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The purpose of this book is to set out the principles and conceptual issues of International Financial Reporting Standards (IFRS).
In addition, the book includes schematic summaries of the accounting and disclosure requirements of the applicable accounting standards.
IFRS For Small And Medium-Sized Entities consists of over 100 questions dealing with the application of IFRS to SMEs issued by the International Accounting Standards Board, Short topic-specific questions are designed to encourage learners to work through the relevant sections of the IFRS for SMEs.
These are complemented by full-length questions dealing with multiple aspects of specific sections of the IFRS for SMEs including recognition, measurement and disclosure issues. For more advanced learners, exam-style questions, with varying degree of integration, are also available.
Students will benefit, not only from the comprehensive analysis, but also from details recommended solutions which have been carefully referenced to the relevant section of the IFRS and form recommended mark and time allocations to improve exam technique.
The one-stop resource for IFRS interpretation and application, updated for 2017.
Wiley IFRS 2017 offers a complete resource for the interpretation and application of the latest International Financial Reporting Standards (IFRS) as outlined by the International Accounting Standards Board (IASB). With up-to-date coverage and a host of practical tools, this book provides invaluable guidance on the expanding framework for unified financial reporting. Organised for easy navigation, each chapter includes general statement information followed by topic-specific discussion to facilitate both quick-reference and in-depth study. The expert team at PKF International provides authoritative insight from a practitioner's perspective: IFRIC interpretations and practical real-world guidance ensure full understanding of the newest standards, and the Disclosure Checklist helps verify compliance.
The IASB's efforts are paying off as more and more countries around the globe either adopt IFRS as their national standards, or adjust local standards in alignment. A working understanding of IFRS application is becoming essential, even as the rules continue to evolve. This book provides full coverage of the latest standards and thorough guidance for implementation.
Uniform financial reporting reduces the costs of financial statement preparation for multinational companies, and streamlines the assessment of business results. As the standards themselves evolve, so must practitioners' understanding of how to apply them correctly in real-world cases. Wiley IFRS 2017 offers a complete, up-to-date reference to help you apply and comply with the latest international standards.
Mastering Group Financial Statements Volume 2 is part of a two-volume set which provides accounting students and practitioners with an invaluable practical guide to the often complex world of group accounting.
Volume 2 is an essential resource for understanding the application of International Financial Reporting Standards (IFRS) to business combinations, investments in associates and joint arrangements, changes in ownership interests in investments, foreign operations and the group statement of cash flows.
The book gives detailed explanations and numerous practical worked examples, to provide readers with a comprehensive overview of the IFRS principles and concepts underlying group accounting. It therefore serves as a roadmap for preparing group financial statements in varying scenarios.
Along with technical group accounting guidance, this text offers practical group accounting exam techniques, intended to minimise time students spend answering questions and maximise marks earned. The self-assessment questions at the end of each chapter, together with comprehensive online case study questions and solutions, allow students to test their understanding of the subject matter and sharpen exam technique.
Business Analysis and Valuation: IFRS edition uses a wide range of contemporary cases to illustrate the use of financial statement data in various valuation tasks. Centred around the IFRS Standards, this text demonstrates how to get the most information out of IFRS based financial statements. The focus is not only on building a solid understanding of the latest theoretical approaches but also placing students in a confident position to apply these.
Mastering Group Financial Statements provides accounting students and practitioners with an invaluable practical guide to the often-complex world of group accounting. By using extensive and detailed explanations, along with numerous practical worked examples, the book gives readers a comprehensive overview of all the IFRS principles and concepts that are the basis of group accounting. It also includes a roadmap for preparing group financial statements in a number of different scenarios. Aside from giving readers a thorough technical knowledge, a key focus of Mastering Group Financial Statements is to teach accounting students practical exam techniques when answering group statement questions to maximise marks earned and minimise time spent answering such group financial statement questions. The focus on exam techniques is expanded with the selection of self-assessment questions at the end of each chapter. In addition, students will have free access ONLINE? to group financial statement questions, ranging from basic to advanced, together with a comprehensive set of solutions and value-added comments designed specifically to hone exam technique and time management skills. Lecturer support material is available to prescribing institutions, in the form of: Solutions to questions; A question bank and accompanying solutions with valuable comments, which can be used for tutorial purposes and to set test and exam questions; A teaching plan showing how to divide the topics into manageable chunks for students; and PowerPoint slides. Mastering Group Financial Statements can be summed up as making the difference - be it the difference between a good pass and a great pass, or simply in how students' approach their studies. All in all, it's the key to ensuring success.
