Produktbild: Ifrs and Xbrl

Ifrs and Xbrl How to improve Business Reporting through Technology and Object Tracking

Aus der Reihe Wiley Corporate F&A

Fr. 82.90

inkl. gesetzl. MwSt., Versandkostenfrei


Beschreibung

Produktdetails

Einband

Gebundene Ausgabe

Erscheinungsdatum

01.04.2013

Verlag

John Wiley & Sons

Seitenzahl

752

Maße (L/B/H)

23.4/15.2/4.3 cm

Gewicht

1179 g

Auflage

1. Auflage

Sprache

Englisch

ISBN

978-1-118-36973-9

Beschreibung

Zitat

'This book covers key components of the IFRS regime and shows how standards are linked to financial decision making for business and government agencies,' (The CA, May 2013)

Produktdetails

Einband

Gebundene Ausgabe

Erscheinungsdatum

01.04.2013

Verlag

John Wiley & Sons

Seitenzahl

752

Maße (L/B/H)

23.4/15.2/4.3 cm

Gewicht

1179 g

Auflage

1. Auflage

Sprache

Englisch

ISBN

978-1-118-36973-9

Kundinnen und Kunden meinen

0 Bewertungen

Informationen zu Bewertungen

Zur Abgabe einer Bewertung ist eine Anmeldung im Konto notwendig. Die Authentizität der Bewertungen wird von uns nicht überprüft. Wir behalten uns vor, Bewertungstexte, die unseren Richtlinien widersprechen, entsprechend zu kürzen oder zu löschen.

Die Bewertungen sind nach Format, Anzahl Sterne und Datum sortiert.

Verfassen Sie die erste Bewertung zu diesem Artikel

Helfen Sie anderen Kund*innen durch Ihre Meinung

Kundinnen und Kunden meinen

0 Bewertungen filtern

Die Leseprobe wird geladen.
  • Produktbild: Ifrs and Xbrl
  • Foreword xi

    About the book xiii

    About the authors xv

    Preface xix

    Acknowledgements xxi

    Introduction to this book 1

    Leading to a new reporting paradigm - concept map 2

    PART I: INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS)

    Tips for readers 13

    Chapter 1: Introduction to and objectives of IFRS 15

    Chapter 2: How important are IFRS to business and global acceptance? 19

    2.1 IFRS and legal objectives 20

    2.2 Convergence of IFRS and US GAAP 21

    2.3 Reconciliation to US GAAP 24

    2.4 IOSCO, regulators and enforcement 25

    Chapter 3: Governance and accountability of the IFRS Foundation 29 3.1 History, structure and finance 29

    3.2 The monitoring board and IFRS Foundation trustees 39

    3.3 IASB members, due process and IFRS Interpretations Committee 42

    3.4 IFRS Advisory Council 48

    Chapter 4: Framework, standards and interpretations of IFRS 51

    4.1 Framework 52

    4.2 International Financial Reporting Standards 58

    4.3 IFRS for Small and Medium-sized Enterprises versus Private companies 159

    4.4 Interpretations to Standards 162

    Chapter 5: IFRS Practice Statement Management Commentary 165

    Chapter 6: Future plans 169

    Chapter 7: New presentation formats 171

    7.1 Model financial statements 171

    7.2 New financial statement presentation 174

    Chapter 8: Contents of IFRS book 177

    Chapter 9: Glossary for IFRS 181

    Chapter 10: Index to IFRS book 183

    PART II: IFRS DISCLOSURES, OTHER REPORTING STANDARDS AND ASSURANCE

    Tips for readers 187

    Chapter 1: IFRS disclosure 189

    1.1 Summary of disclosures 192

    1.2 Disclosure checklists 193

    1.3 IFRS disclosure examples 206

    Chapter 2: Other reporting standards 223

    2.1 International Public Sector Accounting Standards (IPSAS) 224

    2.2 Statistics-based standards 311

    2.3 International Valuation Standards Council (IVSC) 321

    2.4 Valuation Resource Group 328

    2.5 IEEE 328

    2.6 ISO 330

    2.7 AccountAbility 335

    2.8 Other standards 346

    2.9 OneReport 354

    2.10 Taxation 354

    PART III: XBRL - USING TECHNOLOGY TO IMPLEMENT STANDARDS

    Tips for readers 359

    Chapter 1: XBRL 361

    1.1 XML - the technical basis of XBRL 364

    1.2 Benefi ts of XBRL 367

    1.3 Users of XBRL - worldwide 372

    Chapter 2: XBRL and IFRS 373

    2.1 Overview 375

    2.2 The IFRS taxonomy 381

    2.3 IFRS Foundation and translation 389

    2.4 Support materials 401

    2.5 Future steps 437

    Chapter 3: Organising and collecting data 443

    3.1 FASB codification and XBRL taxonomy 443

    3.2 Illustrative financial statements 449

    3.3 XBRL for integrated reporting 458

    3.4 Content analysis 469

    Chapter 4: Using systems to organise and collect data 473

    4.1 ERP systems and spreadsheets 473

    4.2 SAP, Oracle and Cloud 475

    Chapter 5: Opportunities to integrate and track data objects 481

    5.1 Growing interest among stakeholders 481

    PART IV: TRACKING OBJECTS - A PARADIGM SHIFT IN BUSINESS REPORTING

    Tips for readers 489

    Chapter 1: Introduction 491

    Chapter 2: Developments in new reporting models 495

    Chapter 3: Recognition and de-recognition 499

    Chapter 4: Discussing measurement 501

    Chapter 5: A comprehensive business reporting model 505

    Chapter 6: Future reporting: the object and value supply chain 507

    Chapter 7: Integrated reporting 525

    7.1 Integrated reporting 526

    7.2 Landscape of integrated reporting 535

    Chapter 8: Object tracking 541

    8.1 Object recognition 541

    8.2 Data management 542

    8.3 Tagging 542

    8.4 Tracking 543

    PART V: THE NEED FOR INCREASED ACCEPTANCE OF IFRS

    Tips for readers 545

    Preamble 546

    Chapter 1: The need for increased acceptance of IFRS 549

    1.1 National accounting standards versus IFRS 549

    1.2 Partial acceptance of IFRS 550

    Chapter 2: The need for increased acceptance of XBRL 551

    Chapter 3: Additional issues 553

    Chapter 4: Conclusion 561

    Acronyms 563

    References 571

    Appendix A: IFRS example - for familiarisation 583

    Appendix B: SNA 2008 - Contents 617

    Glossary of IFRS terms 665

    Index 715