Hennie van Greuning, Darrel Scott, Simonet Terblanche, "International Financial Reporting Standards: A Practical Guide, 6 edition"
English | 2011 | ISBN: 0821384287 | 448 pages | PDF | 3 MB
English | 2011 | ISBN: 0821384287 | 448 pages | PDF | 3 MB
Applying International Financial Reporting Standards (IFRS) in a business situation can have a significant effect on the financial results and position of a division or an entire business enterprise.
International Financial Reporting Standards: A Practical Guide gives private – or public-sector executives, managers, or financial analysts without a strong background in accounting the tools they need to participate in discussions and decisions on the appropriateness or application of IFRS.
Each chapter summarizes an International Financial Reporting Standard, following a consistent structure:
*Problems addressed by the IFRS
*Scope of the Standard
*Key concepts and definitions
*Accounting treatment
*Presentation and disclosure
*Financial analysis and interpretation
Many chapters of the book also contain examples that illustrate the practical application of key concepts in a particular standard. Titled International Accounting Standards: A Practical Guide in its previous two editions, the publication includes all of the standards issued by the International Accounting Standards Board (IASB) through 31 May 2004.
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