Coverart for item
The Resource IFRS, fair value and corporate governance : the impact on budgets, balance sheets and management accounts, Dimitris N. Chorafas, (electronic resource)

IFRS, fair value and corporate governance : the impact on budgets, balance sheets and management accounts, Dimitris N. Chorafas, (electronic resource)

Label
IFRS, fair value and corporate governance : the impact on budgets, balance sheets and management accounts
Title
IFRS, fair value and corporate governance
Title remainder
the impact on budgets, balance sheets and management accounts
Statement of responsibility
Dimitris N. Chorafas
Title variation
International Financial Reporting Standards, fair value and corporate governance
Creator
Subject
Language
eng
http://library.link/vocab/creatorName
Chorafas, Dimitris N
Dewey number
657/.02/18
Illustrations
illustrations
Index
index present
Literary form
non fiction
Nature of contents
  • dictionaries
  • bibliography
http://library.link/vocab/subjectName
  • Accounting
  • Financial statements
  • Fair value
  • Corporate governance
Label
IFRS, fair value and corporate governance : the impact on budgets, balance sheets and management accounts, Dimitris N. Chorafas, (electronic resource)
Instantiates
Publication
Note
Title from title screen
Bibliography note
Includes bibliographical references and index
Color
multicolored
Contents
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
Control code
ocn253934083
Dimensions
unknown
Edition
1st ed
Extent
1 online resource (xv, 479 pages)
Form of item
online
Isbn
9780080461663
Note
eBooks on EBSCOhost
Other physical details
illustrations
Sound
unknown sound
Specific material designation
remote
System control number
(OCoLC)253934083
Label
IFRS, fair value and corporate governance : the impact on budgets, balance sheets and management accounts, Dimitris N. Chorafas, (electronic resource)
Publication
Note
Title from title screen
Bibliography note
Includes bibliographical references and index
Color
multicolored
Contents
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
Control code
ocn253934083
Dimensions
unknown
Edition
1st ed
Extent
1 online resource (xv, 479 pages)
Form of item
online
Isbn
9780080461663
Note
eBooks on EBSCOhost
Other physical details
illustrations
Sound
unknown sound
Specific material designation
remote
System control number
(OCoLC)253934083

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