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Frequently Asked Questions on IFRS

Frequently Asked Questions on IFRS

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  • ISBN:9781119998976
  • Editorial: Wiley & Sons Ltd.
  • Fecha de la edición:
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  • Nº Pág.:416
  • Idiomas:Ingles

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A concise FAQ guide to IFRS principles and practices International Financial Reporting Standards (IFRS) became mandatory in the EU in 2005, and they will almost certainly be adopted by most other developed countries in the near future. Unlike US-GAAP and other sets of standards, the IFRS are principles-based rather than rules-based, putting the onus of interpretation more on users than has previously been the case. Under IFRS users must understand the economic substance of operations, and they must be able to make assumptions, hypotheses, and estimations leading to an accounting treatment consistent with the general objectives of and principles behind IFRS financial reporting. In a handy, easy-to-navigate Q&A format, Frequently Asked Questions on IFRS provides accounting and finance professionals with the answers to some of the most commonly asked questions on the new standards. Covering the often complicated areas of accounting for financial instruments, tangible and intangible assets, provisions, and revenue recognition, the book also contains a valuable overview of the standards and the thinking behind them.* Includes a comprehensive section on the new IFRS for small and medium enterprises* Contains real-world examples from financial reports; a glossary of commonly used terms; and a 'Test Your Knowledge' section* Provides a simple way to get up to speed on these often confusing, principles-based standards

About the Author ix Acknowledgements xi Preface xiii Foreword xv Frequently Asked Questions xvii Introduction -- What is IFRS? 1 1 What is the Role of the International Accounting Standards Board (IASB)? 9 2 Frequently Asked Questions 15 3 Test Your Knowledge 269 4 Answers 273 5 Additional Recommended Reading 277 Appendix: The Differences Between Full IFRS and IFRS for SMEs 283 Index 377

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