Report to the Financial Accounting Standards Board

Report to the Financial Accounting Standards Board

Author: American Accounting Association. Committee on Financial Reporting. Subcommittee on Conceptural Framework for Financial Accounting and Reporting: Elements of Financial Statements and their Measurement

Publisher:

Published: 1977

Total Pages: 70

ISBN-13:

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IFRS Essentials

IFRS Essentials

Author: Dieter Christian

Publisher: John Wiley & Sons

Published: 2013-03-27

Total Pages: 578

ISBN-13: 1118501349

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Gain a deeper understanding of financial reporting under IFRS through clear explanations and extensive practical examples. IFRS can be a complex topic, and books on the subject often tackle its intricacies through dense explanation across thousands of pages. Others seek to provide an overview of IFRS and these, while useful for the general reader, lack the depth required by practitioners and students. IFRS Essentials strikes a balance between the two extremes, offering concise interpretation of the crucial facts supported by a wealth of examples. Problems and their solutions are demonstrated in a manner which is short, straightforward and simple to understand, avoiding complex language; jargon and redundant detail. This book is suitable for students and lecturers at universities and other educational institutions, auditing and accounting trainees, and employees in the area of accounting and auditing who seek to develop their practical skills and deepen their knowledge of IFRS.


The FASB Conceptual Framework Project, 1973-1985

The FASB Conceptual Framework Project, 1973-1985

Author: Pelham Gore

Publisher: Manchester University Press

Published: 1992

Total Pages: 216

ISBN-13: 9780719036330

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This work investigates why the Financial Accounting Standards Board's Conceptual Framework Project (1973-1985), which sought to set down financial reporting standards for accounting, attracted so much criticism. The author suggests that a CF is expected to bear too heavy a load, but that it cannot furnish the answer to all financial accounting ills. He believes that the best contribution that a CF can offer is that it can provide a focus to the debate that leads to a new financial reporting standard.


An Introduction to Modern Financial Reporting Theory

An Introduction to Modern Financial Reporting Theory

Author: Brian A Rutherford

Publisher: SAGE

Published: 2000

Total Pages: 196

ISBN-13: 9780761966074

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This book explains the content of the Accounting `Standards Board's new Statement of Principles for Financial Reporting' in an accessible language, specifically for the student of accounting and finance.