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Informationen zum Autor 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. Klappentext 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 Zusammenfassung 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. Inhaltsverzeichnis Preface xix About the Author xxi 1 Introduction and Scope of Book 1 1.1 Nature of Accounting Literature and Pertinent Pronouncements 1 1.2 Perspectives and Major Implications of the Concept of Equity 1 1.3 The Concept of Other Comprehensive Income 3 1.4 The Financial Statement Presentation Project 3 1.5 Main Interrelationships with Other Projects 8 1.6 Significance of Equity 9 1.7 Scope of Book 10 2 Views on Equity and Implications 17 2.1 Terminology and Definitions of Terms 17 2.2 Basic Characteristics of Equity 39 2.3 Major Implications for Companies 47 3 Reserves 63 3.1 Terminology and Definitions of Terms 63 3.2 Reconciliation 65 3.3 Types of Reserves 67 3.4 Tracking of Equity 69 3.5 Function of Reserves 69 3.6 IFRS Implementation in Some Jurisdictions 78 3.7 Conservatism, True-and-Fair View, and Investors' Protection 88 3.8 Perspectives and Alternative Models 90 4 Equity Section of the Statement of Financial Position ...
