03509nam 2200661Ia 450 991078436640332120230829005002.01-280-64245-997866106424580-08-046166-29780750668958(CKB)1000000000350082(EBL)270328(OCoLC)476003301(SSID)ssj0000176281(PQKBManifestationID)11171255(PQKBTitleCode)TC0000176281(PQKBWorkID)10206319(PQKB)10152795(MiAaPQ)EBC270328(Au-PeEL)EBL270328(CaPaEBR)ebr10138656(CaONFJC)MIL64245(EXLCZ)99100000000035008220060517d2006 uy 0engurcn|||||||||txtccrIFRS, fair value and corporate governance[electronic resource] the impact on budgets, balance sheets and management accounts /Dimitris N. Chorafas1st ed.Oxford ;Burlington, MA Elsevier20061 online resource (497 p.)Description based upon print version of record.0-7506-6895-4 Includes bibliographical references and index.Cover; IFRS, Fair Value and Corporate Governance; Contents; Preface; Selected Abbreviations; New Rules of Competition and Accounting Standards; The International Accounting Standards Board and Corporate Governance; Dynamics of International Financial Reporting Standards; The Controversy over IAS 39; IAS 39 and the Recognition of Derivatives Risk; Project Management for Implementation of IFRS; An IFRS Task Force Case Study. Top Management Responsibility; Management Accounting and Corporate Governance; Budgeting: A Case Study on Financial Planning; Valuing Assets: The Challenge of Being 'Right'Business Ethics Add Value to Financial Disclosures Forward-Looking Statements, Models, Earnings, and Goodwill; Balance Sheets and Income Statements as Management Tools; Economic Capital Is on Both Sides of the Balance Sheet; The Real-Time Management Report; Internal Control, Stress Testing, and Effective Risk Management; The Role of the Audit Committee; IndexWritten for managers and professionals in business and industry, this book helps the reader in: * Understanding what is and is not IFRS * Learning the complexities of IFRS implementation* Appreciating the contribution of IFRS to corporate governance The changeover from the mosaic of different heterogeneous national accounting standards to the International Financial Reporting Standards has not been easy. For many companies IFRS, and most particularly the concept of fair value in IAS 39, has amounted to a phase shift - which is prerequisite to achieving compliant financialAccountingStandardsFinancial statementsStandardsFair valueAccountingCorporate governanceAccountingStandards.Financial statementsStandards.Fair valueAccounting.Corporate governance.657657.0218Chorafas Dimitris N13219MiAaPQMiAaPQMiAaPQBOOK9910784366403321IFRS, fair value and corporate governance3723711UNINA