This unique book is not written from a specific national perspective, but adopts an international approach throughout. It treats the topic of International Financial Reporting and Accounting as a subject in its own right and not as an alternative or ...
an extension to the existing domestic regulatory framework. The book begins with an introduction to accounting and financial reporting, followed by a description of the development of international standards and the present structure, role and operations of the International Accounting Standards Board. While a major part of book is devoted to a discussion on individual IFRS (International Financial Reporting Standards), it also discusses income statements, balance sheets and cash flow statements. These financial statements are examined in the context of International Financial Reporting regulations and students are introduced to the main IFRS relating to those statements. Subsequent chapters examine individually, the more complex standards.
Number of pages: 600
Date of publication: 16/11/2010
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