Dual Reporting for Equity and Other Comprehensive Income under IFRSs and U.S. GAAP / Wiley Regulatory Reporting (ePub)
(Sprache: Englisch)
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...
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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 in a manner which can be reconciled under all the relevant standards. Not only has the author addressed the informational needs of the players in the accounting industry, he has also drawn, based on his vast experience, practical implications of reporting under both standards. Noraini Mohd Nasir, Journal of Financial Reporting and Accounting
Autoren-Porträt von Francesco Bellandi
Francesco Bellandi holds a Degree in Economics (summa cumlaude), LUISS University; M.B.A., SDA Bocconi School of Business,Bocconi University; Diploma in International Financial Reportingfrom the ACCA (The Association Of Chartered Certified Accountants,UK); and the Diploma in Private Equity from the A.I.F.I.(Italy's private equity association).Francesco Bellandi, U.S. CPA (Certified Public Accountant) andDottore Commercialista (Italian Chartered Accountant), is apractitioner in U.S. GAAP/IFRSs dual reporting. He is a member ofthe AICPA, the NYSSCPA (New York State Society of Certified PublicAccountants), and the NYSSCPA's International Accounting& Auditing Committee.
He has served as a Board Director and Chief Financial Officer inCobalt Waterline Group (2007-2008); Director Finance &Administration in Alitalia Maintenance Systems (Alitalia -Lufthansa Technik) (2003-2005); Chief Financial Officer inAlitalia North America & Mexico, NewYork (2001-2003);Director Business Planning&Finance Performance SEMEA SouthernEurope, Middle East, and Africa in Société Internationalede Télécommunications A¿eronautiques(1999-2001); Manager Finance & Administration/SharedServices, Reengineering & Restructuring in Ernst & Young(1997-1998); Financial Controller and Logistics Manager inEricsson (1993-1997); Financial Analyst in IRI (Istituto perla Ricostruzione Industriale) (1988-1992).
Francesco Bellandi also holds executive seminars for CFOs onU.S. GAAP/IFRSs dual reporting. He can be reached atfrancesco_bellandi@yahoo.com or dualgaap.com, the website dedicatedto U.S. GAAP/IFRSs Dual Reporting.
Bibliographische Angaben
- Autor: Francesco Bellandi
- 2012, 1. Auflage, 160 Seiten, Englisch
- Verlag: John Wiley & Sons
- ISBN-10: 1118314301
- ISBN-13: 9781118314302
- Erscheinungsdatum: 03.05.2012
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