By Francesco Bellandi
Under IFRS, U.S. GAAP, and the SEC ideas and laws, enterprise agencies needs to recognize degree and divulge information about fairness goods at the face of the assertion of economic place, different particular statements, or within the notes to the monetary statements. even though, lower than either IFRS and U.S. GAAP there's no all-inclusive common common on stockholders’ equity.
This e-book clarifies the method of reporting stockholders’ fairness in a way which are reconciled lower than all of the correct standards.
“Not purely has the writer addressed the informational wishes of the avid gamers within the accounting undefined, he has additionally drawn, in keeping with his titanic adventure, functional implications of reporting lower than either standards.” —Noraini Mohd Nasir, magazine of monetary Reporting and Accounting
Read Online or Download Dual Reporting for Equity and Other Comprehensive Income under IFRSs and U.S. GAAP PDF
Similar Accounting books
Thoroughly revised and updated—the must-have source for saving hundreds of thousands of bucks at tax time Taxes aren’t only a nuisance; they’re quick changing into the one greatest fee for the common American family. thoroughly revised and multiplied, reduce Your Taxes—Big Time! has every thing taxpayers want to know approximately saving cash on April 15—and any other day of the yr.
The most very important contemporary advancements in monetary markets is the institutionalization of saving linked to the expansion of pension money, lifestyles insurance firms, and mutual money. An expanding share of loved ones saving is now controlled through specialist portfolio managers rather than being at once invested within the securities markets or held within the kind of financial institution deposits.
Accounting for Non-Accounting scholars is a hugely reputed textual content for is accessibility and readability. The e-book combines basic language and genuine international examples making it excellent for college kids with very little past wisdom of monetary or administration accounting. The textual content covers the necessities of book-keeping and the foundations of accounting in a non-technical sort and teaches scholars the proper questions that every one non-accountants may still ask who are looking to excel of their reviews and profession.
Additional resources for Dual Reporting for Equity and Other Comprehensive Income under IFRSs and U.S. GAAP