The brand, whose clothes have been worn by former first lady Michelle Obama, said online sales operations, which account for more than half its revenues, will continue as normal.

Rishi Kapoor was among the ones who wore their heart on their sleeves. Here are a few statements that proved his will to live and stay positive despite all the hurdles.

Actress Urvashi Rautela took to Instagram to share an image where she is seen lying in bed in sensuous white satin nightwear. She then asked her fans to binge-watch her TikTok videos.

Paris will hold a men's fashion week in virtual format from July 9 to July 13 for the Men Spring/Summer collections 2021, organisers said on Wednesday.

Australia. Parliament. Senate. Procedure Committee, author, issuing body

Australian National Audit Office, author

Australia. Parliament. Senate. Finance and Public Administration References Committee, author, issuing body

Australia

A judicial commission set up to probe into the incident began recording statements of victims'' family members Wednesday.

Australia. Parliament. Joint Committee of Public Accounts and Audit, author, issuing body

T︠S︡K KPSS

Australia. Parliament. Joint Committee of Public Accounts and Audit, author, issuing body

AICPA

AICPA

Wulf, Inge

"I am totally healthy and I am not suffering from any disease," he said in the statement in Hindi which was posted on his Twitter handle

Statement from the National Cancer Institute providing information regarding treatment of cancer patients and participation in clinical trials during the COVID-19 pandemic.

The apex court has pulled up ex-Army chief V K Singh for his comments on its verdict.

Dewey Library - K5401.K66 2018

Interview with Maureen Phipps, MD, Task Force member and co-author of Hormone Therapy for the Primary Prevention of Chronic Conditions in Postmenopausal Women: US Preventive Services Task Force Recommendation Statement

Interview with Chien-Wen Tseng, MD, MPH, Task Force member and co-author of Screening for Osteoporosis to Prevent Fractures: US Preventive Services Task Force Recommendation Statement

Interview with John W Epling, MD, MSEd, Task Force member and co-author of Preexposure Prophylaxis for the Prevention of HIV Infection: US Preventive Services Task Force Recommendation Statement

The U.S. Department of Agriculture is rising to meet the challenges associated with the new coronavirus disease, Covid-19. As leaders of USDA’s Food Safety and Inspection Service, Animal and Plant Health Inspection Service and Agricultural Marketing Service, we can assure you that the agencies are committed to ensuring the health and safety of our employees while still providing the timely delivery of the services to maintain the movement of America’s food supply from farm to fork.

CCH IFRS Webinar Series 2008 - Seminar 5

Significant differences can be expected in general financial statement presentation, as a result of the adoption of IFRS into Canadian GAAP. Such differences will include changes in both the presentation of a company’s balance sheet and income statement, such as differences in the nature of components presented, current and non-current classifications, presentation of line items, and required disclosures. Such changes will impact a company’s traditional key performance measures and ratios, and provide investors with new types of information. Typically, annual financial statements prepared under IFRS will be considerably longer than those prepared under previous rules, entailing considerably more disclosures. A thorough and early understanding of the impacts adoption of IFRS will have on financial statement presentation will be essential for managing stakeholder relations during and after the transition to IFRS. 

As well, IAS 1, Presentation of Financial Statements, has recently undergone significant amendments, including a new requirement for a statement of comprehensive income and terminology changes incorporated throughout IFRSs, among other important changes.

This webinar provides a practical analysis of IAS 1 and IFRs financial statemen

If you would like more details about this product, or would like to order a copy online, please click here.

Full Article

Available: September 2011

Author: George Georgiades, CPA

The 2011-2012 GAAP Financial Statement Disclosures Manual provides a complete, quick, and valuable reference source for financial statement disclosures and key presentation requirements. Specifically, the Manual:

• Provides over 750 examples of realistic sample footnote disclosures to assist in the preparation of financial statements for an audit, a review, or a compilation engagement.
• Facilitates compliance with U.S. GAAP by integrating, in each chapter, the specific disclosure and key presentation requirements with the sample footnotes.
• Provides sample disclosures that are technically sound, understandable, and comprehensive and that cover a variety of scenarios, from the most common to the most unusual.
• Incorporates all currently effective accounting standards, including those that cover areas of unusual difficulty, such as financial instruments, fair value, business combinations, consolidation, income taxes, pensions, accounting changes, and variable interest entities.

