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Dual Reporting for Equity and Other Comprehensive Income under IFRS and U.S. GAAP de FF Bellandi

Dual Reporting for Equity and Other Comprehensive Income under IFRS and U.S. GAAP: Wiley Regulatory Reporting

Autor FF Bellandi
en Limba Engleză Paperback – 16 apr 2012
Under IFRS, U.S. GAAP, and the SEC rules and regulations, business enterprises must recognise measure and disclose information regarding equity items on the face of the statement of financial position, other specific statements, or in the notes to the financial statements. However, under both IFRS and U.S. GAAP there is no all-inclusive general standard on stockholders' equity.
This book clarifies the process of reporting stockholders' equity in a manner which can be reconciled under all the relevant standards.
"Not only has the author addressed the informational needs of the players in the accounting industry, he has also drawn, based on his vast experience, practical implications of reporting under both standards." --Noraini Mohd Nasir, Journal of Financial Reporting and Accounting
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Specificații

ISBN-13: 9781119950967
ISBN-10: 1119950961
Pagini: 458
Dimensiuni: 184 x 231 x 26 mm
Greutate: 0.84 kg
Ediția:New.
Editura: Wiley
Seria Wiley Regulatory Reporting

Locul publicării:Chichester, United Kingdom

Public țintă

Primary: Accountants, Finance Directors, auditors of financial reports
Secondary: financial analysts dealing with multinationals, managers within international companies, academics

Cuprins

Notă biografică

Francesco Bellandi holds a Degree in Economics (summa cum laude), LUISS University; M.B.A., SDA Bocconi School of Business, Bocconi University; Diploma in International Financial Reporting from the ACCA (The Association Of Chartered Certified Accountants, UK); and the Diploma in Private Equity from the A.I.F.I. (Italy's private equity association). Francesco Bellandi, U.S. CPA (Certified Public Accountant) and Dottore Commercialista (Italian Chartered Accountant), is a practitioner in U.S. GAAP/IFRSs dual reporting. He is a member of the AICPA, the NYSSCPA (New York State Society of Certified Public Accountants), and the NYSSCPA's International Accounting & Auditing Committee. He has served as a Board Director and Chief Financial Officer in Cobalt Waterline Group (2007-2008); Director Finance & Administration in Alitalia Maintenance Systems (Alitalia - Lufthansa Technik) (2003-2005); Chief Financial Officer in Alitalia North America & Mexico, NewYork (2001-2003); Director Business Planning&Finance Performance SEMEA Southern Europe, Middle East, and Africa in Société Internationale de Télécommunications A¿eronautiques (1999-2001); Manager Finance & Administration/Shared Services, Reengineering & Restructuring in Ernst & Young (1997-1998); Financial Controller and Logistics Manager in Ericsson (1993-1997); Financial Analyst in IRI (Istituto per la Ricostruzione Industriale) (1988-1992). Francesco Bellandi also holds executive seminars for CFOs on U.S. GAAP/IFRSs dual reporting. He can be reached at francesco_bellandi@yahoo.com or dualgaap.com, the website dedicated to U.S. GAAP/IFRSs Dual Reporting.

Descriere

Under IFRS, U.S. GAAP, and the SEC rules and regulations, business enterprises must recognise measure and disclose information regarding equity items on the face of the statement of financial position, other specific statements, or in the notes to the financial statements. However, under both IFRS and U.S.