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

• Main Author: Bellandi, Francesco
• Format: eBook
• Language: English
• Published: West Sussex [England] : John Wiley & Sons, 2012.
• Subjects: International financial reporting standards.; Accounting > Standards.; Financial statements > Standards.; Income.; Equity.; BUSINESS & ECONOMICS > Accounting > Standards (GAAP, IFRS, etc.); Electronic books.

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.

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.