书目

IFRS and XBRL: How to improve Business Reporting through Technology and Object Tracking

内容简介

InternationalFinancialReportingStandardsareincreasinglyadoptedworldwide,anditiscriticaltounderstandtheirplacewithintheglobalbusinessenvironmentaswellasthemostup-to-datemethodsofapplyingthem.In"IFRS"and"XBRL"KurtRaminandCornelisReiman,worldauthoritiesonIFRS,havecondensedtheoverwhelmingfloodofavailablematerialtopresentacomprehensiveguidetothekeycomponentsofIFRS,helpingtoexplainwhytheyareapriorityforprivateenterprisesandgovernmentsalike.Thebook:providesvaluablecommentaryonkeycomponentsofIFRSwhicharecrucialtolocal,nationalandinternationalbusinessdecisionmakingdemonstratestheimportanceofdisclosurechecklistsoffersillustrativefinancialstatementsarisingfromIFRSlooksatrecentdevelopmentsinIFRS,inparticularhowthestandardsshouldbereflectedinthenarrativereport,andwhatimplicationstheyhaveforsustainabilityreportingexploreshowbusinessreportingcanbeimproved,forexamplethroughtheadditionofnon-financialreportingexaminesthekeyissueofemergingtechnologyinreportingunderIFRS,especiallytheuseofXBRLandtheobviouspushforanewparadigmwherebyobjectdefinitions,trackingandvaluationofferconsiderablebenefitstothepeoplewhoproduceandrelyuponbusinessreportsTocompletethepicture,theauthorsexaminesotherstandards,andcoverimportantissuessuchasUSGAAPconvergencewithIFRS,andtheimportantofInternationalValuationStandards,IFRSandXBRListhecompleteguidetothebackground,currentstate,andfutureofInternationalFinancialReportingStandards.

作者简介

KurtRamin(Dubai,UAE),untilrecentlyservedasDirectorandAdvisoratAccountAbilityandtheIFRSFoundation,bothlocatedinLondon.HisworkattheIFRSFoundationandtheIASBinvolvedintroducingIFRSandXBRLtomorethan80countries.DuringhistenurewiththeIFRSFoundationheleadXBRLInternationalasGlobalChairmanandwasamemberoftheEuropeanUnionCommission'sHighLevelExpertGrouponIntangibles.From2008to2012hewasTreasurerfortheInternationalUnionforConservationofNature(IUCN),theworld'slargestassociationofnatureconservationagencies,headquarteredinSwitzerland.PriortojoiningtheIFRSFoundation(anditspredecessor,theIASCFoundation)hewasaGlobalCapitalMarketsGroupPartneratPricewaterhouseCoopersinNewYorkandChiefFinancialOfficeratseveralinternationalcompanies.CornelisReiman(Bangkok,Thailand),isaninternationalboardadvisor.Previously,hewasPresidentofaneconomicdevelopmententitypromotingInternationalFinancialReportingStandardsindevelopingcountries.Beforethat,hewasDeanandVicePresidentofuniversitiesinThailandandSingapore.Priortoacademia,heconsultedintheprivate,publicandnot-for-profitsectorsoncorporatemanagementandstrategicplanning.TheglobalITproviderIBM,andtheformeraccountingservicesfirmofArthurAndersen&Co.,employedhimearlier.CornelishasaPh.D.inEconomicsandenjoysexceptionalprofessionalqualifications,includingFCPA(AustraliaandSingapore),FCIS,CharteredAccountant,andSeniorMemberwiththeAustralianComputerSociety.Presently,heisanIndependentDirectorontheboardoftheChamberofAccountantsoftheRepublicofKazakhstan.Inaddition,headvisesCPARussia.

丛书

Wiley Corporate F&A

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