Dual Reporting For Equity And Other Comprehensive Income Under Ifrss And U.s. Gaap

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Under IFRS, U.S


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GAAP there is no all-inclusive general standard on stockholders equity

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

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

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