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Foreign currency translation by United States multinational corporations : toward a theory of accounting standard selection / / Dahli Gray
| Foreign currency translation by United States multinational corporations : toward a theory of accounting standard selection / / Dahli Gray |
| Autore | Gray Dahli |
| Pubbl/distr/stampa | London ; ; New York : , : Routledge, , 2017 |
| Descrizione fisica | 1 online resource (167 pages) : illustrations, tables |
| Disciplina | 657.96 |
| Collana | Routledge Library Editions: Multinationals |
| Soggetto topico |
Foreign exchange - Accounting - Standards - United States
International business enterprises - Accounting - Standards Financial statements - Standards - United States |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-315-27142-7
1-351-98503-5 1-351-98502-7 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | I. Introduction -- II. SFAS 52 in perspective -- III. SFAS 52 compared to SFAS 8 -- IV. Literature review -- V. Methodology -- VI. Results -- VII. Conclusions. |
| Record Nr. | UNINA-9910163872903321 |
Gray Dahli
|
||
| London ; ; New York : , : Routledge, , 2017 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Foreign currency translation by United States multinational corporations : toward a theory of accounting standard selection / / Dahli Gray
| Foreign currency translation by United States multinational corporations : toward a theory of accounting standard selection / / Dahli Gray |
| Autore | Gray Dahli |
| Pubbl/distr/stampa | London ; ; New York : , : Routledge, , 2017 |
| Descrizione fisica | 1 online resource (167 pages) : illustrations, tables |
| Disciplina | 657.96 |
| Collana | Routledge Library Editions: Multinationals |
| Soggetto topico |
Foreign exchange - Accounting - Standards - United States
International business enterprises - Accounting - Standards Financial statements - Standards - United States |
| ISBN |
1-315-27142-7
1-351-98503-5 1-351-98502-7 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | I. Introduction -- II. SFAS 52 in perspective -- III. SFAS 52 compared to SFAS 8 -- IV. Literature review -- V. Methodology -- VI. Results -- VII. Conclusions. |
| Record Nr. | UNINA-9910792791703321 |
|
Gray Dahli
|
||
| London ; ; New York : , : Routledge, , 2017 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Foreign currency translation by United States multinational corporations : toward a theory of accounting standard selection / / Dahli Gray
| Foreign currency translation by United States multinational corporations : toward a theory of accounting standard selection / / Dahli Gray |
| Autore | Gray Dahli |
| Pubbl/distr/stampa | London ; ; New York : , : Routledge, , 2017 |
| Descrizione fisica | 1 online resource (167 pages) : illustrations, tables |
| Disciplina | 657.96 |
| Collana | Routledge Library Editions: Multinationals |
| Soggetto topico |
Foreign exchange - Accounting - Standards - United States
International business enterprises - Accounting - Standards Financial statements - Standards - United States |
| ISBN |
1-315-27142-7
1-351-98503-5 1-351-98502-7 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | I. Introduction -- II. SFAS 52 in perspective -- III. SFAS 52 compared to SFAS 8 -- IV. Literature review -- V. Methodology -- VI. Results -- VII. Conclusions. |
| Record Nr. | UNINA-9910825584903321 |
|
Gray Dahli
|
||
| London ; ; New York : , : Routledge, , 2017 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Frequently asked questions in IFRS / / Steven Collings
| Frequently asked questions in IFRS / / Steven Collings |
| Autore | Collings Steve |
| Edizione | [1st edition] |
| Pubbl/distr/stampa | West Sussex, U.K., : Wiley, 2013 |
| Descrizione fisica | 1 online resource (xix, 396 pages) : illustrations |
| Disciplina | 657.30218 |
| Collana | Gale eBooks |
| Soggetto topico | International business enterprises - Accounting - Standards |
| ISBN |
1-119-20827-0
1-119-96067-3 1-299-24177-8 1-118-45424-3 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; Title Page; Copyright; Contents; About the Author; Acknowledgements; Preface; Foreword; Frequently Asked Questions; Introduction-What is IFRS?; What exactly is IFRS?; Chapter 1 What is the Role of the International Accounting Standards Board (IASB)?; What exactly does the IASB do and what are its objectives?; Answer; Chapter 2 Frequently Asked Questions; 1.What is the Conceptual Framework?; Answer; 2.What are the qualitative characteristics of financial statements?; Answer; 3. What are the elements of the financial statements?; Answer
