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

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John Wiley & Sons, May 21, 2012 - Business & Economics - 458 pages

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

 

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Contents

JWBK541Bellandi
JWBK541fm JWBK541Bellandi
Chapter Title
Views on Equity and Implications 17
JWBK541fm JWBK541Bellandi
JWBK541fm JWBK541Bellandi
52 Printer Name Yet to Come
3
7
February 9 2012
128
158
15
177
195
216

8 Perspectives and Alternative Models
4
74
Net Assets of Entities with No Contributed Equity or with
11
Liabilities Discount on Issuance Increasing Rate Preferred Stock Equity Issuance Costs Subscriptions Receivable Shares Issued in Exchange for a Not...
94
5
96
12
6
99
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8 Presentation and Disclosure of Retained Earnings
237
xviii
Minimum Pension Liability The IAS 19 Model for Remeasurements of Net Defined
Comprehensive Income 8 Presentation of Taxes on Equity Items
8
52
9
33
11
43
17
Deferred Tax on Foreign Nonmonetary Assets
29
and Liabilities Income Tax in Highly Inflationary Economies Income Tax on Dividends 8 2 17 1 Classification of Income Tax
35
Bibliography
46
265
50
383
56
Copyright

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About the author (2012)

Francesco Bellandi holds a Degree in Economics (summa cum laude), LUISS University; M.B.A., SDA Bocconi School of Business, Bocconi University; Diploma in International Financial Reporting from 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) and Dottore Commercialista (Italian Chartered Accountant), is a practitioner in U.S. GAAP/IFRSs dual reporting. He is a member of the AICPA, the NYSSCPA (New York State Society of Certified Public Accountants), and the NYSSCPA’s International Accounting & Auditing Committee.

He has served as a Board Director and Chief Financial Officer in Cobalt Waterline Group (2007–2008); Director Finance & Administration in Alitalia Maintenance Systems (Alitalia – Lufthansa Technik) (2003–2005); Chief Financial Officer in Alitalia North America & Mexico, NewYork (2001–2003); Director Business Planning&Finance Performance SEMEA Southern Europe, Middle East, and Africa in Société Internationale de Télécommunications A´eronautiques (1999–2001); Manager Finance & Administration/Shared Services, Reengineering & Restructuring in Ernst & Young (1997–1998); Financial Controller and Logistics Manager in Ericsson (1993–1997); Financial Analyst in IRI (Istituto per la Ricostruzione Industriale) (1988–1992).

Francesco Bellandi also holds executive seminars for CFOs on U.S. GAAP/IFRSs dual reporting. He can be reached at francesco_bellandi@yahoo.com or dualgaap.com, the website dedicated to U.S. GAAP/IFRSs Dual Reporting.

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