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Zusatztext '...easy-to-understand explanations of IFRS/IAS standards...indispensable guide for finance professionals! auditors! financial analysts and candidates preparing for the IFRS/IAS certification.' (Finance & Management Faculty! March 2011). Informationen zum Autor Abbas Ali Mirza is a Partner in Deloitte & Touche, Dubai, UAE, and a member of the firm's regional Assurance and Advisory Committee. He is Chairman of the Auditors Group of the Dubai Chamber of Commerce and Industry and was the Chairman of the Intra Governmental Working Group of Experts on International Standards on Accounting and Reporting (ISAR) at the United Nations.Graham J. Holt is an Examiner with the Association of Chartered Certified Accountants (ACCA), and Executive Head of the Division of Accounting and Finance, Manchester Metropolitan University Business School in the UK. He is an IFRS(r) author and contributor to both academic publications and professional journals.Liesel Knorr is President of the German Accounting Standards Board and former technical director with the International Accounting Standards Board (IASB) responsible for preparing the core set of standards endorsed by the International Organization of Securities and Exchange Commission. She is the author of many technical papers. Klappentext -- Explanations of IFRS and IFRIC interpretations-- Practical insights into implementation issues-- Worked-out illustrations and examples-- Case studies with solutions-- Multiple-choice questions with answers-- Extracts from published financial statementsA one-stop resource for understanding and applying currentInternational Financial Reporting StandardsAs the International Accounting Standards Board (IASB) makes rapid progress towards widespread acceptance and use of IFRS (formerly named International Accounting Standards) worldwide, the need to understand these new standards increases. Now fully revised and updated, IFRS Practical Implementation Guide and Workbook, Third Edition is the straightforward handbook for understanding and adapting the IFRS standards.This quick reference guide includes easy-to-understand IAS/IFRSoutlines, explanations, and practical insights that greatly facilitate understanding of the practical implementation issues involved in applying these complex standards.Clearly explaining the IASB standards so that even first-time adopters of IFRS will understand the complicated requirements, the Third Edition presents:* Ten recently issued and revised IFRS standards including business combinations, financial instruments and newly issued IFRS for SMEs* New International Financial Reporting Interpretations Committee (IFRIC) projects* Multiple-choice questions with solutions and explanations to ensure thorough understanding of the complex IFRS/IAS standards* Case studies or "problems" with solutions illustrating the practical application of IFRS/IAS* Excerpts from published financial statements around the worldDesigned with the needs of the user in mind, IFRS Practical Implementation Guide and Workbook, Third Edition is an essential desktop reference for accountants and finance professionals, as well as a thorough review guide for the IFRS/IAS certification exam. Zusammenfassung * 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. Inhaltsverzeichnis Forewords to First Edition vii Preface xi Acknowledgements xiii About the Authors xv 1 Introduction to International Financial Reporting Standards 1 2 IASB Framework 11 3 Presentation of Financial Statements (IAS 1) 17 4 Inventories (IAS 2) 31 5 Statement of Cash Flows (IAS 7) 41 ...
