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Walton, Peter

An Executive Guide to IFRS: Content, Costs and Benefits to Business

Walton, Peter - An Executive Guide to IFRS: Content, Costs and Benefits to Business, e-kirja

33,00€

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ISBN: 9781119973850
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Tulostus74 sivua ja lisä sivu kertyy joka 10. tunti, ylärajana 74 sivua
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"A comprehensive and invaluable guide to IFRS which users will find indispensable in correctly applying the complex and onerous requirements of IFRS and IAS."
Steve Collings FMAAT FCCA, Leavitt Walmsley Associates and author of Interpretation and Application of International Standards on Auditing

International Financial Reporting Standards have been mandatory in the EU since 2005 and are rapidly being adopted by countries throughout the world. In this environment it is increasingly important for managers, executives and CEOs to understand the background of the IFRS and their main requirements.

In An Executive Guide to IFRS: Content, Costs and Benefits to Business, Peter Walton provides a concise and accessible guide to the principal features of IFRS, explains why they are useful, looks at their impact on businesses, and provides some of the context to help define their global role.

The book is divided into three sections. Part one deals with the convergence process and its costs and benefits, and gives background on the story so far. Part two contains the main technical content of the book and provides an analysis of the main issues under IFRS reporting, including:

• The content of financial statements
• Investments in other companies
• Income Statement and Balance Sheet items
• IFRS for SMEs
• A comparison with US GAAP

Part three covers the creation of the IFRS, provides details of the IASB's standard-setting process, and describes how people outside the IASB can participate in the process and lobby effectively. It also examines the history of the IASB, and includes a chapter based on the author's observation of the standard setters in action.

An Executive Guide to IFRS is an invaluable resource for anyone seeking to understand the essentials of International Financial Reporting Standards.

Avainsanat: International Accounting

Tekijä(t)
Julkaisija
John Wiley and Sons, Inc.
Julkaisuvuosi
2011
Kieli
en
Painos
1
Sivumäärä
240 sivua
Kategoria
Talous
Tiedostomuoto
E-kirja
eISBN (ePUB)
9781119973850
Painetun ISBN
9780470664902

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