Dual Reporting for Equity and Other Comprehensive Income under IFRSs and U.S. GAAP

Beschreibung

Under IFRS, U.S. GAAP, and the SEC rules and regulations,business enterprises must recognise measure and discloseinformation regarding equity items on the face of the statement offinancial position, other specific statements, or in the notes tothe financial statements. However, under both IFRS and U.S. GAAPthere is no all-inclusive general standard on stockholders'equity. This book clarifies the process of reporting stockholders'equity in a manner which can be reconciled under all the relevantstandards. "Not only has the author addressed the informationalneeds of the players in the accounting industry, he has also drawn,based on his vast experience, practical implications of reportingunder both standards." --Noraini Mohd Nasir,Journal of Financial Reporting and Accounting

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Francesco Bellandi

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