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International Financial Reporting Standards - A Framework-Based Perspective (Hardcover)
Loot Price: R10,966
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International Financial Reporting Standards - A Framework-Based Perspective (Hardcover)
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International Financial Reporting Standards: A Framework-based
Perspective links broad concepts and general accounting principles
to the specific requirements of IFRS to help students develop and
understand the judgments required in using a principle-based
standard. Although it is still unclear whether the US will adopt
IFRS, the global business environment makes it necessary for
accounting students and professionals to be bilingual in both US
GAAP and IFRS. This comprehensive textbook offers: A clear
presentation of the concepts underlying IFRS A conceptual framework
to guide students in interpreting and applying IFRS rules A
comparison between IFRS and US GAAP to develop students'
understanding of the requirements of each standard Real world
examples and case studies to link accounting theory to practice,
while also exposing students to different interpretations and
applications of IFRS End of chapter material covering other aspects
of financial reporting, including international auditing standards,
international ethics standards, and corporate governance and
enforcement, as well as emerging topics, such as integrated
accounting, sustainability and social responsibility accounting and
new forms of financial reporting Burton & Jermakowicz have
crafted a thorough and extensive tool to give students a
competitive edge in understanding, and applying IFRS. A companion
website provides additional support for both students and
instructors.
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