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IFRS, fair value and corporate governance : the impact on budgets, balance sheets and management accounts /

Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Chorafas, Dimitris N.
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Oxford ; Burlington, Mass. : Elsevier, 2006.
Edición:1st ed.
Temas:
Acceso en línea:Texto completo

MARC

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245 1 0 |a IFRS, fair value and corporate governance :  |b the impact on budgets, balance sheets and management accounts /  |c Dimitris N. Chorafas. 
246 3 |a International Financial Reporting Standards, fair value and corporate governance 
250 |a 1st ed. 
260 |a Oxford ;  |a Burlington, Mass. :  |b Elsevier,  |c 2006. 
300 |a 1 online resource (xv, 479 pages) :  |b illustrations 
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500 |a Title from title screen. 
504 |a Includes bibliographical references and index. 
505 0 |a 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. 
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650 0 |a Fair value  |x Accounting. 
650 0 |a Corporate governance. 
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