International Financial Reporting

A Practical Guide

Author: Alan Melville

Publisher: Pearson Education

ISBN: 9780273708728

Category: Business & Economics

Page: 476

View: 9831

The book provides a unique practical introduction to the requirements of the IFRS, outlining how the standards are used on a daily basis by companies in preparation of their financial statements.

International Financial Reporting Standards

A Practical Guide

Author: Hennie van Greuning,Darrel Scott,Simonet Terblanche

Publisher: World Bank Publications

ISBN: 0821385550

Category: Business & Economics

Page: 434

View: 1054

This title gives private or public sector executives, managers, and financial analysts without a strong background in accounting the tools they need to participate in discussions and decisions on the appropriateness or application of International Financial Reporting Standards.

International Accounting Standards

A Practical Guide

Author: Hennie van Greuning,Marius Koen

Publisher: World Bank Publications

ISBN: 9780821349991

Category: Business & Economics

Page: 171

View: 3881

Now in its second edition, this publication gives readers a broad and basic understanding of the key issues for each International Accounting Standard. It summarizes each standard, providing a quick reference for managers and executives in the private and public sectors who may not have a strong background in accounting. Each chapter also contains a case study that illustrates the practical application of key concepts in a particular standard. This gives the non-technical reader the tools to participate in discussions on the appropriateness or application of a standard in a given situation. The reader can also evaluate the effect that applying a given standard will have on the financial results and position of a division or an entire enterprise.

Managing the Transition to IFRS-Based Financial Reporting

A Practical Guide to Planning and Implementing a Transition to IFRS or National GAAP

Author: Lisa Weaver

Publisher: John Wiley & Sons

ISBN: 1118644123

Category: Business & Economics

Page: 272

View: 8696

The one-stop guide to transitioning to IFRS financialreporting The International Financial Reporting Standards (IFRS) havealready been adopted in Europe, and plans are in place totransition to IFRS reporting in the UK, India, Japan, and othermajor economies. The US is deliberating the nature of itsconvergence with IFRS and US entities will need to understand theimplications of transition. This means all finance managers andfinancial controllers will be responsible, not only forunderstanding IFRS, but for making the transition and dealing withimplications. Managing the Transition to IFRS-Based FinancialReporting is a one-stop resource for navigating this majorchange. Case studies and project management advice help movesmoothly from GAAP to IFRS principles and requirements. Managing the Transition to IFRS-Based Financial Reportingis the only book on the market that focuses on both the accountingand non-accounting implications of IFRS transition. This completeapproach will guide you from the history and conceptual basis ofIFRS through each stage of the transition process, ensuring expertchange management and fluid communication from start to finish. Takes a holistic approach, covering non-accounting implicationslike educating and communicating IFRS requirements Provides case studies to illustrate best practices for movingto the new international standards Provides a framework for planning and executing the entire IFRStransition project With nearly two decades of financial training experience, authorLisa Weaver is imminently qualified to deliver clear, concise, andunderstandable content. In addition, the reference material andother resources in Managing the Transition to IFRS-BasedFinancial Reporting will help you simplify the transition andtake advantage of all the benefits IFRS reporting confers.

Insights Into IFRS

KPMG's Practical Guide to International Financial Reporting Standards

Author: N.A

Publisher: N.A

ISBN: 9780414047860

Category: Accounting

Page: 1697

View: 615

'Insights into IFRS' is a guide to preparing and understanding financial statements that have been prepared in accordance with IFRSs.

Wiley IFRS

Practical Implementation Guide and Workbook

Author: Abbas A. Mirza,Graham Holt,Liesel Knorr

Publisher: John Wiley & Sons

ISBN: 9781118017647

Category: Business & Economics

Page: 600

View: 3053

— Explanations of IFRS® and IFRIC interpretations — Practical insights into implementation issues — Worked-out illustrations and examples — Case studies with solutions — Multiple-choice questions with answers — Extracts from published financial statements A one-stop resource for understanding and applying current International Financial Reporting Standards As the International Accounting Standards Board (IASB) makes rapid progress towards widespread acceptance and use of IFRS® (formerly named International Accounting Standards) worldwide, the need to understand these new standards increases. Now fully revised and updated, IFRS® Practical Implementation Guide and Workbook, Third Edition is the straightforward handbook for understanding and adapting the IFRS® standards. This quick reference guide includes easy-to-understand IAS/IFRS®outlines, explanations, and practical insights that greatly facilitate understanding of the practical implementation issues involved in applying these complex standards. Clearly explaining the IASB standards so that even first-time adopters of IFRS® will understand the complicated requirements, the Third Edition presents: Ten recently issued and revised IFRS® standards including business combinations, financial instruments and newly issued IFRS® for SMEs New International Financial Reporting Interpretations Committee (IFRIC) projects Multiple-choice questions with solutions and explanations to ensure thorough understanding of the complex IFRS®/IAS standards Case studies or "problems" with solutions illustrating the practical application of IFRS®/IAS Excerpts from published financial statements around the world Designed with the needs of the user in mind, IFRS® Practical Implementation Guide and Workbook, Third Edition is an essential desktop reference for accountants and finance professionals, as well as a thorough review guide for the IFRS®/IAS certification exam.