4. Can you change accounting policies and, if so, how do you do it?Answer; 5.What are accounting estimates and how are these accounted for?; Answer; 6.What is defined as current and non-current under IFRS?; Answer; 7.What happens when an entity adopts IFRS for the first time?; Answer; 8. What happens when one company acquires another company?; Answer; 9.What are step acquisitions?; Answer; 10.What are deemed disposals in business combinations?; Answer; 11.Why are consolidated financial statements prepared and how do these differ from separate financial statements?; Answer 12.How is an associate defined under IFRS?Answer; 13.How do you account for an associate under IFRS?; Answer; 14.What are joint arrangements and joint ventures?; Answer; 15.How do you account for a joint venture under IFRS?; Answer; 16.How does an entity deal with exchange rate differences?; Answer; 17.How and when does an entity recognize a non-current tangible asset?; Answer; 18. What is the accounting treatment for non-current assets held for sale?; Answer; 19.Can internally generated goodwill be recognized on the statement of financial position?; Answer 20.What are intangible non-current assets, other than goodwill?Answer; 21.How does an entity deal with investment property in the statement of financial position?; Answer; 22.What is an impairment test?; Answer; 23. How does an entity account for borrowing costs (interest) incurred whilst constructing an asset?; Answer; 24.What is the difference between a revaluation of property, plant and equipment, and the revaluation model for investment property?; Answer; 25.What distinguishes whether an asset to be disposed of is classified as held for sale?; Answer 26.What are the accounting principles under IFRS for inventories?Answer; 27. If a company enters into construction contracts, how does it account for these?; Answer; 28. What are the rules where leases are concerned?; Answer; 29.Are there any changes planned for lease accounting?; Answer; 30.When a company receives a government grant, how does it account for this?; Answer; 31. What are the different categories of revenue under IFRS and how do they differ from gains?; Answer; 32. How does a company recognize revenue in its income statement/statement of profit or loss?; Answer 33. What is the difference between current and deferred tax? |
| Record Nr. | UNINA-9910139235703321 |
|
Collings Steve
|
||
| West Sussex, U.K., : Wiley, 2013 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Frequently asked questions in IFRS / / Steven Collings
| Frequently asked questions in IFRS / / Steven Collings |
| Autore | Collings Steve |
| Edizione | [1st edition] |
| Pubbl/distr/stampa | West Sussex, U.K., : Wiley, 2013 |
| Descrizione fisica | 1 online resource (xix, 396 pages) : illustrations |
| Disciplina | 657.30218 |
| Collana | Gale eBooks |
| Soggetto topico | International business enterprises - Accounting - Standards |
| ISBN |
1-119-20827-0
1-119-96067-3 1-299-24177-8 1-118-45424-3 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; Title Page; Copyright; Contents; About the Author; Acknowledgements; Preface; Foreword; Frequently Asked Questions; Introduction-What is IFRS?; What exactly is IFRS?; Chapter 1 What is the Role of the International Accounting Standards Board (IASB)?; What exactly does the IASB do and what are its objectives?; Answer; Chapter 2 Frequently Asked Questions; 1.What is the Conceptual Framework?; Answer; 2.What are the qualitative characteristics of financial statements?; Answer; 3. What are the elements of the financial statements?; Answer
