Description du livre
A comprehensive IFRS practice resource from leading accounting authorities
In the newly revised fifth edition of Applying IFRS® Standards, a team of accounting experts delivers a comprehensive practice resource designed for accountancy students and accounting practitioners seeking to better understand the complexities of International Financial Reporting Standards (IFRS).
The book begins with an overview of the International Accounting Standards Board (IASB) and explains how it establishes accounting standards, before moving on to a discussion of the key concepts and applications of IFRS. It offers insights and examples sourced from the international business world and addresses the skills you need to apply the standards in real-world business environments. In addition to a comprehensive factual breakdown of the IFRS Standards, parts of the book are accompanied by an academic perspective, which offers key relevant research findings.
Applying IFRS® Standards provides discussion questions, exercises, and references, as well as complimentary access to a companion website that contains additional chapters, instructor slides, test banks, more exercises, a solutions manual, and new IFRS Learning Resources.
This is an essential learning tool for students and early-career accounting professionals, as well as a useful desk reference for established accounting practitioners.