IFRS, Fair Value and Corporate Governance : The Impact on Budgets, Balance Sheets and Management Accounts (Paperback)

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.