3.06.2013

Financial Accounting: An International Introduction 4e


Financial Accounting: An International Introduction 4th Edition PDF Download Ebook. David Alexander and Christopher Nobes offer complete topics for anyone with little prior knowledge or new to this subject area. Its clear writing style and unique international focus builds on the success of the previous editions by teaching financial accounting in a way that is not country-specific.

This fully updated text uses the International Financial Reporting Standards (IFRS) as its framework to explain key concepts and practices while linking them with contemporary and real-world examples from Europe and beyond. IFRS abbreviations and a glossary of terms used in IFRS (and in UK and US accounting) are listed in an accessible way.

‘Activities’ and ‘Why it Matters’ boxes are integrated throughout each chapter in order to challenge students and encourage further study. Extensive exercises at the close of each chapter allow students to check their learning. Answers to some exercises can be found in Appendix D. Separate appendices on double entry book-keeping, the requirements of IFRS and the EU fourth directive allow students to tailor the book to their individual study needs.

The book is fully updated to include changes of the past three years. Updated real-life examples from a wide range of countries give this text a truly international perspective. The text is ideal for undergraduates and MBA students worldwide, taking a first course in financial accounting.

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Guide to Fair Value Under IFRS by James P. Catty


Wiley Guide to Fair Value Under IFRS PDF Download Ebook. James P. Catty includes chapters on theoretical and practical applications, with extensive examples illustrating the required techniques for each application.

Appropriate for anyone involved professionally with finance—managers, accountants, investors, bankers, instructors, and students—this guide draws on a stellar panel of expert contributors from fourteen countries who provide international coverage and insight into a diverse range of topics, including fair value in implementing IFRS, market approach, customer relationships, share-based payment, plant and equipment.

Being asked to write about fair value concepts for a book with numerous chapters, dealing with an aspect of fair value for International Financial Reporting Standards (IFRS), by an expert in the field implies that the general editor believes the author has some specialized knowledge of the subject, based on 40 years of active experience. The author will do his best not to disappoint.

In this book, the terms “fair value” and “fair market value” are capitalized when they refer to the latest definition in the United States. This text is the first international valuation book of its kind. Fully compliant with the Certified Valuation Analyst curriculum, it provides detailed guidance as to how fair value is to be determined and fills numerous gaps in common understanding of IFRS requirements.

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IFRS Made Easy by Steven M. Bragg


IFRS Made Easy PDF Download Ebook. Steven M. Bragg provides complete, easy-to-navigate coverage of all International Financial Reporting Standards (IFRSs) with concise explanations and hundreds of supporting examples. This reference tool goes anywhere you go-to a client's office, on a business trip, or to an important lunch meeting, with on-the-spot answers to any questions that arise.

By including practical, plain -language explanation of the international financial accounting and reporting standards, this text summarizes International Financial Reporting Standards. It is liberally sprinkled with definitions and examples. Notes are applicable IFRS source documents.

Written for every company struggling with the impact of convergence, this book clearly explains how IFRS will impact your company, how you will need to account for various specific items, and more. This book is filled with practical techniques and rules of thumb for understanding the day-to-day IFRS issues every accountant, controller or CFO is sure to face-and puts all the answers you need at your fingertips.

How will IFRS impact your company? How will you need to account for various specific items? How can you report on special situations? If you want nuts-and-bolts answers to questions like these without overcomplicated explanations, this book is for you, providing the solid framework you need to fully prepare for IFRS conversion.

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3.05.2013

Wiley IFRS: Practical Implementation Guide and Workbook


Wiley IFRS: Practical Implementation Guide and Workbook 3rd Edition PDF Download Ebook. Abbas A. Mirza, Graham Holt and Liesel Knorr offer easy-to-understand IAS/IFRSoutlines, explanations, and practical insights that greatly facilitate understanding of the practical implementation issues involved in applying these complex standards.

Clearly explaining the IASB standards so that even first-time adopters of IFRS will understand the complicated requirements, the book presents ten recently issued and revised IFRS standards including business combinations, financial instruments, newly issued IFRS for SMEs and International Financial Reporting Interpretations Committee (IFRIC) projects.

Multiple-choice questions are available with solutions and explanations to ensure thorough understanding of the complex IFRS/IAS standards. Case studies or "problems" with solutions are aimed for illustrating the practical application of IFRS/IAS. There are excerpts from published financial statements around the world.

Designed with the needs of the user in mind, it is an essential desktop reference for accountants and finance professionals, as well as a thorough review guide for the IFRS/IAS certification exam. Because International Accounting Standards Board (IASB) makes rapid progress towards widespread acceptance and use of IFRS (formerly named International Accounting Standards) worldwide, the need to understand these new standards increases rapidly.

