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IFRS and XBRL : How to Improve Business Reporting through Technology and Object Tracking.
・ISBN 978-1-118-36973-9 2013 hard US$ 86.00
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電子版あり 大学・学術機関向け電子ブック（eBook）ISBN 978-1-119-20809-9
| 著者・編者 | Ramin, Kurt P. / Reiman, C. A., |
|---|---|
| シリーズ | Wiley Corporate F&A |
| 出版社 | (Wiley, US) |
| ページ数 | 729 pp. |
| 言語 | ENG |
| ニュース番号 | ＜601-702＞ |
解説
International Financial Reporting Standards are increasingly adopted worldwide, and it is critical to understand their place within the global business environment as well as the most up-to-date methods of applying them. In IFRS and XBRL Kurt Ramin and Cornelis Reiman, world authorities on IFRS, have condensed the overwhelming flood of available material to present a comprehensive guide to the key components of IFRS, helping to explain why they are a priority for private enterprises and governments alike. The book:
- provides valuable commentary on key components of IFRS which are crucial to local, national and international business decision making
- demonstrates the importance of disclosure checklists
- offers illustrative financial statements arising from IFRS
- looks at recent developments in IFRS, in particular how the standards should be reflected in the narrative report, and what implications they have for sustainability reporting
- explores how business reporting can be improved, for example through the addition of non-financial reporting
- examines the key issue of emerging technology in reporting under IFRS, especially the use of XBRL and the obvious push for a new paradigm whereby object definitions, tracking and valuation offer considerable benefits to the people who produce and rely upon business reports