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Studies in Managerial and Financial Accounting Ser.: Perspectives on International Financial Reporting and Auditing in the Airline Industry by Can Öztürk (2022, Hardcover)

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About this product

Product Identifiers

PublisherEmerald Publishing The Limited

ISBN-101789737605

ISBN-139781789737608

eBay Product ID (ePID)4057254470

Product Key Features

Number of Pages200 Pages

LanguageEnglish

Publication NamePerspectives on International Financial Reporting and Auditing in the Airline Industry

SubjectFinance / Financial Risk Management, International / Accounting, General, Auditing

Publication Year2022

TypeTextbook

AuthorCan Öztürk

Subject AreaTransportation, Business & Economics

SeriesStudies in Managerial and Financial Accounting Ser.

FormatHardcover

Dimensions

Item Height0.6 in

Item Weight13.1 Oz

Item Length9 in

Item Width6 in

Additional Product Features

Intended AudienceScholarly & Professional

Dewey Edition23

Series Volume Number35

Dewey Decimal332

Table Of ContentPart I International Financial Reporting Chapter 1. Overview of Financial Reporting in the Airline Industry Chapter 2. Some Observations on IFRS Accounting Policy Choices: The Case of the Airline Industry Chapter 3. Some Observations on IFRS 15 and IFRS 16 in the Airline Industry: The Case of Air France - KLM Chapter 4. Some Observations on IFRS 8 Operating Segments: The Case of the Airline Industry Part II International Auditing Chapter 5. Some Observations on International Auditing: The Case of the Airline Industry

SynopsisPerspectives on International Financial Reporting and Auditing in the Airline Industrydraws on the framework of financial reporting in the global airline industry for the year 2018 and focuses on the airline financial reporting based on International Financial Reporting Standards (IFRSs) and audit of airline financial reporting based on International Standards on Auditing (ISAs). Contributing to the accounting policy choice debate from a sector-specific perspective, this book considers the existing policy choices under IFRSs, in order to observe the diversity, and comparability in the airline industry. It analyses the cumulative of effect of the adoption of IFRS 15 Revenue from Contracts with Customers and IFRS 16 Leases in the airline industry, including the case of Air France - KLM and it takes a picture of segment reporting in terms of diversity and comparability in the airline industry. Finally, it analyzes audit reports of airlines reporting under IFRS in terms of International Standards on Auditing, in terms of diversity of audit practices. This book provides valuable insights into perspectives on international financial reporting and auditing in the airline industry and is essential reading for both researchers and professionals., Perspectives on International Financial Reporting and Auditing in the Airline Industrydraws on the framework of financial reporting in the global airline industry for the year 2018 and focuses on the airline financial reporting based on IFRSs and audit of airline financial reporting based on International Standards on Auditing., Perspectives on International Financial Reporting and Auditing in the Airline Industry draws on the framework of financial reporting in the global airline industry for the year 2018 and focuses on the airline financial reporting based on IFRSs and audit of airline financial reporting based on International Standards on Auditing.

LC Classification NumberHG4001-4285