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The handbook to IFRS transition and to IFRS U.S. GAAP dual reporting [[electronic resource] ] : interpretation, implementation and application to grey areas / / by Francesco Bellandi
| The handbook to IFRS transition and to IFRS U.S. GAAP dual reporting [[electronic resource] ] : interpretation, implementation and application to grey areas / / by Francesco Bellandi |
| Autore | Bellandi Francesco |
| Edizione | [1st edition] |
| Pubbl/distr/stampa | Chichester, : John Wiley, 2012 |
| Descrizione fisica | 1 online resource (847 p.) |
| Disciplina | 657.3021873 |
| Collana | Wiley regulatory reporting |
| Soggetto topico |
Financial statements - Standards - United States
Accounting - Standards - United States |
| ISBN |
1-119-20727-4
1-119-96034-7 1-280-59281-8 9786613622648 1-119-96741-4 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
The Handbook toIFRS Transitionand to IFRS U.S.GAAP Dual Reporting; Preface; About the Author; 1 Introduction and Scope of Book; 1.1 Nature of Accounting Literature and Pertinent Pronouncements; 1.2 Significance of the IFRS Transition; 1.3 IFRS Transition Scenario; 1.4 Scope of the Book; 1.4.1 The Dual Reporting Perspective; 1.4.2 IFRS Migration, Transition, or First-Time Adoption; 1.4.3 Why this Book Includes Guidance to Foreign Private Issuers; 1.4.4 Other Unique Features of this Book; 1.4.5 Use of this Book in Jurisdictions Other than the U.S; 1.4.6 The Benefits of Reading this Book
2 IFRS First-Time Adoption Requirements and Interaction with U.S. GAAP and SEC Rules and Regulations2.1 Chapter Preview; 2.2 IFRS 1 Amendments and Effective Dates; 2.2.1 History of IFRS 1; 2.2.2 Restructured IFRS 1; 2.3 Rationale of IFRS 1; 2.3.1 First-Time Adoption of a Comprehensive Basis of Accounting; 2.3.2 Derogation from the Basic Principle of Retrospective Application; 2.3.3 IFRS 1 versus SIC-8; 2.3.4 Main Rationales of IFRS 1; 2.4 Accounting Steps in Migrating to IFRSs; 2.5 First IFRS Financial Statements; 2.5.1 Terminology; 2.5.2 First versus Subsequent IFRS Financial Statements 2.5.3 What First IFRS Financial Statements are and What They are Not2.5.4 External Use; 2.5.5 Complete Set; 2.5.6 Primary Financial Statements; 2.5.7 Location and Context of the First IFRS Financial Statements; 2.5.8 Financial Statements of Entities Incorporated in the First IFRS Consolidated Financial Statements; 2.5.9 IFRS Financial Statements of Other Entities Included in a Registrant's Report; 2.5.10 Previous GAAP; 2.5.10.1 Timing of Use of Previous GAAP; 2.5.10.2 Previous versus Home-Country GAAP; 2.5.10.3 Use of Different Sets of Local GAAP; 2.5.10.4 The Impact of Presentation Currency 2.5.10.5 RAP/SAP or OCBOA2.5.11 Reissued Financial Statements; 2.5.12 Differences with Pro Forma Financial Statements; 2.6 Entities Affected by IFRS 1; 2.6.1 Which Companies Must and Which May Not Use IFRS 1; 2.6.2 Consolidated versus Separate versus Entity's Financial Statements; 2.6.3 Interim Financial Statements; 2.7 Compliance with IFRSs; 2.7.1 The Statement of Compliance with IFRSs; 2.7.2 Statement of Compliance with the IFRS for SMEs; 2.7.3 First Time; 2.7.4 Adherence to IFRSs; 2.7.5 Statement Accuracy; 2.7.6 The Meaning of IASB-IFRSs; 2.7.7 Compliance with IFRS as Adopted by the EU 2.7.8 Whether the Use of an Endorsed Version of IFRSs is a Qualified Compliance2.7.9 Dual Statement of Compliance with IASB-IFRSs and Jurisdictional IFRSs; 2.7.10 Single Statement of Compliance with IASB-IFRSs by Jurisdictional IFRS Adopters; 2.7.11 Reliance upon Home Standard Setter's Compliance with IFRSs; 2.7.12 Location of the Statement of Compliance with IFRSs; 2.7.13 Auditor's Opinion on Compliance with IFRSs; 2.7.14 Return to IFRSs; 2.7.15 Return to IFRS for SMEs; 2.7.16 Date from Which Compliance can be Asserted; 2.8 Transition Date; 2.8.1 Determination of the Transition Date 2.8.2 Transition Date when an Entity Presents More Than One Year of IFRS Comparative Financial Statements |