Now fully revised and updated, it is the straightforward handbook for understanding and adapting the IFRS standards. Abbas Ali Mirza is a Partner in Deloitte & Touche, Dubai, UAE, and a member of the firm's regional Assurance and Advisory Committee. He is Chairman of the Auditors Group of the Dubai Chamber of Commerce and Industry and was the Chairman of the Intra Governmental Working Group of Experts on International Standards on Accounting and Reporting (ISAR) at the United Nations.

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Wiley IFRS 2013: Interpretation and Application of International Financial Reporting Standards


Wiley IFRS 2013: Interpretation and Application of International Financial Reporting Standards 10th Edition PDF Download Ebook. Bruce Mackenzie, Danie Coetsee, Tapiwa Njikizana and Raymond Chamboko describe the most recent International Financial Reporting Standards (IFRS) and IFRIC interpretations.

An indispensable guide to IFRS compliance, it provides a complete explanation of all IFRS requirements, coupled with copious illustrations of how to apply the rules in complex, real-world situations. Written by a world-class team of authors active in IFRS consulting, training, working with multinational listed companies, public sector entities and SMEs, it is an indispensable guide to IFRS compliance.

And see inside the book for full details on how to download the entire book as a free ePDF, for quick searching and checking on your computer wherever you are. As the International Accounting Standards Board (IASB) continues towards its goal of a set of high quality financial reporting standards and makes significant strides in achieving global convergence of accounting standards worldwide, International Financial Reporting Standards (IFRS) continue to be important to the accounting world.

This book provides the necessary tools for understanding the IASB standards and offers practical guidance and expertise on how to use and implement them. It can be used both in training accounting staff and serving as a reference guide during actual implementation of IFRS and preparation of IFRS based financial statements. It is equally valuable for preparers, auditors, and users of financial reports.

To optimize the reader's understanding, both examples created to explain particular IFRS requirements and selections from actual published financial statements are provided throughout the book, illustrating all key concepts.

Also included in this edition are a revised, comprehensive disclosure checklist; an updated, high-level comparison between US GAAP and IFRS , keyed to chapter topics; and integrated discussions of major ongoing IASB projects that may have significant impact on readers' responsibilities over the coming year.

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Comparative International Accounting 12th Edition, Nobes


Comparative International Accounting 12th Edition PDF Download Ebook. Christopher Nobes and Robert B Parker offer complete discussion and comparative method of explaining the international dimensions of financial reporting. This text uncovers the conceptual and contextual foundations of International Financial Reporting Standards (IFRS) and contrasts them with US generally accepted accounting principles (US GAAP).

It also examines international differences that remain between countries such as China, France, Germany and Japan, and pays particular attention to the key issues of harmonization, political lobbying and the special accounting problems of multinational companies. There is complete update in line with changes to IFRS, US GAAP and other recent developments in the field.

Expanded coverage of ways in which jurisdictions can implement IFRS is presented with discussion of the IASB amended conceptual framework. There is new synoptic table of differences in accounting across six GAAPs. This book offers additional coverage of ‘management commentaries’, Chinese accounting practices, company practices under IFRS and practices under German national rules.

Christopher Nobes is Professor of Accounting at Royal Holloway, University of London. From 1993 to 2001 he was a representative on the board of the International Accounting Standards Committee. Robert Parker is Emeritus Professor of Accounting at the University of Exeter, UK. He was formerly editor of the journal, Accounting and Business Research.

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3.02.2013

Interpreting Company Reports And Accounts 10e, Holmes


Interpreting Company Reports 10th Edition PDF Download Ebook. Geoffrey Holmes, Alan Sugden and Paul Gee shows the reader through the many conventions and complexities of company accounts, explaining how to assess the financial and trading position of a company from year to year, how to spot undue risk-taking and 'cosmetic accounting', and where to look for clues on the quality of management.

This book is intended as a practical guide to the interpretation of reports and accounts. Frequent reference is made to the legal and accounting requirements in the UK, both as regards IFRS (International Financial Reporting Standards) and UK GAAP (UK Generally Accepted Accounting Practice). This is done in the context of interesting information to look out for, rather than how a set of accounts should be prepared.

Packed with relevant real world examples, this highly accessible book shows readers how to analyse company reports and accounts, both qualitatively and quantitatively. The analysis is illustrated with numerous published accounts extracts and examples and references to corporate websites.

Key points from company accounts are highlighted and explained throughout the book. Each topic chapter examines the implications of adopting IFRS. The chapter 'Putting it all together' takes readers step by step through the reports, accounts and press cuttings of an AIM company. It also includes recent developments in narrative reporting: Operating and Financial Review Developments; Business Review; and Corporate Social Responsibility Reporting.

