Applying International Accounting Standards is an exciting new textbook written to meet the needs of accounting students and practitioners in understanding the complexities and applying the stable platform of International Accounting Standards. It does not cover all International Accounting Standards, concentrating on those that are not related to specific industries. The text offers a step-by-step introduction to the financial reporting procedures outlined within the new International Financial Reporting Standards (IFRS). With the inception of the IFRS on 1 January 2005, students studying accounting will need to possess a thorough conceptual and practical understanding of the new financial reporting requirements contained within the majority of the 41 IFRS. The focus of this text is on the interpretation, analysis, illustration and application of the scope and purpose of the new financial reporting processes of the IFRS. As the financial reporting environment will be new to most from January 2005, each chapter contains numerous illustrative examples to ensure that the student gains a deep understanding of all the reporting requirements under the respective IFRS. This textbook has been written for intermediate and advance financial reporting courses, at both undergraduate and postgraduate level, and aligns with the knowledge expectations of the accounting profession.

Applying International Accounting Standards

Business & Money

Picker, Ruth

Leo, Ken

Radford, Jennie

Alfredson, Keith

Pacter, Paul

Economics

wiley

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: <ul>
<li>New chapters on Revenue Recognition and Share-Based Payments</li> <li>Revised to reflect the Exposure Draft of Proposed Amendments to IAS 27 Consolidated and Separate Financial Statements</li> <li>Practical applications for all accounting standards are included</li> <li>The IFRSs and their scope, objectives and reporting requirements are analysed step by step</li> <li>Illustrative examples show the new financial reporting procedures and develop understanding of the new processes</li> <li>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)</li> </ul>

Applying International Financial Reporting Standards

Wise, Victoria

Accounting

Applying International Financial Reporting Standards 3rd edition has beenthoroughly updated to reflect the numerous changes with the International Financial Reporting Standards (IFRS) as a consequence of the convergence program between the IASB and FASB. The expert, authoritative and reliable explanations of the author team continues and the textbook is widely referenced by both students and academics, and the accounting profession in countries that have adopted international accounting standards. The continuing focus of the third edition is to explain, interpret, analyse and illustrate the financial reporting requirements under IFRS. Each chapter contains numerous illustrative examples that present and explain concepts to ensure users gain a deep understanding of the reporting requirements and procedures, and attain the knowledge expectations of the accounting profession in respect to IFRS. The coverage of accounting standards has been expanded with the inclusion of new or thoroughly revised chapters on IFRS 9 Financial instruments, IFRS 11 Joint arrangements, IFRS 13 Fair value measurement, IAS 8 Revenue, IAS 24 Related party disclosures, IAS 33 Earnings per share and IAS 41 Agriculture. This textbook has been written for intermediate and advanced courses on financial accounting, at both undergraduate and postgraduate level.

Clark, Kerry

Loftus, Janice

Applying International Financial Reporting Standards

Applying IFRS Standards 4e

Kolitz, David

Livne, Gilad

Van Der Tas, Leo

Dunn, John

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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