| Record Nr. | UNINA-9910141256203321 |
Bellandi Francesco
|
||
| Chichester, : John Wiley, 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
The handbook to IFRS transition and to IFRS U.S. GAAP dual reporting [[electronic resource] ] : interpretation, implementation and application to grey areas / / by Francesco Bellandi
| The handbook to IFRS transition and to IFRS U.S. GAAP dual reporting [[electronic resource] ] : interpretation, implementation and application to grey areas / / by Francesco Bellandi |
| Autore | Bellandi Francesco |
| Edizione | [1st edition] |
| Pubbl/distr/stampa | Chichester, : John Wiley, 2012 |
| Descrizione fisica | 1 online resource (847 p.) |
| Disciplina | 657.3021873 |
| Collana | Wiley regulatory reporting |
| Soggetto topico |
Financial statements - Standards - United States
Accounting - Standards - United States |
| ISBN |
1-119-20727-4
1-119-96034-7 1-280-59281-8 9786613622648 1-119-96741-4 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
The Handbook toIFRS Transitionand to IFRS U.S.GAAP Dual Reporting; Preface; About the Author; 1 Introduction and Scope of Book; 1.1 Nature of Accounting Literature and Pertinent Pronouncements; 1.2 Significance of the IFRS Transition; 1.3 IFRS Transition Scenario; 1.4 Scope of the Book; 1.4.1 The Dual Reporting Perspective; 1.4.2 IFRS Migration, Transition, or First-Time Adoption; 1.4.3 Why this Book Includes Guidance to Foreign Private Issuers; 1.4.4 Other Unique Features of this Book; 1.4.5 Use of this Book in Jurisdictions Other than the U.S; 1.4.6 The Benefits of Reading this Book
2 IFRS First-Time Adoption Requirements and Interaction with U.S. GAAP and SEC Rules and Regulations2.1 Chapter Preview; 2.2 IFRS 1 Amendments and Effective Dates; 2.2.1 History of IFRS 1; 2.2.2 Restructured IFRS 1; 2.3 Rationale of IFRS 1; 2.3.1 First-Time Adoption of a Comprehensive Basis of Accounting; 2.3.2 Derogation from the Basic Principle of Retrospective Application; 2.3.3 IFRS 1 versus SIC-8; 2.3.4 Main Rationales of IFRS 1; 2.4 Accounting Steps in Migrating to IFRSs; 2.5 First IFRS Financial Statements; 2.5.1 Terminology; 2.5.2 First versus Subsequent IFRS Financial Statements 2.5.3 What First IFRS Financial Statements are and What They are Not2.5.4 External Use; 2.5.5 Complete Set; 2.5.6 Primary Financial Statements; 2.5.7 Location and Context of the First IFRS Financial Statements; 2.5.8 Financial Statements of Entities Incorporated in the First IFRS Consolidated Financial Statements; 2.5.9 IFRS Financial Statements of Other Entities Included in a Registrant's Report; 2.5.10 Previous GAAP; 2.5.10.1 Timing of Use of Previous GAAP; 2.5.10.2 Previous versus Home-Country GAAP; 2.5.10.3 Use of Different Sets of Local GAAP; 2.5.10.4 The Impact of Presentation Currency 2.5.10.5 RAP/SAP or OCBOA2.5.11 Reissued Financial Statements; 2.5.12 Differences with Pro Forma Financial Statements; 2.6 Entities Affected by IFRS 1; 2.6.1 Which Companies Must and Which May Not Use IFRS 1; 2.6.2 Consolidated versus Separate versus Entity's Financial Statements; 2.6.3 Interim Financial Statements; 2.7 Compliance with IFRSs; 