Exposure Draft Of Proposed Amendments To Ias 32 Financial Instruments Disclosure And Presentation And Ias 39 Financial Instruments Recognition And Measurement

Author : International Accounting Standards Board
Publisher :
ISBN 13 :
Total Pages : 362 pages
Book Rating : 4.92/5 ( download)

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Download or read book Exposure Draft of Proposed Amendments to IAS 32, Financial Instruments, Disclosure and Presentation [and] IAS 39, Financial Instruments, Recognition and Measurement written by International Accounting Standards Board and published by . This book was released on 2002 with total page 362 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Author : International Accounting Standards Board
Publisher :
ISBN 13 :
Total Pages : 66 pages
Book Rating : 4.27/5 ( download)

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Download or read book Exposure Draft of Proposed Amendments to IAS 32 Financial Instruments : Presentation and IAS 1 Presentation of Financial Statements: Financial Instruments Puttable at Fair Value and Obligations Arising on Liquidation written by International Accounting Standards Board and published by . This book was released on 2006 with total page 66 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Author : International Accounting Standards Board
Publisher :
ISBN 13 :
Total Pages : 24 pages
Book Rating : 4.56/5 ( download)

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Download or read book Exposure Draft of Proposed Amendments to IAS 39, Financial Instruments written by International Accounting Standards Board and published by . This book was released on 2007 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Author : International Accounting Standards Board
Publisher :
ISBN 13 : 9781904230649
Total Pages : 0 pages
Book Rating : 4.44/5 ( download)

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Download or read book Exposure Draft of Proposed Amendments to IAS 39 Financial Instruments, Recognition and Measurement written by International Accounting Standards Board and published by . This book was released on 2004 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Author : Ernst & Young LLP
Publisher : John Wiley & Sons
ISBN 13 : 0470694416
Total Pages : 3424 pages
Book Rating : 4.11/5 ( download)

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Download or read book International GAAP 2008 written by Ernst & Young LLP and published by John Wiley & Sons. This book was released on 2008-03-31 with total page 3424 pages. Available in PDF, EPUB and Kindle. Book excerpt: IFRSs, the standards set by the International Accounting Standards Board (IASB), are complex and sometimes obscure. Understanding their implications and applying them appropriately requires something special....and that is why International GAAP 2008 is the essential tool for anyone applying, auditing, interpreting, regulating, studying and teaching international financial reporting. It provides expert interpretation and practical guidance for busy professionals, and includes, in every chapter, detailed analysis of how complex financial reporting problems can be resolved appropriately and effectively. International GAAP 2008 is the only globally focused work on IFRSs. It is not constrained by any individual country’s legislation or financial reporting regulations, and it ensures an international consistency of approach unavailable elsewhere. It shows how difficult practical issues should be approached in the new complex global world of international financial reporting, where IFRSs have become the accepted financial reporting system in more than 120 countries. This integrated approach provides a unique level of authoritative material for anyone involved in preparing, interpreting or auditing company accounts, for regulators, academic researchers and for all students of accountancy. The International Financial Reporting Group of Ernst & Young includes financial reporting specialists from throughout the world. Complex technical accounting issues are explained clearly in a practical working context that enables immediate understanding of the point at issue. International GAAP 2008 is accompanied by numerous worked examples, a comprehensive discussion of the practical issues of the day and the possible alternative solutions available, and hundreds of practical illustrations taken from the actual financial statements of companies that report under IFRSs. The only globally focused work on IFRS giving an international consistency of approach unavailable elsewhere This new and essential volume of practical guidance and expert interpretation deals with every aspect of applying International Financial Reporting Standards (IFRS) appropriately and effectively Written by financial reporting experts from the International Financial Reporting Group of Ernst & Young Includes a new chapter on Extractive Industries (mining, oil & gas), the biggest industry sector in the world This new edition in the International GAAP® series serves as a successor to the same authors’ market-dominating UK GAAP and UK & International GAAP "an important part to play in the process of promoting consistent, comparable and high quality financial reporting under IFRSs ... a book that not only provides an analysis of the requirements of the standards and the principles that they expound, but also presents a unique explanation of how the standards should be interpreted and applied in practice." —the Chairman of Trustees of the IASC Foundation Praise for previous editions in the International GAAP series: "A standard reference work" —Financial Times "The definitive guide to financial reporting" —The Times