4. Can you change accounting policies and, if so, how do you do it?Answer; 5.What are accounting estimates and how are these accounted for?; Answer; 6.What is defined as current and non-current under IFRS?; Answer; 7.What happens when an entity adopts IFRS for the first time?; Answer; 8. What happens when one company acquires another company?; Answer; 9.What are step acquisitions?; Answer; 10.What are deemed disposals in business combinations?; Answer; 11.Why are consolidated financial statements prepared and how do these differ from separate financial statements?; Answer 12.How is an associate defined under IFRS?Answer; 13.How do you account for an associate under IFRS?; Answer; 14.What are joint arrangements and joint ventures?; Answer; 15.How do you account for a joint venture under IFRS?; Answer; 16.How does an entity deal with exchange rate differences?; Answer; 17.How and when does an entity recognize a non-current tangible asset?; Answer; 18. What is the accounting treatment for non-current assets held for sale?; Answer; 19.Can internally generated goodwill be recognized on the statement of financial position?; Answer 20.What are intangible non-current assets, other than goodwill?Answer; 21.How does an entity deal with investment property in the statement of financial position?; Answer; 22.What is an impairment test?; Answer; 23. How does an entity account for borrowing costs (interest) incurred whilst constructing an asset?; Answer; 24.What is the difference between a revaluation of property, plant and equipment, and the revaluation model for investment property?; Answer; 25.What distinguishes whether an asset to be disposed of is classified as held for sale?; Answer 26.What are the accounting principles under IFRS for inventories?Answer; 27. If a company enters into construction contracts, how does it account for these?; Answer; 28. What are the rules where leases are concerned?; Answer; 29.Are there any changes planned for lease accounting?; Answer; 30.When a company receives a government grant, how does it account for this?; Answer; 31. What are the different categories of revenue under IFRS and how do they differ from gains?; Answer; 32. How does a company recognize revenue in its income statement/statement of profit or loss?; Answer 33. What is the difference between current and deferred tax? |
| Record Nr. | UNINA-9910812616103321 |
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Collings Steve
|
||
| West Sussex, U.K., : Wiley, 2013 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
IFRS 16 and corporate financial performance in Italy : an empirical post-implementation analysis / / Elisa Raoli
| IFRS 16 and corporate financial performance in Italy : an empirical post-implementation analysis / / Elisa Raoli |
| Autore | Raoli Elisa |
| Pubbl/distr/stampa | Cham, Switzerland : , : Springer, , [2021] |
| Descrizione fisica | 1 online resource (130 pages) |
| Disciplina | 657.75 |
| Collana | Contributions to Finance and Accounting |
| Soggetto topico |
Leases - Accounting - Standards
International business enterprises - Accounting - Standards |
| ISBN | 3-030-71633-3 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Intro -- Contents -- Chapter 1: Introduction -- References -- Chapter 2: Lease Accounting Framework and the Development of International Accounting Standards -- 2.1 Lease Accounting Regulation Throughout the History -- 2.2 The Statement of Financial Accounting No. 13: Accounting for Leases (SFAS 13) -- 2.3 The International Accounting Standard 17: Leasing (IAS 17) -- 2.4 Lease Accounting for the Lessee Under the IAS 17 -- 2.4.1 Finance Lease -- 2.4.2 Operating Lease -- 2.5 Lease Accounting for the Lessor Under IAS 17 -- 2.5.1 Finance Lease -- 2.5.2 Operating Lease -- 2.6 Main Criticisms of IAS 17 and the Transition to the New Accounting Standard -- 2.7 The New International Financial Reporting Standard: IFRS 16 -- 2.7.1 Identifying a Lease -- 2.8 Lease Accounting for the Lessee Under IFRS 16 -- 2.9 Lease Accounting for the Lessor Under IFRS 16 -- 2.9.1 Finance Lease -- 2.9.2 Operating Lease -- 2.10 The Relevant Changes Introduced by IFRS 16 -- 2.10.1 Lease Definition -- 2.10.2 Lease Classification -- 2.10.3 The Initial Recognition and the Subsequent Measurement -- 2.10.4 The Determination of the Right-of-Use Liability and the Right-of-Use Asset -- 2.10.5 The Assessment of the Lease Term -- 2.10.6 The Discount Rate -- 2.10.7 Sub-leasing Accounting -- References -- Chapter 3: Lease Accounting Literature Review and Hypotheses Development -- 3.1 The Determinants (Explanatory Variables) of Off-Balance Sheet Leases -- 3.1.1 Leverage and Financial Constraints -- 3.1.2 Ownership Structure -- 3.1.3 The Nature of Underlying Asset -- 3.1.4 Growth Opportunities -- 3.1.5 Taxes -- 3.1.6 Size -- 3.2 The Relationship Between Capitalization of Off-Balance Sheet Leases and the Economic and Financial Performance -- 3.3 Reactions of Market Operators and Financial Statements Users -- References.