International Financial Reporting Standards

A Practical Guide

Author: Hennie van Greuning

Publisher: World Bank Publications

ISBN: 9780821359105

Category: Business & Economics

Page: 297

View: 8508

Formerly titleInternational Accounting Standards: A Practical Guide, this third edition summarizes each International Financial Report Standard in order to provide a broad and basic understanding of the key issues for each standard. In addition to these short summaries, each chapter contains a case study that stresses the practical application of key concepts in a particular standard. This provides the non-technical reader with the tools to participate in discussions on the appropriateness and application of a standard to a given situation. All of the accounting standards, issued by the International Accounting Standards Committee (IASC) are included in this book, as well as interpretations disseminated by the Standards Interpretations Committee (SIC) through 31 December 2003.

A Practical Guide to IFRS for Derivatives and Structured Finance

Author: Graeme Tosen

Publisher: N.A

ISBN: 9781843742678

Category: Accounting

Page: 170

View: 1655

A guide which helps readers understand and implement the technical accounting rules of the International Financial Reporting Standards (IFRS) that apply to derivatives and structure finance. It is intended as a reference for practitioners needing to interpret and apply the rules to derivatives, structured finance and securitisations.

International Financial Reporting Standards (IFRS) Workbook and Guide

Practical insights, Case studies, Multiple-choice questions, Illustrations

Author: Abbas A. Mirza,Graham Holt,Magnus Orrell

Publisher: John Wiley & Sons

ISBN: 0470893605

Category: Business & Economics

Page: 408

View: 1870

International Financial Reporting Standards (IFRS) Workbook and Guide is a one stop resource for understanding and applying current International Financial Reporting Standards (IFRS) and offers: Easy-to-understand explanations of all IFRSs/IASs and IFRICs/SICs issued by the IASB/IASC up to March 2006 Illustrative examples Practical insights Worked case studies Multiple-choice questions with solutions Technically reviewed by Liesel Knorr, Secretary General of the German Accounting Standards Committee and former technical director of the International Accounting Standards Committee (IASC). Forewords by: Sir David Tweedie, Chairman of the International Accounting Standards Board (IASB) Philippe Richard, Secretary General of the International Organization of Securities Commissions (IOSCO)

IFRS Convergence

A Practical Perspective

Author: Arif Ahmed,Veena Hingarh

Publisher: Wiley

ISBN: 9781118343708

Category: Business & Economics

Page: 360

View: 3961

The practical guide to merging GAAP and IFRS in the new accounting environment IFRS Convergence is a practical guide to implementing various requirements under International Financial Reporting Standards. With detailed discussion of every standard, this book provides a workable blueprint for incorporating IFRS requirements into current accounting practices without major procedural upheaval. Readers will gain a deeper understanding of the standards and their accepted interpretations, and find expert tips that highlight the finer points to facilitate everyday application. Designed as a resource for both new and more seasoned professionals, the book's concise approach and focused explanations make it a useful ready reference for all stages of the convergence process. The book will not only be helpful for organisation adopting IFRS for the first time, but will also be a great guide for implementing the changes and new standards for IFRS compliant organisations. More than a hundred countries have adopted IFRS, and that number continues to grow. In the U.S., uncertainty surrounding the IFRS adoption process has placed greater importance on familiarity with the standards, and accounting professionals are increasingly expected to have implementation ability. IFRS Convergence clarifies the standards from the viewpoint of implementation issues, providing a valuable reference that helps readers to: Understand key concepts of convergence and the scope of the issue Learn how convergence will affect accounting treatments, presentation, and disclosure Study a model accounting policy under each IFRS Improve their understanding on practical implementation issues through tips and tricks capsules Find explanations and interpretations of major IFRS-related definitions Collaboration between the U.S. and international boards is gradually erasing the boundaries between IFRS and GAAP. Convergence efforts are continually underway, and accounting professionals are under pressure to remain up to date on the latest standards and practices. IFRS Convergence provides the interpretations, explanations, and actionable guidance professionals need to stay current.

