الصفحة 1
الصفحة 1
International Accounting
The 6th edition provides an overview of the broadly defined area of international accounting. It focuses on the accounting issues related to international business activities and foreign operations and provides substantial coverage of the IASB and IFRS. Its unique benefits include up-to-date coverage of relevant material; extensive numerical examples; two chapters devoted to the application of IFRS; and coverage of nontraditional but important topics such as management accounting issues in multinational companies, international corporate governance, and corporate social reporting. Distinguishing features include excerpts from recent annual reports to demonstrate differences in financial reporting practices across countries and financial reporting issues especially relevant for multinational corporations.
Intermediate accounting IFRS, international adaptation
International financial reporting standards (IFRS) are a set of accounting standards and rules issued by the international accounting standards board (IASB) that govern how particular types of transactions and events should be reported in financial statements. by presenting IFRS in light of current accounting practice, this book not only offers a more comprehensive understanding of IFRS standards but also emphasizes fair value, proper accounting for financial instruments, and new developments in international accounting. in addition to covering the latest IFRS standards and how they are applied in practice, this edition provides new learning aids such as accounting matters and analytics in action.
IFRS for Small and Medium-Sized Enterprises : Structuring the Transition Process
In the process of converting to IFRS, a number of practical questions arise concerning the structures of the accounting area department of medium-sized enterprises as well as the issue of effectively updating financial statements once converted, which have thus far not been addressed in the debate. Richard Wittsiepe analyses the relevant IFRS statements with a view to possibly integrating them into existing workflows in an annual audit. He weighs the key issues of conversion by comparing them with the 4th EU Directive for accounting within the EU. The aim is to visualise the workflows as the basis for creating support software which can make a key contribution to cost-effective conversion.
Global Comparability of Financial Reporting Under IFRS : Does Comparability Enhance Value Relevance of Earnings Across Countries?
This book reviews research studies on the comparability of financial reporting at a global level as well as highlights empirical analyses that demonstrate the extent to which global comparability has been achieved, and how it enhances value relevance of earnings across countries. It also looks at the cross-country investors’ perspectives by shaping the empirical analysis to provide further insights on the role of the "Big Four" auditing services in enhancing the comparability of earnings.
Factors influencing the readiness of adoption of ISSB standards in Syrian companies : An applied Study at Damascus securities exchange
Aims to identify the main factors influencing this readiness, with particular emphasis on the relationship between company size and profitability and the preparedness to implement these standards. Data was collected from a sample of companies listed on the Damascus Securities Exchange, and the analysis was conducted using logistic regression to understand the impact of various factors. The findings of this study will provide valuable insights for policymakers, corporate leaders, and stakeholders on the critical role of company size and profitability in the adoption of ISSB standards.
Accounting, Cash Flow and Value Relevance
Investigates the value relevance of the operating cash flow as reported under the International Financial Reporting Standards (IAS/IFRS) for the largest European listed companies and US listed companies in the past recent years. Using the model based on the valuation theory developed by Ohlson, which measures the market value of equity as a function of accounting variables, the author concludes that operating cash flow represents a significant variable in determining the value relevance of the largest European and US listed companies. These findings provide siginificant implications for standard setters and support the continued requirements for disclosure of cash flow information under IAS 7.
