Author: Francesco Bellandi
Publisher: John Wiley & Sons
Published: 2012-05-21
Total Pages: 459
ISBN-13: 1119950961
DOWNLOAD EBOOKUnder IFRS, U.S. GAAP, and the SEC rules and regulations, business enterprises must recognise measure and disclose information regarding equity items on the face of the statement of financial position, other specific statements, or in the notes to the financial statements. However, under both IFRS and U.S. GAAP there is no all-inclusive general standard on stockholders’ equity. This book clarifies the process of reporting stockholders’ equity in a manner which can be reconciled under all the relevant standards. “Not only has the author addressed the informational needs of the players in the accounting industry, he has also drawn, based on his vast experience, practical implications of reporting under both standards.” —Noraini Mohd Nasir, Journal of Financial Reporting and Accounting
Book Synopsis Dual Reporting for Equity and Other Comprehensive Income under IFRSs and U.S. GAAP by : Francesco Bellandi
Download or read book Dual Reporting for Equity and Other Comprehensive Income under IFRSs and U.S. GAAP written by Francesco Bellandi and published by John Wiley & Sons. This book was released on 2012-05-21 with total page 459 pages. Available in PDF, EPUB and Kindle. Book excerpt: Under IFRS, U.S. GAAP, and the SEC rules and regulations, business enterprises must recognise measure and disclose information regarding equity items on the face of the statement of financial position, other specific statements, or in the notes to the financial statements. However, under both IFRS and U.S. GAAP there is no all-inclusive general standard on stockholders’ equity. This book clarifies the process of reporting stockholders’ equity in a manner which can be reconciled under all the relevant standards. “Not only has the author addressed the informational needs of the players in the accounting industry, he has also drawn, based on his vast experience, practical implications of reporting under both standards.” —Noraini Mohd Nasir, Journal of Financial Reporting and Accounting