Dual Reporting for Equity and Other Comprehensive Income under IFRSs and U.S. GAAP

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Éditeur :

Wiley


Collection :

Wiley Regulatory Reporting

Paru le : 2012-05-03

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Description

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
Pages
458 pages
Collection
Wiley Regulatory Reporting
Parution
2012-05-03
Marque
Wiley
EAN papier
9781119950967
EAN PDF
9781118314180

Informations sur l'ebook
Nombre pages copiables
0
Nombre pages imprimables
458
Taille du fichier
8714 Ko
Prix
95,37 €
EAN EPUB
9781118314302

Informations sur l'ebook
Nombre pages copiables
0
Nombre pages imprimables
458
Taille du fichier
563 Ko
Prix
95,37 €