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Accounting; Standards

  • Principles of Group Accounting under IFRSby Andreas Krimpmann

    Wiley 2015; US$ 95.00 US$ 83.50

    A professional perspective to implementing IFRS 10, 11, and 12 The new International Financial Reporting Standards (IFRS) 10, 11, and 12 are changing group accounting for many businesses. As business becomes increasingly global, more and more firms will need to transition using the codes and techniques described in Principles of Group Accounting... more...

  • International Financial Reporting Standardsby Greg F. Burton; Eva K. Jermakowicz

    Taylor and Francis 2015; US$ 116.00

    International Financial Reporting Standards: A Framework-based Perspective links broad concepts and general accounting principles to the specific requirements of IFRS to help students develop and understand the judgments required in using a principle-based standard. Although it is still unclear whether the US will adopt IFRS, the global business... more...

  • Wiley IFRS 2015: Interpretation and Application of International Financial Reporting Standardsby PKF International Ltd

    Wiley 2015; US$ 145.00 US$ 130.50

    The globally-sourced guide to the latest IFRS, with practical application advice Wiley IFRS 2015 is a complete guide to the latest International Financial Reporting Standards set forth by the International Accounting Standards Board. Written by an international team of experts in global accounting standards, this guide provides detailed information... more...

  • Responsible Management Accounting and Controllingby Daniel A. Ette

    Business Expert Press 2014; US$ 19.95

    Sustainability is becoming a business megatrend. This book looks into why controlling departments are rarely involved in sustainability topics and do not contribute to corporate responsibility. The author postulates the following assertion: responsible controlling is indispensable in making an organization more responsible. Inside, you’ll learn a... more...

  • Leasingbilanzierung nach IFRS und ihre Implikationen für schwebende Verträgeby Kathrin Seebacher

    Springer Fachmedien Wiesbaden 2014; US$ 46.50

    Seit 2006 beraten IASB/FASB in einem Konvergenzprojekt die paradigmatische Aufhebung des bisherigen pauschalen Ansatzverbots für schwebende Leasingverträge (Operating Leasing), um den Abschlussadressaten entscheidungsnützliche Informationen zu vermitteln und die Leasingbilanzierung konsistent zu einem intendierten Asset and Liability Approach auszugestalten.... more...

  • Verbriefungsplattformen nach IFRSby Andreas D. Christ

    Springer Fachmedien Wiesbaden 2014; US$ 46.50

    Seit der Finanzmarktkrise sind Zweckgesellschaften von Verbriefungsplattformen in das öffentliche Bewusstsein gerückt. Etliche Kreditinstitute gerieten in Schieflage, als außerbilanzielle Verbriefungszweckgesellschaften die involvierten Banken massiv belasteten. Vor dem Hintergrund der Finanzkrise veröffentlichte das International Accounting Standards... more...

  • Managing the Transition to IFRS-Based Financial Reportingby Lisa Weaver

    Wiley 2014; US$ 95.00 US$ 83.50

    The one-stop guide to transitioning to IFRS financial reporting The International Financial Reporting Standards (IFRS) have already been adopted in Europe, and plans are in place to transition to IFRS reporting in the UK, India, Japan, and other major economies. The US is deliberating the nature of its convergence with IFRS and US entities will... more...

  • Core Auditing Standards for Practitionersby Katharine Bagshaw; John Selwood

    Wiley 2014; US$ 70.00 US$ 61.50

    The only book on the market specifically designed to help audit staff stay ahead of inspectors This comprehensive, practical, and theoretical guide covers the key ISAs that underpin audit methodologies and the recently revised ISAs that cause practitioners the most concern. It is designed to enhance auditors' understanding of critical ISAs, reducing... more...

  • Accounting and Regulationby Roberto Di Pietra; Stuart McLeay; Joshua Ronen

    Springer New York 2013; US$ 105.97

    This book features contributions from an international array of experts, who have convened in a series of workshops over a period of more than a decade. It explores the role of accounting standards, practices, and policies in the financial crisis of 2008. more...

  • Das Aussagenkonzept der IFACby Ilka Canitz

    Springer Fachmedien Wiesbaden 2013; US$ 54.42

    ​Das neue Konzept der Abschlussaussagen der IFAC soll die Aufmerksamkeit des Prüfers stärker als bisher auf solche Bereiche lenken, die erfahrungsgemäß mit hohen Risiken wesentlicher falscher Dar­stellungen einhergehen. Allerdings wurde dieses Konzept bisher weder theoretisch noch empirisch eingehend untersucht. Dabei ist auch zu fragen, ob dieses... more...