Wiley IFRS 2017

Wiley IFRS 2017 Author PKF International Ltd
ISBN-10 9781119340225
Release 2017-04-17
Pages 1024
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The one-stop resource for IFRS interpretation and application, updated for 2017 Wiley IFRS 2017 offers a complete resource for the interpretation and application of the latest International Financial Reporting Standards (IFRS) as outlined by the International Accounting Standards Board (IASB). With up-to-date coverage and a host of practical tools, this book provides invaluable guidance on the expanding framework for unified financial reporting. Organised for easy navigation, each chapter includes general statement information followed by topic-specific discussion to facilitate both quick-reference and in-depth study. The expert team at PKF International provides authoritative insight from a practitioner's perspective: IFRIC interpretations and practical real-world guidance ensure full understanding of the newest standards, and the Disclosure Checklist helps verify compliance. The IASB's efforts are paying off as more and more countries around the globe either adopt IFRS as their national standards, or adjust local standards in alignment. A working understanding of IFRS application is becoming essential, even as the rules continue to evolve. This book provides full coverage of the latest standards and thorough guidance for implementation. Review the latest IFRS rules and standards Apply guidelines and best practices appropriately Gain expert insight on IFRS interpretation and implementation Ensure compliance and verify completeness Uniform financial reporting reduces the costs of financial statement preparation for multinational companies, and streamlines the assessment of business results. As the standards themselves evolve, so must practitioners' understanding of how to apply them correctly in real-world cases. Wiley IFRS 2017 offers a complete, up-to-date reference to help you apply and comply with the latest international standards.



Wiley IFRS 2017 Interpretation and Application of IFRS Standards Set

Wiley IFRS 2017 Interpretation and Application of IFRS Standards Set Author PKF International Ltd
ISBN-10 1119360587
Release 2017-03-13
Pages 200
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The one-stop resource for IFRS interpretation and application, updated for 2017 Wiley IFRS 2017 offers a complete resource for the interpretation and application of the latest International Financial Reporting Standards (IFRS) as outlined by the International Accounting Standards Board (IASB). With up-to-date coverage and a host of practical tools, this book provides invaluable guidance on the expanding framework for unified financial reporting. Organised for easy navigation, each chapter includes general statement information followed by topic-specific discussion to facilitate both quick-reference and in-depth study. The expert team at PKF International provides authoritative insight from a practitioner's perspective: IFRIC interpretations and practical real-world guidance ensure full understanding of the newest standards, the Disclosure Checklist helps verify compliance and the accompanying CD-ROM allows instant point-and-click access to any topic along with bookmarks for easy reference. The IASB's efforts are paying off as more and more countries around the globe either adopt IFRS as their national standards, or adjust local standards in alignment. A working understanding of IFRS application is becoming essential, even as the rules continue to evolve. This book provides full coverage of the latest standards and thorough guidance for implementation. Review the latest IFRS rules and standards Apply guidelines and best practices appropriately Gain expert insight on IFRS interpretation and implementation Ensure compliance and verify completeness Uniform financial reporting reduces the costs of financial statement preparation for multinational companies, and streamlines the assessment of business results. As the standards themselves evolve, so must practitioners' understanding of how to apply them correctly in real-world cases. Wiley IFRS 2017 offers a complete, up-to-date reference to help you apply — and comply with — the latest international standards.



