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

Автор:
Жанры:
Бухгалтерский учет. Налогообложение. Аудит; Зарубежная деловая литература
Формат:
PDF книга
Объем:
460 стр
Язык книги:
английский
Правообладатель:
John Wiley & Sons Limited
Аннотация:

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

Оставьте свой отзыв!

Ещё никто не оставлялсвой отзыв. Будьте первым!