Wiley dual reporting for equity and other comprehensive income : under IFRSs and U.S. GAAP

Wiley dual reporting for equity and other comprehensive income : under IFRSs and U.S. GAAP / by Francesco Bellandi.

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.

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Bibliographic Details
Main Author: Bellandi, Francesco
Format: eBook
Language:English
Published: West Sussex [England] : John Wiley & Sons, 2012.
Subjects:
International financial reporting standards.
International financial reporting standards
Accounting > Standards.
Financial statements > Standards.
Income.
Equity.
BUSINESS & ECONOMICS > Accounting > Standards (GAAP, IFRS, etc.)
Accounting > Standards
Equity
Financial statements > Standards
Income
Online Access:Click for online access
Table of Contents:
  • Introduction and Scope of Book
  • Views on Equity and Implications
  • Reserves
  • Equity Section of the Statement of Financial Position
  • Additional Paid-In Capital
  • Retained Earnings
  • Other Comprehensive Income
  • Presentation of Taxes on Equity Items.

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