The Concise Guide to Mergers, Acquisitions and Divestitures

The Concise Guide to Mergers, Acquisitions and Divestitures

Author: R. Brown

Publisher: Springer

Published: 2007-10-29

Total Pages: 232

ISBN-13: 0230608949

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This is the first single-volume desktop reference on mergers, acquisitions, and divestitures to cover all important aspects at once, including business, legal, finance, accounting, tax, and process issues. The author writes in an engaging, accessible style that will appeal to professionals and students alike.


International Financial Reporting

International Financial Reporting

Author: Alan Melville

Publisher: Pearson UK

Published: 2019-05

Total Pages: 597

ISBN-13: 1292293144

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'International Financial Reporting' delivers a focused, user-friendly introduction to international financial reporting and how to implement the IASB standards for undergraduate students. With more than 140 countries in the world now using international financial reporting standards (IFRSr Standards), knowledge of the standards issued by the International Accounting Standards Board (IASBr) is vital to students' success in financial accounting. Melville's International Financial Reporting employs a practical, applied approach in exploring and explaining the key international standards. With a focus on how to implement the standards, this text delivers a focused, user-friendly introduction to international financial reporting. Renowned for clear and concise language, this seventh edition brings the book completely up-to-date with international standards issued as of 1 January 2019.


Accounting for Real Estate Transactions

Accounting for Real Estate Transactions

Author: Maria K. Davis

Publisher: John Wiley & Sons

Published: 2012-01-03

Total Pages: 502

ISBN-13: 0470603380

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Accounting for Real Estate Transactions, Second Edition is an up-to-date, comprehensive reference guide, specifically written to help professionals understand and apply the accounting rules relating to real estate transactions. This book provides financial professionals with a powerful tool to evaluate the accounting consequences of specific deals, enabling them to structure transactions with the accounting consequences in mind, and to account for them in accordance with US GAAP. Accountants and auditors are provided with major concepts, clear and concise explanations of real estate accounting rules, detailed applications of US GAAP, flowcharts, and exhaustive cross-references of the authoritative literature.


Frequently Asked Questions in IFRS

Frequently Asked Questions in IFRS

Author: Steven Collings

Publisher: John Wiley & Sons

Published: 2013-03-01

Total Pages: 229

ISBN-13: 1119960673

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A concise FAQ guide to IFRS principles and practices Co-written by Steven Collings, winner of Accounting Technician of the Year at the British Accountancy Awards 2011, this book is a comprehensive guide to International Financial Reporting Standards (IFRS) which became mandatory in the EU in 2005, and they will almost certainly be adopted by most other developed countries in the near future. Unlike US-GAAP and other sets of standards, the IFRS are principles-based rather than rules-based, putting the onus of interpretation more on users than has previously been the case. Under IFRS users must understand the economic substance of operations, and they must be able to make assumptions, hypotheses, and estimations leading to an accounting treatment consistent with the general objectives of and principles behind IFRS financial reporting. In a handy, easy-to-navigate Q&A format, Frequently Asked Questions on IFRS provides accounting and finance professionals with the answers to some of the most commonly asked questions on the new standards. Covering the often complicated areas of accounting for financial instruments, tangible and intangible assets, provisions, and revenue recognition, the book also contains a valuable overview of the standards and the thinking behind them. Includes a comprehensive section on the new IFRS for small and medium enterprises Contains real-world examples from financial reports; a glossary of commonly used terms; and a 'Test Your Knowledge' section Provides a simple way to get up to speed on these often confusing, principles-based standards


IPSAS Explained

IPSAS Explained

Author: Thomas Müller-Marqués Berger

Publisher: John Wiley & Sons

Published: 2018-01-22

Total Pages: 368

ISBN-13: 1119415047

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A succinct, yet highly informative guide to IPSAS and their application IPSAS Explained provides a concise summary of the International Public Sector Accounting Standards for practitioners needing to maintain compliance with ever-changing practices. Comprehensively updated to align with newly-accepted standards in key subject areas and including the latest iteration of the framework and improvement projects, this guide distills each standard into a useful and accessible format. Coverage of each IPSAS includes a brief overview of the basic principles behind it, as well as charts, graphs and tables that provide information at a glance. Updated material includes discussion of the new IPSASB governance structure, including the Public Interest Committee and Consultative Advisory Group, as well as information on the current Exposure Drafts and the changes forthcoming from the Improvements Project. New sections on First-Time Adoption of Accrual Basis IPSAS, new consolidation standards and Service Performance Reporting bring practitioners completely up to date to help ensure full compliance. Locate relevant IPSAS quickly and easily Get up to date on newly adopted standards Deepen conceptual understanding with graphical representations Understand the operations of the IPSASB, as well as new and ongoing projects The International Public Sector Accounting Standards Board is engaged in the ongoing process of bringing public sector accounting in line with the IPSAS, which largely align with the IFRS model: where an IFRS exists, it is either adopted directly or adjusted to be suitable for the public sector; where no relevant IFRS exists, the IPSASB issues an IPSAS. IPSAS Explained condenses and clarifies each IPSAS, providing context, background and practical guidance to help practitioners find the answers they need to comply.


The Simplified Guide to Not-for-Profit Accounting, Formation, and Reporting

The Simplified Guide to Not-for-Profit Accounting, Formation, and Reporting

Author: Laurence Scot

Publisher: John Wiley & Sons

Published: 2010-04-30

Total Pages: 294

ISBN-13: 047062647X

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A complete and easy to understand guide to the fundamentals of how not-for-profit organizations are formed and run, as well as their structure and the unique accounting and reporting issues they face. Providing you with a comprehensive understanding of how to maintain the "books" of a typical nonprofit entity and comply with numerous reporting requirements, The Simplified Guide to Not-for-Profit Accounting, Formation & Reporting equips you with everything you need to know to form a Not-For-Profit, setup an accounting system, record financial transactions and report to donors and regulatory bodies. Topics include: Step-by-step guide to forming a Not-For-Profit and applying for tax exemption Becoming familiar with unique Not-For-Profit accounting rules such as classifying contributions/grants and recording restrictions, allocation of expenses to programs and supporting services and investment classification and reporting Budget development, payroll processing and accounting for personnel costs Shows how to prepare and understand required Not-For-Profit financial statement and their components Provides you with a broad understanding of the numerous filing requirement required by donors, grantors and government regulatory agencies Practical and comprehensive in scope, The Simplified Guide to Not-for-Profit Accounting, Formation & Reporting offers a wealth of practical information to accountants and non-accountants alike for understanding Not-For-Profit financial transactions, financial statements and the many internal and external reports they must prepare.


Australian Master Accountants Guide

Australian Master Accountants Guide

Author:

Publisher: CCH Australia Limited

Published: 2009

Total Pages: 881

ISBN-13: 1921322616

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"Written by a team of experienced tax, accounting and finance professionals and academics, the Australian Master Accountants Guide is an informative and practical guide. The book covers key topical business issues faced by accountants on a day-to-day basis when advising clients."--Provided by publisher.