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Eighth Edition of this practical commentary covers discussion on convergence, updated Indian Accounting Standards, International Accounting Standards and Financial Reporting Standards, IFRIC/SIC Interpretations, FASB Standards, developments in corporate governance, audit and assurance, risk management norms and practices and business valuation techniques.
Eighth Edition of this practical commentary covers discussion on convergence, updated Indian Accounting Standards, Accounting Standards Interpretations, International Accounting Standards and International Financial Reporting Standards, US GAAP and Developments in Financial Risk Management.Highlights of New Topics covered in the Eighth Edition:VOLUME I * Global Convergence of Financial Reporting * Advances in Group Accounts * Elaborate discussion on Joint Ventures * Employee Benefits * Interim Financial Reporting * Segment Reporting vis-a-vis IFRS 8 * Comparative Disclosure Requirements VOLUME II * Detailed discussion on International Accounting Standards/Internal Financial Reporting Standards * US GAAP * Corporate Governance * SOX Requirements * Issues in Financial Risk Management and Risk Disclosures.
Economic reforms initiated in India since early 1990s have led to increasing attention being devoted to accounting standards as a means towards ensuring potent and transparent financial reporting by corporations. International Financial Reporting Standards (IFRSs) - issued by the International Accounting Standards Board (IASB) as the uniform language of business to protect the interests of international investors - have brought into focus the need for reforms in accounting procedures in different countries. IFRSs have been made applicable in India for specified business entities. The new accounting norms have posed challenges for business enterprises in terms of presentation of accounts, and accounting policies and procedures. This book explains the requirements of IFRSs and the attending implementation hurdles in India.
A less-expensive grayscale paperback version is available. Search for ISBN 9781680922936. Principles of Accounting is designed to meet the scope and sequence requirements of a two-semester accounting course that covers the fundamentals of financial and managerial accounting. This book is specifically designed to appeal to both accounting and non-accounting majors, exposing students to the core concepts of accounting in familiar ways to build a strong foundation that can be applied across business fields. Each chapter opens with a relatable real-life scenario for today's college student. Thoughtfully designed examples are presented throughout each chapter, allowing students to build on emerging accounting knowledge. Concepts are further reinforced through applicable connections to more detailed business processes. Students are immersed in the "why" as well as the "how" aspects of accounting in order to reinforce concepts and promote comprehension over rote memorization.
With reference to India.
The 2001 FASB Accounting Standards publications give accounting professionals and financial executives a complete source of the current authoritative accounting pronouncements issued by the FASB and its predecessors. Original Pronouncements: Volume I--FASB Statement 1-100 (0-471-39233-2) Original Pronouncements: Volume II--FASB Statements 101-140 (0-471-39233-2) Original Pronouncements: Volume III--AICPA Pronouncements and FASB Interpretations, Concepts Statements, and Technical Bulletins (0-471-39233-2) Features: Paragraphs containing amended standards are shaded to alert the reader. Status pages before each pronouncement. Completely superseded pronouncements that may no longer be applied are omitted, and status pages ate retained for those omitted pronouncements. EITF Issues are cross-referenced on applicable status pages. Separate appendixes identify amended paragraphs, effective dates for all pronouncements, and topics discussed by the FASB Emergency Issues Task Force (EITF). Volume III contains the appendixes and a topical index to material in the Original Pronouncements and Current Text volumes, EITF Issues, and the FASBs question-and-answer Special Reports. CURRENT TEXT The 2001 Current Text is an integration of financial accounting and reporting standards arranged by topic for General and Industry Standards and includes all current effective (as of June 1, 2001) FASB Statements, Interpretations, and Technical Bulleting and AICPA APB Opinions, Interpretations, and Accounting Research Bulletins in two volumes: Current Text: Volume I--General Standard (0-471-15219-6) Current Text: Volume II--Industry Standards (0-471-15220-X) Features Arranged alphabetically by topics for easy reference. EITF Issues are listed by topic and where applicable linked to specific paragraphs. Topical index is included in both Volumes I and II for the convenience of the reader. Links Current Text paragraphs to the original pronouncements in a Volume II appendix. Contains the appendixes as described above for Volume II of Original Pronouncements. STATEMENTS OF FINANCIAL ACCOUNTING CONCEPTS (0-471-15218-8) The FASB Statements of Financial Accounting Concepts are published in a separate volume, which includes an index for easy reference. The Concepts are also included in Volume III of Original Pronouncements. Any accountant or financial executive who needs to refer to FASB pronouncements will not want to be without these timely accounting publications.
The most complete guide available to help professionals sharpen their accounting and business skills. This unique reference features a logically structured framework that details accounting practices step-by-step, as well as all the newest innovations in the field.
The 2003 FASB Accounting Standards publications give accounting professionals and financial executives a complete source of the current authoritative accounting pronouncements issued by the FASB and its predecessors. ORIGINAL PRONOUNCEMENTS The 2003 Original Pronouncements contains the FASB and AICPA pronouncements in three Volumes: * Original Pronouncements: Volume I-FASB Statements 1-100 (0-471-23013-8) * Original Pronouncements: Volume II-FASB Statements 101-150 (0-471-23013-8) * Original Pronouncements: Volume III-AICPA Pronouncements and FASB Interpretations, Concepts Statement, and Technical Bulletins (0-471-23013-8) Features * Paragraphs containing amended standards are shaded to alert the reader. * Status pages before each pronouncement identify sources of changes and other pronouncements affected by that pronouncement. Completely superseded pronouncements that may no longer be applied are omitted, and status pages are retained for those omitted pronouncements. * EITF Issues and AICPA Accounting Standards Executives Committee (AcSEC) Statements of Position and Practice Bulletins are cross-referenced on applicable status pages. * Separate appendixes identify amended paragraphs, effective dates for all Pronouncements, and topics discussed by the FASB Emerging Issues Task Force (EITF). * Volume III contains the appendixes and a topical index to material in the Original Pronouncements and Current Text Volumes, EITF Issues, and the FASB's question-and-answer Special Reports. CURRENT TEXT The 2003 Current Text is an integration of financial accounting and reporting standards arranged by topic for General and Industry Standards and includes all currently effective (as of June 1, 2003) FASB Statements, Interpretations, and Technical Bulletins and AICPA APB Opinion, Interpretations, and Accounting Research Bulletins in two volumes: * Current Text: Volume I-General Standards (0-471-56290-4) * Current Text: Volume II-Industry Standards (0-471-56290-4) Features * Arranged alphabetically by topics for easy reference. * EITF Issues are listed by topic and where applicable linked to specific paragraphs. * AICPA AcSEC Statements of Position and Practice Bulletins are listed by topic where applicable. * FASB's question-and-answer Special Reports and FASB Staff Positions are included y topic. * Links Current Text paragraphs to the original pronouncements in a Volume II appendix. * Contains the appendixes and a topical index as described above for Volume III of Original Pronouncements. STATEMENTS OF FINANCIAL ACCOUNTING CONCEPTS (0-471-23014-6) The FASB Statements of Financial Accounting Concepts are published in a separate volume, which includes an index for easy reference. the Concepts are also included in Volume III of Original pronouncements. Any accountant or financial executive who need to refer to FASB pronouncements will not want to be without these timely accounting publications.