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Dual reporting for equity and other comprehensive income under IFRS and U.S. GAAP / created by Francesco Bellandi.

By: Material type: TextTextJohn Wiley & Sons, ©2012Description: xx, 436 pages ; 24 cmContent type:
  • text
Media type:
  • unmediated
Carrier type:
  • volume
ISBN:
  • 9781119950967 (pbk.)
Subject(s): LOC classification:
  • HF5681.B2 BEL
Contents:
""Title Page""; ""Copyright""; ""Dedication""; ""Preface""; ""About the Author""; ""Chapter 1: Introduction and Scope of Book""; ""1.1 NATURE OF ACCOUNTING LITERATURE AND PERTINENT PRONOUNCEMENTS""; ""1.2 PERSPECTIVES AND MAJOR IMPLICATIONS OF THE CONCEPT OF EQUITY""; ""1.3 THE CONCEPT OF OTHER COMPREHENSIVE INCOME""; ""1.4 THE FINANCIAL STATEMENT PRESENTATION PROJECT""; ""1.5 MAIN INTERRELATIONSHIPS WITH OTHER PROJECTS""; ""1.6 SIGNIFICANCE OF EQUITY""; ""1.7 SCOPE OF BOOK""; ""Chapter 2: Views on Equity and Implications""; ""2.1 TERMINOLOGY AND DEFINITIONS OF TERMS"" ""2.2 BASIC CHARACTERISTICS OF EQUITY""""2.3 MAJOR IMPLICATIONS FOR COMPANIES""; ""Chapter 3: Reserves""; ""3.1 TERMINOLOGY AND DEFINITIONS OF TERMS""; ""3.2 RECONCILIATION""; ""3.3 TYPES OF RESERVES""; ""3.4 TRACKING OF EQUITY""; ""3.5 FUNCTION OF RESERVES""; ""3.6 IFRS IMPLEMENTATION IN SOME JURISDICTIONS""; ""3.7 CONSERVATISM, TRUE-AND-FAIR VIEW, AND INVESTORS’ PROTECTION""; ""3.8 PERSPECTIVES AND ALTERNATIVE MODELS""; ""Chapter 4: Equity Section of the Statement of Financial Position""; ""4.1 TERMINOLOGY AND DEFINITION OF TERMS""; ""4.2 SINGLE- VERSUS MULTI-STEP EQUITY SECTION"" ""4.3 NONCONTROLLING INTEREST""""4.4 OTHER CLASSIFICATIONS IN TEMPORARY EQUITY""; ""4.5 LAYOUT OF THE EQUITY SECTION OF THE STATEMENT OF FINANCIAL POSITION""; ""4.6 CAPITAL DISCLOSURES""; ""4.7 EQUITY OF PARTNERSHIPS AND SIMILAR ENTITIES""; ""4.8 NET ASSETS OF ENTITIES WITH NO CONTRIBUTED EQUITY OR WITH OWNERS’ INTEREST THAT HAS CHARACTERISTICS OF EQUITY AND LIABILITIES""; ""4.9 DISCOUNT ON ISSUANCE""; ""4.10 INCREASING RATE PREFERRED STOCK""; ""4.11 EQUITY ISSUANCE COSTS""; ""4.12 SUBSCRIPTIONS RECEIVABLE""; ""4.13 SHARES ISSUED IN EXCHANGE FOR A NOTE RECEIVABLE""; ""4.14 TREASURY STOCK"" ""Chapter 5: Additional Paid-In Capital""""5.1 TERMINOLOGY""; ""5.2 ADDITIONAL PAID-IN CAPITAL VERSUS OTHER PAID-IN CAPITAL ACCOUNTS""; ""5.3 PRESENTATION OF ADDITIONAL PAID-IN CAPITAL""; ""5.4 THE CAPITAL SURPLUS MODEL""; ""Chapter 6: Retained Earnings""; ""6.1 TERMINOLOGY AND DEFINITIONS OF TERMS""; ""6.2 BASIC PRINCIPLE OF RETAINED EARNINGS""; ""6.3 CATEGORIZATION OF ITEMS THAT MAY AFFECT RETAINED EARNINGS""; ""6.4 ITEMS THAT MAY DIRECTLY AFFECT THE BEGINNING BALANCE OF RETAINED EARNINGS""; ""6.5 ITEMS THAT MAY AFFECT THE ENDING BALANCE OF RETAINED EARNINGS"" ""6.6 DIRECT TRANSFER TO/FROM RETAINED EARNINGS WITHOUT PASSING THROUGH PROFIT OR LOSS""""6.7 INCOME TAX RELATING TO TRANSACTIONS THAT DIRECTLY AFFECT RETAINED EARNINGS""; ""6.8 PRESENTATION AND DISCLOSURE OF RETAINED EARNINGS""; ""6.9 DIVIDENDS""; ""6.10 TOWARDS A THEORY OF RETAINED EARNINGS""; ""Chapter 7: Other Comprehensive Income""; ""7.1 TERMINOLOGY""; ""7.2 DEFINITIONS OF TERMS""; ""7.3 THE ALL-INCLUSIVE OR CLEAN-SURPLUS CONCEPT OF INCOME""; ""7.4 PURPOSE OF REPORTING INCOME AND ITS COMPONENTS""; ""7.5 LINKAGE TO THEORIES OF PERFORMANCE""
Summary: 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.
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Includes bibliographical references and index.

