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Applying International Financial Reporting Standards, by Keith Alfredson, Ken Leo, Ruth Picker, Paul Pacter, Jennie Radford, Victoria Wise
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With the completion of the stable platform of International Financial Reporting Standards (IFRSs) in 2004, the International Accounting Standards Board (IASB) established itself as a world leader in the preparation of financial reporting standards.� As many countries agreed to adopt these standards, many influential national standard-setters such as the United Kingdom, Australia and New Zealand acknowledged that the time had come for an international approach to standard setting.� This process is ongoing.
Applying International Financial Reporting Standards Enhanced Edition is written to meet the needs of accounting students and practitioners in understanding the complexities of IFRSs and applying the stable platform of standards.� It concentrates on those financial reporting standards that are not related to specific industries and that therefore have wide application.� This edition includes the numerous revisions and releases of exposure drafts since the introduction of IFRSs in January 2005.
Features:
- New chapters on Revenue Recognition and Share-Based Payments
- Revised to reflect the Exposure Draft of Proposed Amendments to IAS 27 Consolidated and Separate Financial Statements
- Practical applications for all accounting standards are included
- The IFRSs and their scope, objectives and reporting requirements are analysed step by step
- Illustrative examples show the new financial reporting procedures and develop understanding of the new processes
- New extracts from real world companies included to enable students to apply the intention of the Standard as well illustrate how the Standard translates to the reporting environment (some new, some updated: Nokia, Wella, Energy Sector)
- Sales Rank: #4039578 in Books
- Published on: 2007-02-02
- Original language: English
- Number of items: 1
- Dimensions: 10.14" h x 1.52" w x 8.58" l,
- Binding: Paperback
- 1256 pages
Most helpful customer reviews
9 of 9 people found the following review helpful.
A wonderful resource!
By Tuhin Chaturvedi
Anyone who is seeking to understand IASs & IFRSs could not have hoped for a better book! It explains the standards in language which is easy to understand, it supplements the examples in the standards with real-world examples, it explains why a particular treatment is being recommended or is the preferred treatment.
The book's philosophy is that IASs & IFRSs are not documents or rules which need to be memorised or learned by rote; they are pronouncements which need to be understood! And the authors try their level best to explain the standards to the reader.
They do a great job of it! Real world examples are supplemented by relevant extracts from the financial statements of corporates around the world. And there are end-of-chapter discussion questions, graded exercises and detailed problems too.
I don't think that most students/practitioners could have asked for a better guide to IASs & IFRSs. This is perhaps the best book that is currently on the market. It needs much greater publicity!!!
The move to IFRSs is big business and there are many not-so-good texts out there. But the authors of this book are very clearly not motivated by monetary motives alone; they have a lot of knowledge and experience and they try their level best to impart that knowledge in a manner which is refreshingly easy to understand.
This book definitely stands head and shoulders above the also rans. Very highly recommended!
0 of 0 people found the following review helpful.
Great Book
By Kindle Customer
I bought this book for my Intermediate Accounting 1 course and it really helped me to understand the IFRS standards. Would recommend to everyone.
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