Perspectives On International Financial Reporting And Auditing In The Airline Industry

Author : Can Öztürk
Publisher : Emerald Group Publishing
ISBN 13 : 1789737591
Total Pages : 332 pages
Book Rating : 4.92/5 ( download)

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Download or read book Perspectives on International Financial Reporting and Auditing in the Airline Industry written by Can Öztürk and published by Emerald Group Publishing. This book was released on 2022-02-03 with total page 332 pages. Available in PDF, EPUB and Kindle. Book excerpt: Perspectives on International Financial Reporting and Auditing in the Airline Industry draws on the framework of financial reporting in the global airline industry for the year 2018 and focuses on the airline financial reporting based on IFRSs and audit of airline financial reporting based on International Standards on Auditing.

Author : Can Öztürk
Publisher : Emerald Group Publishing
ISBN 13 : 1789737613
Total Pages : 159 pages
Book Rating : 4.15/5 ( download)

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Download or read book Perspectives on International Financial Reporting and Auditing in the Airline Industry written by Can Öztürk and published by Emerald Group Publishing. This book was released on 2022-02-03 with total page 159 pages. Available in PDF, EPUB and Kindle. Book excerpt: Perspectives on International Financial Reporting and Auditing in the Airline Industry draws on the framework of financial reporting in the global airline industry for the year 2018 and focuses on the airline financial reporting based on IFRSs and audit of airline financial reporting based on International Standards on Auditing.

Author : AICPA
Publisher : John Wiley & Sons
ISBN 13 : 1937352315
Total Pages : 352 pages
Book Rating : 4.18/5 ( download)

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Download or read book Audit and Accounting Guide written by AICPA and published by John Wiley & Sons. This book was released on 2016-11-07 with total page 352 pages. Available in PDF, EPUB and Kindle. Book excerpt: Get the industry-specific knowledge you need to successfully perform every aspect of your engagement. From revenue recognition challenges associated with frequent flyer programs to guidance for Fresh-Start Accounting, this Guide has you covered. Airlines - Audit & Accounting Guide provides best practices for accounting and auditing specific to major, regional and cargo airlines, including relevant guidance contained in standards issued through March 1, 2013. Guidance is supplemented with specific “how-to” recommendations for applying the standards to the airline industry. This Guide covers best practices related to revenue recognition, equipment purchase and maintenance issues, auditing risks, and much more. Covered topics include: Passenger Facility Charges–Save time and avoid errors with the Sample PFC Report–fully updated to comply with the Clarity Standards. Fresh-start Accounting–Step-by-step guidance through the complexities of executing a successful emergence. ASU 2012-02: Impairment Testing for indefinite-lived intangible assets–Guidance on determining when a qualitative assessment is indicated for your client. Audit risk factors–Be prepared to spot red-flags within your audit engagement related to management structure, industry developments, operating characteristics, and more. Revenue recognition–Industry standards and strategies are provided for trouble-spots such as frequent flyer programs, gross vs. net, capacity purchase agreements, manufacturer incentives and multiple element arrangements Clarified Auditing Standards–All auditing content has been fully conformed to reflect changes resulting from the Clarity Project.

Author :
Publisher :
ISBN 13 :
Total Pages : 136 pages
Book Rating : 4.37/5 ( download)

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Download or read book Audits of Airlines written by and published by . This book was released on 1998 with total page 136 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Author : American Institute of Certified Public Accountants. Airline Guide Task Force
Publisher :
ISBN 13 :
Total Pages : 302 pages
Book Rating : 4.93/5 ( download)

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Download or read book Airlines written by American Institute of Certified Public Accountants. Airline Guide Task Force and published by . This book was released on 2008 with total page 302 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Author : Allam Hamdan
Publisher : Emerald Group Publishing
ISBN 13 : 1804559725
Total Pages : 408 pages
Book Rating : 4.27/5 ( download)

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Download or read book Digital Technology and Changing Roles in Managerial and Financial Accounting written by Allam Hamdan and published by Emerald Group Publishing. This book was released on 2024-01-29 with total page 408 pages. Available in PDF, EPUB and Kindle. Book excerpt: Digital Technology and Changing Roles in Managerial and Financial Accounting explores the profound impact of digital technology on the accounting profession.