Wiley Interpretation and Application of International Financial Reporting Standards 2011

Author: Bruce Mackenzie,Danie Coetsee,Tapiwa Njikizana,Raymond Chamboko

Publisher: John Wiley & Sons

ISBN: 111803709X

Category: Business & Economics

Page: 1344

View: 4293

A one-stop resource for understanding current International Financial Reporting Standards As the International Accounting Standards Board (IASB) makes significant strides in achieving global convergence of accounting standards worldwide, the International Financial Reporting Standards (IFRS) become extremely important to the accounting world. Wiley IFRS 2011 provides the necessary tools for understanding the IASB standards and offers practical guidance and expertise on how to use and implement them. Covers the most recent International Financial Reporting Standards (IFRS) and IFRIC interpretations An indispensable guide to IFRS compliance Provides a complete explanation of all IFRS requirements, coupled with copious illustrations of how to apply the rules in complex, real-world situations Written by two well-known international experts on the subject with hands-on experience in applying these standards, this book is an indispensable guide to IFRS compliance.

International Financial Reporting Standards (IFRS) 2018

Deutsch-Englische Textausgabe der von der EU gebilligten Standards. English & German edition of the official standards approved by the EU

Author: WILEY-VCH.

Publisher: VCH

ISBN: 9783527509546

Category:

Page: 1581

View: 8932

The one-stop resource for IFRS interpretation and application, updated for 2018 Wiley IFRS 2018 offers a complete resource for the interpretation and application of the latest International Financial Reporting Standards (IFRS) as outlined by the International Accounting Standards Board (IASB). With up-to-date coverage and a host of practical tools, this book provides invaluable guidance on the expanding framework for unified financial reporting. Organised for easy navigation, each chapter includes general statement information followed by topic-specific discussion to facilitate both quick-reference and in-depth study. The expert team at PKF International provides authoritative insight from a practitioner′s perspective: IFRIC interpretations and practical real-world guidance ensure full understanding of the newest standards, and the Disclosure Checklist helps verify compliance. The IASB′s efforts are paying off as more and more countries around the globe either adopt IFRS as their national standards, or adjust local standards in alignment. A working understanding of IFRS application is becoming essential, even as the rules continue to evolve. This book provides full coverage of the latest standards and thorough guidance for implementation. Review the latest IFRS rules and standards Apply guidelines and best practices appropriately Gain expert insight on IFRS interpretation and implementation Ensure compliance and verify completeness Uniform financial reporting reduces the costs of financial statement preparation for multinational companies, and streamlines the assessment of business results. As the standards themselves evolve, so must practitioners′ understanding of how to apply them correctly in real-world cases. Wiley IFRS 2018 offers a complete, up-to-date reference to help you apply and comply with the latest international standards.

Wiley IFRS 2015: Interpretation and Application of International Financial Reporting Standards

Author: PKF International Ltd

Publisher: John Wiley & Sons

ISBN: 111888955X

Category: Business & Economics

Page: 1032

View: 4860

The globally-sourced guide to the latest IFRS, with practical application advice Wiley IFRS 2015 is a complete guide to the latest International Financial Reporting Standards set forth by the International Accounting Standards Board. Written by an international team of experts in global accounting standards, this guide provides detailed information on the latest changes to the IFRS, with comprehensive coverage of IFRIC interpretations and the tools needed to maintain IFRS-compliance. Readers will find clear, concise explanations delineated by topic for easy navigation, designed for both quick reference in-depth study, with practical advice for implementing IFRS in real-life scenarios. The goal of the IASB is to achieve global convergence of accounting standards, reducing preparation costs and facilitating the assessment of business outcomes. The IFRS are a key part of the strategy, simplifying reporting for multinational corporations and the analysts and investors tasked with evaluating results. Wiley IFRS 2015 details the most recent changes to the standards, with expert guidance toward implementation. Readers will: Grasp the underlying framework of the International Financial Reporting Standards Understand how to interpret the standards and apply them in the real world Follow the Disclosure Checklist to verify completeness and IFRS compliance Learn from the experts when implementing IFRS for the first time More and more countries are either adopting IFRS or adapting local standards to align with those set by the IASB. The standards change annually, and failure to stay up to date can affect business strategy and outcomes, especially when working internationally. Wiley IFRS 2015 provides the latest information and expert guidance, helping practitioners match IFRS to real-world practice.

Wiley Guide to Fair Value Under IFRS

International Financial Reporting Standards

Author: James P. Catty

Publisher: John Wiley & Sons

ISBN: 0470597364

Category: Study Aids

Page: 624

View: 5291

Your one indispensable guide to all the Fair Value requirements of IFRS Acomplete guide to the complex valuation requirements of IFRS, this book includes chapters on theoretical and practical applications, with extensive examples illustrating the required techniques for each application. Appropriate for anyone involved professionally with finance—managers, accountants, investors, bankers, instructors, and students—this guide draws on a stellar panel of expert contributors from fourteen countries who provide international coverage and insight into a diverse range of topics, including: Fair Value in implementing IFRS Market Approach Income Approach—Capitalization and Discounting Methods Economic and Industry Conditions Cost of Capital Financial Statement Analyses Impairment Testing Intellectual Property Rights (patents, copyrights, trademarks) Projecting Financial Statements Liabilities Customer Relationships Share-based Payment Plant and Equipment Guide to Fair Value Under IFRS is the first international valuation book of its kind. Fully compliant with the Certified Valuation Analyst curriculum, it provides detailed guidance as to how fair value is to be determined and fills numerous gaps in common understanding of IFRS requirements.

