1
International Accounting Int'l Taxation Transfer pricing Tax treaties IRC FTC Local law Comparative Acctg F/S GAAP sources U.S. GAAP Codification 17 CFR Part 210 IFRS Local GAAP Issues Rev Recognition Inventory Consolidation PP&E Intangibles Impairment Presentation Fair presentation Not misleading True & Fair View Comparative law Mgt Acctg Capital budgeting Budgeting & Performance Eval FX Culture & behavior Corp Gov OECD principles Compliance FCPA Ethics Auditing Internal control FX Rates FX Transactions FX markets Spot Oanda Derivatives Forward CME Group Enterprises F/S Translation Budgeting & Performance Eval Regulators Financial Congress U.S. Code SEC Regulations Codification Courts Case law AICPA SAS PCAOB AS & AU Counsel Non-U.S. EU IFRS National Mgt IIA Corp policy Tax U.S. Treasury Local tax authority International Accounting.mmap - 1/16/2014 -

International Accounting Summary

Embed Size (px)

DESCRIPTION

High level summary of topics falling under the International Accounting heading

Citation preview

Page 1: International Accounting Summary

InternationalAccounting

Int'l Taxation

Transfer pricing

Tax treaties

IRC

FTC

Local law

Comparative Acctg

F/S GAAP sources

U.S. GAAPCodification

17 CFR Part 210

IFRS

Local GAAP

Issues

Rev Recognition

Inventory

Consolidation

PP&E

Intangibles

Impairment

Presentation

Fair presentation

Not misleading

True & Fair View

Comparative law

Mgt Acctg

Capitalbudgeting

Budgeting & Performance EvalFX

Culture & behavior

Corp Gov

OECD principles

Compliance FCPA

Ethics

Auditing

Internal control

FX Rates

FX Transactions

FX markets

SpotOanda

Derivatives

ForwardCME Group

EnterprisesF/S Translation

Budgeting & Performance Eval

Regulators

Financial

CongressU.S. Code

SECRegulationsCodification

CourtsCase law

AICPASAS

PCAOBAS & AU

Counsel

Non-U.S.EUIFRS

National

MgtIIA

Corp policy

TaxU.S. Treasury

Local tax authority

International Accounting.mmap - 1/16/2014 -

International Accounting Standard 31ec.europa.eu/internal_market/accounting/docs/consolidated/ias32_en.pdf · International Accounting Standard 32 Financial Instruments: Presentation

International Accounting Standard 31ec.europa.eu/internal_market/accounting/docs/consolidated/ias32_en.pdf · International Accounting Standard 32 Financial Instruments: Presentation

Documents
International Accounting

International Accounting

Education
International Public Sector Accounting Agenda Item Approval · Project summary . Development of a Consultation Paper on accounting for heritage. Meeting objectives . Topic ; Agenda

International Public Sector Accounting Agenda Item Approval · Project summary . Development of a Consultation Paper on accounting for heritage. Meeting objectives . Topic ; Agenda

Documents
AASB Annual Report - Australian Accounting … International Public Sector Accounting Standard IPSASB International Public Sector Accounting Standards Board IVSC International Valuation

AASB Annual Report - Australian Accounting … International Public Sector Accounting Standard IPSASB International Public Sector Accounting Standards Board IVSC International Valuation

Documents
INTERNATIONAL ACCOUNTING STANDARDSrevision.peterhouse.co.zw/Accounting/A Level Accounting/C-other... · INTERNATIONAL ACCOUNTING STANDARDS CIE Guidance for teachers of 9706 A and

INTERNATIONAL ACCOUNTING STANDARDSrevision.peterhouse.co.zw/Accounting/A Level Accounting/C-other... · INTERNATIONAL ACCOUNTING STANDARDS CIE Guidance for teachers of 9706 A and

Documents
International Accounting 7e

International Accounting 7e

Documents
International Accounting Standards/International Financial

International Accounting Standards/International Financial

Documents
IPSAS Explained: A Summary of International Public Sector Accounting Standards

IPSAS Explained: A Summary of International Public Sector Accounting Standards

Documents
Summary accounting seminar

Summary accounting seminar

Economy & Finance
2017 INTERNATIONAL COURSE SUMMARY · 2017 INTERNATIONAL COURSE SUMMARY VOCATIONAL, UNDERGRADUATE AND POSTGRADUATE Business, Accounting and Law | Creative, Performing and Visual Arts