The vision of the IFRS Foundation to establish a truly global language for accounting has now been realised in 100+ of the world s jurisdictions and continues to generate public support from the G20 and major international organisations such as World Bank, IMF, Basel Committee, IOSCO and IFAC. The widespread adoption of the IFRS Standards has enabled greater fluency in international financial reporting and established a global understanding of accountancy practice in an increasingly internationalised business world. An accountancy professional able to master the Standards now has the opportunity to ply their trade in the world s major business centres without the need for local accounting knowledge. Written in collaboration with EY, Applying IFRS Standards, fourth edition, is the ideal companion for both accountancy students and professionals aiming to develop a complete understanding of IFRS Standards. Authored by a selection of leading academics and professionals, the book explains the key concepts and applications of IFRS Standards, using a wealth of insights and examples sourced from across the international business world. In addition to a comprehensive factual breakdown of the IFRS Standards, each chapter in the first three parts of the book is accompanied by an academic perspective, which offers readers critical interpretations designed to bring context to the often complex world of IFRS Standards. Applying IFRS Standards, fourth edition, comes equipped with discussion questions and exercises at the end of each chapter, specifically designed to test the reader s understanding of the content. A wealth of additional learning materials can also be found at www.wiley.com/college/picker, including: * Four additional chapters: Exploration for and evaluation of mineral resources;Agriculture; Associates and joint ventures; Joint arrangements * Instructor slides * Testbank * Additional exercises * Solutions manual * Access to the IFRS Standards Learning Resources
Financial reporting provides an overview of a business' profitability and financial condition in both short and long term. A hot topic in the current market climate.
"Financial Reporting and Regulation" explains the "meaning" behind the rules of financial reporting, as opposed to just the "implementation" of these rules. It contains sufficient detail on the application of standards to enable the reader to appreciate the effects of the rules, and the logic behind them is described in terms of the reasoning and history behind their development. This will give readers a more informed insight of the regulations than many of the "practical" books currently on the market.
This new text is intended as a companion volume to the existing Wiley title Financial Reporting and Analysis by John Dunn, published in Jan 2010. Advanced Financial Reporting and Analysis will complement the existing book by offering the opportunity to continue into the third year with a similar approach, but will also stand alone as a book that could be adopted without having used the earlier volume.
With more than 140 countries in the world now using international financial reporting standards (IFRS (R) Standards), knowledge of the standards issued by the International Accounting Standards Board (IASB (R)) is vital to students' success in financial accounting. Melville's International Financial Reporting employs a practical, applied approach in exploring and explaining the key international standards. With a focus on how to implement the standards, this text delivers a focused, user-friendly introduction to international financial reporting. Renowned for clear and concise language, this seventh edition brings the book completely up-to-date with international standards issued as of 1 January 2019.
