles of Group Accounting under IFRS ISBN: 1118751418 ISBN-13(EAN): 9781118751411 Издательство: Wiley Рейтинг: Цена: 9979.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Название: Audit analytics in the financial industry ISBN: 1787430863 ISBN-13(EAN): 9781787430860 Издательство: Emerald Рейтинг: Цена: 18293.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: Split into six parts, contributors explore ways to integrate Audit Analytics techniques into existing audit programs for the financial industry. Chapters include topics such as fraud risks in the credit card sector, clustering techniques, fraud and anomaly detection, and using Audit Analytics to assess risk in the lawsuit and payment processes.
Описание: Perspectives on International Financial Reporting and Auditing in the Airline Industry draws on the framework of financial reporting in the global airline industry for the year 2018 and focuses on the airline financial reporting based on IFRSs and audit of airline financial reporting based on International Standards on Auditing.
Автор: Abdelqader, Muath Название: Corporate Governance and IFRS in the Middle East ISBN: 1032077913 ISBN-13(EAN): 9781032077918 Издательство: Taylor&Francis Рейтинг: Цена: 19906.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
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