International Financial Reporting Standards 2017

International Financial Reporting Standards 2017 Author Wiley-VCH Staff
ISBN-10 3527508996
Release 2017-03-08
Pages 1344
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Die International Financial Reporting Standards (IFRS) sind auf Grund einer Verordnung EU-weit von allen börsennotierten Unternehmen verbindlich anzuwenden. In Deutschland besteht für Konzernabschlüsse nicht-kapitalmarktorientierter Konzerne und für spezielle Jahresabschlüsse die Möglichkeit einer freiwilligen Bilanzierung nach IFRS. Diese Textausgabe enthält alle International Financial Reporting Standards (IFRS) bzw. International Accounting Standards (IAS) sowie alle Interpretationen (SICs, IFRICs), die von der Europäischen Union (EU) gebilligt und so für kapitalmarktorientierte Unternehmen verpflichtend anzuwenden sind. Die Standards werden in englischer und deutscher Sprache synoptisch gegenübergestellt. Auf diese Weise wird ein Vergleich mit dem englischen Ursprungstext ermöglicht. Dieser hat besondere Bedeutung, da er in Auslegungsfragen herangezogen werden muss. Die Textausgabe enthält ein Vorwort und eine Einführung von Professor Dr. Henning Zülch, HHL-Leipzig Graduate School of Management, und Prof. Dr. Matthias Hendler, Münster. Die Ausgabe 2017 berücksichtigt alle Änderungen, die von der Europäischen Union bis zum 1. Februar 2017 übernommen wurden.



Bilanzierung nach International Financial Reporting Standards IFRS

Bilanzierung nach International Financial Reporting Standards  IFRS Author Henning Zülch
ISBN-10 3527507671
Release 2015-03-18
Pages 850
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Auf Grund der im Jahre 2002 durch die EU verabschiedete IAS-Verordnung sind kapital-marktorientierte Unternehmen verpflichtet, ihre Abschlüsse nach den IFRS zu erstellen. Seit 2007 gilt dies für alle kapitalmarktorientierte Unternehmen, unabhängig davon, ob sie Eigenkapitaltitel oder lediglich Schuldpapiere emittiert haben. Zudem sind viele Unternehmen nicht rechtlich aber faktisch verpflichtet, Abschlüsse nach den IFRS zu erstellen, wenn Banken oder Geschäftspartner diese als Basis für eine Geschäftsbeziehung voraussetzen. Für viele Wirtschaftsprüfer, Steuer- und Unternehmensberater, Studierende sowie andere Rechnungsleger sind die komplexen Vorschriften der IFRS Teil der täglichen Arbeit. Diese wird dadurch erschwert, dass die vom IASB verabschiedeten Standards und Interpretationen häufig wenig didaktisch aufgebaut und die Originaltexte in englischer Sprache verfasst sind. Dieses Lehrbuch erleichtert den IFRS-Anwendern ihre tägliche Arbeit mit den Vorschriften der IFRS. In diesem Lehrbuch werden die IFRS didaktisch aufbereitet und erläutert. Neben einer grundlegenden und prägnanten Einführung in die IFRS im europäischen Kontext sowie den Zwecken und Grundsätzen der IFRS-Rechnungslegung konzentriert sich das Lehrbuch auf die bilanziellen Grundlagen der Hauptpositionen einer IFRS-Bilanz sowie bilanzielle Sonderbereiche wie etwa die Steuerabgrenzung, Leasing, Fertigungsaufträge oder die Bilan-zierung von Finanzinstrumenten. Zudem werden zu Beginn eines jeden Kapitels dessen Kernaussagen präsentiert. Der Leser erhält dadurch in kurzer Zeit einen umfassenden Überblick über die Regelungen. Praxisbeispiele runden die Darstellung der Sachverhalte ab. Das Lehrbuch stellt die Regelungen der IFRS zum Einzelabschluss dar.



International Financial Reporting Standards IFRS 2016 10e Deutsch Englische Textausgabe der Von der EU Gebilligten Standards English and German

International Financial Reporting Standards  IFRS 2016 10e Deutsch Englische Textausgabe der Von der EU Gebilligten Standards  English and German Author Wiley-VCH
ISBN-10
Release 2016-03-09
Pages 1344
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International Financial Reporting Standards IFRS 2016 10e Deutsch Englische Textausgabe der Von der EU Gebilligten Standards English and German has been writing in one form or another for most of life. You can find so many inspiration from International Financial Reporting Standards IFRS 2016 10e Deutsch Englische Textausgabe der Von der EU Gebilligten Standards English and German also informative, and entertaining. Click DOWNLOAD or Read Online button to get full International Financial Reporting Standards IFRS 2016 10e Deutsch Englische Textausgabe der Von der EU Gebilligten Standards English and German book for free.



