Last edited by Nat
Tuesday, May 12, 2020 | History

5 edition of IFRS, fair value and corporate governance found in the catalog.

IFRS, fair value and corporate governance

Chorafas, Dimitris N.

IFRS, fair value and corporate governance

the impact on budgets, balance sheets and management accounts

by Chorafas, Dimitris N.

  • 134 Want to read
  • 29 Currently reading

Published by Elsevier in Oxford, Burlington, MA .
Written in English

    Subjects:
  • Accounting -- Standards.,
  • Financial statements -- Standards.,
  • Fair value -- Accounting.,
  • Corporate governance.

  • Edition Notes

    Includes bibliographical references and index.

    StatementDimitris N. Chorafas.
    The Physical Object
    Paginationxv, 479 p. :
    Number of Pages479
    ID Numbers
    Open LibraryOL20191362M
    ISBN 100750668954

    Description: Written for managers and professionals in business and industry, this book helps the reader in: * Understanding what is and is not IFRS * Learning the complexities of IFRS implementation * Appreciating the contribution of IFRS to corporate governance The changeover from the mosaic of different heterogeneous national accounting. Asset revaluations, future firm performance and firm-level corporate governance arrangements: New evidence from Brazil Article in The British Accounting Review 44(2)–67 June with

    Using a sample of firms from the financial sector of the Australian Securities Exchange, we examine the effect of the fair value adjustments of financial instruments on firms’ dividend distributions in the context of mandatory International Financial Reporting Standards (IFRS) adoption. Featured topics COVID - Accounting and reporting resource center Acquisitions and strategic investments Corporate turnarounds and impairments Derivatives and hedge accounting Fair value measurement Financial instruments IFRS in the US Income tax and tax reform Insurance contracts Lease accounting Not-for-profit accounting Private company.

    This title looks at how corporate culture, leadership style, strategy, incentives, and management systems can be structured to encourage breakthroughs. Intellectual property, finance and corporate governance. This book advances Intellectual Property reporting in alignment with the key corporate governance principles of transparency and disclosure. Essential guidance on the new fair value rules for accounting managers, auditors, and fraud investigators Fair Value accounting is emerging as the next prime opportunity for financial statement fraud. Explaining the many complex applications of fair value accounting in the preparation of financial statements, Fair Value Accounting Fraud offers timely guidance on an up-and-coming issue as U.S.


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IFRS, fair value and corporate governance by Chorafas, Dimitris N. Download PDF EPUB FB2

For many companies, and their management, IFRS and most particularly the concept of fair value in has amounted to a phase shift which is prerequisite to achieving compliant financial reporting.4/5(1). Part Three brings together IFRS and management accounting requirements, with emphasis on fair value.

Part Four addresses itself to the contribution IFRS can make to better corporate governance, and to rebuilding the balance sheet. The book. IFRS, Fair Value and Corporate Governance: The Impact on Budgets, Balance Sheets and Management Accounts by Dimitris N.

Chorafas - Books on Google Play. This book is in made up of four parts: * Part One focuses on business competition, standards boards, corporate accounting, and IAS 39 * The theme of Part Two, is the implementation of IFRS, exemplified through case studies on task forces and practical applications * Part Three brings together IFRS and management accounting requirements, with emphasis on fair value.

For many companies IFRS, and most particularly the concept of fair value in has amounted to a phase shift - which is prerequisite to achieving compliant financial reporting.

The research conducted by Dr. Chorafas for this book, documented that the process of meeting IFRS requirements presents opportunities and challenges to all : Dimitris N. Chorafas. * Part Three brings together IFRS and management accounting requirements, with emphasis on fair value. * Part Four addresses itself to the fair value and corporate governance book IFRS can make to better corporate governance, and to rebuilding the balance sheet The book has many case studies based on actual experiences.4/5(1).

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Updated: 02 OctAM IST Accounting Nuances | Navin Agrawal. The impact of IFRS on corporate governance. Free 2-day shipping. Buy Ifrs, Fair Value and Corporate Governance: The Impact on Budgets, Balance Sheets and Management Accounts at nd: Dimitris N Chorafas.

The Impact of Corporate Governance on IFRS Adoption Choices 49 Downloaded by ["Queen's University Libraries, Kingston"] at 12 August then, a firm’s maximum score is 4. Your one indispensable guide to all the Fair Value requirements of IFRS Acomplete guide to the complex valuation requirements of IFRS, this book includes chapters on theoretical and practical applications, with extensive examples illustrating the required techniques for each application.

Appropriate for anyone involved professionally with finance—managers, accountants, investors, bankers. the application of the International Financial Reporting Standards (IFRS), corporate governance and firm performance in Portugal. The sample consists of observations, in 80 firms, over the period of A corporate governance index is created to measure the compliance with the CMVM (Portuguese Securities Market Commission.

Measuring fair value can present significant challenges for preparers of financial statements, particularly because it involves using judgement and estimation.

Under both IFRS Standards and US GAAP, the standards establish a framework for measuring fair value and required disclosures. They do not specify when fair value is required or permitted, but provide guidance on how it is g: corporate governance. Standards Board (IASB) issued IFRS 13 Fair Value Measurement (the standard) in May The standard was the result of a convergence project between the IASB and the US Financial Accounting Standards Board (FASB) (collectively, the Boards).

IFRS 13 defines fair value, provides principles-based guidance on how to. own equity instruments at fair value that is consistent with the objective of a fair value measurement set out in IFRS The IFRS Foundation received input from Financial Accounting Standards Board (FASB) staff and from a group of valuation specialists who measure fair value in developed, emerging and transition economies.

2 | PricewaterhouseCoopers – A practical guide to accounting for agricultural assets ‘Agriculture’, is a small standard with a wide scope and a significant impact on those entities within its scope.

It applies to most (but not all) entities that grow or rear biological. IFRS, fair value and corporate governance: the impact on budgets, balance sheets and management accounts. [Dimitris N Chorafas] -- "The research conducted by Dr.

Chorafas for this book documents that the process of meeting IFRS requirements presents opportunities and challenges to all enterprises.

IFRS 13 applies to IFRSs that require or permit fair value measurements or disclosures and provides a single IFRS framework for measuring fair value and requires disclosures about fair value measurement.

The Standard defines fair value on the basis of an 'exit price' notion and uses a 'fair value hierarchy', which results in a market-based, rather than entity-specific, measurement.

Meaning of SCAM word is now known to everybody. It is essential to add here that IFRS in spirit goes for corporate governance and forces an organization to report in a transparent fashion to aim at corporate governance.

IFRS is adopted by + countries, while most of these countries are almost fully privatized.Read Online Fair Value and Download Fair Value book full in PDF formats. what is and is not IFRS * Learning the complexities of IFRS implementation * Appreciating the contribution of IFRS to corporate governance The changeover from the mosaic of different heterogeneous national accounting standards to the International Financial Reporting.The IFRS Foundation's logo and the IFRS for SMEs ® logo, the IASB ® logo, the ‘Hexagon Device’, eIFRS ®, IAS ®, IASB ®, IFRIC ®, IFRS ®, IFRS for SMEs ®, IFRS Foundation ®, International Accounting Standards ®, International Financial Reporting Standards ®, NIIF ® and SIC ® are registered trade marks of the IFRS Foundation, further details of which are available from the IFRS.