| Edition |
1st ed. |
| Description |
1 online resource (xv, 479 pages) : illustrations |
| Physical Medium |
polychrome |
| Description |
text file |
| Note |
Title from title screen. |
| Bibliography |
Includes bibliographical references and index. |
| 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. |
| Local Note |
eBooks on EBSCOhost EBSCO eBook Subscription Academic Collection - North America |
| Subject |
Accounting -- Standards.
|
|
Accounting -- Standards. |
|
Financial statements -- Standards.
|
|
Financial statements -- Standards. |
|
Fair value -- Accounting.
|
|
Fair value -- Accounting. |
|
Corporate governance.
|
|
Corporate governance. |
| Genre/Form |
Electronic books.
|
| Added Title |
International Financial Reporting Standards, fair value and corporate governance |
| Other Form: |
Print version: Chorafas, Dimitris N. IFRS, fair value and corporate governance. 1st ed. Oxford ; Burlington, MA : Elsevier, 2006 0750668954 (OCoLC)68909472 |
| ISBN |
0080461662 (electronic book) |
|
9780080461663 (electronic book) |
|
0750668954 |
|
9780750668958 |
| Standard No. |
9780750668958 |
|
