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Wiley Ifrs

Author: Abbas A. Mirza
Publisher: John Wiley & Sons
ISBN: 9781118017647
Size: 42.66 MB
Format: PDF, Docs
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— Explanations of IFRS and IFRIC interpretations — Practical insights into implementation issues — Worked-out illustrations and examples — Case studies with solutions — Multiple-choice questions with answers — Extracts from published financial statements A one-stop resource for understanding and applying current International Financial Reporting Standards As the International Accounting Standards Board (IASB) makes rapid progress towards widespread acceptance and use of IFRS (formerly named International Accounting Standards) worldwide, the need to understand these new standards increases. Now fully revised and updated, IFRS Practical Implementation Guide and Workbook, Third Edition is the straightforward handbook for understanding and adapting the IFRS standards. This quick reference guide includes easy-to-understand IAS/IFRSoutlines, explanations, and practical insights that greatly facilitate understanding of the practical implementation issues involved in applying these complex standards. Clearly explaining the IASB standards so that even first-time adopters of IFRS will understand the complicated requirements, the Third Edition presents: Ten recently issued and revised IFRS standards including business combinations, financial instruments and newly issued IFRS for SMEs New International Financial Reporting Interpretations Committee (IFRIC) projects Multiple-choice questions with solutions and explanations to ensure thorough understanding of the complex IFRS/IAS standards Case studies or "problems" with solutions illustrating the practical application of IFRS/IAS Excerpts from published financial statements around the world Designed with the needs of the user in mind, IFRS Practical Implementation Guide and Workbook, Third Edition is an essential desktop reference for accountants and finance professionals, as well as a thorough review guide for the IFRS/IAS certification exam.

Ifrs For Smes

Author: Barry Jay Epstein
Publisher: John Wiley & Sons Incorporated
ISBN: 9780470614716
Size: 71.15 MB
Format: PDF, ePub, Docs
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"IFRS for SMEs Practical Implementation Guide and Workbook" is a quick reference guide on IFRS for smaller and medium-sized entities, including US-based private companies that choose to adopt the standard, and includes easy to understand outlines of the IFRS for SMEs standard, practical insights, case studies with solutions, illustrations, and multiple choice questions with solutions. The book greatly facilitates understanding of the practical implementation issues involved in applying this new.

Wiley Gaap

Author: Barry J. Epstein
Publisher: John Wiley & Sons
ISBN: 9780470645888
Size: 60.35 MB
Format: PDF, Docs
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Wiley GAAP Workbook provides easy-to-understand guidance and clarity to practical applications of GAAP. Enhancing your comprehension of GAAP to enable practical application of a variety of situations that you may encounter in practice, this workbook and guide simplifies application of GAAP standards and interpretations to specific real-world situations. Provides easy-to-understand clarity and guidance on interpretation and application of the overwhelming and voluminous GAAP standards Offers explanations supplemented with examples, case studies, solutions, and illustrations for enhanced understanding of GAAP Includes newly issued accounting pronouncements and information on the GAAP codification Wiley GAAP: Practical Implementation Guide and Workbook is a quick reference guide on Generally Accepted Accounting Principles and their application with easy to understand outlines of FASB standards, practical insights, case studies with solutions, illustrations, and multiple choice questions with solutions. It greatly facilitates understanding of the practical implementation issues involved in applying these complex rules-based standards.

Teaching Ifrs

Author: Richard M.S. Wilson
Publisher: Routledge
ISBN: 1135749124
Size: 69.99 MB
Format: PDF
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The increasing pace of global conformance towards the adoption of International Financial Reporting Standards (IFRS) highlights the need for accounting students as well as accounting practitioners to be conversant with IFRS. Teaching IFRS offers expert descriptions of, and insights into, the IFRS convergence process from a teaching and learning perspective. Hence this book is both timely and likely to have considerable impact in providing guidance for those who teach financial reporting around the world. The contents of the book come from authoritative sources and offer something distinctive to complement the existing textbooks which typically focus on the technical aspects of IFRS and their adoption. Drawing upon the experiences of those who have sought to introduce IFRS-related classroom innovations and the associated student outcomes achieved therefrom, the book offers suggestions about how to design and deliver courses dealing with IFRS and catalogues extensive listings of IFRS-related teaching resources to support those courses. This book was originally published as a special issue of Accounting Education: An international journal.

International Trade In Services

Author: Olivier Cattaneo
Publisher: World Bank Publications
ISBN: 9780821383544
Size: 26.46 MB
Format: PDF, Kindle
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The services sector is key to economic growth, competitiveness, and poverty alleviation. Comprising more than two-thirds of the world economy, services are now commonly traded across borders, helped by technological progress and the increased mobility of persons. In recent years, a number of developing countries have looked at trade in services as a means to both respond to domestic supply shortages and to diversify and boost exports. Any country can tap into the trade potential of services, but not every country can become a services hub across sectors. The opening of the services sector potentially comes with large benefits, but also fears and costs that should not be overlooked. This book provides useful guidelines for the assessment of a country s trade potential, and a roadmap for successful opening and export promotion in select services sectors. It looks at both the effects of increased imports and exports, and provides concrete examples of developing country approaches that have either succeeded or failed to maximize the benefits and minimize the risks of opening. It focuses on sectors that have been rarely analyzed through the trade lens, and/or have a fast growing trade potential for developing countries. These sectors are: accounting, construction, distribution, engineering, environmental, health, information technology, and legal services. This book is designed for non-trade specialists to understand how trade can help improve access to key services in developing countries, and for trade specialists to understand the specific characteristics of each individual sector. It will be a useful tool for governments to design successful trade opening or promotion strategies, and for the private sector and consumers to advocate sound domestic policy reforms accompanying an offensive trade agenda.

Bilanzierung Nach International Financial Reporting Standards Ifrs

Author: Henning Zülch
Publisher: John Wiley & Sons
ISBN: 3527503706
Size: 26.22 MB
Format: PDF, ePub
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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.

Erfolgreich Verkaufen F 1 4r Dummies

Author: Tom Hopkins
Publisher: John Wiley & Sons
ISBN: 3527811133
Size: 32.75 MB
Format: PDF, ePub, Mobi
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Verkaufen ist Kampf, verkaufen ist Kunst und gemeinhin wird es unterschï¿1⁄2tzt. Ein guter Verkï¿1⁄2ufer braucht Strategie, Leidenschaft und das richtige Handwerkszeug. Die Leidenschaft mï¿1⁄2ssen Sie schon selbst aufbringen, aber Strategie und Handwerkszeug finden Sie in ï¿1⁄2Erfolgreich Verkaufen fï¿1⁄2r Dummiesï¿1⁄2. Tom Hopkins ist als Verkï¿1⁄2ufer zum Multimillionï¿1⁄2r geworden und lï¿1⁄2ftet fï¿1⁄2r Sie nun die Geheimnisse seines Erfolgs. Er erklï¿1⁄2rt Ihnen, wie Sie Termine setzen, sich richtig prï¿1⁄2sentieren, was Sie ï¿1⁄2ber Ihr Produkt wissen mï¿1⁄2ssen, wie Sie Bedenken zerstreuen und zu guter Letzt den Abschluss tï¿1⁄2tigen. Ist das alles? Noch lange nicht, er verrï¿1⁄2t Ihnen auch, warum Sie nicht zu viel ï¿1⁄2ber Ihr Produkt verraten sollten ...