IFRSs - A Visual Approach - Couverture rigide

Couverture rigide

ISBN 10 : 0230275664 ISBN 13 : 9780230275669

Editeur : Palgrave Macmillan, 2010

Synopsis

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A propos du livre

Présentation de l'éditeur :

Since 2005, International Financial Reporting Standards (IFRSs) have become widely adopted around the world and are now required or permitted to be used in more than 100 countries globally. This publication provides a simplified summary of the main elements of IFRSs, linking each line in the financial statements to the chronologically numbered Standards and then summarizing in diagrams each of those Standards to help the reader to visualize the key decisions and choices that their application requires.
It is an excellent introduction for those seeking a high level overview and a readily accessible guide to the Standards for those wanting to enhance their understanding. By incorporating references to the Standards, it provides a tool to allow more experienced users to quickly identify relevant guidance.

This book will be useful for students, those involved in the preparation of financial statements, CFOs, non-executive directors, business journalists, management consultants and many others. Even advanced users wishing to keep abreast of the most recent developments will find that the guide allows them to quickly focus their further research.

IFRSs: A Visual Approach is based on those IFRSs issued by the IASB in January 2010
 
New to this 4th edition:
 
- The new standard concerning "Consolidation"
- The new standard concerning Joint Ventures
- Amendments concerning IAS 39/IAS 32/IFRS 7, especially: Reclassification of financial assets
- New parts of the standard concerning Financial Instruments: Measurement and Classification
- Improvements project 2008 and 2009
- IFRIC 15 - IFRIC 18

À propos de cette édition

• Éditeur: Palgrave Macmillan
• Date d'édition: 2010
• ISBN 10: 0230275664
• ISBN 13: 9780230275669
• Reliure: Relié
• Numéro d'édition: 4
• Nombre de pages: 224