IFRS and XBRL : (Record no. 107498)
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| 000 -LEADER | |
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| fixed length control field | 13009nam a22005533i 4500 |
| 001 - CONTROL NUMBER | |
| control field | EBC1158628 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | MiAaPQ |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20181121165609.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS--GENERAL INFORMATION | |
| fixed length control field | m o d | |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | cr cnu|||||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 181113s2013 xx o ||||0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781118387832 |
| -- | (electronic bk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Cancelled/invalid ISBN | 9781118369739 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (MiAaPQ)EBC1158628 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (Au-PeEL)EBL1158628 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (CaPaEBR)ebr10680777 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (CaONFJC)MIL471518 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (OCoLC)833765872 |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | MiAaPQ |
| Language of cataloging | eng |
| Description conventions | rda |
| -- | pn |
| Transcribing agency | MiAaPQ |
| Modifying agency | MiAaPQ |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | HF5626 -- .R36 2013eb |
| 082 0# - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 657.0218 |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Ramin, Kurt. |
| 245 10 - TITLE STATEMENT | |
| Title | IFRS and XBRL : |
| Remainder of title | How to Improve Business Reporting Through Technology and Object Tracking. |
| 250 ## - EDITION STATEMENT | |
| Edition statement | 1st ed. |
| 264 #1 - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication, distribution, etc | Somerset : |
| Name of publisher, distributor, etc | John Wiley & Sons, Incorporated, |
| Date of publication, distribution, etc | 2013. |
| 264 #4 - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Date of publication, distribution, etc | ©2013. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1 online resource (753 pages) |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Content type code | txt |
| Source | rdacontent |
| 337 ## - MEDIA TYPE | |
| Media type term | computer |
| Media type code | c |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | online resource |
| Carrier type code | cr |
| Source | rdacarrier |
| 490 1# - SERIES STATEMENT | |
| Series statement | Wiley Corporate F&a Ser. |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Intro -- IFRS and XBRL: How to Improve Business Reporting Through Technology and Object Tracking -- Table of contents -- Foreword -- About the book -- About the authors -- Preface -- Acknowledgements -- Introduction to this book -- LEADING TO A NEW REPORTING PARADIGM - CONCEPT MAP -- Target audience -- Features -- Objectives -- Layout -- PART ONE International Financial Reporting Standards (IFRS) -- TIPS FOR READERS -- Summary -- Target audience -- CHAPTER ONE Introduction to and objectives of IFRS -- CHAPTER TWO How important are IFRS to business and global acceptance? -- 2.1 IFRS AND LEGAL OBJECTIVES -- 2.2 CONVERGENCE OF IFRS AND US GAAP -- 2.3 RECONCILIATION TO US GAAP -- 2.4 IOSCO, REGULATORS AND ENFORCEMENT -- CHAPTER THREE Governance and accountability of the IFRS Foundation -- 3.1 HISTORY, STRUCTURE AND FINANCE -- The IASC enters the electronic age -- The IASB's objective -- Finance -- Funding history -- 3.2 THE MONITORING BOARD AND IFRS FOUNDATION TRUSTEES -- Monitoring board -- IFRS Foundation trustees -- 3.3 IASB MEMBERS, DUE PROCESS AND IFRS INTERPRETATIONS COMMITTEE -- IASB -- Due process of standard setting -- IFRS Interpretations Committee -- 3.4 IFRS ADVISORY COUNCIL -- About the IASB's advisory bodies -- Supporting the objectives of the IFRS Foundation -- CHAPTER FOUR Framework, standards and interpretations of IFRS -- 4.1 FRAMEWORK -- Current Framework for the Preparation and Presentation of Financial Statements -- IFRS word count comparison -- Accessing IFRSs - HTML and PDF -- HTML -- PDF -- 4.2 INTERNATIONAL FINANCIAL REPORTING STANDARDS -- Introduction -- International Financial Reporting Standards (IFRS 1-13) -- International Accounting Standards (IAS 1-41) -- 4.3 IFRS FOR SMALL AND MEDIUM-SIZED ENTERPRISES VERSUS PRIVATE COMPANIES -- 4.4 INTERPRETATIONS TO STANDARDS. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | CHAPTER FIVE IFRS Practice Statement Management Commentary -- Purpose of the Practice Statement -- What is Management Commentary? -- How to apply the Practice Statement -- CHAPTER SIX Future plans -- Planning and research -- IASB Agenda -- CHAPTER SEVEN New presentation formats -- 7.1 MODEL FINANCIAL STATEMENTS -- 7.2 NEW FINANCIAL STATEMENT PRESENTATION -- CHAPTER EIGHT Contents of IFRS book -- CHAPTER NINE Glossary for IFRS -- CHAPTER TEN Index to IFRS book -- PART TWO IFRS Disclosures, Other Reporting Standards and Assurance -- TIPS FOR READERS -- Summary -- Target audience -- CHAPTER ONE IFRS Disclosure -- 1.1 SUMMARY OF DISCLOSURES -- 1.2 DISCLOSURE CHECKLISTS -- KPMG -- Ernst & Young -- Deloitte -- PricewaterhouseCoopers -- 1.3 IFRS DISCLOSURE EXAMPLES -- CHAPTER TWO Other reporting standards -- 2.1 INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS (IPSAS) -- International Federation of Accountants (IFAC) -- International Public Sector Accounting Standards Board (IPSASB) -- IPSAS 1 Presentation of Financial Statements -- IPSAS 2 Cash Flow Statements -- IPSAS 3 Net Surplus or Deficit for the Period - Fundamental Errors and Changing in Accounting Policies -- IPSAS 4 The Effects of Changes in Foreign Exchange Rates -- IPSAS 5 Borrowing Costs -- IPSAS 6 Consolidated Financial Statements - Accounting for Controlled Entities -- IPSAS 7 Accounting for Investments in Associates -- IPSAS 8 Financial Reporting of Interests in Joint Ventures -- IPSAS 9 Revenue from Exchange Transactions -- IPSAS 10 Financial Reporting in Hyperinflationary Economies -- IPSAS 11 Construction Contracts -- IPSAS 12 Inventories -- IPSAS 13 Leases -- IPSAS 14 Events After the Reporting Date -- IPSAS 15 Financial Instruments: Disclosure and Presentation -- IPSAS 16 Investment Property -- IPSAS 17 Property, Plant and Equipment -- IPSAS 18 Segment Reporting. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | IPSAS 19 Provisions, Contingent Liabilities, Contingent Assets -- IPSAS 20 Related Party Disclosures -- IPSAS 21 Impairment of Non-cash-generating Assets -- IPSAS 22 Disclosure of Financial Information about the General Government Sector -- IPSAS 23 Revenue from Non-Exchange Transactions (Taxes and Transfers) -- IPSAS 24 Presentation of Budget Information in Financial Statements -- IPSAS 25 Employee Benefits -- IPSAS 26 Impairment of Cash-Generating Assets -- IPSAS 27 Agriculture -- IPSAS 28 Financial Instruments: Presentation -- IPSAS 29 Financial Instruments: Recognition and Measurement -- IPSAS 30 Financial Instruments: Disclosures -- IPSAS 31 Intangible Assets -- 2.2 STATISTICS-BASED STANDARDS -- International Public Sector Accounting Standards (IPSAS) and Statistical Bases of Financial Reporting: An Analysis of Differences and Recommendations for Convergence -- Alignment of IPSAS and Public Sector Statistical Reporting Guidance -- Inter-secretariat Working Group on National Accounts (ISWGNA) -- The System of National Accounts -- 2.3 INTERNATIONAL VALUATION STANDARDS COUNCIL (IVSC) -- History -- Governance -- Issues -- International Valuation Standards -- 2.4 VALUATION RESOURCE GROUP -- 2.5 IEEE -- 2.6 ISO -- Why standards matter -- Facts and figures -- 2.7 ACCOUNTABILITY -- AA1000 Account Ability Principles Standard -- AA1000 Assurance Standard -- AA1000 Stakeholder Engagement Standard -- Standards terrain - a comparative view -- 2.8 OTHER STANDARDS -- Private and voluntary standards -- Information sources and availability -- Environmental standards -- 2.9 ONEREPORT -- 2.10 TAXATiON -- PART THREE XBRL - USING TECHNOLOGY TO IMPLEMENT STANDARDS -- TIPS FOR READERS -- Summary -- Target audience -- CHAPTER ONE XBRL -- 1.1 XML - THE TECHNICAL BASIS OF XBRL -- 1.2 BENEFITS OF XBRL -- Corporate reporting -- Regulators and governments -- Stock exchanges. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Investment analysts -- Financial data providers -- Banks -- Accountants -- Software and IT systems providers -- 1.3 USERS OF XBRL - WORLDWIDE -- CHAPTER TWO XBRL and IFRS -- 2.1 OVERVIEW -- History -- Mutual partnership -- Achievements - a retrospective view -- 2.2 THE IFRS TAXONOMY -- The XBRL Global Ledger taxonomy -- The XBRL - IFRS taxonomies -- Taxonomy update -- Extending taxonomies -- IFRS Taxonomy Guide -- How to read the XBRL information -- Taxonomy support materials -- 2.3 IFRS FOUNDATION AND TRANSLATION -- Translation process and policies -- Available translations -- Worldwide adoption and compliance of IFRS -- 2.4 SUPPORT MATERIALS -- Glossary - XBRL -- Useful papers, presentations and links -- 2.5 FUTURE STEPS -- CHAPTER THREE Organising and collecting data -- 3.1 FASB CODIFICATION AND XBRL TAXONOMY -- Introduction to the FASB -- FASB standards-setting process -- Thomson