The 19th edition of this market-leading text provides a comprehensive overview of financial accounting and reporting, with the aim of ensuring you are able to prepare and also critically discuss IFRS compliant financial statements. With balanced coverage of theoretical principles and up-to-date practical application of current international standards, the authors provide essential knowledge for advancing your studies and career. New to this edition: Chapter 7 'Concepts - evolution of an international conceptual framework' has been re-written following completion of the Conceptual Framework Chapter 18 'Leasing' has been revised in response to IAS 17 being superseded Chapter 30 'An introduction to digital financial reporting' has been revised to discuss further developments in financial reporting on the internet Chapter 31 'Corporate finance' and Chapter 32 'Integrated reporting: sustainability, environmental and social' have been updated to reflect the growing interest in and importance of integrated reporting Updated and refreshed exercises Fully updated coverage of IFRS and IAS including latest IFRS 9, 15 and 16 Key features: Exercises of varying difficulty including questions from past examination papers of professional accounting bodies Illustrations taken from real-world international company reports and accounts Extensive references included at the end of chapters For lecturers, complete solutions to all exercises in book available on catalogue website MyLab Accounting is not included. Students, if MyLab Accounting is a recommended/mandatory component of the course, please ask your instructor for the correct ISBN and course ID. MyLab Accounting should only be purchased when required by an instructor. Instructors, contact your Pearson representative for more information. Barry Elliott has extensive teaching experience at undergraduate, postgraduate and professional levels. He has wide experience as an external examiner in higher education at all levels of professional education. Jamie Elliott is a director who has worked for Deloitte, Huawei and Panasonic. Prior to that, he lectured on undergraduate degree programmes and as Assistant Professor on MBA and Executive Education programmes at the London Business School.
The 19th edition of this market-leading text provides a comprehensive overview of financial accounting and reporting, with the aim of ensuring you are able to prepare and also critically discuss IFRS compliant financial statements. With balanced coverage of theoretical principles and up-to-date practical application of current international standards, the authors provide essential knowledge for advancing your studies and career. New to this edition: Chapter 7 'Concepts - evolution of an international conceptual framework' has been re-written following completion of the Conceptual Framework Chapter 18 'Leasing' has been revised in response to IAS 17 being superseded Chapter 30 'An introduction to digital financial reporting' has been revised to discuss further developments in financial reporting on the internet Chapter 31 'Corporate finance' and Chapter 32 'Integrated reporting: sustainability, environmental and social' have been updated to reflect the growing interest in and importance of integrated reporting Updated and refreshed exercises Fully updated coverage of IFRS and IAS including latest IFRS 9, 15 and 16 Key features: Exercises of varying difficulty including questions from past examination papers of professional accounting bodies Illustrations taken from real-world international company reports and accounts Extensive references included at the end of chapters For lecturers, complete solutions to all exercises in book available on catalogue website Join over 10 million students benefiting from Pearson MyLabs This title can be supported by MyLab Accounting, an online homework and tutorial system designed to test and build your understanding. MyLab Accounting provides a personalised approach, with instant feedback and numerous additional resources to support your learning. A personalised study plan Usable either following chapter-by-chapter structure or by learning objective New questions and case studies to help you apply what you've learned Worked solutions showing you how to solve difficult problems Limitless opportunities to practice Use the power of MyLab Accounting to accelerate your learning. You need both an access card and a course ID to access MyLab Accounting: 1. Is your lecturer using MyLab Accounting? Ask your lecturer for your course ID 2. Has an access card been included with the book? Check the inside back cover of the book 3. If you have a course ID but no access card, go to www.pearson.com/mylab/accounting to buy access Barry Elliott has extensive teaching experience at undergraduate, postgraduate and professional levels. He has wide experience as an external examiner in higher education at all levels of professional education. Jamie Elliott is a director who has worked for Deloitte, Huawei and Panasonic. Prior to that, he lectured on undergraduate degree programmes and as Assistant Professor on MBA and Executive Education programmes at the London Business School.
