International Classification Of Financial Reporting 3e

Author: Christopher Nobes
Publisher: Routledge
ISBN: 1317816382
Size: 54.77 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.

Fraud In Financial Statements

Author: Julie E. Margret
Publisher: Routledge
ISBN: 1317804368
Size: 26.58 MB
Format: PDF, Kindle
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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.

Comparative International Accounting

Author: Christopher Nobes
Publisher: Pearson Education
ISBN: 9780273714767
Size: 61.48 MB
Format: PDF, ePub, Docs
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Comparative International Accounting from the Author: Christopher Nobes. Up to date coverage and depth of discussion of international accounting from respected authors and international contributors. Respected authorship and contributions from a diverse group of international practitioners and academics Renowned for depth of discussion and comprehensive coverage Updated every two years to incorporate the latest developments in the field Covers the international dimensions of financial accounting and reporting: concepts, context, transition to IFRS and difference in GAAP

International Classification Of Functioning Disability And Health

Author: World Health Organization
Publisher: World Health Organization
ISBN: 9241547324
Size: 13.17 MB
Format: PDF, Mobi
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International Classification Of Functioning Disability And Health from the Author: World Health Organization. This publication is a derived version of the International Classification of Functioning, Disability and Health (ICF, WHO, 2001) designed to record characteristics of the developing child and the influence of environments surrounding the child. This derived version of the ICF can be used by providers, consumers and all those concerned with the health, education, and well being of children and youth. It provides a common and universal language for clinical, public health, and research applications to facilitate the documentation and measurement of health and disability in child and youth populations.--Publisher's description.

International Financial Reporting Standards

Author: Greg F. Burton
Publisher: Routledge
ISBN: 1134070357
Size: 68.68 MB
Format: PDF, Docs
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International Financial Reporting Standards from the Author: Greg F. Burton. International Financial Reporting Standards: A Framework-based Perspective links broad concepts and general accounting principles to the specific requirements of IFRS to help students develop and understand the judgments required in using a principle-based standard. Although it is still unclear whether the US will adopt IFRS, the global business environment makes it necessary for accounting students and professionals to be bilingual in both US GAAP and IFRS. This comprehensive textbook offers: A clear presentation of the concepts underlying IFRS A conceptual framework to guide students in interpreting and applying IFRS rules A comparison between IFRS and US GAAP to develop students’ understanding of the requirements of each standard Real world examples and case studies to link accounting theory to practice, while also exposing students to different interpretations and applications of IFRS End of chapter material covering other aspects of financial reporting, including international auditing standards, international ethics standards, and corporate governance and enforcement, as well as emerging topics, such as integrated accounting, sustainability and social responsibility accounting and new forms of financial reporting Burton & Jermakowicz have crafted a thorough and extensive tool to give students a competitive edge in understanding, and applying IFRS. A companion website provides additional support for both students and instructors.

Investor Oriented Corporate Social Responsibility Reporting

Author: Jane Thostrup Jagd
Publisher: Routledge
ISBN: 1317743547
Size: 16.17 MB
Format: PDF, Kindle
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Investor Oriented Corporate Social Responsibility Reporting from the Author: Jane Thostrup Jagd. Reporting organizations' corporate social responsibility activities is difficult - a lack of regulation means that the communication of these activities varies significantly and there is a multitude of ways in which mistakes can be made. The author provides the tools and insights required to produce investor-friendly CSR reports and includes a chapter showing how the investors can integrate CSR in their quantified analysis of investment-opportunities. Features include formulas, conversion standards and CSR note tables which enable the book to be used as a practical handbook as well as in the classroom. Written by an experienced compliance officer with years of experience in reporting CSR, this book is an easy-to-follow guide for practitioners and students and will be required reading for students of accounting, financial reporting and auditing as well as those in industry who want to improve their organization's reporting standards.

Cash Flow Accounting

Author: G. Douglas Donleavy
Publisher: Van Nostrand Reinhold
ISBN:
Size: 61.11 MB
Format: PDF, Mobi
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Cash Flow Accounting from the Author: G. Douglas Donleavy.

International Statistical Classification Of Diseases And Related Health Problems

Author: World Health Organization
Publisher:
ISBN: 9789241549165
Size: 62.55 MB
Format: PDF, Docs
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International Statistical Classification Of Diseases And Related Health Problems from the Author: World Health Organization. ICD is used to classify diseases, accidents, reasons for encounter, and other health problems recorded on many types of health and vital records including death certificates and health records. In addition to facilitating the storage and retrieval of diagnostic information for clinical, epidemiological and quality purposes, the resulting records form the basis for compiling national mortality and morbidity statistics. It is a language-independent framework for classification of diseases and has been translated into more than 40 languages. ICD-10, Fifth edition, 2016 revision includes more than 100 edits, updates and clarifications since 2010. Volume 1 includes the introduction of the new WHO dengue classification, distinction between seasonal and zoonotic or pandemic influenza, update to the terminology of haematological tumours in line with the recent developments in the field, added detail for atrial fibrillation and flutter. The coding scheme of haemorrhoids has been updated and moved to the digestive system chapter. Further changes include a new code to document female genital mutilation, a range of emergency codes, and additional details for coding of antibiotic resistance. The reference to the outdated morphology codes has been totally eliminated, and users are now encouraged to use the histopathology list of ICD-O directly. In volume 2, instructions on mortality coding have been clariified without changing the rules. The appendices include the new death certificate, a form for the recommended additional information for perinatal deaths, and a flyer on how to fill in the medical certificate of cause of death. Volume 3 has been updated to match changes in Volume 1.

The International Journal Of Accounting

Author: University of Illinois at Urbana-Champaign. Center for International Education and Research in Accounting
Publisher:
ISBN:
Size: 35.29 MB
Format: PDF, ePub, Docs
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The International Journal Of Accounting from the Author: University of Illinois at Urbana-Champaign. Center for International Education and Research in Accounting.

International Financial Reporting Standards Ifrs 2014 Deutsch Englische Textausgabe Der Von Der Eu Gebilligten Standards Und Interpretationen

Author:
Publisher: John Wiley & Sons
ISBN: 3527507930
Size: 27.45 MB
Format: PDF, ePub
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International Financial Reporting Standards Ifrs 2014 Deutsch Englische Textausgabe Der Von Der Eu Gebilligten Standards Und Interpretationen from the Author: . This compact book contains all the official International Financial Reporting Standards (IFRS), International Accounting Standards (IAS) and Interpretations (SICs, IFRICs), approved by the EU and thus mandatory for companies operating in capital markets. The standards are listed synoptically in English and German, allowing a comparison with the English original, which is important in questions of interpretation. A handy reference for accountants, tax advisors, IFRS consultants, and companies applying IFRS. Can only be sold within the EU.