Your cart is empty
The purpose of this book is to set out the basic principles and conceptual issues of the International Financial Reporting Standards (IFRS).
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.
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.
"'Aspiring managers who have trouble with crunching numbers may have found a saviour in Richard Stutely.'"""
"'... a powerful tool for anyone involved with practical financial management issues. It is a superb balance between practical tips and hints and sufficient level of detail to enable you to challenge and make progress in improving the financial and operational performance of your organisation. It consciously avoids the sterile academic debates and focuses clearly on value added ideas and initiatives. The 10 questions sections are incredibly powerful.'"
"Simon Rogers, ""Senior Consultant in Big 4 Global Professional Services Firm"
Don't let a fear of finance hold you back. Play the numbers game ... and win.
If you're a manager or entrepreneur and you're not proficient in the basics of business finance, you simply can't do your job well. If you need to get to grips with essentials like P&L accounts, budgets and forecasting, this is the only book you'll ever need. "The Definitive Guide to Business Finance" is focused on getting you up to speed - fast. Richard Stutely achieves what you might think is impossible, making business finance easy with an amusing, wry and common sense style that will make you wonder what you ever worried about.
This book is a survival toolkit on the financial essentials. It assumes no specialised prior knowledge of finance and takes a guided step-by-step approach to all the techniques and concepts you need to understand, explaining the hows, whats and whys along the way. To make things even easier, it shows you how to use basic Excel spreadsheets to do all the calculations for you. Throughout the book, Richard Stutelyshoes you how to crack the jargon and unveils shortcuts, tips and tricks that will make you look like a financial wizard.
"If you're not yet a whiz with the numbers, you can definitely use this book to your advantage. If you're already a whiz, you will still find something new to improve your skills. Make the numbers add up for you."""
Understanding IFRS for SMEs is a comprehensive and in-depth approach to unpacking the International Financial Reporting Standards (IFRS) for small, medium and micro enterprises (SMEs). In an easy to understand manner, the book explains the conceptual as well as the detailed technical knowledge underpinning the requirements of IFRS for SMEs (supplemented by the same for IFRS where applicable). The text is designed to gradually take a student through the necessary thought processes needed to compile financial statements in compliance with IFRS for SMEs, by focussing on the information and skills needed to apply professional judgment in a compilation engagement and ultimately decision-making. While the number of entities that can apply IFRS for SMEs form the majority of business entities in the market place, there is very little conceptual guidance on the application of IFRS for SMEs. This publication is therefore one of the few texts focussing on the application of IFRS for SMEs, while at the same time allowing the reader to see the contrasting requirements of IFRS. The text is designed to assist a student learn the knowledge required to comply with IFRS for SMEs but also understand the conceptual underpinnings of the standards so as to fully master IFRS for SMEs.
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.
Now in its sixth edition, Financial Accounting and Reporting: A Global Perspective is used worldwide by business and management students seeking an essential introduction to the field. Guidance through the complexities of financial accounting is offered from an international and 'user' perspective, based on the latest IFRS Standards. Its comprehensive coverage incorporates original case studies, decision-making orientation and real-life company financial statements from across the globe, maximizing topicality and relevance to provide students with a thorough understanding of real-world business. The fresh, contemporary text design features user-friendly tables, figures and diagrams that make theoretical explanations, such as the technical aspects of accounting transactions, more accessible. End-of-chapter assignments have also been enhanced, so that you now have a range of difficulty levels to choose from. This aids students with independent practice and learning at their own standard of ability.
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 eighth edition of International Financial Reporting and Analysis has been thoroughly updated in line with changes to International Financial Reporting Standards. Chapters throughout have been rewritten with an increased focus on ethics, sustainability and corporate governance. In addition, all the real-world illustrations and company reports have been reviewed and replaced with up-to-date examples. The international expertise of the stellar author team is woven throughout the text. MindTap, an online learning solution encompassing many different content types, is available with this title. MindTap can be customized to suit your course and contains supporting applications and analytics to help learners make the most of the range of content.
Supplies financial professionals with the necessary ratios for calculating IFRS financial statements This book provides the most important ratios necessary for business assessment based on IFRS financial statements. It enables readers to calculate, understand, and interpret ratios with ease by including only the most important information and not bombarding them with massive amounts of theory. Including both English and German translations, Ratios IFRS-Financial Statements is a welcome book that combines information from multiple sources on financial statement analysis and financial accounting for all who need to calculate various ratios.
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
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.
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.
Better analysis for more accurate international financial valuation International Financial Statement Analysis, 4th Edition provides the most up-to-date detail for the successful assessment of company performance and financial position regardless of country of origin. The seasoned experts at the CFA Institute offer readers a rich, clear reference, covering all aspects from financial reporting mechanics and standards to understanding income and balance sheets. Comprehensive guidance toward effective analysis techniques helps readers make real-world use of the knowledge presented, with this new third edition containing the most current standards and methods for the post-crisis world. Coverage includes the complete statement analysis process, plus information on income tax accounting, employee compensation, and the impact of foreign exchange rates on the statements of multinational corporations.
