Financial reporting under IFRS: a topic based approach

by Dick, W., (Wolfgang)

Type Book

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Title Statements

Full title :Financial reporting under IFRS : a topic based approach / Wolfgang Dick, Franck Missionier-Piera.

Summary

''The International Financial Reporting Standards are quite different from other sets of accounting standards, and are fundamentally different from US-GAAP, in that they are based on principles, and not on detailed rules. Financial Reporting under IFRS:A topic-based approach offers a global perspective on IFRS by presenting the prescribed rationale and principles and illustrating them through numerous examples from large international companies. It aims to develop the fundamental skills necessary to read and use the information contained in all types of financial statements, through examples, activities, questions and answers.The book is broadly divided into three sections. Section one examines the structure of the Balance Sheet and the Income Statement, their links and the accounting mechanisms used to prepare them. Section two deals with the identification, evaluation and reporting of Balance Sheet items. Section three covers the use of financial statements to analyze a firm’s performance and its risks. Throughout the book special topics are covered, including Derivatives and Hedge accounting (IAS 39), Business Combination (IFRS 3) and Operating Segments (IFRS 8).Financial Reporting under IFRS is ideally suited to the needs of students of accounting and financial reporting, but all users of financial statements, from creditors and investors to suppliers, customers, employees and governments will benefit from its concise, topic-based approach.''--

Edition Statements

Publication Date:©2010

Publication Statements

Publisher(s):Wiley
Place of Publication:Chichester
Language:eng
Publication Date:©2010

Notes

Titre de la version française : Comptabilité financière en IFRS, 2009.

The Physical Object

Description:1 ressource en ligne (xi, 344 pages) : : illustrations.

Edition Identifiers

ISBN:9781118372760, 111837276X, 9780470973851, 9780470971628, 9780470971611, 0470973854, 0470971622, 0470971614
oclc:ocn748784038
LC Classification:HF5626 C738f 2009 A
Dewey Decimal:657/.3

Subjects

Accounting -- Case studies. -- Standards Accounting -- Handbooks, manuals, etc. … Accounting standards Case studies Comparative accounting Comparative accounting -- Case studies Comptabilité -- Études de cas. -- Normes Comptabilité -- Guides, manuels, etc. -… Comptabilité comparée -- Études de cas Entreprises -- Études de cas. -- Compta… Entreprises -- Guides, manuels, etc. --… États financiers -- Guides, manuels, et… États financiers -- Problèmes et exerci… Études de cas Financial statements -- Handbooks, manu… Financial statements -- Problems, exerc… Financial statements -- Standards Guides et manuels Handbooks and manuals Livres numériques