IFRS f r Dummies

IFRS f  r Dummies Author J?rgen Diehm
ISBN-10 9783527639137
Release 2013-02-05
Pages 556
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Die IFRS (International Financial Reporting Standards) sind in Europa und vielen anderen L?ndern weltweit die Grundlage f?r die Rechnungslegung kapitalmarktorientierter Unternehmen und deswegen f?hrt kein Weg mehr an ihnen vorbei. Was die IFRS eigentlich sind, wie ihre Grundprinzipien lauten und was sie konkret f?r Ihre Rechnungslegung bedeuten, erfahren Sie anschaulich in diesem Buch. Lassen Sie sich von erfahrenen Praktikern die grundlegenden Unterschiede zur Rechnungslegung nach HGB und die Besonderheiten der Rechnungslegung nach IFRS erl?utern. Selbst komplexe Themen wie der Umstellungsprozess, die Fair-Value-Bewertung, Hedge Accounting oder Impairment Test werden von J?rgen Diehm und Andreas L?sler mit Leben gef?llt und verst?ndlich erkl?rt. So klappt der Umstieg von HGB auf IFRS und der t?gliche Umgang mit IFRS!



IFRS visuell

IFRS visuell Author
ISBN-10 3791031414
Release 2012
Pages 230
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Die aktuelle IASB-Rechnungslegung im Überblick. Der bewährte Band bietet einen leicht verständlichen Zugang zu den zunehmend komplexer werdenden Vorschriften und ermöglicht eine vertiefende Einarbeitung in die wesentlichen Regelungsinhalte. Zunächst werden die Zusammenhänge zwischen den Posten des Jahresabschlusses und den einschlägigen IFRS in Übersichten aufgezeigt. Danach folgen strukturierte Darstellungen aller IFRS und die Interpretationen des IFRIC. In der 5. Auflage mit sämtlichen Änderungen bis 1. Januar 2012.



Internationale Rechnungslegung

Internationale Rechnungslegung Author Bernhard Pellens
ISBN-10 3791036610
Release 2017-04-13
Pages 1164
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Internationale Rechnungslegung has been writing in one form or another for most of life. You can find so many inspiration from Internationale Rechnungslegung also informative, and entertaining. Click DOWNLOAD or Read Online button to get full Internationale Rechnungslegung book for free.



IFRS 16 zur Leasingbilanzierung

IFRS 16 zur Leasingbilanzierung Author Günter Schnabl
ISBN-10 9783709407912
Release 2016-12-22
Pages 128
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Der neue Standard zur Leasingbilanzierung (IFRS 16) führt zu einer Revolution der Bilanzierung von Leasingverhältnissen aufseiten des Leasingnehmers, verbunden mit erheblichen Herausforderungen im Rahmen der Erstellung von IFRS-Abschlüssen und wesentlichen Auswirkungen auf Unternehmenskennzahlen (KPIs). Dieses Buch beschäftigt sich umfassend mit dem neuen Standard, sowohl aus der Perspektive des Leasingnehmers als auch aus der Sicht des Leasinggebers. Neben einer Darstellung der relevanten Vorschriften tragen vor allem die zahlreichen Fallbeispiele zum Verständnis bei. Praxishinweise runden jedes Kapitel ab.



Wiley IFRS 2015 Interpretation and Application of International Financial Reporting Standards