Corporate Financial Reporting and Analysis: A Global Perspective/3e by David Young and Jacob Cohen is an introductory textbook on financial reporting for MBA students. This book is intended to offer the rigor and comprehensive coverage required of an MBA text, while at the same time offering an accessible and practical reference for participants in executive programs. David Young is based at INSEAD Business School in France, and Jacob Cohen is based at MIT Sloan School of Management in the USA. This book offers a rigorous, yet accessible, treatment of contemporary financial reporting practice. Examples are drawn from a broad range of companies to illustrate key concepts. Particular emphasis is given to the latitude and flexibility granted to managers in reporting financial performance, and the steps that financial statement readers can take to identify potential trouble areas in the accounts. Topics include the analysis and interpretation of the three principal financial statements, revenue recognition, inventory accounting, receivables and bad debts, accounting for long-term assets, provisions and contingencies, income taxes, and the accounting for mergers and acquisitions. A unique feature of this book is the seamless way in which it deals with differences in U.S. GAAP and IFRS. Both regimes are covered simultaneously, i.e. when a topic is discussed, including the relevant journal entries and disclosures, the discussion applies equally to GAAP companies and to IFRS companies. It doesn t matter whether the company used in a given example is from the U.S., Europe, or elsewhere. Thanks to the ongoing GAAP/IFRS convergence project, the two regimes are close enough to allow for a somewhat generic approach that allows for coverage of both regimes at the same time. In this way, the examples that are covered in the book are relevant to all readers, regardless of which regime dominates in their business environment. The content of this book has been classroom tested over the past 20 years at INSEAD with the MBA class which has students from 80 different countries.
Gain a strong understanding of the accounting information systems and related technologies you'll use in your business career with Hall's leading ACCOUNTING INFORMATION SYSTEMS, 9E. You'll find a unique emphasis on ethics, fraud, and the modern manufacturing environment. The book focuses on the needs and responsibilities of accountants as end users of systems, systems designers, and auditors. This text completely integrates Sarbanes-Oxley as it affects internal controls and other relevant topics. In this new edition, you examine the risks and advantages of cloud computing and gain a better understanding of the differences in the manual and automated accounting system needs of small and large companies.
The seventh edition of this popular and established text, Financial Reporting, combines financial accounting theory with a detailed examination of the legal and regulatory framework of accounting. The clear explanations, interspersed with activities and feedback to stimulate interest in the topics, make it the ideal text for second and third year students of accounting, MBA and professional students. Financial Reporting has been completely revised and updated to incorporate the first International Financial Reporting Standard (IFRS 1), the latest Financial Reporting Standards (FRS) and Financial Reporting Exposure drafts (FREDS). Written in a clear and accessible style, the text covers the latest ASB documents up to and including FRS19 on deferred tax. A supporting website provides the Instructor's Manual on a password-protected part of the site.
The Wiley CPAexcel Exam Review 2019 Study Guide + Question Pack: Financial Accounting and Reporting will help you identify, focus on, and master the key topics you need to know to pass the Financial Accounting and Reporting (FAR) section of the 2019 CPA Exam. This two-volume, printed set is comprised of the Wiley CPAexcel Study Guide: Financial Accounting and Reporting and the Wiley CPAexcel Practice Questions: Financial Accounting and Reporting. As a bonus, this package includes complimentary access to the 2019 Wiley CPAexcel Online Test Bank: FAR for one week, redeemable via a pin code in the front of the book. With printed study text organized in Bite-Sized Lessons, roughly 500 printed multiple-choice questions, and 5 printed task-based simulations, these resources are designed to build and then test your knowledge of the AICPA Blueprint for the Financial Accounting and Reporting (FAR) section of the CPA Exam, as well as familiarize you with how questions are worded and presented in the Financial Accounting and Reporting (FAR) section of the CPA Exam. - Updated for the 2019 CPA Exam - Organized in Bite-Sized Lesson format - Explains every topic tested with printed study text - 500 printed multiple-choice questions - 5 printed task-based simulations - Answer rationales so you can understand why your answer is correct - Used by many leading review providers - Updated yearly - Bonus: complimentary access to the Wiley CPAexcel Online Test Bank: FAR for one week
