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Perspectives on International Financial Reporting and Auditing in the Airline Industry (Hardcover)
Loot Price: R3,143
Discovery Miles 31 430
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Perspectives on International Financial Reporting and Auditing in the Airline Industry (Hardcover)
Series: Studies in Managerial and Financial Accounting
Expected to ship within 12 - 17 working days
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Total price: R3,163
Discovery Miles: 31 630
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Perspectives on International Financial Reporting and Auditing in
the Airline Industry draws on the framework of financial reporting
in the global airline industry for the year 2018 and focuses on the
airline financial reporting based on International Financial
Reporting Standards (IFRSs) and audit of airline financial
reporting based on International Standards on Auditing (ISAs).
Contributing to the accounting policy choice debate from a
sector-specific perspective, this book considers the existing
policy choices under IFRSs, in order to observe the diversity, and
comparability in the airline industry. It analyses the cumulative
of effect of the adoption of IFRS 15 Revenue from Contracts with
Customers and IFRS 16 Leases in the airline industry, including the
case of Air France - KLM and it takes a picture of segment
reporting in terms of diversity and comparability in the airline
industry. Finally, it analyzes audit reports of airlines reporting
under IFRS in terms of International Standards on Auditing, in
terms of diversity of audit practices. This book provides valuable
insights into perspectives on international financial reporting and
auditing in the airline industry and is essential reading for both
researchers and professionals.
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