Chapter 4: Post-Implementation Analysis of IFRS 16 on Companies´ Financial Structure, Economic and Financial Performance -- 4.1 Sample Selection -- 4.2 The Empirical Analysis on Determinants (Explanatory Variables) of Off-Balance Sheet Leases -- 4.2.1 Variables Description and Research Design -- 4.2.2 Results and Discussion -- 4.3 Post-Implementation Analysis of IFRS 16 on Companies´ Financial Structure and Economic and Financial Performance -- 4.3.1 Variables Description and Research Design -- 4.3.2 Results and Discussion -- 4.3.3 Industry Analysis -- 4.4 Reaction of Market Operators and Financial Statement Users -- 4.4.1 Variables Description and Research Design -- 4.4.2 Results and Discussion -- 4.5 Conclusions and Limitations -- References -- Appendix. |
| Record Nr. | UNINA-9910484524903321 |
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Raoli Elisa
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| Cham, Switzerland : , : Springer, , [2021] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
IFRS essentials / / Norbert Lüdenbach, Dieter Christian
| IFRS essentials / / Norbert Lüdenbach, Dieter Christian |
| Autore | Lüdenbach Norbert <1955-> |
| Edizione | [5. Auflage.] |
| Pubbl/distr/stampa | Herne : , : NWB Ausbildung, , 2019 |
| Descrizione fisica | 1 online resource (568 pages) |
| Disciplina | 657.0218 |
| Collana | NWB Studium Betriebswirtschaft |
| Soggetto topico |
Accounting - Standards
Financial statements - Standards International business enterprises - Accounting - Standards |
| ISBN | 3-482-00552-4 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | ger |
| Nota di contenuto | Intro -- Rahmenkonzept -- IAS1 Darstellung des Abschlusses -- IAS2 Vorräte -- IAS7 Kapitalflussrechnung -- IAS8 Bilanzierungsmethoden, Schätzungsänderungen und Fehler -- IAS 10 Ereignisse nach der Berichtsperiode -- IAS 12 Steuern vom Einkommen und vom Ertrag -- IAS 16 Sachanlagen -- IAS 19 Leistungen an Arbeitnehmer/IAS 26 Bilanzierung und Berichterstattung von Altersversorgungsplänen -- IAS 20 Öffentliche Zuwendungen -- IAS 21 Die Auswirkungen von Wechselkursänderungen -- IAS 23 Fremdkapitalkosten -- IAS 24 Angaben zu nahe stehenden Parteien -- IAS 26 Bilanzierung und Berichterstattung von Altersversorgungsplänen -- IAS 27 Einzelabschlüsse -- IAS 28 Anteile an Gemeinschafts- und assoziierten Unternehmen -- IAS 29 Rechnungslegung in Hochinflationsländern -- IAS 32 Finanzinstrumente: Darstellung -- IAS 33 Ergebnis je Aktie -- IAS 34 Zwischenberichterstattung -- IAS 36 Wertminderung von Vermögenswerten -- IAS 37 Rückstellungen, Eventualschulden und Eventualforderungen -- IAS 38 Immaterielle Vermögenswerte -- IAS 40 Anlageimmobilien -- IAS 41 Landwirtschaft -- IFRS1 Erstmalige Anwendung der IFRS -- IFRS2 Anteilsbasierte Vergütungen -- IFRS3 Unternehmenszusammenschlüsse -- IFRS4 Versicherungsverträge -- IFRS5 Zum Verkauf gehaltene langfristige Vermögenswerte und aufgegebene Geschäftsbereiche -- IFRS6 Erkundung und Evaluierung von Bodenschätzen -- IFRS7 Finanzinstrumente: Angaben -- IFRS8 Operative Segmente -- IFRS9 Finanzinstrumente -- IFRS 10 Konzernabschlüsse -- IFRS 11 Gemeinsame Vereinbarungen -- IFRS 12 Angaben zu Beteiligungen an anderen Unternehmen -- IFRS 13 Ermittlung beizulegender Zeitwerte -- IFRS 14 Regulatorische Abgrenzungsposten -- IFRS 15 Erlöse aus Vertr!gen mit Kunden -- IFRS 16 Leasingverhältnisse -- IFRS 17 Versicherungsverträge. |
| Record Nr. | UNINA-9910793997703321 |
|
Lüdenbach Norbert <1955->
|
||
| Herne : , : NWB Ausbildung, , 2019 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
IFRS essentials / / Norbert Lüdenbach, Dieter Christian
| IFRS essentials / / Norbert Lüdenbach, Dieter Christian |
| Autore | Lüdenbach Norbert <1955-> |
| Edizione | [5. Auflage.] |
| Pubbl/distr/stampa | Herne : , : NWB Ausbildung, , 2019 |
