株式会社極東書店トップ＞商品一覧＞ Dual Reporting for Equity and Other Comprehensive Income : Under IFRS and U.S. GAAP.

商品詳細

Name: Dual Reporting for Equity and Other Comprehensive Income : Under IFRS and U.S. GAAP.
Author: Bellandi, Francesco
ISBN: 978-1-119-95096-7

Dual Reporting for Equity and Other Comprehensive Income : Under IFRS and U.S. GAAP. エクイティとその他の包括利益の二重開示－IFRSとU.S.GAAP

・ISBN 978-1-119-95096-7 paper

お気に入り ★★★

お問い合わせ

電子版あり大学・学術機関向け電子ブック（eBook）ISBN 978-1-119-20833-4

電子ブックの価格を見る

著者・編者	Bellandi, Francesco,
出版社	(Wiley, UK)
出版年月	2012
ページ数	436 pp.
言語	ENG
ニュース番号	＜595-596 000-93925＞

解説

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 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