Advanced financial reporting: A complete guide to IFRS

Tags: Financial Reporting, government entities, financial reporting fraud, Internal Control Charles R. Lundelius Jr., conceptual framework, American Institute of Certified Public Accountants, fraudulent accounting, Special issues, Balance sheet, asset impairments, financial statement, Research findings, detailed guide, IFRS Derry Cotter Harlow, England, Auditors, case studies, Vivien Beattie, Stella Fearnley, Tony Hines Chichester, Advanced Financial Reporting, international accounting standards, John Wiley & Sons, Consolidated financial statements, financial instruments, accounting standards, POPULAR TOPICS
Content: FEATURED LIBRARY BOOKS OF THE MONTH
NOTABLE BOOKS ON POPULAR TOPICS FROM THE Hong Kong INSTITUTE OF CPAs LIBRARY THIS MONTH'S TOPIC Financial Reporting
Title: Author: Publisher: Year of Publication: Call No.: ISBN:
Advanced Financial Reporting ­ A Complete Guide to IFRS Derry Cotter Harlow, England : Pearson Financial Times/Prentice Hall 2012 HF5681 .B2 C598 2012 9780273732358
Advanced Financial Reporting is a detailed guide to International Accounting Standards, with coverage of every IFRS and IAS. This includes areas such as accounting for assets, liabilities, equity, consolidated financial statements, reporting financial performance and financial instruments. This text traces the evolution of modern accounting and outlines why accounting standards have global economic consequences.
Chapters of the book include: - A conceptual framework for financial reporting - Financial reporting regulation - Presentation of financial statements - Accounting for assets - Liabilities and equity - Consolidated financial statements - Miscellaneous accounting issues - Financial instruments and analysis - Specialist activities - First-time adoption of IFRS - Small and medium sized entities
Title: Author: Publisher: Year of Publication: Call No.: ISBN:
Reaching Key Financial Reporting Decisions ­ How Directors and Auditors Interact Vivien Beattie, Stella Fearnley, Tony Hines Chichester, West Sussex: John Wiley & Sons 2011 HF5681 .B2 B43 2011 9780470748749
The book is a fascinating, behind-the scenes examination of the closed process. The authors present nine company case studies highlighting the process of discussion and negotiation and the methods by which the agreed financial reporting outcome was reached. Detailed analysis of the case studies: - allows those involved in the process to benchmark their behaviors against those of others - enables a comparison between the previous and current regulatory environments to see what has changed sheds light on the sorts of behaviors the current regulatory framework encourages - evaluates the effectiveness of the changed regulatory regime, providing evidence relevant to current policy debates concerning the value of audit, IFRS and the relative merit of rules-based versus principles-based accounting standards in relation to professional judgment and compliance
Chapters of the book include: - Case 1 ­ Sandpiper plc - Case 2 ­ Kestrel plc - Case 3 ­ Mallard plc - Case 4 ­ Finch plc - Case 5 ­ Cormorant plc - Case 6 ­ Pochard plc - Case 7 ­ Woodpecker plc - Case 8 ­ Raven plc - Case 9 ­ Ostrich plc
Title: Author: Publisher: Edition: Year of Publication: Call No.: ISBN:
Financial Reporting Fraud ­ A Practical Guide to Detection and Internal Control Charles R. Lundelius Jr. New York: American Institute of certified public accountants 2nd ed. 2011 HF5681 .B2 L86 2011 9780870518904
Principles-based IFRSs may provide more discretion to management than the more detailed and rules-based U.S. GAAP. When operating on the edge of GAAP or IFRSs permissibility, internal controls are stretched heavily, and one mistake in a seemingly small area can result in significant and drastic consequences. This book examines the Securities and Exchange Commission's (SEC) criteria for determining critical accounting policies and estimates, building upon the actual examples used in the SEC's proposed rules, and discussing the role of senior management during an investigation and in the prevention of financial reporting fraud.
Chapters of the book include: - The nature of financial reporting fraud - Earnings manipulation and management - Balance sheet manipulation - Special Issues for closely held companies - Not-for-profits and government entities - research findings on fraudulent accounting - Role of the Audit Committee - Quantitative predictors of financial statement fraud - Loss contingencies and asset impairments - Manipulation of acquisition contingencies - Cost and debt shifting - Recognizing fictitious revenues - IFRS and financial reporting fraud

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Author: HKICPA
Published: Mon Apr 30 11:39:47 2012
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