Книга «Dual Reporting for Equity and Other Comprehensive Income under IFRSs and U.S. GAAP» рассказывает о том, как правильно отображать информацию о капитале и прочих доходах в финансовой отчетности компаний в соответствии со стандартами МСФО и Американского института бухгалтеров (U.S. GAAP) и правилами SEC. В книге автор разъясняет процесс отчетности об акционерном капитале таким образом, чтобы он соответствовал всем соответствующим стандартам. Кроме того, автор на основе своего обширного опыта демонстрирует практические последствия отчетности в соответствии с обоими стандартами. Книга будет полезна для профессионалов в области бухгалтерского учета и финансового менеджмента, а также для студентов, изучающих эти темы.
The book provides insights into equity and comprehensive income reporting depending on IFRSs as well as on US GAAP under U. S. SEC regulations. It discusses how both frameworks have an approach towards preparing and disclosing information related to equity so that it can be adequately presented at the level of BS and other financial statements or financial statement notes. Moreover, there is presently no single, all encompassing standard related to shareholders’ equity for both the frameworks. The author clarifies this process by providing ways to report wealthy equity measurements that can be helpful in understanding the situation for all relevant standards. "As the author has not only addressed the requirements for information prepared by players in the field of accounting, he/she has also provided practical implementations in reporting based on both standards," said Noraini MohD Nasir of The Journal of Financial Reports and Accounting.
Электронная Книга «Dual Reporting for Equity and Other Comprehensive Income under IFRSs and U.S. GAAP» написана автором Francesco Bellandi в году.
Минимальный возраст читателя: 0
Язык: Английский
ISBN: 9781118314180
Описание книги от Francesco Bellandi
Under IFRS, U.S. GAAP, and the SEC rules and regulations, business enterprises must recognise measure and disclose information regarding equity items on the face of the statement of financial position, other specific statements, or in the notes to the financial statements. However, under both IFRS and U.S. GAAP there is no all-inclusive general standard on stockholders’ equity. This book clarifies the process of reporting stockholders’ equity in a manner which can be reconciled under all the relevant standards. “Not only has the author addressed the informational needs of the players in the accounting industry, he has also drawn, based on his vast experience, practical implications of reporting under both standards.” —Noraini Mohd Nasir, Journal of Financial Reporting and Accounting
