international financial reporting standards ifrs vs gaap

Tài liệu Incorporating International Financial Reporting Standards (IFRS) into Intermediate Accounting ppt

Tài liệu Incorporating International Financial Reporting Standards (IFRS) into Intermediate Accounting ppt

Ngày tải lên : 18/02/2014, 01:20
... Incorporating IFRS into Intermediate Accounting Issued by the IASB: • International Financial Reporting Standards (IFRS) • Interpretations originated from the International Financial Reporting ... Why learn IFRS? International Financial Reporting Standards, commonly referred to as IFRS, are gaining momentum as the global norm in financial reporting. Issued by the London-based International ... down using a) IFRS b) US GAAP? 5. How do the requirements under IFRS differ from US GAAP related to the value of inventory reported on the balance sheet? 6. How do IFRS and US GAAP differ...
  • 89
  • 595
  • 2
Tài liệu INTERNATIONAL FINANCIAL REPORTING STANDARD (IFRS) WILL SUPPORT MANAGEMNET ACCOUNTING SYSTEM FOR SMALL AND MEDIUM ENTREPRISE (SME)?" ppt

Tài liệu INTERNATIONAL FINANCIAL REPORTING STANDARD (IFRS) WILL SUPPORT MANAGEMNET ACCOUNTING SYSTEM FOR SMALL AND MEDIUM ENTREPRISE (SME)?" ppt

Ngày tải lên : 17/02/2014, 09:20
... problem of reporting financial data useful for readers in most of the countries and languages is receiving considerable attention with the implementation of the new financial reporting standards ... accounting standards that had been issued by various standard-setting bodies, both national and international. These existing standards have been created primarily with the financial reporting ... and financial reports. The first level is already implementing IFRS. The objective of Level 2 and Level 3 financial statements are to provide information about the reporting Enterprise’s financial...
  • 10
  • 550
  • 0
Tài liệu Guide to International Financial Reporting Standards doc

Tài liệu Guide to International Financial Reporting Standards doc

Ngày tải lên : 17/02/2014, 09:20
... Accounting Standards Board (IASB) adopted the first iteration of International Financial Reporting Standards (IFRS) to serve as a possible pathway for establish- ing uniform global accounting standards. ... burden of having to operate in both IFRS and US GAAP. •PromoteIncreasedTransparency IFRS is a more “principles-based” set of accounting standards than US GAAP. As such, it may allow companies ... condition. •ReduceComplexityin Financial Reporting Over the last several decades, the standards of US GAAP and associated guid- ance have grown to many thousands of pages. By contrast, IFRS is substantially...
  • 7
  • 494
  • 0
Hướng dẫn sử dụng International Financial statistics (IFS)

Hướng dẫn sử dụng International Financial statistics (IFS)

Ngày tải lên : 16/10/2013, 00:15
... Fulbright Vi tính Ứng dụng Năm học 2007 - 2008 Trần Thanh Phong 1 HƯỚNG DẪN SỬ DỤNG INTERNATIONAL FINANCIAL STATISTICS (IFS) Thống kê số liệu của 200 quốc gia trên thế giới và chứa khoảng ... các quốc gia theo hàng và xuất kết quả sang Microsoft Excel. Tài liệu tham khảo: International Financial Statistics (IFS) Help Chương trình Giảng dạy kinh tế Fulbright Vi tính Ứng dụng...
  • 9
  • 1.1K
  • 3
the international financial system

the international financial system

Ngày tải lên : 05/01/2014, 16:59
... Under Fixed Exchange Rates Copyright 2011  Pearson Canada Inc. 20 - 1 Chapter 20 The International Financial System Copyright 2011  Pearson Canada Inc. 20 - 20 Direct Effects of the Foreign ... it loses international reserves • When the domestic currency is undervalued, the central bank must sell domestic currency to keep the exchange rate fixed; but as a result, it gains international ... market as though it were a free market without interference. • Central banks engage in international financial transactions (foreign exchange interventions) to influence exchange rates • Use...
  • 30
  • 2.3K
  • 1
Tài liệu Process Improvement For Effective Budgeting And Financial Reporting (Wiley-2003) doc

Tài liệu Process Improvement For Effective Budgeting And Financial Reporting (Wiley-2003) doc

Ngày tải lên : 17/01/2014, 03:20
... fore- casting, and financial reporting. And, as financial executives come and go, typically little is done to streamline these processes. Even when large amounts of money are invested in new financial ... 136 16 Improving Financial Reporting Processes . . . . . . . . . . . . . . . . 137 Ethical Concerns. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 137 Financial Reporting as a Business ... vii • Business reporting (balanced scorecard, benchmarking, etc.) • Credit line reporting • Economic indicators and demographics • Financial statements • General Ledger • Journal entry reporting •...
  • 300
  • 988
  • 2
Tài liệu White Paper - UTP Cable Termination Standards 568A Vs 568B pptx

Tài liệu White Paper - UTP Cable Termination Standards 568A Vs 568B pptx

Ngày tải lên : 24/01/2014, 03:20
... many standards organizations around the world; here in Australia our standards body is Standards Australia. In America there is the ANSI (American National Standards Institute, the world wide standards ... contained in the international standards document (ISO/IEC 11801:1995) as previously mentioned there is no indication as to which of these standards is preferred. 3.0 The Standards Organizations ... and standards, to remain cutting edge is to remain profitable. This report outlines the uses of the three different standards and when to use them. 1.0 Introduction The Australian Standards...
  • 7
  • 441
  • 1
Tài liệu STOCKS, BONDS, MONEY MARKETS AND EXCHANGE RATES MEASURING INTERNATIONAL FINANCIAL TRANSMISSION docx

