This unique book is not written from a specific national
perspective, but adopts an international approach throughout. It
treats the topic of International Financial Accounting and
Reporting as a subject in its own right and not as an alternative
or an extension to the existing domestic regulatory framework.The
book begins with an introduction to accounting and financial
reporting, followed by a description of the development of
international standards and the present structure, role and
operations of the International Accounting Standards Board.While a
major part of the book is devoted to a discussion on individual
IFRS (International Financial Reporting Standards), it also
discusses income statements, balance sheets and cash flow
statements. These financial statements are examined in the context
of International Financial Reporting regulations and students are
introduced to the main IFRS relating to those statements.
Subsequent chapters examine individually, the more complex
standards.A complimentary copy of the Instructor's Manual and the
PowerPoint presentations of the text materials are available for
all instructors who adopt this book as a course text. Please send
your request to
[email protected].
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