2.7.1 The Statement of Compliance with IFRSs; 2.7.2 Statement of Compliance with the IFRS for SMEs; 2.7.3 First Time; 2.7.4 Adherence to IFRSs; 2.7.5 Statement Accuracy; 2.7.6 The Meaning of IASB-IFRSs; 2.7.7 Compliance with IFRS as Adopted by the EU 2.7.8 Whether the Use of an Endorsed Version of IFRSs is a Qualified Compliance2.7.9 Dual Statement of Compliance with IASB-IFRSs and Jurisdictional IFRSs; 2.7.10 Single Statement of Compliance with IASB-IFRSs by Jurisdictional IFRS Adopters; 2.7.11 Reliance upon Home Standard Setter's Compliance with IFRSs; 2.7.12 Location of the Statement of Compliance with IFRSs; 2.7.13 Auditor's Opinion on Compliance with IFRSs; 2.7.14 Return to IFRSs; 2.7.15 Return to IFRS for SMEs; 2.7.16 Date from Which Compliance can be Asserted; 2.8 Transition Date; 2.8.1 Determination of the Transition Date 2.8.2 Transition Date when an Entity Presents More Than One Year of IFRS Comparative Financial Statements |
| Record Nr. | UNINA-9910824090903321 |
|
Bellandi Francesco
|
||
| Chichester, : John Wiley, 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Wiley dual reporting for equity and other comprehensive income [[electronic resource] ] : under IFRSs and U.S. GAAP / / by Francesco Bellandi
| Wiley dual reporting for equity and other comprehensive income [[electronic resource] ] : under IFRSs and U.S. GAAP / / by Francesco Bellandi |
| Autore | Bellandi Francesco |
| Pubbl/distr/stampa | West Sussex [England], : John Wiley & Sons, 2012 |
| Descrizione fisica | 1 online resource (460 p.) |
| Disciplina |
305.42/0971
657.021873 |
| Collana | Wiley Regulatory Reporting |
| Soggetto topico |
Income
Equity |
| ISBN |
1-118-31430-1
1-119-20833-5 1-280-59266-4 9786613622495 1-118-31418-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Dual 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
1.4.3.7 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 2.1.3 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 2.2.5 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 2.3.4.8 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 3.5.2.2 Implications of Defense of Legal Capital |
| Record Nr. | UNINA-9910141284003321 |
|
Bellandi Francesco
|
||
| West Sussex [England], : John Wiley & Sons, 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Wiley dual reporting for equity and other comprehensive income [[electronic resource] ] : under IFRSs and U.S. GAAP / / by Francesco Bellandi
| Wiley dual reporting for equity and other comprehensive income [[electronic resource] ] : under IFRSs and U.S. GAAP / / by Francesco Bellandi |
| Autore | Bellandi Francesco |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | West Sussex [England], : John Wiley & Sons, 2012 |
| Descrizione fisica | 1 online resource (460 p.) |
| Disciplina |
305.42/0971
657.021873 |
| Collana | Wiley Regulatory Reporting |
| Soggetto topico |
Income
Equity |
| ISBN |
1-118-31430-1
1-119-20833-5 1-280-59266-4 9786613622495 1-118-31418-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Dual 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
1.4.3.7 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 2.1.3 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 2.2.5 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 2.3.4.8 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 3.5.2.2 Implications of Defense of Legal Capital |
| Record Nr. | UNINA-9910819968403321 |
|
Bellandi Francesco
|
||
| West Sussex [England], : John Wiley & Sons, 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||