||From the Back Cover||“…an encyclopedic work by an author who gives executive seminars for CEOs on dual reporting under U.S. GAAP and IFRS.”—Professor Stephen A. Zeff, Herbert S. Autrey Professor of Accounting, Jesse H. Jones Graduate Sc
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. GAAP there is no all-inclusive general standard on stockholders’ equity.
This book clarifies the process of reporting stockholders’ equity...
[PDF.cf68] Leman Dual Reporting for Equity and Other Comprehensive Income under IFRSs and U.S. GAAP (Wiley Regulatory Reporting) Rating: 4.88 (419 Votes)
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