The consequences of backdating executive stock options

Rated 4.64/5 based on 690 customer reviews

This module also discusses the IASB's and FASB's efforts towards achieving convergence in this area of financial reporting.

International Financial Reporting Standards (IFRS) is the framework used by many publicly traded companies around the world today to report their financial results.

The course also discusses the IASB's and FASB's efforts towards achieving convergence in segment reporting.

These Standards establish the recognition, measurement, presentation and disclosure requirements for transactions and events reflected in IFRS financial statements. Therefore it is clear that IFRS represents the future of financial accounting and reporting in the United States. The International Accounting Standards Board (IASB) and their U. equivalent (the FASB) have made commitments towards the convergence of U. GAAP and IFRS and are working to eliminate as many differences between the two Standards as possible.

Module 3 of the IFRS Learning Module series presents an overview of IAS 10 Events after the Reporting Period (a topic commonly referred to as "subsequent events" under U. GAAP) and discusses the IASB's and FASB's efforts towards achieving convergence in this area of financial reporting.

Completion Deadline & Exam: This course, including the examination, must be completed within one year of the date of purchase.

A sale or liquidation of an investment in a foreign entity may occur. Finally, footnote disclosures are discussed so readers can properly appraise a company's exposure in overseas operations to variability in foreign exchange rates.

the consequences of backdating executive stock options-31

Completion Deadline & Exam: This course, including the examination, must be completed within one year of the date of purchase. financial reporting represents a fundamental change for the U. In addition, the Securities and Exchange Commission has endorsed the outright adoption of IFRS in the United States.In addition, unless otherwise indicated, no correct or incorrect feedback for any exam question will be provided. Therefore it is clear that IFRS represents the future of financial accounting and reporting in the United States.Module 2 of the IFRS Learning Module series presents an overview of IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors and discusses the IASB's and FASB's efforts towards achieving convergence in these areas of financial reporting.Module 6 of the IFRS Learning Module series presents an overview of IAS 33 Earnings per Share; this overview includes a detailed discussion of the processes for calculating and reporting earnings per share measurements in IFRS financial statements.The course also discusses the IASB's and FASB's efforts towards achieving convergence in EPS reporting.

Leave a Reply