IFRS für Dummies

IFRS für Dummies

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  • Author: Jürgen Diehm
  • Publisher: Wiley-VCH
  • ISBN: 9783527705771
  • Category : Business & Economics
  • Languages : de
  • Pages : 556

Die IFRS (International Financial Reporting Standards) sind in Europa und vielen anderen Ländern weltweit die Grundlage für die Rechnungslegung kapitalmarktorientierter Unternehmen und deswegen führt kein Weg mehr an ihnen vorbei. Was die IFRS eigentlich sind, wie ihre Grundprinzipien lauten und was sie konkret für Ihre Rechnungslegung bedeuten, erfahren Sie anschaulich in diesem Buch. Lassen Sie sich von erfahrenen Praktikern die grundlegenden Unterschiede zur Rechnungslegung nach HGB und die Besonderheiten der Rechnungslegung nach IFRS erläutern. Selbst komplexe Themen wie der Umstellungsprozess, die Fair-Value-Bewertung, Hedge Accounting oder Impairment Test werden von Jürgen Diehm und Andreas Lösler mit Leben gefüllt und verständlich erklärt. So klappt der Umstieg von HGB auf IFRS und der tägliche Umgang mit IFRS!


IFRS For Dummies

IFRS For Dummies

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  • Author: Steven Collings
  • Publisher: John Wiley & Sons
  • ISBN: 1119963087
  • Category : Business & Economics
  • Languages : en
  • Pages : 423

The easy way to get a grip on International Reporting Standards IFRS For Dummies is your complete introduction to IFRS and international accounting and balancing standards. Combining all the facts needed to understand this complex subject with useful examples, this easy-to-read guide will have you on top of IFRS in no time. In plain English, it helps you make sense of IFRS and your understanding of: what they are and where they apply; how to adopt IFRS for the first time; how IFRS affects the key components of your financial statements; how to disclose information in financial statements; and much more. Covers what to do if you're applying IFRS for the first time Explains complicated material in plain English Helps you make sense of this principles-based set of standards that establish broad rules for financial reporting If you're an accountant, student, or trainee in need of accessible information on IFRS, this hands-on, friendly guide has you covered.


Financial Accounting For Dummies - UK

Financial Accounting For Dummies - UK

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  • Author: Steven Collings
  • Publisher: John Wiley & Sons
  • ISBN: 1118554345
  • Category : Business & Economics
  • Languages : en
  • Pages : 368


Buchführung und Bilanzierung für Dummies

Buchführung und Bilanzierung für Dummies

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  • Author: Michael Griga
  • Publisher: John Wiley & Sons
  • ISBN: 3527709460
  • Category : Accounting
  • Languages : de
  • Pages : 436

"Buchführung und Bilanzierung für Dummies" erläutert beides: das interne Rechnungswesen, also die Kosten- und Leistungsrechnung, und das externe Rechnungswesen, das heißt die Finanzbuchhaltung mit Inventur, Bilanz und Gewinn-und-Verlust-Rechnung. Es ist eine gut lesbare Einführung in dieses vermeintlich so trockene Thema und bringt mit der nötigen Prise Humor und anschaulichen Beispielen Leben in die Zahlen. Sie erfahren, was sich hinter solch geheimnisvollen Begriffen wie Rückstellung, Abschreibung oder Bewertung verbirgt und welche Gesetze es in Deutschland, in der Schweiz, in Österreich und dem Rest der Welt gibt.


Reading Financial Reports For Dummies

Reading Financial Reports For Dummies

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  • Author: Lita Epstein
  • Publisher: John Wiley & Sons
  • ISBN: 0470466871
  • Category : Business & Economics
  • Languages : en
  • Pages : 357

The second edition includes over 25 percent new and updated information including: New information on the separate accounting and financial reporting standards for private/small businesses versus public/large businesses Updated information that reflects the 2007 law on international financial reporting standards New content to match SEC and other governmental regulatory changes over the past three years New information about how the analyst-corporate connection has actually changed the playing field The impact of corporate communications and new technologies New examples that reflect the current trends Updated websites and resources


Corporate Finance For Dummies - UK

Corporate Finance For Dummies - UK

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  • Author: Steven Collings
  • Publisher: John Wiley & Sons
  • ISBN: 1118743482
  • Category : Business & Economics
  • Languages : en
  • Pages : 376

The maths, the formulas, and the problems associated with corporate finance can be daunting to the uninitiated, but help is at hand. Corporate Finance For Dummies, UK Edition covers all the basics of corporate finance, including: accounting statements; cash flow; raising and managing capital; choosing investments; managing risk; determining dividends; mergers and acquisitions; and valuation. It also serves as an excellent resource to supplement corporate finance coursework and as a primer for exams. Inside you’ll discover: The tools and expert advice you need to understand corporate finance principles and strategies Introductions to the practices of determining an operating budget, calculating future cash flow, and scenario analysis - in plain English Information on the risks and rewards associated with corporate finance and lending Easy–to–understand explanations and examples Help to pass your corporate finance exam!


