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Guide to International Financial Reporting Standards (IFRS) which became mandatory in the EU in 2005, and they will almost certainly be adopted by most other developed countries in the near future. Unlike US-GAAP and other sets of standards, the IFRS are principles-based rather …
The book contains a useful overview of the standards, provides worked examples to aid understanding and includes a handy 'test your knowledge' section. Topics covered include the role of the IASB and the conceptual framework, first-time adoption, current and non-current assets a…
