Ifrs Explained
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Consolidated Financial Statements In Ias Ifrs And German Gaap Major Differences Explained
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Author : Khanh Pham-Gia
language : en
Publisher: GRIN Verlag
Release Date : 2009-07-24
Consolidated Financial Statements In Ias Ifrs And German Gaap Major Differences Explained written by Khanh Pham-Gia and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-07-24 with Business & Economics categories.
Research Paper (undergraduate) from the year 2008 in the subject Business economics - Business Management, Corporate Governance, grade: 1,3, University of applied sciences, Munich, language: English, abstract: Due to a regulation of the European Union (EU) concerning financial accounting issued on June 6th, 2002, all listed companies in EU are obligated to provide their Consolidated Financial Statements (CFS) in accordance with financial accounting principles of International Accounting Standards (IAS) or International Financial Reporting Standards (IFRS) from January 1st, 2005. This regulation enables a necessary harmonization of accounting principles within the EU and supports a clear comparability of CFS worldwide. The object of this study is to analyze major differences of CFS in German GAAP and IAS/IFRS. Thereby, variations of both accounting standards are compared and a major difference is explained thoroughly with a concrete example. The major differences of CFS in IAS/IFRS and German GAAP result from different aims of both accounting standards. The German GAAP is strongly based on prudence principle for protection of creditors and authoritative principle (tax accounting based on commercial accounting). In comparison, the IAS/IFRS deliver potential investors realistic and decision useful information about assets, finance, and profit situations of a company (true and fair view / fair presentation principle). These basic principles could be reflected in several key points of the both accounting standards whose differences are clarified in this study. Furthermore, an essential key point of CFS namely the basis of consolidation (contains enterprises included in the consolidation and capital consolidation methods) is illuminated with a concrete example. Hereby, the relation between the control influence of the parent enterprise on its “sub-entities” and the correspondent capital consolidation methods are studied.
Managing The Transition To Ifrs Based Financial Reporting
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Author : Lisa Weaver
language : en
Publisher: John Wiley & Sons
Release Date : 2014-05-16
Managing The Transition To Ifrs Based Financial Reporting written by Lisa Weaver and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-05-16 with Business & Economics categories.
The one-stop guide to transitioning to IFRS financial reporting The International Financial Reporting Standards (IFRS) have already been adopted in Europe, and plans are in place to transition to IFRS reporting in the UK, India, Japan, and other major economies. The US is deliberating the nature of its convergence with IFRS and US entities will need to understand the implications of transition. This means all finance managers and financial controllers will be responsible, not only for understanding IFRS, but for making the transition and dealing with implications. Managing the Transition to IFRS-Based Financial Reporting is a one-stop resource for navigating this major change. Case studies and project management advice help move smoothly from GAAP to IFRS principles and requirements. Managing the Transition to IFRS-Based Financial Reporting is the only book on the market that focuses on both the accounting and non-accounting implications of IFRS transition. This complete approach will guide you from the history and conceptual basis of IFRS through each stage of the transition process, ensuring expert change management and fluid communication from start to finish. Takes a holistic approach, covering non-accounting implications like educating and communicating IFRS requirements Provides case studies to illustrate best practices for moving to the new international standards Provides a framework for planning and executing the entire IFRS transition project With nearly two decades of financial training experience, author Lisa Weaver is imminently qualified to deliver clear, concise, and understandable content. In addition, the reference material and other resources in Managing the Transition to IFRS-Based Financial Reporting will help you simplify the transition and take advantage of all the benefits IFRS reporting confers.
Ifrs Explained
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Author : BPP Learning Media
language : en
Publisher: BPP Learning Media
Release Date : 2015-10-31
Ifrs Explained written by BPP Learning Media and has been published by BPP Learning Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-10-31 with Business & Economics categories.
BPP Learning Media's Explained Range of Texts are invaluable guides which provide expert practical guidance for professionals. Helping the reader master key concepts and gain an understanding of complex topics, our Texts utilise a clear format with information broken down into manageable segments
Meaning Of Intangible Assets In Annual Financial Statement According To Ifrs
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Author :
language : en
Publisher: GRIN Verlag
Release Date : 2023-02-14
Meaning Of Intangible Assets In Annual Financial Statement According To Ifrs written by and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-02-14 with Business & Economics categories.
