LEADER 05582nam 2200721 a 450 001 9910819968403321 005 20240516161404.0 010 $a1-118-31430-1 010 $a1-119-20833-5 010 $a1-280-59266-4 010 $a9786613622495 010 $a1-118-31418-2 035 $a(CKB)2670000000180700 035 $a(EBL)912162 035 $a(OCoLC)793166892 035 $a(SSID)ssj0000661970 035 $a(PQKBManifestationID)12301851 035 $a(PQKBTitleCode)TC0000661970 035 $a(PQKBWorkID)10713011 035 $a(PQKB)11297610 035 $a(Au-PeEL)EBL912162 035 $a(CaPaEBR)ebr10559416 035 $a(CaONFJC)MIL362249 035 $a(CaSebORM)9781119950967 035 $a(MiAaPQ)EBC912162 035 $a(PPN)176170626 035 $a(EXLCZ)992670000000180700 100 $a20120524d2012 uy 0 101 0 $aeng 135 $aurcn||||||||| 181 $ctxt 182 $cc 183 $acr 200 10$aWiley dual reporting for equity and other comprehensive income$b[electronic resource] $eunder IFRSs and U.S. GAAP /$fby Francesco Bellandi 205 $a1st ed. 210 $aWest Sussex [England] $cJohn Wiley & Sons$d2012 215 $a1 online resource (460 p.) 225 1 $aWiley Regulatory Reporting 300 $aDescription based upon print version of record. 311 $a1-119-95096-1 320 $aIncludes bibliographical references and index. 327 $aDual Reporting for Equity and Other Comprehensive Income; Contents; Preface; About the Author; 1 Introduction and Scope of Book; 1.1 Nature of Accounting Literature and Pertinent Pronouncements; 1.2 Perspectives and Major Implications of the Concept of Equity; 1.3 The Concept of Other Comprehensive Income; 1.4 The Financial Statement Presentation Project; 1.4.1 Project History; 1.4.2 Scope and Objectives of the Project; 1.4.3 Working Principles; 1.4.3.1 Cohesiveness; 1.4.3.2 Categorization; 1.4.3.3 Liquidity; 1.4.3.4 Measurement; 1.4.3.5 Disaggregation; 1.4.3.6 Cash Flow Assessment 327 $a1.4.3.7 Selection of Working Principles in the Financial Statement Presentation Project 1.4.4 Interrelationships and Conflicts among Working Principles; 1.4.5 Link to the Topic of This Book; 1.5 Main Interrelationships with Other Projects; 1.6 Significance of Equity; 1.7 Scope of Book; 2 Views on Equity and Implications; 2.1 Terminology and Definitions of Terms; 2.1.1 Equity; 2.1.2 Equity Owners; 2.1.2.1 Shareholders; 2.1.2.2 Owners; 2.1.2.3 Equity Holders; 2.1.2.4 Beneficiaries; 2.1.2.5 Equity Investors; 2.1.2.6 Equity Participants; 2.1.2.7 Interchangeability, Inconsistency, and Dissimilarity 327 $a2.1.3 Equity Instruments 2.1.4 Equity Interest; 2.1.4.1 Residual Interest; (1) Definition of Residual Interest; (2) Implications of the Residual Interest Model; (3) The Balance Sheet Approach; 2.1.4.2 Ownership Interest; (1) Ownership Versus Residual Interest; (2) The Invested and Earned Equity Model; 2.1.4.3 Economic Interest; 2.1.4.4 Voting Interest; 2.1.4.5 Controlling Financial Interest; 2.1.4.6 Variable Interest; 2.2 Basic Characteristics of Equity; 2.2.1 Ownership Rights; 2.2.2 Dependency on an Entity's Dynamics; 2.2.3 Risks and Rewards of Ownership; 2.2.4 Subordination 327 $a2.2.5 Discretion on Distributions to Owners 2.3 Major Implications for Companies; 2.3.1 Financial Impact; 2.3.1.1 Financial Statement Performance; 2.3.1.2 Taxation; 2.3.1.3 Financial Analysis; 2.3.2 Strategic Impact; 2.3.2.1 International Expansion; 2.3.2.2 Board Decisions; 2.3.2.3 Top Management Role; 2.3.3 Business Processes Impact; 2.3.4 Implementation Considerations; 2.3.4.1 Migration Project Management; 2.3.4.2 Accounting Procedures; 2.3.4.3 Management Reporting Systems; 2.3.4.4 Information Systems; 2.3.4.5 Internal Control; 2.3.4.6 Auditing; 2.3.4.7 Human Resources 327 $a2.3.4.8 Communication and Investor Relationship 3 Reserves; 3.1 Terminology and Definitions of Terms; 3.1.1 U.S. GAAP Terminology and Practice; 3.1.2 IFRS Terminology; 3.2 Reconciliation; 3.2.1 Reserves Versus Provisions; 3.2.2 Reserves Versus Other Components of Equity; 3.2.3 Reserves Versus Additional Paid-In Capital; 3.2.4 Reserves Versus Other Comprehensive Income; 3.2.5 Reserves Versus Retained Earnings; 3.3 Types of Reserves; 3.4 Tracking of Equity; 3.5 Function of Reserves; 3.5.1 Sources of Equity; 3.5.2 Defense of Legal Capital; 3.5.2.1 The Concept of Defense of Legal Capital 327 $a3.5.2.2 Implications of Defense of Legal Capital 330 $aUnder IFRS, U.S. GAAP, and the SEC rules and regulations, business enterprises must recognise measure and disclose information regarding equity items on the face of the statement of financial position, other specific statements, or in the notes to the financial statements. However, under both IFRS and U.S. GAAP there is no all-inclusive general standard on stockholders' equity. This book clarifies the process of reporting stockholders' equity in a manner which can be reconciled under all the relevant standards. "Not only has the author addressed the informational needs of th 410 0$aWiley Regulatory Reporting 606 $aIncome 606 $aEquity 615 0$aIncome. 615 0$aEquity. 676 $a305.42/0971 676 $a657.021873 700 $aBellandi$b Francesco$01613007 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910819968403321 996 $aWiley dual reporting for equity and other comprehensive income$93942093 997 $aUNINA