Wiley dual reporting for equity and other comprehensive income under IFRSs and U.S. GAAP
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 a...
| Autor principal: | |
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| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
West Sussex [England] :
John Wiley & Sons
2012.
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| Edición: | 1st ed |
| Colección: | Wiley Regulatory Reporting
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| Materias: | |
| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009849116606719 |
| Sumario: | 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 th |
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| Notas: | Description based upon print version of record. |
| Descripción Física: | 1 online resource (460 p.) |
| Bibliografía: | Includes bibliographical references and index. |
| ISBN: | 9781118314302 9781119208334 9781280592669 9786613622495 9781118314180 |
