Wiley IFRS: Practical Implementation Guide and Workbook

The large-scale, global adoption of the International Financial Reporting Standards (IFRS) has created an urgent need for a one-step resource with lucid explanations and comprehensive guidance of these complex standards. This reference guide includes easy-to-understand explanations of IFRS/IAS standards, case studies with solutions, and illustrations with multiple choice questions and solutions. The book facilitates understanding of the practical implementation issues involved in applying these complex "principles-based" standards. Preparers of financial statements, accountants, finance professionals, auditors, financial analysts, and candidates preparing for the IFRS/IAS certification will find this guide indispensable.

Avainsanat: Abbas Ali Mirza, Graham J.Holt, Magnus Orrell, Liesel Knorr, International Financial Reporting Standards, IFRS, IAS, US GAAP, GAAP, David Alexander, Simon Archer, International Accounting/Financial Reporting Standards Guide, contingent liabilities, business combinations, contingent assets, accounting estimates, segment reporting, hyperinflationary economies, international accounting standards, retirement benefit plans, reporting cash flows, accounting policies for insurance contracts, related deferred acquisition costs, resulting deferred tax liability, asset revaluation surplus, potential ordinary shares, liability adequacy test, future investment margins, current purchasing power units, hedge accounting purposes, most recent annual financial statements, first annual period beginning, remeasurement gain, unused tax losses, net fair value, potential voting rights, net monetary position, Greg N. Gregoriou, Mohamed Gaber, International Accounting, management forecast errors, nonderivative financial assets, accounting reform project, future earnings growth expectation, fair value reserve, nondistributable reserve, pessimistic earnings forecasts, preparers lobby, executive options plans, grant date measurement, hedge portfolio strategy, nonfinancial listed companies, mixed measurement model, discretionary accrual models, accounting measurement rules, fair value gains, executive options schemes, financial accounting measurement, fair value through profit, hybrid issuance, sector accounting standards board, nondiscretionary accruals, defl ated, nonlinearity hypothesis, private standard setter, Hennie Van Greuning, International Financial Reporting Standards