International Accounting Standards: From UK Standards to Ias, an Accelerated Route to Understanding the Key Principles of International Accounting Rul

ISBN-13: 9780750682039 / Angielski / Miękka / 2007 / 273 str.

Paul Rodgers

Opis

This handbook is aquick reference to International Accounting Standards and is designed for all those who interact with financial information, and need an accelerated route to understanding the key principles of international accounting rules.

It is essential reading for all members of the management team. Members of any finance and accounting team will find it a practical summary of all the big concerns allowing relevant questions to be raised with auditors and other professionals interested in the governance of the business.

Tables, diagrams and flow charts are used extensively throughout in order to make the information presented user friendly and quickly assimilated. The consequences for the non-accounting functions of a business are clearly highlighted, to give further insights into how International Accounting standards impinge on abusiness.

* Provides an accelerated route to understanding the key principles of the new International Accounting rules and the key skills to ease the transition to IAS
* Shows the impact both on preparation and presentation of financial information and the consequences for analysis and interpretation.
* Identifies the major differences between the two standards and reflects changes expected in the future.

Spis treści

1 Harmonization - The Story So Far
2 The Mechanics of Transition
3 The Conceptual Framework
4 Presentation - The Big Picture
5 Presentation - The Balance Sheet
6 Presentation - The Performance Statement
7 Presentation - The Cash Flow Statement 5
8 Presentation - Other Primary Statements
and Associated Disclosures
9 Presentation - Related Parties and
Segmental Disclosures
10 Tangible Non-current Assets
11 Intangible Assets
12 Asset Impairment
13 Leasing
14 Stock and Long-term Contracts
15 Taxation
16 Retirement Benefits
17 Revenue Recognition
18 Group Accounts - Acquisition Accounting
19 Group Accounts - Associates
20 Group Accounts - Joint Ventures
21 Group Accounts - Merger Accounting: The
End of the Road
22 Narrowing the Divide - UK GAAP Goes
International

O autorze

Paul Rodgers trained as a chartered accountant before working in the computer industry. He subsequently moved into the training sector where he has specialised in financial and management skills for more than seventeen years, whilst keeping in touch with the commercial world as a director of a large training organisation and its publication function.

Clients have included participants from international accountancy practices, banks, government departments plus a wide range of retail and service companies.

Since the introduction of international accounting rules, his skills in this area have been required by numerous organisations preparing for the transition. He also continues to provide a broad spectrum of training as well as undertaking editorial assignments for both professional bodies and private clients. His most recent projects are the establishment of an accountancy division within a leading City based training company and the design of bespoke training courses for the legal sector