2017 INTERNATIONAL COURSE SUMMARY · 2017 INTERNATIONAL COURSE SUMMARY VOCATIONAL, UNDERGRADUATE AND POSTGRADUATE Business, Accounting and Law | Creative, Performing and Visual Arts

Documents
International Accounting 1

International Accounting 1

Documents
19-08-29 HJ Musterdokumente€¦ · IAS International Accounting Standard IASB International Accounting Standards Board IASBC International Accounting Standards Committee IBR Internationales

19-08-29 HJ Musterdokumente€¦ · IAS International Accounting Standard IASB International Accounting Standards Board IASBC International Accounting Standards Committee IBR Internationales

Documents
Summary Intro to Accounting

Summary Intro to Accounting

Documents
International Accounting Standards Committee Insurance ... · International Accounting Standards Committee Insurance Issues Paper Summary and Commentary Prepared for the XXXI ASTIN

International Accounting Standards Committee Insurance ... · International Accounting Standards Committee Insurance Issues Paper Summary and Commentary Prepared for the XXXI ASTIN

Documents
Summary note of the Accounting Standards Advisory … Summary note of the Accounting Standards Advisory Forum1 Meeting on 6 July and 7 July 2017 at the International Accounting Standards

Summary note of the Accounting Standards Advisory … Summary note of the Accounting Standards Advisory Forum1 Meeting on 6 July and 7 July 2017 at the International Accounting Standards

Documents
Global Tax Developments Quarterly - Deloitte Tax Developments Quarterly Accounting for Income Taxes Summary of recent international tax developments that may have implications on accounting

Global Tax Developments Quarterly - Deloitte Tax Developments Quarterly Accounting for Income Taxes Summary of recent international tax developments that may have implications on accounting

Documents
International Accounting and International Business

International Accounting and International Business

Documents
Accounting and Auditing Regulatory Structure: U.S. and ... · PDF fileAccounting and Auditing Regulatory Structure: U.S. and International Congressional Research Service Summary Accounting

Accounting and Auditing Regulatory Structure: U.S. and ... · PDF fileAccounting and Auditing Regulatory Structure: U.S. and International Congressional Research Service Summary Accounting

Documents
International Accounting Standards - boeckler.de · Matthias Müller 86 ISBN 3-935145-62-4 e9,00 Müller International Accounting Standards International Accounting Standards …

International Accounting Standards - boeckler.de · Matthias Müller 86 ISBN 3-935145-62-4 e9,00 Müller International Accounting Standards International Accounting Standards …

Documents
Accounting Standard Summary

Accounting Standard Summary

Documents
Comparative International Accounting

Comparative International Accounting

Documents
Global Tax Developments Quarterly Accounting for …...00 Global Tax Developments Quarterly Accounting for Income Taxes Summary of recent international tax developments that may have

Global Tax Developments Quarterly Accounting for …...00 Global Tax Developments Quarterly Accounting for Income Taxes Summary of recent international tax developments that may have

Documents
International accounting - Karlstad University · International accounting - IASB and current international developments Gunnar Rimmel Associate professor Head of Financial Accounting

International accounting - Karlstad University · International accounting - IASB and current international developments Gunnar Rimmel Associate professor Head of Financial Accounting

Documents
Horizon Accounting Rental property summary

Horizon Accounting Rental property summary

Documents
Accounting Quality: International Accounting Standards and

Accounting Quality: International Accounting Standards and

Documents
International accounting comparative accounting Europe (ch3)

International accounting comparative accounting Europe (ch3)

Business
International Public Sector Accounting Standards · PDF fileHandbook of International Public Sector Accounting Pronouncements 2014 Edition Volume II International Public Sector Accounting

International Public Sector Accounting Standards · PDF fileHandbook of International Public Sector Accounting Pronouncements 2014 Edition Volume II International Public Sector Accounting

Documents
Proposed International Public Sector Accounting … International Public Sector Accounting ... referred to as International Public Sector Accounting Standards ... Comparison with IAS

Proposed International Public Sector Accounting … International Public Sector Accounting ... referred to as International Public Sector Accounting Standards ... Comparison with IAS

Documents
Delia's Donuts Accounting Summary

Delia's Donuts Accounting Summary

Documents
Management and Cost Accounting Summary

Management and Cost Accounting Summary

Documents