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Informationen zum Autor Paul Rodgers trained as a chartered accountant before working in the computer industry. He subsequently moved into the training sector where he has specialised in financial and management skills for more than seventeen years, whilst keeping in touch with the commercial world as a director of a large training organisation and its publication function. Clients have included participants from international accountancy practices, banks, government departments plus a wide range of retail and service companies. Since the introduction of international accounting rules, his skills in this area have been required by numerous organisations preparing for the transition. He also continues to provide a broad spectrum of training as well as undertaking editorial assignments for both professional bodies and private clients. His most recent projects are the establishment of an accountancy division within a leading City based training company and the design of bespoke training courses for the legal sector Klappentext This handbook is aquick reference to International Accounting Standards and is designed for all those who interact with financial information, and need an accelerated route to understanding the key principles of international accounting rules. Zusammenfassung A reference to International Accounting Standards. It provides an accelerated route to understanding the key principles of the International Accounting rules and the key skills to ease the transition to IAS. It shows the impact both on preparation and presentation of financial information and the consequences for analysis and interpretation. Inhaltsverzeichnis 1 Harmonization - The Story So Far 2 The Mechanics of Transition 3 The Conceptual Framework 4 Presentation - The Big Picture 5 Presentation - The Balance Sheet 6 Presentation - The Performance Statement 7 Presentation - The Cash Flow Statement 5 8 Presentation - Other Primary Statements and Associated Disclosures 9 Presentation - Related Parties and Segmental Disclosures 10 Tangible Non-current Assets 11 Intangible Assets 12 Asset Impairment 13 Leasing 14 Stock and Long-term Contracts 15 Taxation 16 Retirement Benefits 17 Revenue Recognition 18 Group Accounts - Acquisition Accounting 19 Group Accounts - Associates 20 Group Accounts - Joint Ventures 21 Group Accounts - Merger Accounting: The End of the Road 22 Narrowing the Divide - UK GAAP Goes International...