The 2019 reference for the interpretation and application of the latest international standards Wiley IFRS(R) Standards 2019 is a revised and comprehensive resource that includes the information needed to interpret and apply the most recent International Financial Reporting Standards (IFRS(R)) as outlined by the International Accounting Standards Board (IASB). This accessible resource contains a wide range of practical examples as well as invaluable guidance on the expanding framework for unified financial reporting. The authors provide IFRIC interpretations and directions designed to ensure a clear understanding of the most recent standards. The IFRS(R) standards are ever evolving, therefore it is essential that professionals and students have the information needed to apply the standards correctly in real-world cases. Wiley IFRS(R) Standards 2019 offers a complete, up-to-date reference that aids in the application of the latest international standards in a manner that is transparent, accountable and efficient. This edition includes IFRS 9 Financial Instruments; IFRS 15 Revenue from Contracts with Customers; IFRS 16 Leases and amendments issued and effective for annual periods beginning on or after 01 January 2018 and 01 January 2019 as issued by the IASB by 30 June 2018. This edition also includes some introductory guidance for IFRS 17 Insurance Contracts and incorporates the revised Conceptual Framework for Financial Reporting 2018. This important guide is written by the people passionate about IFRS(R) at PKF International. PKF International consists of over 400 offices, operating in 150 countries across five regions. PKF International specialises in providing high quality audit, accounting, tax, and business advisory solutions to international and domestic organisations around the globe. PKF International is a global family of legally independent firms bound together by a shared commitment to quality, integrity and the creation of clarity in a complex regulatory environment. PKF International is a member of the Forum of Firms - an organisation dedicated to consistent and high-quality standards of financial reporting and auditing practices worldwide. www.pkf.com. PKF International Limited administers a family of legally independent firms and does not accept any responsibility or liability for the actions or inactions of any individual member or correspondent firm or firms. All rights reserved.
An updated new edition of the comprehensive guide to reading and understanding financial reports Financial reports provide vital information to investors, lenders, and managers. Yet, the financial statements in a financial report seem to be written in a foreign language that only accountants can understand. This new Eighth Edition of How to Read a Financial Report breaks through that language barrier, clears away the fog, and offers a plain-English user's guide to financial reports. This updated edition features new information on the move toward separate financial and accounting reporting standards for private companies, the emergence of websites offering financial information, pending changes in the auditor's report language and what this means to investors, and requirements for XBRL tagging in reporting to the SEC, among other topics. * Makes it easy to understand what financial reports really say * Updated to include the latest information financial reporting standards and regulatory changes * Written by an author team with a combined 50-plus years of experience in financial accounting With this new edition of How to Read a Financial Report, investors will find everything they need to fully understand the profit, cash flow, and financial condition of any business.
""A comprehensive and invaluable guide to IFRS which users will find indispensable in correctly applying the complex and onerous requirements of IFRS and IAS.""Steve Collings FMAAT FCCA, Leavitt Walmsley Associates and author of Interpretation and Application of International Standards on Auditing
International Financial Reporting Standards have been mandatory in the EU since 2005 and are rapidly being adopted by countries throughout the world. In this environment it is increasingly important for managers, executives and CEOs to understand the background of the IFRS and their main requirements.
In "An Executive Guide to IFRS: Content, Costs and Benefits to Business," Peter Walton provides a concise and accessible guide to the principal features of IFRS, explains why they are useful, looks at their impact on businesses, and provides some of the context to help define their global role.
The book is divided into three sections. Part one deals with the convergence process and its costs and benefits, and gives background on the story so far. Part two contains the main technical content of the book and provides an analysis of the main issues under IFRS reporting, including:
- The content of financial statements- Investments in other companies- Income Statement and Balance Sheet items- IFRS for SMEs- A comparison with US GAAP
Part three covers the creation of the IFRS, provides details of the IASB's standard-setting process, and describes how people outside the IASB can participate in the process and lobby effectively. It also examines the history of the IASB, and includes a chapter based on the author's observation of the standard setters in action.
"An Executive Guide to IFRS" is an invaluable resource for anyone seeking to understand the essentials of International Financial Reporting Standards.
This engaging new textbook takes a refreshing approach to the subject of intermediate level financial reporting. As well as presenting the IFRS clearly, with global, real-life examples, it examines not only the debates surrounding their historical development but also critically analyses their current requirements and looks ahead to future challenges in this rapidly changing field. Encouraging students to do more than simply perform calculations, the book considers both the user's perspective, as well as the preparer's, where relevant, allowing an appreciation of the implications of financial information to a business. This text is aimed at undergraduate, intermediate-level modules on financial reporting on Accounting degrees.
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