Seminar paper from the year 2021 in the subject Business economics - Controlling, grade: 1,7, University of applied sciences, Cologne, language: English, abstract: The recording of financial instruments in the balance sheets of capital market-oriented companies is playing an increasingly important role in the course of globalization. At least since the outbreak of the international banking crisis in 2007, which later developed into a global financial crisis, financial instruments have been under close observation with regard to their accounting. At this point, intangible assets are critical to corporate value and can influence corporate financial policies. The question arises as to whether and to what extent this scope in terms of balance sheet policy is also used by the DAX 30 companies and what risk potential results from this. The aim of this study is to work out the meaning of intangible assets according to international accounting system and to analyze intangible asset developments at DAX 30 companies.
Wg L S Analysis Of Ifrs 1 First Time Adoption
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Author :
language : en
Publisher:
Release Date : 2010
Wg L S Analysis Of Ifrs 1 First Time Adoption written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010 with Business & Economics categories.
Corporate Governance And Its Implications On Accounting And Finance
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Author : Alqatan, Ahmad
language : en
Publisher: IGI Global
Release Date : 2020-09-25
Corporate Governance And Its Implications On Accounting And Finance written by Alqatan, Ahmad and has been published by IGI Global this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-09-25 with Business & Economics categories.
After the global financial crisis, the topic of corporate governance has been gaining momentum in accounting and finance literature since it may influence firm and bank management in many countries. Corporate Governance and Its Implications on Accounting and Finance provides emerging research exploring the implications of a good corporate governance system after global financial crises. Corporate governance mechanisms may include board and audit committee characteristics, ownership structure, and internal and external auditing. This book is devoted to all topics dealing with corporate governance including corporate governance characteristics, board diversity, CSR, big data governance, bitcoin governance, IT governance, and governance disclosure, and is ideally designed for executives, BODs, financial analysts, government officials, researchers, policymakers, academicians, and students.
Ifrs Explained
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Author : BPP Learning Media
language : en
Publisher:
Release Date : 2016-12-31
Ifrs Explained written by BPP Learning Media and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-12-31 with categories.
BPP Learning Media's Explained Range of Texts are invaluable guides which provide expert practical guidance for professionals. Helping the reader master key concepts and gain an understanding of complex topics, our Texts utilise a clear format with information broken down into manageable segments
Corporate Governance Based On Business Reporting In Accordance With Ias Ifrs Accounting
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Author : Andreas Schutt
language : en
Publisher: GRIN Verlag
Release Date : 2008-05-28
Corporate Governance Based On Business Reporting In Accordance With Ias Ifrs Accounting written by Andreas Schutt and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-05-28 with Business & Economics categories.
Bachelor Thesis from the year 2006 in the subject Business economics - Accounting and Taxes, grade: 1,7, University of Applied Sciences Essen, language: English, abstract: In recent years standard setting bodies as well as users such as capital markets have increased their demands for developing external reporting towards a HBR (HBR). Along with the requirement that listed companies located in Europe as of 1st January 2005 should prepare their consolidated financial statement in accordance with International Accounting Standards (IAS), more and more companies all over the world (freely or by obligation) are preparing and publishing their consolidated accounts applying International Financial Reporting Standards (IFRS). Using international accounting systems like IAS / IFRS with its central principle of "decision usefulness" makes it possible respectively obligatory to meet the information needs of a HBR by " ... reducing the information asymmetry between providers and recipients of capital ... " . "To be relevant to investors, creditors, and other for investment, credit and similar decision, [IAS / IFRS] accounting information must be capable of making difference in a decision by helping users to form predictions about the outcomes of past, present, and future events or to confirm correct expectations." By calling for "decision useful" information within IAS / IFRS accounting one could ask why the collected information is only used for external business reporting. With its holistic approach, business reporting and its underlying informative basis determined by the principles and rules from IAS / IFRS provides the opportunity to use it as an internal control system in order to support managerial decisions as well. Or, to see it from a different angle, if "decision useful" information to prepare IAS / IFRS consolidated accounts are already gathered, it is to be questioned how CG can use them within the decision-making processes. Hence, the main goal of this elabor
Business Essentials
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Author : BPP Learning Media
language : en
Publisher: BPP Learning Media
Release Date : 2010-11-01
Business Essentials written by BPP Learning Media and has been published by BPP Learning Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-11-01 with Business & Economics categories.
This generic economics book covers all of the key issues within both microeconomics and macroeconomics.Features include summary diagrams, worked examples and illustrations, activities, discussion topics, chapter summaries and quick quizzes, all presented in a user friendly format that helps to bring the subject to life.
Basis For Conclusions On Exposure Draft Of Proposed Amendments To Ifrs 3 Business Combinations
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Author : International Accounting Standards Board
language : en
Publisher:
Release Date : 2005
Basis For Conclusions On Exposure Draft Of Proposed Amendments To Ifrs 3 Business Combinations written by International Accounting Standards Board and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with Business & Economics categories.