Tài liệu STOCKS, BONDS, MONEY MARKETS AND EXCHANGE RATES MEASURING INTERNATIONAL FINANCIAL TRANSMISSION docx

Ngày tải lên : 16/02/2014, 02:20
... understanding of financial linkages requires the modeling of international cross-market financial linkages, which so far has been missing in the literature. The importance of the international ... rates in the short run. Another strand on international financial co-movements attempts to explain the evolution of financial spillovers through real and financial linkages of the underlying economies. ... exposure to foreign financial market shocks, as well as for risk management and international portfolio diversification. We have estimated in this paper the transmission of financial market shocks...
  • 49
  • 730
  • 0
Tài liệu INTERNATIONAL FINANCIAL FLOWS AND WORKER REMITTANCES: BEST PRACTICES pptx

Tài liệu INTERNATIONAL FINANCIAL FLOWS AND WORKER REMITTANCES: BEST PRACTICES pptx

Ngày tải lên : 16/02/2014, 10:20
... IADB-MIF, Press release, April 2004. International Monetary Fund (IMF). (various years). Balance of Payments Yearbook. International Labour Organization. International Labour Migration Database: ... the working groups meets regularly. The Financial Education Working Group employs the FDIC’s Money Smart financial curriculum to help adults outside the financial mainstream improve their money ... Jr. and John Page, The Impact of International Migration and Remittances on Poverty, PRMPR, World Bank, October 2003 Addleton, Jonathan (1984). “The Impact of International Migration on Economic...
  • 36
  • 466
  • 0
Report of the National Commission on Fraudulent Financial Reporting doc

Report of the National Commission on Fraudulent Financial Reporting doc

Ngày tải lên : 06/03/2014, 19:20
... for reducing the incidence of fraudulent financial reporting. Participants in the Financial Reporting Process The responsibility for reliable financial reporting resides first and foremost at ... independent public accountants with established standards. III. Breakdowns in the Financial Reporting System: Causes, Perpetrators, and Means The financial reporting system functions remarkably well. ... deter fraudulent financial reporting. Improved Federal Regulation of Financial Institutions Federal regulatory agencies, other than the SEC, have responsibility for financial reporting by certain public...
  • 198
  • 648
  • 1
TECHNICAL BRIEF FOR INVESTMENT FUNDS: ACCOUNTING, FINANCIAL REPORTING & REGULATORY ( VOLUME 4) ppt

TECHNICAL BRIEF FOR INVESTMENT FUNDS: ACCOUNTING, FINANCIAL REPORTING & REGULATORY ( VOLUME 4) ppt

Ngày tải lên : 07/03/2014, 04:20
... re-deliberation phases. International Financial Reporting Standards Update Recent IFRS Update – IFRS 10 Consolidated Financial Statements ( IFRS 10”) Status – IFRS 10 is to be applied ... Accounting and Financial Reporting Updates – US Generally Accepted Accounting Principles Recent Accounting and Financial Reporting Updates – International Financial Reporting Standards Regulatory ... GAAP and International Financial Reporting Standards, particularly those that introduce or amend criteria for determining whether an entity is deemed to be an investment fund for financial reporting...
  • 26
  • 540
  • 0
TECHNICAL BRIEF FOR INVESTMENT FUNDS: ACCOUNTING, FINANCIAL REPORTING & REGULATORY ( VOLUME 5) potx

TECHNICAL BRIEF FOR INVESTMENT FUNDS: ACCOUNTING, FINANCIAL REPORTING & REGULATORY ( VOLUME 5) potx

Ngày tải lên : 07/03/2014, 04:20
... first half of 2013. International Financial Reporting Standards ( IFRS ) Update Recent IFRS Update – IFRS 10 Consolidated Financial Statements ( IFRS 10”) Status – IFRS 10 is to be applied ... Generally Accepted Accounting Principles Recent Accounting and Financial Reporting Updates – International Financial Reporting Standards Regulatory Update – US – CFTC – Registration of advisers ... to US GAAP and International Financial Reporting Standards, particularly those that introduce or amend criteria for determining whether an entity is deemed to be an investment fund for financial...
  • 24
  • 523
  • 0
Internal Control over Financial Reporting – Guidance for Smaller Public Companies Volume I : Executive Summary ppt

Internal Control over Financial Reporting – Guidance for Smaller Public Companies Volume I : Executive Summary ppt

Ngày tải lên : 11/03/2014, 02:20
... control over financial reporting. 4. Organizational Structure – The company’s organizational structure supports effective internal control over financial reporting. 5. Financial Reporting Competencies ... Assessment 8. Financial Reporting Objectives – Management specifies financial reporting objectives with sufficient clarity and criteria to enable the identification of risks to reliable financial reporting. 9. ... of financial reporting objectives. At a high level, the objective of financial reporting is to prepare reliable financial statements, which involves attaining reasonable assurance that the financial...
  • 16
  • 538
  • 0

Xem thêm