International Classification Of Financial Reporting 3e

Author: Christopher Nobes
Publisher: Routledge
ISBN: 1317816382
Size: 35.45 MB
Format: PDF
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International Classification Of Financial Reporting 3e from the Author: Christopher Nobes. Financial reporting practices differ widely between countries and this has far-reaching implications for multinational businesses. Over more than a century, there have been attempts to classify countries into groups by similarities of practices. With the recent spread of International Financial Reporting Standards, it might appear that classification is largely of historical interest, but this is not the case, for several reasons explained in this book. Christopher Nobes offers a critical analysis of the many previous accounting classifications, having drawn lessons from other fields of science and social science. Revised and updated to reflect the IFRS era, the book discusses how old classifications are reflected in today’s international differences in practice under IFRS. It concludes with a discussion on the most useful classifications, and how classifications can still be relevant in the era of international standards. This book will be essential for academics, postgraduates and undergraduates in international accounting, accounting theory and to international accounting professionals.

Maritime Economics 3e

Author: Martin Stopford
Publisher: Routledge
ISBN: 1134476531
Size: 78.28 MB
Format: PDF, ePub, Docs
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Maritime Economics 3e from the Author: Martin Stopford. For 5000 years shipping has served the world economy and today it provides a sophisticated transport service to every part of the globe. Yet despite its economic complexity, shipping retains much of the competitive cut and thrust of the “perfect” market of classical economics. This blend of sophisticated logistics and larger than life entrepreneurs makes it a unique case study of classical economics in a modern setting. The enlarged and substantially rewritten Maritime Economics uses historical and theoretical analysis as the framework for a practical explanation of how shipping works today. Whilst retaining the structure of the second edition, its scope is widened to include: lessons from 5000 years of commercial shipping history shipping cycles back to 1741, with a year by year commentary updated chapters on markets; shipping costs; accounts; ship finance and a new chapter on the return on capital new chapters on the geography of sea trade; trade theory and specialised cargoes updated chapters on the merchant fleet shipbuilding, recycling and the regulatory regime a much revised chapter on the challenges and pitfalls of forecasting. With over 800 pages, 200 illustrations, maps, technical drawings and tables Maritime Economics is the shipping industry’s most comprehensive text and reference source, whilst remaining as one reviewer put it “a very readable book”. Martin Stopford has enjoyed a distinguished career in the shipping industry as Director of Business Development with British Shipbuilders, Global Shipping Economist with the Chase Manhattan Bank N.A., Chief Executive of Lloyds Maritime Information Services; Managing Director of Clarkson Research Services and an executive Director of Clarksons PLC. He lectures regularly at Cambridge Academy of Transport and is a Visiting Professor at Cass Business School, Dalian Maritime University and Copenhagen Business School.

Fraud In Financial Statements

Author: Julie E. Margret
Publisher: Routledge
ISBN: 1317804368
Size: 57.42 MB
Format: PDF, Mobi
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Fraud In Financial Statements from the Author: Julie E. Margret. As the monetary cost of fraud escalates globally, and the ensuing confidence in financial markets deteriorates, the international demand for quality in financial statements intensifies. But what constitutes quality in financial statements? This book examines financial statement fraud, a topical and increasingly challenging area for financial accounting, business, and the law. Evidence shows that accounting anomalies in an organization’s financial statements diminish the quality and serviceability of financial information. However, an anomaly does not necessarily signal fraud. Financial statement fraud is intended to mislead shareholders and other stakeholders. In this book, elements that underpin diversity of accounting anomalies likely found in fraudulent financial accounting statements are revealed. Multiple research methods are used in the analysis of selected international fraud cases, each illustrating examples of financial statement fraud, including: revenue recognition, overstatement and/or misappropriation of assets, understatement of expenses and liabilities, disclosure fraud, bribery and corruption. Additionally, the phoenix phenomenon with regard to fraud in financial accounting is investigated. Drawing on documented observations of commercial and legal cases globally this study highlights the necessity for continued development of financial audit practices and other audit services.