All of the sample disclosures in the GAAP Financial Statement Disclosures Manual are included on the accompanying CD-ROM. Therefore, once you’ve identified the disclosure suited to your specific needs, you can simply select it from the CD-ROM, place it into your financial statements, and then modify it as necessary. Also included is a financial statement disclosures checklist that provides a centralized resource of the required and recommended GAAP disclosures and key presentation items currently in effect, using the style referencing under the FASB Accounting Standards Codification as well as references to pre-Codification FASB literature. It is designed to assist the user in determining whether the required financial statement disclosures and key presentation matters have been addressed.

This Manual is arranged into the following major parts, consistent with the Codification’s broad structure:

• Part 1 General Principles (Topic Codes 100s)
• Part 2 Presentation (Topic Codes 200s)
• Part 3 Assets (Topic Codes 300s)
• Part 4 Liabilities (Topic Codes 400s)
• Part 5 Equity (Topic Codes 500s)
• Part 6 Revenue (Topic Codes 600s)
• Part 7 Expenses (Topic Codes 700s)
• Part 8 Broad Transactions (Topic Codes 800s)
• Part 9 Other

 

If you would like more details about this product, or would like to order a copy online, please click here.

Ensure consistent and accurate compliance with financial statement disclosure requirements.

With the increasing complexity of and changing requirements for financial reporting compliance the need for efficient, consistent, and accurate application of accounting standards has never been greater.

The Financial Statement Notes Library contains up-to-date, easily customizable templates for financial statement disclosures. Notes are easy to find and can be quickly cut and pasted into the financial statement you are working on.

Now you can save time and ensure consistent application of financial statement disclosures for all your private enterprise clients’ financial statements.

Why the Financial Statement Notes Library?

• Time saved - no need to create notes from scratch; notes are quick and easy to find.
• Consistency Maintained - all statement preparers use the same notes.
• Accuracy Ensured - notes are up to date and prepared by an expert.
• Notes Customized - easily add information specific to your corporate clients’ industry.
• Transition Made - between previous GAAP and new ASPE.

Some key areas updated with changes under new ASPE include:

• Financial Instruments
• Employee Benefits
• Asset Retirement Obligations
• Intangible Assets
• Impairment
• Income Taxes
• Interests in Associated Companies and Joint Ventures
• Stock-based Compensations
• Business Combinations

Updated for compliance with new standards:

• All disclosures in the Library have been recently reviewed and updated for compliance with the new Canadian GAAP Accounting Standards for Private Enterprises (ASPE), effective for fiscal years beginning on or after January 1, 2011.
• Notes are regularly reviewed and updated as necessary.
• A "Recent Update" page keeps you apprised of updates as they occur.

To learn more, download the Financial Statement Notes Library brochure.

If you would like more details about this product, or would like to order a copy online, please click here.

New rules for financial statement users

With the transition to International Financial Reporting Standards in Canada, accountants, financial analysts and advisors, corporate finance professionals, institutional and individual investors and other financial statement users will need to re-educate themselves in understanding and interpreting financial statements issued by public companies.

Under IFRS traditional performance measures such as key financial ratios or income measures have the potential to change simply due to changes in accounting figures. In the UK for example, when their transition to IFRS occurred, some companies went from a profit to a loss position and vice versa, simply due to changes in accounting rules, rather than performance.