Frequently Asked Questions in IFRS

Frequently Asked Questions in IFRS

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  • Author: Steven Collings
  • Publisher: John Wiley & Sons
  • ISBN: 1119960673
  • Category : Business & Economics
  • Languages : en
  • Pages : 416

A concise FAQ guide to IFRS principles and practices Co-written by Steven Collings, winner of Accounting Technician of the Year at the British Accountancy Awards 2011, this book is a comprehensive guide to International Financial Reporting Standards (IFRS) which became mandatory in the EU in 2005, and they will almost certainly be adopted by most other developed countries in the near future. Unlike US-GAAP and other sets of standards, the IFRS are principles-based rather than rules-based, putting the onus of interpretation more on users than has previously been the case. Under IFRS users must understand the economic substance of operations, and they must be able to make assumptions, hypotheses, and estimations leading to an accounting treatment consistent with the general objectives of and principles behind IFRS financial reporting. In a handy, easy-to-navigate Q&A format, Frequently Asked Questions on IFRS provides accounting and finance professionals with the answers to some of the most commonly asked questions on the new standards. Covering the often complicated areas of accounting for financial instruments, tangible and intangible assets, provisions, and revenue recognition, the book also contains a valuable overview of the standards and the thinking behind them. Includes a comprehensive section on the new IFRS for small and medium enterprises Contains real-world examples from financial reports; a glossary of commonly used terms; and a 'Test Your Knowledge' section Provides a simple way to get up to speed on these often confusing, principles-based standards


Managing the Transition to IFRS-Based Financial Reporting

Managing the Transition to IFRS-Based Financial Reporting

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  • Author: Lisa Weaver
  • Publisher: John Wiley & Sons
  • ISBN: 1118644123
  • Category : Business & Economics
  • Languages : en
  • Pages : 272

The one-stop guide to transitioning to IFRS financialreporting The International Financial Reporting Standards (IFRS) havealready been adopted in Europe, and plans are in place totransition to IFRS reporting in the UK, India, Japan, and othermajor economies. The US is deliberating the nature of itsconvergence with IFRS and US entities will need to understand theimplications of transition. This means all finance managers andfinancial controllers will be responsible, not only forunderstanding IFRS, but for making the transition and dealing withimplications. Managing the Transition to IFRS-Based FinancialReporting is a one-stop resource for navigating this majorchange. Case studies and project management advice help movesmoothly from GAAP to IFRS principles and requirements. Managing the Transition to IFRS-Based Financial Reportingis the only book on the market that focuses on both the accountingand non-accounting implications of IFRS transition. This completeapproach will guide you from the history and conceptual basis ofIFRS through each stage of the transition process, ensuring expertchange management and fluid communication from start to finish. Takes a holistic approach, covering non-accounting implicationslike educating and communicating IFRS requirements Provides case studies to illustrate best practices for movingto the new international standards Provides a framework for planning and executing the entire IFRStransition project With nearly two decades of financial training experience, authorLisa Weaver is imminently qualified to deliver clear, concise, andunderstandable content. In addition, the reference material andother resources in Managing the Transition to IFRS-BasedFinancial Reporting will help you simplify the transition andtake advantage of all the benefits IFRS reporting confers.


XBRL For Dummies

XBRL For Dummies

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  • Author: Charles Hoffman
  • Publisher: John Wiley & Sons
  • ISBN: 0470583207
  • Category : Business & Economics
  • Languages : en
  • Pages : 398

The perfect guide to help you understand XBRL-from the "father of XBRL" What is XBRL and how can it help you streamline your business reporting? This plain-English guide from the "father of XBRL," Charles Hoffman, will tell you what it is, why it is, and how you can get on the bus with this new SEC-mandated business reporting standard for publicly-traded companies. A CPA, Hoffman is credited with the idea of applying XML data to financial reporting; XBRL is the language that resulted. Learn to prepare financial statements with XBRL, use it for strategic planning, move all relevant departments in your company to the same system, and more. XBRL (eXtensible Business Reporting Language) is an XML-based open standard for accounting data; author Charles Hoffman is credited with the idea of applying XML data to financial reporting Plan for XBRL implementation, set action-oriented agendas, and identify stakeholders and subject-matter experts within your organization Learn to choose from and adapt existing XBRL taxonomies to comply with US GAAP and IFRS standards Topics also include how to adapt your existing financial information into XBRL.


Emerging Markets For Dummies

Emerging Markets For Dummies

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  • Author: Ann C. Logue, MBA
  • Publisher: John Wiley & Sons
  • ISBN: 0470878932
  • Category : Business & Economics
  • Languages : en
  • Pages : 593

Emerging Markets For Dummies provides readers with an understanding of emerging markets and their place in our economy. Savvy investors and business managers will find the important information and advice they need to incorporate these growth areas into their business and investment plans.