Understanding and Applying International Financial Reporting Standards + Website

ISBN-13: 9781118360224 / Angielski / Miękka / 2013 / 832 str.

Carmen Ridley

Opis

International Financial Reporting Standards (IFRS) are fast becoming the required standards countries around the world but many users of these standards have difficulty interpreting and applying the principles included within them.This book is a guide through the IFRS, focusing on the practical application of each standard. The book discusses the recognition, measurement and disclosure requirements of each accounting standard and then illustrates the application through the use of worked examples, diagrams and a case study.IFRS - A Practical Guide is a key resource for applying and interpreting these standards including judgment areas. Worked examples and case studies give a 'workbook' resource to the users of International Financial Reporting Standards.