Description and explanation of how financial statements will change under IFRS

IFRS Literacy: Understanding the New Financial Statements provides a description and explanation of how financial statements will change under IFRS, along with valuable expert analysis and insight into true financial statement literacy in the post-IFRS transition market. The content of this work focuses on practical application and analysis of IFRS-based statements, drawing upon actual examples from both the Canadian and international financial markets. In its electronic subscription format, this content is updatable and fully searchable.

IFRS Impact highlights key differences under previous Canadian GAAP

Each chapter includes highlighted comments on the impact of IFRS on particular financial statement items. This commentary feature highlights key differences of financial statements prepared under IFRS from those issued under previous Canadian GAAP, noting common changes in accounting policies, amounts, disclosures and presentation. Extracts from published financial statements illustrate these differences.

Unique Canadian perspective for Canadian readers

IFRS Literacy: Understanding the New Financial Statements provides a unique Canadian perspective for Canadian readers, and is designed to appeal to a broad cross-section of financial statement users, including accountants, financial analysts and advisors, corporate finance professionals, and institutional and individual investors.

Topical coverage includes:

• Basic Building Blocks of Financial Statements
• Values and Limitations of Key Performance Ratios
• Assessing Risk and Measurement Uncertainties
• Management’s Discussion and Analysis (MD&A)
• Identifying "good" companies and fairly-priced stocks
• Specific impacts of transition to IFRS

About the Author

If you would like more details about this product, or would like to order a copy online, please click here.

 Author: George Georgiades, CPA,

Provides a complete, quick, and valuable reference source for financial statement disclosures and key presentation requirements.

• Over 750 examples of realistic sample footnote disclosures to assis in the preparation of financial statements for an audit, a review, or compilation engagement.
• Facilitates compliance with U.S. GAAP by integrating, in each chapter, the specific disclosure and key presentation requirements with the sample footnotes.
• Provides sample disclosures that are technically sound, understandable, and comprehensive and that cover a variety of scenarios, from the most common to the most unusual.
• Incorporates all currently effective accounting standards, including those that cover areas of unusual difficulty, such as financial instruments, fair value, business combinations, consolidation, income taxes, pensions, accounting changes, and variable interest entities.

All of the sample disclosures in the GAAP Financial Statement Disclosures Manual are included on the accompanying CD-ROM.

This Manual is arranged into the following major parts, consistent with the Codification’s broad structure:

• Part 1 General Principles (Topic Codes 100s)
• Part 2 Presentation (Topic Codes 200s)
• Part 3 Assets (Topic Codes 300s)
• Part 4 Liabilities (Topic Codes 400s)
• Part 5 Equity (Topic Codes 500s)
• Part 6 Revenue (Topic Codes 600s)
• Part 7 Expenses (Topic Codes 700s)
• Part 8 Broad Transactions (Topic Codes 800s)
• Part 9 Other

Each chapter consists of the following parts:

1. Executive Summary.
2. Authoritative Accounting Literature.
3. Disclosure and Key Presentation Requirements.
4. Examples of Financial Statement Disclosures.

The GAAP Financial Statement Disclosures Manual is current through FASB Accounting Standards Update No. 2011-12, Comprehensive Income (Topic 220) — Deferral of the Effective Date for Amendments to the Presentation of Reclassifications of Items Out of Accumulated Other Comprehensive Income in Accounting Standards Update No. 2011-05.

Part I General Principles
Part II Presentation
Part III Assets
Part IV Liabilities
Part V Equity
Part VI Revenue
Part VII Expenses
Part VIII Broad Transactions
Part IX Other
Accounting Resou

If you would like more details about this product, or would like to order a copy online, please click here.

Full Article

George Georgiades, CPA

Provides a complete, quick, and valuable reference source for financial statement disclosures and key presentation requirements.