Reuters - GAAP Reporter on Checkpoint platform -- US GAAP Financial Reporting Taxonomy -- 3.2 ILLUSTRATIVE FINANCIAL STATEMENTS -- KPMG -- Ernst & Young -- Deloitte -- PricewaterhouseCoopers -- 3.3 XBRL FOR INTEGRATED REPORTING -- Global Reporting Initiative (GRI) -- Sustainability Reporting Guidelines -- Integrated reporting -- GRI Report - Coca-Cola -- CorporateRegister.com -- 3.4 CONTENT ANALYSIS -- Collaborase -- Attensity -- CHAPTER FOUR Using systems to organise and collect data -- 4.1 ERP SYSTEMS AND SPREADSHEETS -- 4.2 SAP, ORACLE AND CLOUD -- SAP IFRS XBRL -- Oracle IFRS XBRL -- Cloud -- CHAPTER FIVE Opportunities to integrate and track data objects -- 5.1 GROWING INTEREST AMONG STAKEHOLDERS -- Semantics -- PART FOUR Tracking Objects - A Paradigm Shift in Business Reporting -- TIPS FOR READERS -- Summary -- Target audience -- CHAPTER ONE Introduction -- Changes in technology -- Changes in thinking -- Object definitions -- Chasing value -- A new reporting model. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | CHAPTER TWO Developments in new reporting models -- CHAPTER THREE Recognition and de-recognition -- CHAPTER FOUR Discussing measurement -- XYZ Corporation -- CHAPTER FIVE A comprehensive business reporting model -- CHAPTER SIX Future reporting: the object and value supply chain -- Object identification and mapping -- Object recognition and tracking -- Sustainability -- A changing agenda -- Key innovation trends in the sector -- Business reporting -- Separating unit and value flow in the supply chain -- Objects x Value = better business reporting -- Aligning business reporting and sustainability reporting through disclosure -- Call for action - the way forward -- CHAPTER SEVEN Integrated reporting -- 7.1 INTEGRATED REPORTING -- Discussion paper -- What is integrated reporting? -- An international framework -- Pilot Programme -- 7.2 LANDSCAPE OF INTEGRATED REPORTING -- CHAPTER EIGHT Object tracking -- 8.1 OBJECT RECOGNITION -- 8.2 DATA MANAGEMENT -- 8.3 TAGGING -- 8.4 TRACKING -- Worldwide Tracking Inc. -- Packagemapping.com -- People tracking - by Google -- PART FIVE IFRS + XBRL = driving change -- TIPS FOR READERS -- Summary -- Target audience -- PREAMBLE -- CHAPTER ONE The need for increased acceptance of IFRS -- 1.1 NATIONAL ACCOUNTING STANDARDS VERSUS IFRS -- 1.2 PARTIAL ACCEPTANCE OF IFRS -- CHAPTER TWO The need for increased acceptance of XBRL -- CHAPTER THREE Additional issues -- The end of double entry bookkeeping -- XBRL GL -- IFRS and the financial sector -- Simplifying assurance processes -- Aligning non-financial information -- Objects, value and cash flow -- The conversion problem -- IFRS and GAAP -- Self-interest in standard setting -- Specialised standard setters -- Defining boundaries -- Tax reporting -- Better public sector reporting -- CHAPTER FOUR Conclusion -- Acronyms -- References. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | APPENDIX A IFRS example - for familiarisation. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc | 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. |
| 588 ## - SOURCE OF DESCRIPTION NOTE | |
| Source of description note | Description based on publisher supplied metadata and other sources. |
| 590 ## - LOCAL NOTE (RLIN) | |
| Local note | Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2018. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Financial statements -- Standards. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | International financial reporting standards. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | XBRL (Document markup language). |
| 655 #4 - INDEX TERM--GENRE/FORM | |
| Genre/form data or focus term | Electronic books. |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Reiman, Cornelis. |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Display text | Print version: |
| Main entry heading | Ramin, Kurt |
| Title | IFRS and XBRL : How to Improve Business Reporting Through Technology and Object Tracking |
| Place, publisher, and date of publication | Somerset : John Wiley & Sons, Incorporated,c2013 |
| International Standard Book Number | 9781118369739 |
| 797 2# - LOCAL ADDED ENTRY--CORPORATE NAME (RLIN) | |
| Corporate name or jurisdiction name as entry element | ProQuest (Firm) |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE | |
| Uniform title | Wiley Corporate F&a Ser. |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://ebookcentral.proquest.com/lib/buse-ebooks/detail.action?docID=1158628">https://ebookcentral.proquest.com/lib/buse-ebooks/detail.action?docID=1158628</a> |
| Public note | Click to View |
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