Wiley IFRS 2015  Interpretation and Application of International Financial Reporting Standards Author PKF International Ltd
ISBN-10 9781118889534
Release 2015-01-20
Pages 1032
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The globally-sourced guide to the latest IFRS, with practical application advice Wiley IFRS 2015 is a complete guide to the latest International Financial Reporting Standards set forth by the International Accounting Standards Board. Written by an international team of experts in global accounting standards, this guide provides detailed information on the latest changes to the IFRS, with comprehensive coverage of IFRIC interpretations and the tools needed to maintain IFRS-compliance. Readers will find clear, concise explanations delineated by topic for easy navigation, designed for both quick reference in-depth study, with practical advice for implementing IFRS in real-life scenarios. The goal of the IASB is to achieve global convergence of accounting standards, reducing preparation costs and facilitating the assessment of business outcomes. The IFRS are a key part of the strategy, simplifying reporting for multinational corporations and the analysts and investors tasked with evaluating results. Wiley IFRS 2015 details the most recent changes to the standards, with expert guidance toward implementation. Readers will: Grasp the underlying framework of the International Financial Reporting Standards Understand how to interpret the standards and apply them in the real world Follow the Disclosure Checklist to verify completeness and IFRS compliance Learn from the experts when implementing IFRS for the first time More and more countries are either adopting IFRS or adapting local standards to align with those set by the IASB. The standards change annually, and failure to stay up to date can affect business strategy and outcomes, especially when working internationally. Wiley IFRS 2015 provides the latest information and expert guidance, helping practitioners match IFRS to real-world practice.



Wiley CPAexcel Exam Review April 2017 Study Guide

Wiley CPAexcel Exam Review April 2017 Study Guide Author Wiley
ISBN-10 9781119369912
Release 2017-01-17
Pages 1344
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The Wiley CPAexcel Study Guide: Financial Accounting and Reporting arms CPA test-takers with detailed text and skill-building problems to help identify, focus on, and master the specific topics that may need additional reinforcement to pass the FAR section of the CPA Exam. This essential study guide: Covers the complete AICPA content blueprint in FAR Explains every topic tested with 1,299 pages of study text, 752 multiple-choice questions, and 73 task-based simulations in FAR Organized in Bite-Sized Lesson format with 217 lessons in FAR Maps perfectly to the Wiley CPAexcel online course; may be used to complement the course or as a stand-alone study tool



Internationale Rechnungslegung

Internationale Rechnungslegung Author Rainer Buchholz
ISBN-10 3503174230
Release 2017-03-08
Pages 510
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Internationale Rechnungslegung has been writing in one form or another for most of life. You can find so many inspiration from Internationale Rechnungslegung also informative, and entertaining. Click DOWNLOAD or Read Online button to get full Internationale Rechnungslegung book for free.



Intermediate Accounting

Intermediate Accounting Author Donald E. Kieso
ISBN-10 9780470616314
Release 2010-10-04
Pages 688
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Due to the emergence of IFRS as the required convention for reporting to stock exchanges in the European Union and other important markets, accountants must gain a strong understanding of these standards. Intermediate Accounting integrates this new information throughout the chapters so they’ll learn how to apply the new global accounting standards. Global examples are presented to clearly show how the information is utilized in the field. The use of various currencies is also explored, which is critical for accountants to know in today’s global businesses environment.



Mehrkomponentenvertr ge nach IFRS

Mehrkomponentenvertr  ge nach IFRS Author Daniel T. Fischer
ISBN-10 352750544X
Release 2010
Pages 296
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In den IFRS bestehen für die Teilbereiche der Umsatzrealisation immer noch Regelungslücken. Bisher nicht eindeutig geregelt sind zum Beispiel Mehrkomponentenverträge. Daniel Fischer identifiziert die Regelungslücke und gibt konkrete Handlungsempfehlungen.



UK GAAP 2017

UK GAAP 2017 Author Ernst & Young LLP
ISBN-10 9781119376927
Release 2017-03-06
Pages 1952
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The New UK GAAP has now been in effect for two years. UK GAAP 2017 is fully updated to reflect the application of the new standard in practice. UK GAAP 2017 focusses on each area of the financial statement in turn and explains how they are treated by FRS 102. Topics covered include: The scope of UK GAAP; concepts and pervasive principles; presentation of financial statements; statement of cash flows; consolidated and separate financial statements; Accounting policies, estimates and errors Financial instruments; inventories; investments in associates; investment in joint ventures; investment property; property, plant and equipment Intangible assets other than goodwill; business combinations and goodwill Leases; provisions and contingencies; revenue; grants, borrowing costs Share based payment; impairment of assets; employees benefits; income tax Foreign currency translation; hyperinflation; events after the end of the reporting period; related party disclosures Service concession arrangements; agriculture; retirement benefit plans; heritage assets; public benefit entities; funding commitments; extractive industries; financial institutions; incoming resources from non-exchange transactions