| Descrizione fisica | 1 online resource (568 pages) |
| Disciplina | 657.0218 |
| Collana | NWB Studium Betriebswirtschaft |
| Soggetto topico |
Accounting - Standards
Financial statements - Standards International business enterprises - Accounting - Standards |
| ISBN | 3-482-00552-4 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | ger |
| Nota di contenuto | Intro -- Rahmenkonzept -- IAS1 Darstellung des Abschlusses -- IAS2 Vorräte -- IAS7 Kapitalflussrechnung -- IAS8 Bilanzierungsmethoden, Schätzungsänderungen und Fehler -- IAS 10 Ereignisse nach der Berichtsperiode -- IAS 12 Steuern vom Einkommen und vom Ertrag -- IAS 16 Sachanlagen -- IAS 19 Leistungen an Arbeitnehmer/IAS 26 Bilanzierung und Berichterstattung von Altersversorgungsplänen -- IAS 20 Öffentliche Zuwendungen -- IAS 21 Die Auswirkungen von Wechselkursänderungen -- IAS 23 Fremdkapitalkosten -- IAS 24 Angaben zu nahe stehenden Parteien -- IAS 26 Bilanzierung und Berichterstattung von Altersversorgungsplänen -- IAS 27 Einzelabschlüsse -- IAS 28 Anteile an Gemeinschafts- und assoziierten Unternehmen -- IAS 29 Rechnungslegung in Hochinflationsländern -- IAS 32 Finanzinstrumente: Darstellung -- IAS 33 Ergebnis je Aktie -- IAS 34 Zwischenberichterstattung -- IAS 36 Wertminderung von Vermögenswerten -- IAS 37 Rückstellungen, Eventualschulden und Eventualforderungen -- IAS 38 Immaterielle Vermögenswerte -- IAS 40 Anlageimmobilien -- IAS 41 Landwirtschaft -- IFRS1 Erstmalige Anwendung der IFRS -- IFRS2 Anteilsbasierte Vergütungen -- IFRS3 Unternehmenszusammenschlüsse -- IFRS4 Versicherungsverträge -- IFRS5 Zum Verkauf gehaltene langfristige Vermögenswerte und aufgegebene Geschäftsbereiche -- IFRS6 Erkundung und Evaluierung von Bodenschätzen -- IFRS7 Finanzinstrumente: Angaben -- IFRS8 Operative Segmente -- IFRS9 Finanzinstrumente -- IFRS 10 Konzernabschlüsse -- IFRS 11 Gemeinsame Vereinbarungen -- IFRS 12 Angaben zu Beteiligungen an anderen Unternehmen -- IFRS 13 Ermittlung beizulegender Zeitwerte -- IFRS 14 Regulatorische Abgrenzungsposten -- IFRS 15 Erlöse aus Vertr!gen mit Kunden -- IFRS 16 Leasingverhältnisse -- IFRS 17 Versicherungsverträge. |
| Record Nr. | UNINA-9910812048703321 |
|
Lüdenbach Norbert <1955->
|
||
| Herne : , : NWB Ausbildung, , 2019 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Pick a number : the U.S and international accounting / / Roger Hussey, Audra Ong
| Pick a number : the U.S and international accounting / / Roger Hussey, Audra Ong |
| Autore | Hussey Roger |
| Edizione | [Second edition.] |
| Pubbl/distr/stampa | New York : , : Business Expert Press, , 2018 |
| Descrizione fisica | 1 online resource (179 pages) |
| Disciplina | 657.96 |
| Soggetto topico |
International business enterprises - Accounting
International business enterprises - Accounting - Standards Comparative accounting |
| Soggetto genere / forma | Electronic books. |
| ISBN | 1-947098-94-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910468036703321 |
|
Hussey Roger
|
||
| New York : , : Business Expert Press, , 2018 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Pick a number : the U.S and international accounting / / Roger Hussey, Audra Ong
| Pick a number : the U.S and international accounting / / Roger Hussey, Audra Ong |
| Autore | Hussey Roger |
| Edizione | [Second edition.] |
| Pubbl/distr/stampa | New York : , : Business Expert Press, , 2018 |
| Descrizione fisica | 1 online resource (179 pages) |
| Disciplina | 657.96 |
| Soggetto topico |
International business enterprises - Accounting
International business enterprises - Accounting - Standards Comparative accounting |
| ISBN | 1-947098-94-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910795179503321 |
|
Hussey Roger
|
||
| New York : , : Business Expert Press, , 2018 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