Author : Kathinka Kurz
Publisher : diplom.de
ISBN 13 : 3832483284
Total Pages : 88 pages
Book Rating : 4.89/5 ( download)

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Download or read book IAS 39 - Accounting for Financial Instruments written by Kathinka Kurz and published by diplom.de. This book was released on 2004-10-12 with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt: Inhaltsangabe:Abstract: Financial markets have developed extremely in volume and complexity in the last 20 years. International investments are booming, due to the general relaxation of capital controls and the increasing demand of international diversification by investors. Driven by these developments the use and variety of financial instruments has grown enormously. Risk management strategies that are crucial to business success can no longer be executed without the use of derivative instruments. Accounting standards have not kept pace with the dynamic development of financial markets and instruments. Concerns about proper accounting regulations for financial instruments, especially derivatives, have been sharpened by the publicity surrounding large derivative-instrument losses at several companies. Incidences like the breakdown of the Barings Bank and huge losses by the German Metallgesellschaft have captured the public s attention. One of the standard setters greatest challenges is to develop principles applicable to the full range of financial instruments and implement structures that will adapt to new products that will continue to develop. Considering these aspects, the focus of this paper is to illustrate how financial instruments are accounted for under the regulations of the International Accounting Standard (IAS) 39. It refers to the latest version, Revised IAS 39 , which was issued in December 2003 and has to be applied for the annual reporting period beginning on or after January 1. 2005. First, the general regulations of this standard are demonstrated followed by special hedge accounting regulations. An overall conclusion that points out critical issues of IAS 39 is provided at the end of the paper. IAS 39 is highly complex and one of the most criticized International Financial Reporting Standards (IFRS). In many cases, the adoption of IAS 39 will lead to significant changes compared to former accounting regulations applied. Therefore the paper is designed to provide a broad understanding of the standard and to facilitate its implementation. Inhaltsverzeichnis:Table of Contents: Executive Summary1 1.Scope2 2.Financial Instruments - General Definitions and Regulations4 2.1Overview4 2.2Financial Assets4 2.3Financial Liabilities5 2.4Five Categories of Financial Instruments5 2.4.1Financial Assets and Liabilities at Fair Value through Profit or Loss6 2.4.2Held-to-Maturity Investment Assets7 2.4.3Loans and [...]

Author : International Accounting Standards Board
Publisher :
ISBN 13 : 9781904230601
Total Pages : 0 pages
Book Rating : 4.01/5 ( download)

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Download or read book Exposure Draft of Proposed Amendments to IAS 39 Financial Instruments written by International Accounting Standards Board and published by . This book was released on 2004 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Author : International Accounting Standards Board
Publisher :
ISBN 13 :
Total Pages : 20 pages
Book Rating : 4.64/5 ( download)

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Download or read book Exposure Draft, Embedded Derivatives written by International Accounting Standards Board and published by . This book was released on 2008 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Author : International Accounting Standards Board
Publisher :
ISBN 13 : 9781904230649
Total Pages : 0 pages
Book Rating : 4.44/5 ( download)

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Download or read book Amendments to IAS 39 Financial Instruments: Recognition and Measurement written by International Accounting Standards Board and published by . This book was released on 2004 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Author : Philippines
Publisher :
ISBN 13 :
Total Pages : 962 pages
Book Rating : 4.93/5 ( download)

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Download or read book Official Gazette written by Philippines and published by . This book was released on 2006 with total page 962 pages. Available in PDF, EPUB and Kindle. Book excerpt: