Understanding reporting standards issued by the IASB is essential for those who prepare and/or interpret financial statements and are required to comply with the increasingly complex set of international accounting and financial reporting standards. The International Accounting/Financial Reporting Standards Guide is your survival handbook in today's global economy. It keeps you up-to-date on the latest general and industry-specific international reporting standards and the proposed changes on your immediate horizon that will most likely alter the way in which you must account for and disclose information.

Understanding reporting standards issued by the IASB is essential for those who prepare and/or interpret financial statements and are required to comply with the increasingly complex set of international accounting and financial reporting standards. The International Accounting/Financial Reporting Standards Guide is your survival handbook in today's global economy. It keeps you up-to-date on the latest general and industry-specific international reporting standards and the proposed changes on your immediate horizon that will most likely alter the way in which you must account for and disclose information.

Providing an analysis of authoritative GAAP literature contained in Level A of the GAAP hierarchy, this resource discusses each pronouncement in a comprehensive format that makes it easy to understand and apply.

Using Miller's user-friendly format, this book delivers everything you need to know about promulgated international Accounting Standards. You'll find interpretations issued by the International Accounting Standards Commission's (IASC) Standing Interpretations Committee and to-the point analyses of IASC Exposure Drafts. Plus, you'll find the full explanation of the organization and structure of the IASC, including background on its constitution and it's framework for the preparation and presentation of financial statements. The book is organised into three parts: Part I_Role and Structure of the IASB, its Framework and its key standards on the Presentation of Financial Statements; Part II-General Standards; Part III - Industry-Specific Standards and includes a cross reference to original pronouncements. · Fully updated for 2004 and available now · Logically structured and clearly indexed for ease of use · Best-selling, widely respected guides provide credibility and established authority

Understanding reporting standards issued by the IASB is essential for those who prepare and/or interpret financial statements and are required to comply with the increasingly complex set of international accounting and financial reporting standards. The Guide keeps you up-to-date on the latest general and industry-specific international reporting standards and the proposed changes that will likely affect disclosure of information. In addition to helpful practice pointers, the Guide organizes accounting pronouncements into two parts: General standards; Industry-specific standards.

What is international business? How does it differ from local or national business? What are the fundamental challenges and emerging trends in international business? What is the impact of globalization, corporate social responsibility, and the ever expanding use of digital technology on corporate strategies and executive decisions? International Business: Theory and Practice addresses these questions by providing the student with a broad overview of the subject, while guiding readers through the practical issues and context of international business with the use of a range of examples, cases and discussion questions drawn from around the world. Current critical issues in international business are analysed and explored: corporate social responsibility in an era of unprecedented globalization, the rise of the global entrepreneur and the `democratization′ of competition worldwide, and applications of technology in a digital economy. Key Features: - Unpacks the complex issues facing both multi-national enterprises (MNE) and international small and medium enterprises (SME) - Contains a full range of learning features including international case studies, explanations of key terms, a glossary, and annotated further reading - A dedicated companion website with material to support both lecturers and students.

An indispensable guide to making the transition to dual IFRS/GAAP financial reporting U.S. financial reporting will undergo an unprecedented level of change within the next several years. U.S. companies face a convergence between U.S. GAAP and IFRS, affecting several major accounting standards—most notably in the areas of leasing, revenue recognition, and financial instruments. It is imperative that U.S. companies understand these major changes and their business and operational implications. The IFRS U.S. GAAP Dual Reporting Handbook to First-Time Adoption offers a comprehensive treatment of both the principles and techniques of dual reporting under IFRS/U.S. GAAP, while exploring the practical implications for accounting professionals of reporting under both sets of standards. Takes an operating approach to the implementation and application of the dual standards Draws upon the author's extensive firsthand experience to dispel uncertainty and offer decision makers expert technical assistance Defines systemic changes businesses will need to make to accommodate IFRS standards Compares the two bodies of standards item-by-item and identifies solutions under one set of standards to issues arising under the other Explores the strategic impact of structuring a company for IFRS transition In addition to covering the full range of critical issues surrounding adopting IFRS, this indispensable handbook is a rich resource of dual reporting tools, including financial statement formats, charts of accounts, accounting check-lists, reconciliation schedules, and operating manuals.

Accounting has often been described as the language of business. As the increasing competition of overseas markets begins to affect even the smallest local companies, many more business professionals must become fluent in accounting principles and practice. Standardization of Financial Reporting and Accounting in Latin American Countries highlights the recent move to International Financial Reporting Standards (IFRS) and addresses some of the concerns raised due to cultural differences and the level of enforcement of these standards in separate countries. Describing the evolution of both financial and managerial accounting due to the adoption of IFRS, this book is an essential reference source for both students and seasoned professionals in the fields of accounting, finance, and related management fields, especially those with an international emphasis.

Public Private Partnerships (PPPs) promise much and present an exciting policy option. Yet as this Handbook reveals there is still much debate about the meaning of partnership, and the degree to which potential advantages are in fact being delivered. In this timely Handbook, leading scholars from around the world explore the challenges presented by infrastructure PPPs, and contemplate what lies ahead as governments balance the need to provide innovative new infrastructure against the requirement for good public governance. This Handbook builds on a range of exciting theoretical lenses that span several disciplinary boundaries. It presents innovative insights and informed perspectives from an international base of empirical evidence. This essential Handbook will prove an invaluable reference work for academics, advanced post-graduate students and commentators of PPPs, as well as professionals, infrastructure regulators and government policy advisors.