Erschienen: 15.02.2013 Abbildung von Ramin / Reiman | IFRS and XBRL | 2013 | How to improve Business Report...

Ramin / Reiman


How to improve Business Reporting through Technology and Object Tracking

2013. Buch. 752 S. Hardcover

wiley. ISBN 978-1-118-36973-9

Format (B x L): 15,9 x 23,3 cm

Gewicht: 1198 g

In englischer Sprache

Das Werk ist Teil der Reihe: Wiley Corporate F&A


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
To complete the picture, the authors examines other standards, and cover important issues such as US GAAP convergence with IFRS, and the important of International Valuation Standards, IFRS and XBRL is the complete guide to the background, current state, and future of International Financial Reporting Standards.


Die 8. Auflage ist wieder auf sechs Bände angelegt. Darin finden sich übersichtlich und in systematischer Gliederung Vertragsmuster aus der Feder erfahrener Experten. Jedem dieser Muster folgen Anmerkungen, mit denen der dem Vertragsentwurf zu Grunde liegende Sachverhalt und die Gründe für die Wahl des spezifischen Formulars erläutert werden.


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