Dual Reporting for Equity and Other Comprehensive Income under IFRSs and U.S. GAAP e-bog
583,01 DKK
(inkl. moms 728,76 DKK)
Under IFRS, U.S. GAAP, and the SEC rules and regulations, business enterprises must recognise measure and disclose information regarding equity items on the face of the statement of financial position, other specific statements, or in the notes to the financial statements. However, under both IFRS and U.S. GAAP there is no all-inclusive general standard on stockholders equity. This book clari...
E-bog
583,01 DKK
Forlag
Wiley
Udgivet
3 maj 2012
Genrer
1KBB
Sprog
English
Format
epub
Beskyttelse
LCP
ISBN
9781118314302
Under IFRS, U.S. GAAP, and the SEC rules and regulations, business enterprises must recognise measure and disclose information regarding equity items on the face of the statement of financial position, other specific statements, or in the notes to the financial statements. However, under both IFRS and U.S. GAAP there is no all-inclusive general standard on stockholders equity. This book clarifies the process of reporting stockholders equity in a manner which can be reconciled under all the relevant standards. Not only has the author addressed the informational needs of the players in the accounting industry, he has also drawn, based on his vast experience, practical implications of reporting under both standards. Noraini Mohd Nasir, Journal of Financial Reporting and Accounting