Abstract: Die Bilanzierung von Finanzierungsinstrumenten und von Derivaten auf eigene Aktien wird seit Jahren zwischen dem IASB und dem FASB kontrovers diskutiert. Um die Vorteilhaftigkeit unterschiedlicher Bilanzierungsprinzipien hinsichtlich der Abbildung von Derivaten auf eigene Aktien...

Changes in equity markets in the major developed countries and overview of the book -- The usefulness of financial accounting statements toe investors in securities -- The roles and usefulness of auditing and accounting standards -- Corporate financial reporting and regulation in the United...

Through a mixture of concepts and examples, this book demystifies the variety of elements of financial accounting and uncovers the need-to-know information for certification in this field. This book covers the two aspects of financial statement analysis, namely quantitative and non-quantitative...

"Clear guidance with coverage of the new changes to the FASB standards How to Read Nonprofit Financial Statements clarifies FASB standards to help you quickly and easily understand the nonprofit's most important document. Expert authors help you navigate through the financial reports line by...