""Title Page""; ""Copyright""; ""Dedication""; ""Preface""; ""About the Author""; ""Chapter 1: Introduction and Scope of Book""; ""1.1 NATURE OF ACCOUNTING LITERATURE AND PERTINENT PRONOUNCEMENTS""; ""1.2 PERSPECTIVES AND MAJOR IMPLICATIONS OF THE CONCEPT OF EQUITY""; ""1.3 THE CONCEPT OF OTHER COMPREHENSIVE INCOME""; ""1.4 THE FINANCIAL STATEMENT PRESENTATION PROJECT""; ""1.5 MAIN INTERRELATIONSHIPS WITH OTHER PROJECTS""; ""1.6 SIGNIFICANCE OF EQUITY""; ""1.7 SCOPE OF BOOK""; ""Chapter 2: Views on Equity and Implications""; ""2.1 TERMINOLOGY AND DEFINITIONS OF TERMS"" ""2.2 BASIC CHARACTERISTICS OF EQUITY""""2.3 MAJOR IMPLICATIONS FOR COMPANIES""; ""Chapter 3: Reserves""; ""3.1 TERMINOLOGY AND DEFINITIONS OF TERMS""; ""3.2 RECONCILIATION""; ""3.3 TYPES OF RESERVES""; ""3.4 TRACKING OF EQUITY""; ""3.5 FUNCTION OF RESERVES""; ""3.6 IFRS IMPLEMENTATION IN SOME JURISDICTIONS""; ""3.7 CONSERVATISM, TRUE-AND-FAIR VIEW, AND INVESTORS’ PROTECTION""; ""3.8 PERSPECTIVES AND ALTERNATIVE MODELS""; ""Chapter 4: Equity Section of the Statement of Financial Position""; ""4.1 TERMINOLOGY AND DEFINITION OF TERMS""; ""4.2 SINGLE- VERSUS MULTI-STEP EQUITY SECTION"" ""4.3 NONCONTROLLING INTEREST""""4.4 OTHER CLASSIFICATIONS IN TEMPORARY EQUITY""; ""4.5 LAYOUT OF THE EQUITY SECTION OF THE STATEMENT OF FINANCIAL POSITION""; ""4.6 CAPITAL DISCLOSURES""; ""4.7 EQUITY OF PARTNERSHIPS AND SIMILAR ENTITIES""; ""4.8 NET ASSETS OF ENTITIES WITH NO CONTRIBUTED EQUITY OR WITH OWNERS’ INTEREST THAT HAS CHARACTERISTICS OF EQUITY AND LIABILITIES""; ""4.9 DISCOUNT ON ISSUANCE""; ""4.10 INCREASING RATE PREFERRED STOCK""; ""4.11 EQUITY ISSUANCE COSTS""; ""4.12 SUBSCRIPTIONS RECEIVABLE""; ""4.13 SHARES ISSUED IN EXCHANGE FOR A NOTE RECEIVABLE""; ""4.14 TREASURY STOCK"" ""Chapter 5: Additional Paid-In Capital""""5.1 TERMINOLOGY""; ""5.2 ADDITIONAL PAID-IN CAPITAL VERSUS OTHER PAID-IN CAPITAL ACCOUNTS""; ""5.3 PRESENTATION OF ADDITIONAL PAID-IN CAPITAL""; ""5.4 THE CAPITAL SURPLUS MODEL""; ""Chapter 6: Retained Earnings""; ""6.1 TERMINOLOGY AND DEFINITIONS OF TERMS""; ""6.2 BASIC PRINCIPLE OF RETAINED EARNINGS""; ""6.3 CATEGORIZATION OF ITEMS THAT MAY AFFECT RETAINED EARNINGS""; ""6.4 ITEMS THAT MAY DIRECTLY AFFECT THE BEGINNING BALANCE OF RETAINED EARNINGS""; ""6.5 ITEMS THAT MAY AFFECT THE ENDING BALANCE OF RETAINED EARNINGS"" ""6.6 DIRECT TRANSFER TO/FROM RETAINED EARNINGS WITHOUT PASSING THROUGH PROFIT OR LOSS""""6.7 INCOME TAX RELATING TO TRANSACTIONS THAT DIRECTLY AFFECT RETAINED EARNINGS""; ""6.8 PRESENTATION AND DISCLOSURE OF RETAINED EARNINGS""; ""6.9 DIVIDENDS""; ""6.10 TOWARDS A THEORY OF RETAINED EARNINGS""; ""Chapter 7: Other Comprehensive Income""; ""7.1 TERMINOLOGY""; ""7.2 DEFINITIONS OF TERMS""; ""7.3 THE ALL-INCLUSIVE OR CLEAN-SURPLUS CONCEPT OF INCOME""; ""7.4 PURPOSE OF REPORTING INCOME AND ITS COMPONENTS""; ""7.5 LINKAGE TO THEORIES OF PERFORMANCE""

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.

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