Resumen del libro
Manual of Accounting - Interim Financial Information 2012 is an illustrative set of condensed interim financial information has been prepared in accordance with IAS 34, Interim financial reporting, for a fictional existing IFRS preparer. It reflects IFRS standards and interpretations that are required to be applied by an entity with an annual period beginning on or after 1 January 2012. This publication includes an overview of IAS 34, a disclosure checklist and appendices for first-time adopters of IFRS and early adopters of IFRS 9, 'Financial instruments'. Accountants in business and practice dealing with IFRS particularly in preparing financial statements, legal practitioners, company administrators, financial advisers, auditors and academics will find Manual of Accounting - Interim Financial Information 2012 a valuable reference tool.