As the International Accounting Standards Board (IASB) makes
progress towards widespread acceptance and use of its standards and
practices, the need to become familiar with the IASB standards is
rapidly increasing. Melville provides the tools for understanding
the international standards and offers expert guidance on how to
implement them. This second edition brings the book completely
up-to-date and covers all international standards issued as at 1
January 2009. Features of the book include interpretive guidance,
coverage of every key International Financial Reporting Standard
(IFRS) and International Accounting Standard (IAS), together with
an unparalleled level of student interactivity and assessment. The
book provides a unique practical introduction to the international
standards, outlining how these standards are used on a daily basis
by companies in the preparation of their financial statements. The
author examines the recognition, measurement, presentation and
disclosure requirements of each IFRS and IAS and every attempt has
been made to explain the standards as clearly and concisely as
possible. Examples and practice questions are provided throughout
the book to aid student understanding and to provide a framework
for grasping the key aspects of this complex and fast-moving
subject.
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