Perspectives on international financial reporting and auditing in the airline industry

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 International Financial Reporting Standards (IFRSs) and audit...

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Bibliographic Details
Main Author: Öztürk, Can, (Author)
Format: eBook
Language: English
Published: Bingley, U.K. : Emerald Publishing Limited, 2022.
Series: Studies in managerial and financial accounting ; 35.
Subjects:
Airlines > Finance.
Financial statements.
Auditing.
Business & Economics, Auditing.
Accounting.
elektronické knihy
electronic books
ISBN: 9781789737615
Physical Description: 1 online resource (200 pages).

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Table of contents

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008 220225t20222022enk ob 001 0 eng d
020 |a 9781789737615  |q (e-book) 
040 |a UtOrBLW  |b eng  |e rda  |c UtOrBLW 
080 |a 336 
100 1 |a Öztürk, Can,  |e author. 
245 1 0 |a Perspectives on international financial reporting and auditing in the airline industry /  |c authored by Can Öztürk (Çankaya University, Turkey). 
264 1 |a Bingley, U.K. :  |b Emerald Publishing Limited,  |c 2022. 
264 4 |c ©2022 
300 |a 1 online resource (200 pages). 
336 |a text  |b txt  |2 rdacontent 
337 |a computer  |b c  |2 rdamedia 
338 |a online resource  |b cr  |2 rdacarrier 
490 1 |a Studies in managerial and financial accounting ;  |v 35 
504 |a Includes bibliographical references and index. 
505 0 |a Part 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. 
520 |a 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 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. 
588 0 |a Print version record. 
650 0 |a Airlines  |x Finance. 
650 0 |a Financial statements. 
650 0 |a Auditing. 
650 7 |a Business & Economics, Auditing.  |2 bisacsh 
650 7 |a Accounting.  |2 bicssc 
655 7 |a elektronické knihy  |7 fd186907  |2 czenas 
655 9 |a electronic books  |2 eczenas 
776 0 8 |i Print version:  |z 9781789737608 
776 0 8 |i PDF version:  |z 9781789737592 
830 0 |a Studies in managerial and financial accounting ;  |v 35. 
856 4 0 |u https://proxy.k.utb.cz/login?url=https://doi.org/10.1108/S1479-3512202235  |y Full text 

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