Applying International Financial Reporting Standards

Applying IFRS Standards 4e

Business & Money

Picker, Ruth

Clark, Kerry

Kolitz, David

Livne, Gilad

Loftus, Janice

Van Der Tas, Leo

Dunn, John

Accounting

wiley

Financial Accounting

Financial accounting is the branch of accounting thought and practice concerned with preparing and providing information for external users of financial statements. This textbook helps students to understand the concepts that underpin the application of accounting theory to solve accounting problems.   This international edition includes extracts from financial statements, definitions of key terms and exam examples. Unlike other textbooks, the author provides analysis of why accountants do what they do, and not just how. With such a wealth of accounting models and diagrams intertwined with this analysis, this book guides the reader through all the practicalities and concepts of financial accounting. Additional online questions, exercises and problems provide an opportunity to put this new-found knowledge into practice along the way.  This book is an essential guide for students new to accountancy, and an equally useful tool for more experienced students and researchers.

Financial Accounting: A Concepts-Based Introduction

Routledge

Financial accounting is the branch of accounting thought and practice concerned with preparing and providing information for external users of financial statements. This textbook helps students to understand the concepts that underpin the application of accounting theory to solve accounting problems. This international edition includes extracts from financial statements, definitions of key terms and exam examples. Unlike other textbooks, the author provides analysis of why accountants do what they do, and not just how. With such a wealth of accounting models and diagrams intertwined with this analysis, this book guides the reader through all the practicalities and concepts of financial accounting. Additional online questions, exercises and problems provide an opportunity to put this new-found knowledge into practice along the way. This book is an essential guide for students new to accountancy, and an equally useful tool for more experienced students and researchers.

Comprehensive resource explaining the IFRS Standards and teaching the skills required to use them in practice Written in collaboration with Ernst & Young, this fully updated Fifth Edition of Applying IFRS Standards is designed to meet the needs of accountancy students and practitioners in understanding the complexities of IFRS Standards. Beginning with an overview of the International Accounting Standards Board (IASB) and how it establishes accounting standards, the book goes on to explain the key concepts and applications of IFRS Standards, using a wealth of insights and examples sourced from across the international business world and addressing the skills needed to apply the standards in business environments. In addition to a comprehensive factual breakdown of the IFRS Standards, each chapter in the first three parts of the book is accompanied by an academic perspective, which offers readers critical interpretations designed to bring further context. Discussion questions, exercises and references are provided throughout the book. Companion websites contain additional chapters, instructor slides and test banks, additional exercises, a solutions manual, and access to IFRS Learning Resources. Applying IFRS Standards includes information on: <ul> <li>Fair value measurement, revenue from contracts with customers, income taxes, financial instruments, share-based payments, inventories, and employee benefits</li> <li>Property, plant, and equipment, leases, intangible assets, business combinations, impairment of assets, and financial statement presentations</li> <li>Statement of cash flows, operating segments, and consolidation in controlled entities, intragroup transactions, and non-controlling interests</li> <li>Qualitative characteristics of useful financial information, going concern assumptions</li> </ul> Applying IFRS Standards is an essential learning resource on the subject for students and early-career accounting professionals and serves as a useful reference for established accounting professionals.

Applying IFRS Standards (Wiley Regulatory Reporting)

Koning, Miriam

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