A Practical Guide to Financial Reporting Standards (Singapore)
Author: Eng Juan Ng
Publisher:
Published: 2013
Total Pages: 1042
ISBN-13: 9789814359580
DOWNLOAD EBOOK →Author: Eng Juan Ng
Publisher:
Published: 2013
Total Pages: 1042
ISBN-13: 9789814359580
DOWNLOAD EBOOK →Author:
Publisher:
Published: 2013
Total Pages:
ISBN-13:
DOWNLOAD EBOOK →"In 2013, important changes to the Financial Reporting Standards (FRS) of Singapore come into effect. A Practical Guide to Financial Reporting Standards (Singapore), 5th edition takes into account all the changes and serves as an excellent guide to the Financial Reporting Standards and interpretations effective as at 1 January 2013. It highlights and illustrates major provisions of the standards effectively, helps readers to apply the FRSs in their accounting statements, and guides them through the implications and repercussions arising from the revised or amended standards."--Publisher's website.
Author: Eng Juan Ng
Publisher:
Published: 2006
Total Pages: 812
ISBN-13: 9789814180948
DOWNLOAD EBOOK →Author: Eng Juan Ng
Publisher:
Published: 2011
Total Pages: 446
ISBN-13: 9789814359078
DOWNLOAD EBOOK →Author: Alan Melville
Publisher:
Published: 2019
Total Pages: 512
ISBN-13: 9781292293127
DOWNLOAD EBOOK →International Financial Reporting delivers a focused, user-friendly introduction to international financial reporting and how to implement the IASB standards for undergraduate students.
Author: David Solomons
Publisher: Routledge
Published: 2021-12-13
Total Pages: 134
ISBN-13: 1000524892
DOWNLOAD EBOOK →First Published in 1997. David Solomons was originally invited to prepare his Guidelines for Financial Reporting Standards by Professor Bryan Carsberg, who was Director of Research at the Institute of Chartered Accountants in England and Wales until 1987. The Guidelines made a considerable impact in the UK, achieving the unusual feat of bringing conceptual issues out of the academic journals and into the professional press.
Author: Mr. Rudy Wytenburg
Publisher: International Monetary Fund
Published: 2021-12-17
Total Pages: 155
ISBN-13: 1513589687
DOWNLOAD EBOOK →About one-quarter of the world’s central banks apply IFRS with approximately a quarter more looking to IFRS for further guidance where their local standards do not provide enough guidance. Given the varied mandates and types of policy operations undertaken by central banks, there also exists significant variation in practice, style, and the extent of the financial disclosures in both the primary statements and in the note disclosures. By their nature, central banks are unique in their jurisdiction and so do not always have local practices and examples they can follow. Although the major accounting firms have created model disclosures intended for commercial banks, these are often not totally appropriate for a central bank. The application of IFRS across central banks differs based on the mandate of the central bank and the capacity of the accounting profession in the specific jurisdiction. An analysis of international practices, such as those undertaken in preparing these model statements, may help address questions about the structure of the statements themselves as well as the organization of the note disclosures. As a consequence, each central bank following IFRS has largely developed its own disclosures with only limited reference to others. Input from the external auditors has been significant, but some of this has been determined by the approach used by the specific auditor’s style for commercial banks rather than central banks. Auditors do not always fully appreciate the differences between a commercial bank and a central bank, which has a different role and undertakes transactions to meet its policy objectives. This has often led to an over emphasis of items not material in the context of a central bank and insufficient disclosures on operations or accountabilities specific to the functions of the central bank.
Author:
Publisher: CCH Hong Kong Limited
Published:
Total Pages: 1108
ISBN-13: 9789881754523
DOWNLOAD EBOOK →Author: Frank Devonport
Publisher:
Published: 1998-07-01
Total Pages:
ISBN-13: 9780864753380
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