LEADER 03543nam  2200673Ia 450 
001 9910457944903321
005 20200520144314.0
010   $a1-280-64245-9
010   $a9786610642458
010   $a0-08-046166-2
024 3 $z9780750668958
035   $a(CKB)1000000000350082
035   $a(EBL)270328
035   $a(OCoLC)476003301
035   $a(SSID)ssj0000176281
035   $a(PQKBManifestationID)11171255
035   $a(PQKBTitleCode)TC0000176281
035   $a(PQKBWorkID)10206319
035   $a(PQKB)10152795
035   $a(MiAaPQ)EBC270328
035   $a(Au-PeEL)EBL270328
035   $a(CaPaEBR)ebr10138656
035   $a(CaONFJC)MIL64245
035   $a(EXLCZ)991000000000350082
100   $a20060517d2006      uy             0
101 0 $aeng
135   $aurcn|||||||||
181   $ctxt
182   $cc
183   $acr
200 10$aIFRS, fair value and corporate governance$b[electronic resource] $ethe impact on budgets, balance sheets and management accounts /$fDimitris N. Chorafas
205   $a1st ed.
210   $aOxford ;$aBurlington, MA $cElsevier$d2006
215   $a1 online resource (497 p.)
300   $aDescription based upon print version of record.
311   $a0-7506-6895-4 
320   $aIncludes bibliographical references and index.
327   $aCover; 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'
327   $aBusiness 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; Index
330   $aWritten 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 financial
606   $aAccounting$xStandards
606   $aFinancial statements$xStandards
606   $aFair value$xAccounting
606   $aCorporate governance
608   $aElectronic books.
615  0$aAccounting$xStandards.
615  0$aFinancial statements$xStandards.
615  0$aFair value$xAccounting.
615  0$aCorporate governance.
676   $a657
676   $a657.0218
700   $aChorafas$b Dimitris N$013219
801  0$bMiAaPQ
801  1$bMiAaPQ
801  2$bMiAaPQ
906   $aBOOK
912   $a9910457944903321
996   $aIFRS, fair value and corporate governance$91987911
997   $aUNINA