This unique book is not written from a specific national perspective, but adopts an international approach throughout. It treats the topic of International Financial Reporting and Accounting as a subject in its own right and not as an alternative or an extension to the existing domestic regulatory framework. The book begins with an introduction to accounting and financial reporting, followed by a description of the development of international standards and the present structure, role and operations of the International Accounting Standards Board. While a major part of book is devoted to a discussion on individual IFRS (International Financial Reporting Standards), it also discusses income statements, balance sheets and cash flow statements. These financial statements are examined in the context of International Financial Reporting regulations and students are introduced to the main IFRS relating to those statements. Subsequent chapters examine individually, the more complex standards.
Les informations fournies dans la section « Synopsis » peuvent faire référence à une autre édition de ce titre.
The area of international accounting reporting processes and standards is vital to the education of current and future business people who can no longer avoid competing globally and participating in international business transactions of many varieties. This book will set the benchmark in helping to guide both the growing awareness for and education of individuals who need to know these fundamentals. Maybe the most important question in my mind is `Who couldn't benefit from this most helpful book? --Dr Craig Fleisher, College of Coastal Georgia, USA
This is a well-written and easy-to-read book dealing with accounting in a global context. It is an excellent resource for anyone wanting to understand and apply International Financial Reporting Standards. --Dr David Wicks Dean, Sobey School of Business, Saint Mary's University, Canada
This is a well-written and easy-to-read book dealing with accounting in a global context. It is an excellent resource for anyone wanting to understand and apply International Financial Reporting Standards. --Dr David Wicks Dean, Sobey School of Business, Saint Mary's University, Canada
This unique book is not written from a specific national perspective, but adopts an international approach throughout. It treats the topic of International Financial Reporting and Accounting as a subject in its own right and not as an alternative or an extension to the existing domestic regulatory framework. The book begins with an introduction to accounting and financial reporting, followed by a description of the development of international standards and the present structure, role and operations of the International Accounting Standards Board. While a major part of book is devoted to a discussion on individual IFRS (International Financial Reporting Standards), it also discusses income statements, balance sheets and cash flow statements. These financial statements are examined in the context of International Financial Reporting regulations and students are introduced to the main IFRS relating to those statements. Subsequent chapters examine individually, the more complex standards.
Les informations fournies dans la section « A propos du livre » peuvent faire référence à une autre édition de ce titre.
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