This engaging new textbook takes a refreshing approach to the
subject of intermediate level financial reporting. As well as
presenting the IFRS clearly, with global, real-life examples, it
examines not only the debates surrounding their historical
development but also critically analyses their current requirements
and looks ahead to future challenges in this rapidly changing
field. Encouraging students to do more than simply perform
calculations, the book considers both the user's perspective, as
well as the preparer's, where relevant, allowing an appreciation of
the implications of financial information to a business. This text
is aimed at undergraduate, intermediate-level modules on financial
reporting on Accounting degrees.
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