IFRS, Fair Value and Corporate Governance —— The Impact on Budgets, Balance Sheets and Management Accounts

----- 国际会计准则：公平价格与公司治理

ISBN: 9780750668958 出版年：2006 页码：497 Chorafas, Dimitris N Butterworth-Heinemann_RM

PART ONE BUSINESS COMPETITION, STANDARDS BOARDS, AND CORPORATE ACCOUNTING: NEW RULES OF COMPETITION AND ACCOUNTING STANDARDS INTERNATIONAL ACCOUNTING STANDARDS BOARD (IASB) AND CORPORATE GOVERNANCE DYNAMICS OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) THE CONTROVERSY OVER IAS 39 IAS 39 AND THE RECOGNITION OF DERIVATIVES RISK. PART TWO IMPLEMENTING IFRS: PROJECT MANAGEMENT FOR IMPLEMENTATION OF IFRS AN IFRS TASK FORCE CASE STUDY. TOP MANAGEMENT'S RESPONSIBILITY FOR FAIR VALUE ACCOUNTING. PART THREE MANAGEMENT ACCOUNTING AND THE BUDGET: MANAGEMENT ACCOUNTING AND CORPORATE GOVERNANCE BUDGETING. A CASE STUDY ON FINANCIAL PLANNING VALUING ASSETS. THE CHALLENGE OF BEING "RIGHT" BUSINESS ETHICS ADD VALUE TO FINANCIAL DISCLOSURES FORWARD LOOKING STATEMENTS, MODELS, EARNINGS, AND GOODWILL. PART FOUR CORPORATE GOVERNANCE AND THE BALANCE SHEET: BALANCE SHEETS AND INCOME STATEMENTS AS MANAGEMENT TOOLS ECONOMIC CAPITAL IS AT BOTH SIDES OF THE BALANCE SHEET THE REAL-TIME MANAGEMENT REPORT INTERNAL CONTROL, STRESS TESTING, AND EFFECTIVE RISK MANAGEMENT ROLE OF THE AUDIT COMMITTEE.