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IFRS, fair value and corporate governance : the impact on budgets, balance sheets and management accounts /
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Oxford ; Burlington, Mass. :
Elsevier,
2006.
|
| Edición: | 1st ed. |
| Temas: | |
| Acceso en línea: | Texto completo |
Tabla de Contenidos:
- Cover
- Contents
- Preface
- Selected Abbreviations
- Part 1: Business Competition, Standards Boards and Corporate Accounting
- New Rules of Competition and Accounting Standards
- Introduction
- The financial industry's raw materials
- The crucial issue of global accounting standards
- The prudential principle of financial statements and marking to market
- Managing the differences in accounting standards: a case study
- Taking liberties with accounting standards and business rules
- The International Accounting Standards Board and Corporate Governance
- Introduction
- Service to industry by the International Accounting Standards Board
- The seminal work of Luca Paciolo: a flashback
- Journal, general ledger, and contractual rights
- Higher level of reliability in financial reporting
- Obsolete standards become counterproductive
- Core variables in corporate governance
- Accounting standards and corporate governance: a case study in insurance
- Dynamics of International Financial Reporting Standards
- Introduction
- Positive and negative opinions on IFRS
- Disclosure about capital and fair value
- IFRS requirements for maximum and minimum risk disclosure
- The greater transparency provided by IFRS
- Regulators, more stringent accounting standards, and early aftermath of IFRS
- The Controversy over IAS 39
- Introduction
- Financial instruments defined according to IAS 39 and IAS 32
- Recognition and derecognition of assets and liabilities
- Assets available for sale under IAS 39: results of a simulation
- The challenge of fair value and the IAS 39 controversy
- The March and July 2005 Draft of IAS 39
- IAS 39 and the Recognition of Derivatives Risk
- Introduction
- AIS 39's approach to hedges made through derivatives
- The art of hedge accounting
- Being prudent with embedded derivatives
- IAS 39 as an agent of risk management
- IAS 39 and alternative investments: a case study
- Closing the loophole of hedge funds
- Part 2: Implementing IFRS
- Project Management for Implementation of IFRS
- Introduction
- Prerequisites for a successful IFRS project
- The role of project management
- Milestone planning for IFRS
- Design reviews for better project management
- Paying attention to cost control
- An IFRS Task Force Case Study. Top Management Responsibility
- Introduction
- The Task Force's chairperson, membership, and work schedule
- The impact of communication and of case studies
- Assuring compliance to IFRS standards
- Learning to live in a world populated with models
- Using the new accounting system to improve personal productivity
- Part 3: Management Accounting and the Budget
- Management Accounting and Corporate Governance
- Introduction
- Management accounting defined
- Management organization and sought-out results
- What should and should not be expected from an expert accountant?
- Why financial reporting and management accounting correlate
- Impact of subjective judgment on accounting figures
- Effective use of management accounting: a case study on cost-finding
- Budgeting: A Case Study on Financial Planning
- Introduction
- The budget as financial information system
- Analysis of financial information
- Elaboration and upkeep of a budget
- Practical experience in setting a budget
- A case study with the budgetary bandwidth method
- T.