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Ifrs "A Quick Reference Guide"

A Quick Reference Guide

Ifrs "A Quick Reference Guide". A Quick Reference Guide

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  • ISBN:9781856175456
  • Editorial: Elsevier Science Publishers
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  • Dimensiones: 0 cm x 0 cm
  • Nº Pág.:560
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This book is all about how companies are applying the key principles in International Financial Reporting Standards (IFRS) and shows this by use of extensive examples of UK company accounts. The book provides coverage of the key points of each standard and links that with actual practice. It is not a detailed guidance book as such, or a transistion book from UK standards to IFRS, but a quick reference for the busy accountant which shows how to apply the key points of each standard by reference to how other companies have done it.Robert Kirk BSc (Econ) FCA CPA trained in Belfast with Price Waterhouse & Co., and subsequently spent two years in industry in a subsidiary of Shell (UK) and four further years in practice. He is currently Professor of Financial Reporting in the School of Accounting at the University of Ulster and has been lecturing on the CIMA Mastercourses Accounting Standards and Accounting Standards in Depth since 1985. He has authored four editions of "Accounting Standards in Depth"; "UK Accounting Standards: A Quick Reference Guide"; and "International Reporting Standards in Depth", "Volume 1 Theory and Practice" and "Volume 2 Solutions". This title shows exactly what you need to know in order to fully understand and apply IFRS. Concepts, Standards and Regulations are explained in easy to understand terms so that you become familiar with them in the quickest amount of time. It shows by example - features the published accounts of well known British and European companies.

1 The regulatory framework and presentation of financial statements 7
2 Asset valuation: Non-current assets 35
3 Asset valuation: Intangible assets 88
4 Asset valuation: Inventories and construction contracts 128
5 Balance sheet: Liabilities 151
6 Performance measurement 178
7 Employee costs 216
8 Foreign trading 272
9 Cash flow statements 287
10 Disclosure standards 304
11 Group reporting 342
12 Financial instruments 391
13 Sundry financial reporting standards 439
14 The international financial reporting interpretations committee 490
15 Taxation 511

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