Abbas Ali Mirza, Graham J. Holt
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About this book
— Explanations of IFRS® and IFRIC interpretations
— Practical insights into implementation issues
— Worked-out illustrations and examples
— Case studies with solutions
— Multiple-choice questions with answers
— Extracts from published financial statements
A one-stop resource for understanding and applying current International Financial Reporting Standards
As the International Accounting Standards Board (IASB) makes rapid progress towards widespread acceptance and use of IFRS® (formerly named International Accounting Standards) worldwide, the need to understand these new standards increases. Now fully revised and updated, IFRS® Practical Implementation Guide and Workbook, Third Edition is the straightforward handbook for understanding and adapting the IFRS® standards.
This quick reference guide includes easy-to-understand IAS/IFRS®outlines, explanations, and practical insights that greatly facilitate understanding of the practical implementation issues involved in applying these complex standards.
Clearly explaining the IASB standards so that even first-time adopters of IFRS® will understand the complicated requirements, the Third Edition presents:
Ten recently issued and revised IFRS® standards including business combinations, financial instruments and newly issued IFRS® for SMEs
New International Financial Reporting Interpretations Committee (IFRIC) projects
Multiple-choice questions with solutions and explanations to ensure thorough understanding of the complex IFRS®/IAS standards
Case studies or "problems" with solutions illustrating the practical application of IFRS®/IAS
Excerpts from published financial statements around the world
Designed with the needs of the user in mind, IFRS® Practical Implementation Guide and Workbook, Third Edition is an essential desktop reference for accountants and finance professionals, as well as a thorough review guide for the IFRS®/IAS certification exam.
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