• Provides over 750 examples of realistic sample footnote disclosures to assist in the preparation of financial statements for an audit, a review, or a compilation engagement.
• Facilitates compliance with U.S. GAAP by integrating, in each chapter, the specific disclosure and key presentation requirements with the sample footnotes.
• Provides sample disclosures that are technically sound, understandable, and comprehensive and that cover a variety of scenarios, from the most common to the most unusual.
• Incorporates all currently effective accounting standards, including those that cover areas of unusual difficulty, such as financial instruments, fair value, business combinations, consolidation, income taxes, pensions, accounting changes, and variable interest entities.

All of the sample disclosures are included on the accompanying CD-ROM. Therefore, once you’ve identified the disclosure suited to your specific needs, you can simply select it from the CD-ROM, place it into your financial statements, then modify it as necessary. Also included is a financial statement disclosures checklist (annual and interim) that provides a centralized resource of the required and recommended GAAP disclosures and key presentation items currently in effect, using the style referencing under the FASB Accounting Standards Codification. It is designed to assist the user in determining whether the required financial statement disclosures and key presentation matters have been addressed.

This Manual is arranged into the following major parts, consistent with the Codification’s broad structure:

• Part 1 General Principles (Topic Codes 100s)
• Part 2 Presentation (Topic Codes 200s)
• Part 3 Assets (Topic Codes 300s)
• Part 4 Liabilities (Topic Codes 400s)
• Part 5 Equity (Topic Codes 500s)
• Part 6 Revenue (Topic Codes 600s)
• Part 7 Expenses (Topic Codes 700s)
• Part 8 Broad Transactions (Topic Codes 800s)
• Part 9 Other

Current through FASB Accounting Standards Update No. 2014-05, Service Concession Arrangements.

6" x 9"     848 pages


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If you would like more details about this product, or would like to order a copy online, please click here.

Author: George Georgiades, CPA

Provides a complete, quick, and valuable reference source for financial statement disclosures and key presentation requirements.

• Over 750 examples of realistic sample footnote disclosures to assist in the preparation of financial statements for an audit, a review, or a compilation engagement.
• Facilitates compliance with U.S. GAAP by integrating, in each chapter, the specific disclosure and key presentation requirements with the sample footnotes.
• Provides sample disclosures that are technically sound, understandable, and comprehensive and that cover a variety of scenarios, from the most common to the most unusual.
• Incorporates all currently effective accounting standards, including those that cover areas of unusual difficulty, such as financial instruments, fair value, business combinations, consolidation, income taxes, pensions, accounting changes, and variable interest entities.

All of the sample disclosures in the GAAP Financial Statement Disclosures Manual are included on the accompanying CD-ROM.

Also included is a financial statement disclosures checklist.

• Part 1 General Principles (Topic Codes 100s)
• Part 2 Presentation (Topic Codes 200s)
• Part 3 Assets  (Topic Codes 300s)
• Part 4 Liabilities (Topic Codes 400s)
• Part 5 Equity (Topic Codes 500s)
• Part 6 Revenue (Topic Codes 600s)
• Part 7 Expenses (Topic Codes 700s)
• Part 8 Broad Transactions (Topic Codes 800s)
• Part 9 Other

Each chapter consists of the following parts:

1. Executive Summary.
2. Authoritative Accounting Literature.
3. Disclosure and Key Presentation Requirements.
4. Examples of Financial Statement Disclosures

 The GAAP Financial Statement Disclosures Manual is current through FASB Accounting Standards Update No. 2011-12, Comprehensive Income (Topic 220) — Deferral of the Effective Date for Amendments to the Presentation of Reclassifications of Items Out of Accumulated Other Comprehensive Income in Accounting Standards Update No. 2011-05.

CONTENTS:

Part I General Principles  
Part II Presentation
Part III Assets
Part IV Liabilities
Part V Equity
Part VI Revenue
Part VII Expenses
Part VIII Broad Transactions
Part IX Other
Accounting Resources on the Web  
Cross-Reference to Original Pronouncements    
Index  
CD-ROM Instructions  

If you would like more details about this product, or would like to order a copy online, please click here.

If you would like more details about this product, or would like to order a copy online, please click here.