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Wiley Ifrs: Practical Implementation Guide And Workbook, Third Edition 9780470647912书籍详细信息
- ISBN：9780470647912
- 作者：暂无作者
- 出版社：暂无出版社
- 出版时间：2011-02
- 页数：496
- 价格：647.80
- 纸张：胶版纸
- 装帧：平装
- 开本：大16开
- 语言：未知
- 丛书：暂无丛书
- TAG：暂无
- 豆瓣评分：暂无豆瓣评分
内容简介：
The large-scale, global adoption of the International
Financial Reporting Standards (IFRS) has created an urgent need for
a one-step resource with lucid explanations and comprehensive
guidance of these complex standards. This reference guide includes
easy-to-understand explanations of IFRS/IAS standards, case studies
with solutions, and illustrations with multiple choice questions
and solutions. The book facilitates understanding of the practical
implementation issues involved in applying these complex
"principles-based" standards. Preparers of financial statements,
accountants, finance professionals, auditors, financial analysts,
and candidates preparing for the IFRS/IAS certification will find
this guide indispensable.
书籍目录：
Forewords to First Edition. Preface. Acknowledgements. About the
Authors. 1 Introduction to International Financial Reporting
Standards. 2 IASB Framework. 3 Presentation of Financial Statements
(IAS 1). 4 Inventories (IAS 2). 5 Statement of Cash Flows (IAS 7).
6 Accounting Policies, Changes in Accounting Estimates and Errors
(IAS 8). 7 Events After the Reporting Period (IAS 10). 8
Construction Contracts (IAS 11). 9 Income Taxes (IAS 12). 10
Property, Plant, and Equipment (IAS 16). 11 Leases (IAS 17). 12
Revenue (IAS 18). 13 Employee Benefits (IAS 19). 14 Accounting for
Government Grants and Disclosure of Government Assistance (IAS 20).
15 The Effects of Changes in Foreign Exchange Rates (IAS 21). 16
Borrowing Costs (IAS 23). 17 Related-Party Disclosures (IAS 24). 18
Accounting and Reporting by Retirement Benefit Plans (IAS 26). 19
Consolidated and Separate Financial Statements (IAS 27). 20
Investments in Associates (IAS 28). 21 Financial Reporting in
Hyperinflationary Economies (IAS 29). 22 Interests in Joint
Ventures (IAS 31). 23 Financial Instruments: Presentation (IAS 32).
24 Financial Instruments: Recognition and Measurement (IAS 39). 25
Earnings Per Share (IAS 33). 26 Interim Financial Reporting (IAS
34). 27 Impairment of Assets (IAS 36). 28 Provisions, Contingent
Liabilities, and Contingent Assets (IAS 37). 29 Intangible Assets
(IAS 38). 30 Investment Property (IAS 40). 31 Agriculture (IAS 41).
32 First-Time Adoption of International Financial Reporting
Standards (IFRS 1). 33 Share-Based Payments (IFRS 2). 34 Business
Combinations (IFRS 3). 35 Insurance Contracts (IFRS 4). 36
Noncurrent Assets Held for Sale and Discontinued Operations (IFRS
5). 37 Exploration for and Evaluation of Mineral Resources (IFRS
6). 38 Financial Instruments: Disclosures (IFRS 7). 39 Operating
Segments (IFRS 8). 40 Financial Instruments (IFRS 9). 41 IFRS for
SMEs. Answers for Multiple-Choice Questions. Index.
作者介绍：
Abbas Ali Mirza is a Partner in Deloitte & Touche, Dubai,
UAE, and a member of the firm's regional Assurance and Advisory
Committee. He is Chairman of the Auditors Group of the Dubai
Chamber of Commerce and Industry and was the Chairman of the Intra
Governmental Working Group of Experts on International Standards on
Accounting and Reporting (ISAR) at the United Nations. Graham J.
Holt is an Examiner with the Association of Chartered Certified
Accountants (ACCA), and Executive Head of the Division of
Accounting and Finance, Manchester Metropolitan University Business
School in the UK. He is an IFRS(r) author and contributor to both
academic publications and professional journals. Liesel Knorr is
President of the German Accounting Standards Board and former
technical director with the International Accounting Standards
Board (IASB) responsible for preparing the core set of standards
endorsed by the International Organization of Securities and
Exchange Commission. She is the author of many technical
papers.
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编辑推荐
Wiley IFRS Practical
Implementation Guide and Workbook Second Edition
A one-stop resource for understanding and applying current
International Financial Reporting Standards
The year 2007 proved to be yet another historic year of
watershed events for the International Financial Reporting
Standards (IFRS) firstly, due to the announcement in November 2007
by the US SEC to allow foreign private issuers to enter the US
capital market using IFRS-compliant financial statements without
reconciling to US GAAP and secondly, on its achieving extraordinary
acceptance globally with over 100 countries requiring or permitting
IFRS by the end of 2007, a remarkable achievement in terms of
global acceptance of IFRS. Commenting on how many more countries
are expected to adopt IFRS by 2011, Sir David Tweedie, chairman of
the IASB, remarked, "we reckon by about 2011, there'll be 150—all
the major economies." (Accountancy, January 2008)
The Second Edition of this quick-reference IFRS guide includes
easy-to-understand IFRS/IAS explanations, practical insights, case
studies and illustrations and features: Up-to-date coverage of all
extant IASB Standards (IAS 1 to 41 and IFRS 1 to 8) and all IFRICS
from 1 to 14; coverage includes all new and revised IFRS issued up
until February 2008, with discussion of IFRS 8 (Operating Segments)
and the recent revisions to IAS 1, IAS 27, IAS 32, IFRS 2, and IFRS
3 Lucid explanations of the IASB standards, supplemented with
simple examples and easy-to-apply illustrations, for quick
understanding of IFRS/IAS standards and IFRIC/SIC interpretations
Multiple-choice questions with solutions and explanations to ensure
thorough understanding of the complex IFRS IAS standards Case
studies with solutions that illustrate the practical application of
the IFRS/IAS "Practical Insights" into implementation and
application of the IFRS/IAS Extracts from published financial
statements to illustrate real-life application of the IASB
standards
'...easy-to-understand
explanations of IFRS/IAS standards...indispensable guide for
finance professionals, auditors, financial analysts and candidates
preparing for the IFRS/IAS certification.' (Finance &
Management Faculty, March 2011).
书籍介绍
The large-scale, global adoption of the International Financial Reporting Standards (IFRS) has created an urgent need for a one-step resource with lucid explanations and comprehensive guidance of these complex standards. This reference guide includes easy-to-understand explanations of IFRS/IAS standards, case studies with solutions, and illustrations with multiple choice questions and solutions. The book facilitates understanding of the practical implementation issues involved in applying these complex "principles-based" standards. Preparers of financial statements, accountants, finance professionals, auditors, financial analysts, and candidates preparing for the IFRS/IAS certification will find this guide indispensable.
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