The authors comment as well as inform - previous editions highlighted the serious weaknesses of both Polly Peck and Maxwell Communications Corporation well ahead of their collapse. They explains the key differences between UK GAAP and IFRS, analyzes how companies present the impact of the transition from UK GAAP to IFRS. There is coverage of small and medium-sized entities (SMEs) reporting.

Finally, this book is suitable for intermediate or advanced undergraduate accounting and finance courses, as well as MBA courses. It is recommended reading for several professional examinations and will also be highly relevant to practitioners.

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3.01.2013

Multinational Business Finance 13th Edition, Eiteman


Multinational Business Finance 13th Edition PDF Download Ebook. David K. Eiteman, Arthur I. Stonehill and Michael H. Moffett offer comprehensive coverage of contemporary international finance to train the leaders of tomorrow’s multinational enterprises to recognize and capitalize on the unique characteristics of global markets.

Because the job of a manager is to make financial decisions that increase firm value, the authors have embedded real-world mini-cases throughout to apply chapter concepts to the types of situations managers of multinational firms face. This text attempts to capture the rapid evolution of our global marketplace through a number of principles, practices, and features.

The unique managerial emphasis employs numerous embedded mini-cases to push students beyond a superficial understanding of abstract concepts. Students learn that a successful manager in a multinational enterprise not only needs to be able to recognize imperfections in national markets for products, factors of production and financial assets, but also to be able to make decisions about how to benefit from those imperfections.

Exceptional currency of coverage keeps students abreast of contemporary issues and events, including financial management issues in emerging markets. Emerging market content is integrated throughout, highlighting both the promises and challenges of financial management in a global marketplace.

An entire chapter is devoted to the political risk challenges faced by multinational enterprises across three corridors of exposure: firm-specific risk, country-specific risk, and global-specific risk. Spreadsheet examples, along with online templates, give students hands on practice with a key tool of the financial manager. Multinational Business Finance also offers the most end-of-chapter problems of any text on the market. Spreadsheet solutions are available for instructors.

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Fraud Examination 4th Edition by W. Steve Albrecht


Fraud Examination 4th Edition PDF Download Ebook. W. Steve Albrecht, Chad O. Albrecht, Conan C. Albrecht and Mark F. Zimbelman offer guidelines to identify, detect, investigate, and prevent financial fraud. You study and understand the nature of fraud investigation today with memorable business examples and numerous actual fraud cases to ensure your understanding of today's most important fraud concepts.

Authors examine the many types of fraud--from tax fraud and e-business fraud, to consumer fraud--and review legal options for victims of fraud. Significant new discussion familiarizes students with forensic analysis. Throughout this edition, technology is increasingly used to accomplish fraud and used to detect fraud.

Discussions of recent fraud cases are used throughout the text including the Madoff Ponzi scheme (Chapter 15), Satyam financial statement fraud cases (Chapter 11), and firms involved in the subprime lending crisis (Chapter 11 e.g., Lehman Brothers) and others. New updates are also provided such as the third party company liability Enron case in Chapter 18 has been resolved since the last edition. The text is updated with the resolution of the fraud and how it impacts current fraud law.

The latest types of fraud that exist today and explanations on the technology that is most effective in detecting these forms of fraud are included. Chapter 17 includes new cases and examples that represent new technologies such as cloud-based storage like Amazon S3 and application platforms like Google App Engine and Facebook are included. These technologies present new challenges to fraud detection and prevention that were not present in other editions. New cases help students familiar with mobile platforms and social networks see fraud from these perspectives.

Chapter 11 includes updated statistical data from the recently released (May 2010) COSO study on financial statement fraud and builds on the prior edition by more fully discussing strategic reasoning. Chapter 12 includes more information on non-financial performance measures including a new table that lists several potential non-financial performance measures.

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Fundamentals of Oil & Gas Accounting 5th Edition


Fundamentals of Oil & Gas Accounting 5th Edition PDF Download Ebook. Charlotte J. Wright and Rebecca A. Gallun describes the current issues facing oil and gas producers operating in both U.S. and international locations. Inside you'll find: A new chapter on asset retirement obligations and asset impairment; an added section on project analysis and investment decision making.

This text offers updated coverage of asset exchanges and fair value reporting requirements; thorough discussion of oil and gas pricing and marketing arrangements; and, updated examples and homework problems. Accounting for revenue from oil and gas sales is described with basic oil and gas tax accounting.

The contents include profile of upstream oil and gas operations, introduction to oil and gas accounting, nondrilling exploration costs, acquisition costs of unproved property, drilling and development costs, proved property cost disposition, full cost accounting, accounting for production activities, asset retirement obligations and asset impairment.

An excellent training manual and professional reference, it is packed with examples, diagrams, and appendices. The scope of this text is simply unmatched. This book should be required reading for the technical leaders in the industry to understand the far reaching financial implications of decisions.

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