Accounting Standards

Accounting Standards

Author: John Blake

Publisher: Pearson Education

ISBN: 0273646737

Category: Business & Economics

Page: 384

View: 582

This comprehensive guide to all current UK accounting standards provides worked examples to show how theory is applied as well as discussing practical problems in accounting treatment. Questions and solutions are provided for exam practice.

Aiming for Global Accounting Standards

Aiming for Global Accounting Standards

Author: Kees Camfferman

Publisher: OUP Oxford

ISBN: 9780191057144

Category: Business & Economics

Page: 728

View: 744

The International Accounting Standards Board (IASB) and its International Financial Reporting Standards (IFRSs), have acquired a central position in the practice and regulation of financial reporting around the world. As a unique instance of a private-sector body setting standards with legal force in many jurisdictions, the IASB's rise to prominence has been accompanied by vivid political debates about its governance and accountability. Similarly, the IASB's often innovative attempts to change the face of financial reporting have made it the centre of numerous controversies. This book traces the history of the IASB from its foundation as successor to the International Accounting Standards Committee (IASC), and discusses its operation, changing membership and leadership, the development of its standards, and their reception in jurisdictions around the world. The book gives particular attention to the IASB's relationships with the European Union, the United States, and Japan, as well as to the impact of the financial crisis on the IASB's work. By its in-depth coverage of the history of the IASB, the book provides essential background information that will enrich the perspective of everyone who has to deal with IFRSs or the IASB at a technical or policy-making level.

Taxmann’s Indian Accounting Standards (Ind AS) – Updated Ind AS issued under the Companies (Indian Accounting Standard) Rules | Complete understanding of the Definitions, Exemptions, etc. under Ind AS

Taxmann’s Indian Accounting Standards (Ind AS) – Updated Ind AS issued under the Companies (Indian Accounting Standard) Rules | Complete understanding of the Definitions, Exemptions, etc. under Ind AS

Author: Taxmann

Publisher: Taxmann Publications Private Limited

ISBN: 9788195371495

Category: Law

Page: 22

View: 643

Indian Accounting Standards (Ind AS) contains the updated Indian Accounting Standards issued under the Companies (Indian Accounting Standard) Rules, 2021. It provides a complete understanding of the definitions, entities liable to apply Ind AS, and exemptions. The Present Publication is the 4th Edition, authored by Taxmann’s Editorial Board, updated till 30th June 2021, with the following noteworthy features: · [Text of Indian Accounting Standard (Ind AS)] notified under Companies (Indian Accounting Standard) Rules, 2021; · [Guide for Definitions] in Indian Accounting Standards · [Guide on Applicability] of Indian Accounting Standards · [Guide on Obligations to Comply with] in Indian Accounting Standards · [Guide on Exemptions/Relaxations] in Indian Accounting Standards The contents of the book are as follows: · Arrangement of Rules o Short Title and Commencement o Definitions o Applicability of Accounting Standards o Obligation to Comply with Indian Accounting Standards (Ind AS) o Exemptions · General Instructions · Indian Accounting Standards (Ind AS) o Indian Accounting Standard (Ind AS) 101: First-Time adoption of Indian Accounting Standards o Indian Accounting Standard (Ind AS) 102: Share-Based Payment o Indian Accounting Standard (Ind AS) 103: Business Combinations o Indian Accounting Standard (Ind AS) 104: Insurance Contracts o Indian Accounting Standard (Ind AS) 105: Non-Current Assets Held for Sale and Discontinued Operations o Indian Accounting Standard (Ind AS) 106: Exploration for and Evaluation of Mineral Resources o Indian Accounting Standard (Ind AS) 107: Financial Instruments: Disclosures o Indian Accounting Standard (Ind AS) 108: Operating Segments o Indian Accounting Standard (Ind AS) 109: Financial Instruments o Indian Accounting Standard (Ind AS) 110: Consolidated Financial Statements o Indian Accounting Standard (Ind AS) 111: Joint Arrangements o Indian Accounting Standard (Ind AS) 112: Disclosure of Interests in Other Entities o Indian Accounting Standard (Ind AS) 113: Fair Value Measurement o Indian Accounting Standard (Ind AS) 114: Regulatory Deferral Accounts o Indian Accounting Standard (Ind AS) 115: Revenue from Contracts with Customers o Indian Accounting Standard (Ind AS) 116: Leases o Indian Accounting Standard (Ind AS) 1: Presentation of Financial Statements o Indian Accounting Standard (Ind AS) 2: Inventories o Indian Accounting Standard (Ind AS) 7: Statement of Cash Flows o Indian Accounting Standard (Ind AS) 8: Accounting Policies, Changes in Accounting Estimates and Errors o Indian Accounting Standards (Ind AS) 10: Events after the Reporting Period o Indian Accounting Standards (Ind AS) 11: Construction Contracts o Indian Accounting Standards (Ind AS) 12: Income Taxes o Indian Accounting Standards (Ind AS) 16: Property, Plant and Equipment o Indian Accounting Standards (Ind AS) 17: Leases o Indian Accounting Standards (Ind AS) 18: Revenue o Indian Accounting Standards (Ind AS) 19: Employee Benefits o Indian Accounting Standards (Ind AS) 20: Accounting for Government Grants and Disclosure of Government Assistance o Indian Accounting Standards (Ind AS) 21: The Effect of Changes in Foreign Exchanges Rates o Indian Accounting Standards (Ind AS) 23: Borrowing Costs o Indian Accounting Standards (Ind AS) 24: Related Party Disclosures o Indian Accounting Standards (Ind AS) 27: Separate Financial Statements o Indian Accounting Standards (Ind AS) 28: Investments in Associates and Joint Ventures o Indian Accounting Standards (Ind AS) 29: Financial Reporting in Hyperinflationary Economies o Indian Accounting Standards (Ind AS) 32: Financial Instruments: Presentation o Indian Accounting Standards (Ind AS) 33: Earnings Per Share o Indian Accounting Standards (Ind AS) 34: Interim Financial Reporting o Indian Accounting Standards (Ind AS) 36: Impairment of Assets o Indian Accounting Standards (Ind AS) 37: Provisions, Contingent Liabilities and Contingent Assets o Indian Accounting Standards (Ind AS) 38: Intangible Assets o Indian Accounting Standards (Ind AS) 40: Investment Property o Indian Accounting Standards (Ind AS) 41: Agriculture

Accounting Standards

Accounting Standards

Author: Financial Accounting Standards Board

Publisher: McGraw-Hill Companies

ISBN: 0070209391

Category:

Page: 863

View: 604

Accounting Standards

Accounting Standards

Author: C. Padmavathi

Publisher:

ISBN: IND:30000124691241

Category: Accounting

Page: 199

View: 830

Accounting and reporting practices vary from one country to another, leading to differences in information revealed in financial statements. But with globalization, accounting is fast becoming redundant due to a lack of similar accounting rules. This book

International Accounting Standards

International Accounting Standards

Author: Georgette T. Bailey

Publisher:

ISBN: CORNELL:31924086028218

Category: Accounting

Page: 631

View: 146

Companies with mulitnational activities and funding are increasingly attached to the possibility of preparing financial statements in accordance to International Accounting Standards rather than national standards. This text aims to provide support for accountants on preparing financial statements in accordance with International Accounting Standards by giving concise and practical advice. It should assist readers in understanding the theory of International Accounting Standards and how to apply them.