Author : Victor Hughes
Publisher : Routledge
ISBN 13 : 042987927X
Total Pages : 110 pages
Book Rating : 4.72/5 ( download)

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Download or read book Airline Management Finance written by Victor Hughes and published by Routledge. This book was released on 2019-12-05 with total page 110 pages. Available in PDF, EPUB and Kindle. Book excerpt: Airline Management Finance: The Essentials is of significant benefit to airline industry practitioners seeking a focused, neatly contained and accessible resource that provides explicit financial information pertinent to their current or future role. The book explains and demystifies an airline’s financing and the financial reporting of its operations to airline staff and others. It seeks to explain the role of finance and the Finance Department in a non-technical way, so staff can appreciate the value of the department and its information resources, and see finance as an active contributor to the airline’s operation. It concentrates on practical matters, explaining frequently used financial and accounting terms, how financial strategy works, the uses of various types of financial reporting, as well as what financial risk is and how it can be managed through the co-operation of finance and operating staff. Staff who understand the airline’s finances and financial system are more likely to make decisions which align with the airline’s strategy and objectives. They will also know how to use the financial information which is available. The book establishes a good foundation of financial knowledge for all staff. This book is recommended reading for new employees in airline finance and related areas, as well as those starting to move up the supervisory ladder in an airline.

Author : American Institute of Certified Public Accountants. Civil Aeronautics Subcommittee
Publisher :
ISBN 13 :
Total Pages : 160 pages
Book Rating : 4.68/5 ( download)

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Download or read book Audits of Airlines, with Conforming Changes as of ... written by American Institute of Certified Public Accountants. Civil Aeronautics Subcommittee and published by . This book was released on 2003 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Author : J. Timothy Sale
Publisher : Elsevier
ISBN 13 : 9780080461199
Total Pages : 278 pages
Book Rating : 4.90/5 ( download)

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Download or read book Advances in International Accounting written by J. Timothy Sale and published by Elsevier. This book was released on 2005-07-21 with total page 278 pages. Available in PDF, EPUB and Kindle. Book excerpt: Advances in International Accounting is a refereed, academic research annual, that is devoted to publishing articles about advancements in the development of accounting and its related disciplines from an international perspective. This serial examines how these developments affect the financial reporting and disclosure practices, taxation, management accounting practices, and auditing of multinational corporations, as well as their effect on the education of professional accountants worldwide. Advances in International Accounting welcomes traditional and alternative approaches, including theoretical research, empirical research, applied research, and cross-cultural studies.

Author : Bijan Vasigh
Publisher : Routledge
ISBN 13 : 1351158023
Total Pages : 438 pages
Book Rating : 4.22/5 ( download)

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Download or read book Foundations of Airline Finance written by Bijan Vasigh and published by Routledge. This book was released on 2017-11-30 with total page 438 pages. Available in PDF, EPUB and Kindle. Book excerpt: Foundations of Airline Finance: Methodology and Practice is a textbook that comprehensively covers, at a basic level, all aspects of the subject, bringing together many of the numerous and informative articles and institutional developments that have characterized the field of airline finance in the previous two decades. In the early chapters, the reader is introduced to the elementary theoretical foundations that underpin the role of finance in the airline industry. Critical topics, such as the time value of money, the notion of risk and return, and the complex nature of costs (fixed, semi-fixed, variable, and marginal) are discussed and illustrated with concrete examples. This is followed by an in-depth presentation of the role of accounting in airlines. Ratio analysis is used to further analyze airline financial statements. Airline industry specific metrics, such as cost per available seat mile (CASM) and revenue per revenue passenger mile (RRPM), are covered. The role of capital and asset management is then explained in the following chapters. The final chapters of the text present some important practical applications of the theoretical ideas presented earlier; these applications include hedging, the buy versus lease decision for aircraft and the question of the valuation of assets (mainly aircraft). Moreover, specific methods for actually calculating internal valuation are presented and evaluated. Foundations of Airline Finance: Methodology and Practice will be of greatest value to students who are contemplating entering financial management in the air transportation industry; however, the text will also serve as an accessible and comprehensive reference for industry professionals.