Now in its sixth edition, and with previous editions translated
into 15 languages, this publication gives readers a broad and basic
understanding of the key issues for each International Financial
Reporting Standard. It summarizes each standard, providing a quick
reference for managers and executives in the private and public
sectors who may not have a strong background in accounting. This
edition includes material of potential interest to the financial
analyst. Most chapters also contain exercises which illustrate the
practical application of key concepts in a particular standard.
This provides the non-technical reader with the tools to
participate in discussions on the appropriateness or application of
a standard in a given situation. The reader can also evaluate the
effect that applying a given standard will have on the financial
results and position of a division or an entire enterprise. All of
the accounting standards issued by the International Accounting
Standards Board (IASB) through September 30, 2010, are included in
this publication.
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