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IFRS, fair value and corporate governance : the impact on budgets, balance sheets and management accounts

Author: Dimitris N Chorafas
Publisher: Oxford ; Burlington, Mass. : Elsevier, 2006.
Edition/Format:   eBook : Document : English : 1st edView all editions and formats
Summary:

Suitable 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; and,  Read more...

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Genre/Form: Electronic books
Additional Physical Format: Print version:
Chorafas, Dimitris N.
IFRS, fair value and corporate governance.
Oxford ; Burlington, MA : Elsevier, 2006
(OCoLC)68909472
Material Type: Document, Internet resource
Document Type: Internet Resource, Computer File
All Authors / Contributors: Dimitris N Chorafas
ISBN: 0080461662 9780080461663
OCLC Number: 253934083
Notes: Title from title screen.
Description: 1 online resource (xv, 479 pages) : illustrations
Contents: Cover --
Contents --
Preface --
Selected Abbreviations --
Part 1: Business Competition, Standards Boards and Corporate Accounting --
New Rules of Competition and Accounting Standards --
Introduction --
The financial industry's raw materials --
The crucial issue of global accounting standards --
The prudential principle of financial statements and marking to market --
Managing the differences in accounting standards: a case study --
Taking liberties with accounting standards and business rules --
The International Accounting Standards Board and Corporate Governance --
Introduction --
Service to industry by the International Accounting Standards Board --
The seminal work of Luca Paciolo: a flashback --
Journal, general ledger, and contractual rights --
Higher level of reliability in financial reporting --
Obsolete standards become counterproductive --
Core variables in corporate governance --
Accounting standards and corporate governance: a case study in insurance --
Dynamics of International Financial Reporting Standards --
Introduction --
Positive and negative opinions on IFRS --
Disclosure about capital and fair value --
IFRS requirements for maximum and minimum risk disclosure --
The greater transparency provided by IFRS --
Regulators, more stringent accounting standards, and early aftermath of IFRS --
The Controversy over IAS 39 --
Introduction --
Financial instruments defined according to IAS 39 and IAS 32 --
Recognition and derecognition of assets and liabilities --
Assets available for sale under IAS 39: results of a simulation --
The challenge of fair value and the IAS 39 controversy --
The March and July 2005 Draft of IAS 39 --
IAS 39 and the Recognition of Derivatives Risk --
Introduction --
AIS 39's approach to hedges made through derivatives --
The art of hedge accounting --
Being prudent with embedded derivatives --
IAS 39 as an agent of risk management --
IAS 39 and alternative investments: a case study --
Closing the loophole of hedge funds --
Part 2: Implementing IFRS --
Project Management for Implementation of IFRS --
Introduction --
Prerequisites for a successful IFRS project --
The role of project management --
Milestone planning for IFRS --
Design reviews for better project management --
Paying attention to cost control --
An IFRS Task Force Case Study. Top Management Responsibility --
Introduction --
The Task Force's chairperson, membership, and work schedule --
The impact of communication and of case studies --
Assuring compliance to IFRS standards --
Learning to live in a world populated with models --
Using the new accounting system to improve personal productivity --
Part 3: Management Accounting and the Budget --
Management Accounting and Corporate Governance --
Introduction --
Management accounting defined --
Management organization and sought-out results --
What should and should not be expected from an expert accountant? --
Why financial reporting and management accounting correlate --
Impact of subjective judgment on accounting figures --
Effective use of management accounting: a case study on cost-finding --
Budgeting: A Case Study on Financial Planning --
Introduction --
The budget as financial information system --
Analysis of financial information --
Elaboration and upkeep of a budget --
Practical experience in setting a budget --
A case study with the budgetary bandwidth method --T.
Other Titles: International Financial Reporting Standards, fair value and corporate governance
Responsibility: Dimitris N. Chorafas.

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