Accounting Theory 3e

Author: L S Porwal
Publisher: Tata McGraw-Hill Education
ISBN: 9780074638200
Size: 14.65 MB
Format: PDF
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Accounting Theory 3e from the Author: L S Porwal.

Oman Report On The Observance Of Standards And Codes Rosc Data Module

Author: International Monetary Fund. Statistics Dept.
Publisher: International Monetary Fund
ISBN: 1513562339
Size: 23.18 MB
Format: PDF, Kindle
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Oman Report On The Observance Of Standards And Codes Rosc Data Module from the Author: International Monetary Fund. Statistics Dept.. OVERALL ASSESSMENT 1. Oman began to participate in the General Data Dissemination System (GDDS) in 2002 and started posting its metadata on the Dissemination Standards Bulletin Board (DSBB) in June of the same year. Oman meets the GDDS good practices for data coverage, periodicity, and timeliness with a few exceptions including the timeliness of the first annual estimate of GDP in volume terms, which is available eleven months after the reference period. Graduation to the Special Data Dissemination Standard (SDDS) would require stronger and sustained effort to enhance data collection and to strengthen the legal framework for the production of macroeconomic statistics, as set out in the recommendations ahead. Appendix I provides an overview of Oman's dissemination practices compared to the GDDS. 2. This report provides an update of the assessment conducted in February 2004, which was based on the 2003 version of the IMF’s Data Quality Assessment Framework (DQAF). This report uses the May 2012 version of the DQAF, and provides an assessment of Oman’s national accounts (NA), consumer price index (CPI), producer price index (PPI), government finance statistics (GFS), monetary statistics, and external sector statistics (ESS). The three agencies that produce these statistics are the National Center for Statistics and Information (NCSI), the Central Bank of Oman (CBO), and the Ministry of Finance (MOF). The NCSI and the CBO disseminate data as distinct statistical outputs. The MOF produces GFS for dissemination by the NCSI as an input to macroeconomic statistics, but not as a distinct statistical output. 3. Oman has made significant progress in the compilation and dissemination of macroeconomic statistics since the 2004 ROSC mission. The main progress has been achieved in monetary statistics, price indices, and balance of payments, in particular the introduction of the PPI, and improvements in data relevance, transparency, classification, and sectorization. Also of great significance are the establishment of the NCSI as an autonomous statistical institution on May 26, 2012, (Royal Decree No. 31/2012) and an elaboration of its duties in August 2014. Among the NCSI’s main duties is the “technical supervision of the management and organization of statistics and information activities in Oman” (Royal Decree No. 40/2014). Table 1 provides an indication of areas of progress.

Wiley Ifrs

Author: Abbas A. Mirza
Publisher: John Wiley & Sons
ISBN: 9781118017647
Size: 59.25 MB
Format: PDF, ePub
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Wiley Ifrs from the Author: Abbas A. Mirza. — Explanations of IFRS and IFRIC interpretations — Practical insights into implementation issues — Worked-out illustrations and examples — Case studies with solutions — Multiple-choice questions with answers — Extracts from published financial statements A one-stop resource for understanding and applying current International Financial Reporting Standards As the International Accounting Standards Board (IASB) makes rapid progress towards widespread acceptance and use of IFRS (formerly named International Accounting Standards) worldwide, the need to understand these new standards increases. Now fully revised and updated, IFRS Practical Implementation Guide and Workbook, Third Edition is the straightforward handbook for understanding and adapting the IFRS standards. This quick reference guide includes easy-to-understand IAS/IFRSoutlines, explanations, and practical insights that greatly facilitate understanding of the practical implementation issues involved in applying these complex standards. Clearly explaining the IASB standards so that even first-time adopters of IFRS will understand the complicated requirements, the Third Edition presents: Ten recently issued and revised IFRS standards including business combinations, financial instruments and newly issued IFRS for SMEs New International Financial Reporting Interpretations Committee (IFRIC) projects Multiple-choice questions with solutions and explanations to ensure thorough understanding of the complex IFRS/IAS standards Case studies or "problems" with solutions illustrating the practical application of IFRS/IAS Excerpts from published financial statements around the world Designed with the needs of the user in mind, IFRS Practical Implementation Guide and Workbook, Third Edition is an essential desktop reference for accountants and finance professionals, as well as a thorough review guide for the IFRS/IAS certification exam.