Wiley 11th Hour Guide for 2017 Level II CFA Exam

Wiley 11th Hour Guide for 2017 Level II CFA Exam Author Wiley
ISBN-10 9781119330943
Release 2017-03-20
Pages 352
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Final Review Guide for Level II CFA Exam Wiley's 11th Hour Final Review Guide for 2017 Level II CFA Exam compacts all fifty-two readings tested on the 2017 CFA exam into one portable volume. Organized in order from Reading #1 to #52, this best-selling guide has helped thousands of candidates from over one-hundred countries pass the CFA exam. Designed to boil it all down to the crucial concepts, formulas and rules, this guide ensures candidates are familiar with the most important testable information. It's difficult to go over multiple books in the last few weeks before the exam, so Wiley's 11th Hour Final Review Guide does the work for you—condensing each reading down to two- to five pages. Enter the exam room with confidence and reinforce your knowledge and preparation! This comprehensive guide complements Wiley's CFA Study Guides sold separately but may be used with any review course. An effective, efficient study guide, this book prepares you to reach the next level in your career. Passing the Level II exam is the only way to sit for the third and final examination associated with the CFA designation, so it is imperative that you leverage the most effective study materials when preparing for your Level II exam. Access targeted, relevant information in a condensed form Efficiently optimize your study time with high-impact notes Achieve clearer understanding via comments and tips from trusted instructors Review the most important concepts and formulas Wiley 's 11th Hour Guide for 2017 Level II CFA Exam is an essential resource for CFA candidates preparing to take the Level II examination. “The Eleventh Hour Review book is simply brilliant. Virtually every sentence it contains is testable— it’s an absolute must-have for every Level I candidate.” - Ameer, UK “The eleventh hour guide was a great help.” - Konrad, South Africa "I used your eleventh hour guide and mock exams for the last bit of my studying and greatly enjoyed your material. Out of all of the exam prep material, I thought [yours] was the best." - Thomas, USA "Thanks to the team for writing the most intelligent Chartered Financial Analyst material I have seen to date. The eleventh hour guide is absolute genius and proving very valuable at this stage of the revision process." - Doug, UK



Wiley 11th Hour Guide for 2017 Level I CFA Exam

Wiley 11th Hour Guide for 2017 Level I CFA Exam Author Wiley
ISBN-10 9781119331131
Release 2017-02-21
Pages 480
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Wiley's 11th Hour Final Review Guide for 2017 Level I CFA Exam compacts all sixty readings tested on the 2017 CFA exam into one portable volume. Organized in order from Reading #1 to #60, this best-selling guide has helped thousands of candidates from over one-hundred countries pass the CFA exam. Designed to boil it all down to the crucial concepts, formulas and rules, this guide ensures candidates are familiar with the most important testable information. It's difficult to go over multiple books in the last few weeks before the exam, so Wiley's 11th Hour Review Guide does the work for you—condensing each reading down to two- to five pages. Enter the exam room with confidence and reinforce your knowledge and preparation! This comprehensive guide complements Wiley's CFA Study Guides sold separately but may be used with any review course. An effective, efficient study guide, this book prepares you to reach the next level in your career. “The Eleventh Hour Review book is simply brilliant. Virtually every sentence it contains is testable— it’s an absolute must-have for every Level I candidate.” - Ameer, UK “The eleventh hour guide was a great help.” - Konrad, South Africa "I used your eleventh hour guide and mock exams for the last bit of my studying and greatly enjoyed your material. Out of all of the exam prep material, I thought [yours] was the best." - Thomas, USA "Thanks to the team for writing the most intelligent Chartered Financial Analyst material I have seen to date. The eleventh hour guide is absolute genius and proving very valuable at this stage of the revision process." - Doug, UK and greatly enjoyed your material. Out of all of the exam prep material, I thought Elan’s