Global Financial Accounting and Reporting: Principles and Analysis continues to be an invaluable resource for undergraduate, postgraduate and MBA students of introductory financial accounting. Comprehensive and well-illustrated, it covers all the important topics without being too technical and takes a truly international approach. Using extracts from the latest IFRS Standards and real company report data, this book takes a global approach, giving students direct exposure to contemporary reports and financial statements.
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.
Finance for Normal People teaches behavioral finance to people like you and me - normal people, neither rational nor irrational. We are consumers, savers, investors, and managers - corporate managers, money managers, financial advisers, and all other financial professionals. The book guides us to know our wants-including hope for riches, protection from poverty, caring for family, sincere social responsibility and high social status. It teaches financial facts and human behavior, including making cognitive and emotional shortcuts and avoiding cognitive and emotional errors such as overconfidence, hindsight, exaggerated fear, and unrealistic hope. And it guides us to banish ignorance, gain knowledge, and increase the ratio of smart to foolish behavior on our way to what we want. These lessons of behavioral finance draw on what we know about us-normal people-including our wants, cognition, and emotions. And they draw on the roles of these factors in saving and spending, portfolio construction, returns we can expect from our investments, and whether we can hope to beat the market. Meir Statman, a founder of behavioral finance, draws on his extensive research and the research of many others to build a unified structure of behavioral finance. Its foundation blocks include normal behavior, behavioral portfolio theory, behavioral life-cycle theory, behavioral asset pricing theory, and behavioral market efficiency.
The updated new edition of the comprehensive guide to reading and understanding financial reports Financial reports are used to provide a range of vital information, including an organization's cash flow, financial condition, and profit performance (aka The Big Three Financial Statements). Financial statements are often complex and extremely difficult to understand for anyone other than accounting and finance professionals. How to Read a Financial Report enablesinvestors, lenders, business leaders, analysts, and managers to read, analyze, and interpret financial accounting reports. Designed specifically for non-specialists, this reader-friendly resource covers the fundamentals of financial reporting in jargon-free English. Topics such as sales revenue & recognition, costs of goods sold, sources & uses of capital/cash, non-cash expenses (e.g., depreciation expense), income tax obligations, understanding profits & financial stability, and financial statement ratios & analysis are covered throughout the book. Now in its ninth edition, this bestselling guide has been thoroughly revised to reflect changes in accounting and financial reporting rules, current practices, and recent trends. New and expanded content explains managing cash flow, illustrates the deceitful misrepresentation of profits in some financial reports (aka Financial Engineering), and more. Further, end-of-chapter activities help readers learn the intricacies of the balance sheet and cash flow statement, while updated sections address shifts in regulatory standards. Written by two highly experienced experts in financial accounting, this resource: Enables readers to cut through the noise and focus on what financial reports and financial statements are really saying about a company Clarifies commonly misunderstood aspects of financial reporting and how companies can "financially engineer" operating results Offers comprehensive, step-by-step guidance on analyzing financial reports Provides numerous examples and explanations of various types of financial reports and analysis tools
The one-stop resource for IFRS interpretation and application, updated for 2018 Wiley IFRS 2018 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. Review the latest IFRS rules and standards Apply guidelines and best practices appropriately Gain expert insight on IFRS interpretation and implementation Ensure compliance and verify completeness 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 2018 offers a complete, up-to-date reference to help you apply and comply with the latest international standards.
International Financial Reporting provides a current and comprehensive guide to international accounting standards. Covering both IFRS and IAS, this book adopts a user-friendly structure. By clearly explaining the theory behind each standard and then illustrating its application in worked examples, this text makes a technical subject accessible and easy to understand. This text has been written primarily for intermediate and advanced students of Financial Reporting studying an undergraduate or masters level programme. It is also appropriate for students studying for professional exams on IFRS.
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.
You may like...
John Taylor Paperback R1,528 Discovery Miles 15 280
The Interpretation of Financial…
Benjamin Graham, Spencer B. Meredith, … Hardcover
Accounting Information Systems
James Hall Hardcover
Interpreting Company Reports
Geoffrey Holmes, Alan Sugden, … Paperback R1,378 Discovery Miles 13 780
Financial Accounting and Reporting
Barry Elliott, Jamie Elliott Paperback R1,469 Discovery Miles 14 690
Financial Statement Analysis
K. R. Subramanyam Paperback
The Financial Times Essential Guide to…
Nigel Wyatt Paperback
Financial Statement Analysis Workbook…
Martin S Fridson, Fernando Alvarez Paperback
Principles of Group Accounting under…
Andreas Krimpmann Paperback
FT Guide to Using and Interpreting…
Wendy McKenzie Paperback