Republic Of Kazakhstan

Author: International Monetary Fund
Publisher: International Monetary Fund
ISBN: 1452735697
Size: 14.17 MB
Format: PDF, Mobi
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Republic Of Kazakhstan from the Author: International Monetary Fund. The data quality assessment shows that Kazakhstan is in observance of the Special Data Dissemination Standard, meeting the specifications for coverage, periodicity, timeliness, and the dissemination of advance release calendars. Executive Directors have suggested a set of recommendations that are designed to further increase Kazakhstan’s adherence to internationally accepted statistical practices and enhance the analytical usefulness of Kazakhstan’s statistics. Cross-cutting recommendations, national accounts, consumer and producer price indices, government finance statistics, monetary statistics, and balance of payments statistics were reviewed for the recommendations.

Paraguay

Author: International Monetary Fund
Publisher: International Monetary Fund
ISBN: 1451996233
Size: 41.19 MB
Format: PDF, ePub, Docs
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Paraguay from the Author: International Monetary Fund. The country lacks an integrated statistical framework that would take account of the various analytical and accounting linkages across macroeconomic statistics, and the relationships between regulatory tools, intermediate objectives, and policy goals. There is significant room to improve the methodological soundness, accuracy, and reliability of the statistics, for instance, by expanding the data sources for most sectors, as well as by strengthening data validation and statistical techniques for most datasets. Paraguay should improve the access to official statistics and metadata.

Russian Federation

Author: International Monetary Fund
Publisher: International Monetary Fund
ISBN: 1455264326
Size: 37.72 MB
Format: PDF
View: 4058
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Russian Federation from the Author: International Monetary Fund. The report covers national accounts, prices (consumer and producer prices), government finance, monetary, financial and international accounts (balance-of-payments and international investment position) statistics. Assessment of macroeconomic datasets was conducted using data quality assessment framework (DQAF). With the assistance of the Central Bank of Russian Federation (CBR), users’ survey was conducted. Users are satisfied with the methodological soundness, coverage, timeliness, and accessibility of official statistics, especially monetary and financial and balance of payments statistics. Based on the review, the mission has developed a set of recommendations.

Applying International Financial Reporting Standards

Author: Ruth Picker
Publisher: Wiley
ISBN: 9780730302124
Size: 49.83 MB
Format: PDF, Docs
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Applying International Financial Reporting Standards from the Author: Ruth Picker. Applying International Financial Reporting Standards 3rd edition has beenthoroughly updated to reflect the numerous changes with the International Financial Reporting Standards (IFRS) as a consequence of the convergence program between the IASB and FASB. The expert, authoritative and reliable explanations of the author team continues and the textbook is widely referenced by both students and academics, and the accounting profession in countries that have adopted international accounting standards. The continuing focus of the third edition is to explain, interpret, analyse and illustrate the financial reporting requirements under IFRS. Each chapter contains numerous illustrative examples that present and explain concepts to ensure users gain a deep understanding of the reporting requirements and procedures, and attain the knowledge expectations of the accounting profession in respect to IFRS. The coverage of accounting standards has been expanded with the inclusion of new or thoroughly revised chapters on IFRS 9 Financial instruments, IFRS 11 Joint arrangements, IFRS 13 Fair value measurement, IAS 8 Revenue, IAS 24 Related party disclosures, IAS 33 Earnings per share and IAS 41 Agriculture. This textbook has been written for intermediate and advanced courses on financial accounting, at both undergraduate and postgraduate level.