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

1. Auflage 2012
ISBN: 978-1-118-31418-0
Verlag: John Wiley & Sons
Format: PDF
Kopierschutz: Adobe DRM (»Systemvoraussetzungen)

E-Book, Englisch, 160 Seiten, E-Book

Reihe: Wiley Regulatory Reporting

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

Autoren/Hrsg.

Bellandi, Francesco

Über Autor(innen)

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 [e-mail] or dualgaap.com, the website dedicatedto U.S. GAAP/IFRSs Dual Reporting.