IFRS 2007

Author: Wolfgang Ballwieser,Frank Beine,Sven Hayn,Volker H. Peemöller,Lothar Schruff,Claus-Peter Weber

Publisher: Wiley-VCH

ISBN: 9783527502967

Category: Business & Economics

Page: 1349

View: 9553

Seit Beginn des Jahres 2005 müssen alle kapitalmarktorientierten Unternehmen ihre Konzernabschlüsse nach International Financial Reporting Standards erstellen. Für die großen und mittelständischen Unternehmen wird es zunehmend wichtiger die Vorteile der IFRS zu nutzen, um ihre Verhandlungsposition gegenüber Banken und anderen Kapitalgebern zu stärken. Das hat zur Folge, dass auch die Berater und Prüfer ab diesem Zeitpunkt die Vorschriften beherrschen müssen, wenn sie weiter wettbewerbsfähig bleiben wollen. Denn der Wechsel von HGB zu IFRS erweist sich als schwierig und aufwendig. Deutsche hochkarätige Herausgeber haben das weltweit anerkannte amerikanische Original-Standardwerk der Autoren Barry J. Epstein und Eva Jermakowicz überarbeitet und den deutschen Verhältnissen angepasst. Jedes Kapitel enthält eine Übersicht zum Diskussionstand der öffentlichen Meinung bei den einzelnen Regelungen. Zahlreiche Beispiele und Auszüge aus Geschäftsberichten stellen den Praxisbezug her. Neben den Aktualisierungen der IAS/IFRS-Standards enthält der Kommentar Erläuterungen zu den Bilanzierungsvorschriften von Industriebranchen und Banken. Eine überarbeitete Checkliste zu den Publizitätsvorschriften sowie eine Synopse US GAAP und IFRS runden den Kommentar ab.

Principles of Group Accounting under IFRS

Author: Andreas Krimpmann

Publisher: John Wiley & Sons

ISBN: 1118751388

Category: Business & Economics

Page: 856

View: 9983

A professional perspective to implementing IFRS 10, 11, and12 The new International Financial Reporting Standards (IFRS) 10,11, and 12 are changing group accounting for many businesses. Asbusiness becomes increasingly global, more and more firms will needto transition using the codes and techniques described inPrinciples of Group Accounting under IFRS. This book is apractical guide and reference to the standards related toconsolidated financial statements, joint arrangements, anddisclosure of interests. Fully illustrated with a step-by-step casestudy, Principles of Group Accounting under IFRS is equallyvaluable as an introductory text and as a reference for addressingspecific issues that may arise in the process of consolidatinggroup accounts. The new international standards will bring about significantchanges in group reporting, and it is essential for accountants,auditors, and business leaders to understand their implications.Author Andreas Krimpmann is an internationally recognized authorityon the transition from GAAP to IFRS, and this new text comespackaged with GAAP/IFRS comparison resources that will help makethe changes clear. Other bonus resources include an Excel-basedconsolidation tool, checklists, and a companion website with thelatest information. Learn about: Definitions, requirements, processes, and transition techniquesfor IFRS 10, 11, and 12 covering group level accounting Practical implementation strategies demonstrated through aclear case study of a midsize group Key concepts related to consolidated financial statements,joint ventures, management consolidation, and disclosure ofinterests Comparisons between GAAP and IFRS to clarify the requiredchanges for international firms Whatever stage of the consolidation process you are in, you willappreciate the professional perspective in Principles of GroupAccounting under IFRS.

WILEY Interpretation and Application of International Financial Reporting Standards 2010

Author: Barry J. Epstein,Eva K. Jermakowicz

Publisher: Wiley

ISBN: N.A

Category: Study Aids

Page: 1344

View: 916

Your one-stop resource for understanding current International Financial Reporting Standards With widespread acceptance and use of the IASB standards around the globe, the need to understand the IASB standards greatly increases. Wiley IFRS 2010 provides the necessary tools for understanding the IASB standards and offers practical guidance and expertise on how to use and implement them. The Wiley IFRS 2010 Book and CD-ROM set covers the most recent International Financial Reporting Standards (IFRS) and IFRIC interpretations. In addition, it is an indispensable guide to IFRS compliance. Detailed coverage of all previously issued IAS and IFRS standards and Standing Interpretations Committee (SIC) and International Financial Reporting Interpretations Committee (IFRIC) Equally valuable for preparers, auditors, and users of financial reports Provides a complete explanation of all IFRS requirements, coupled with copious illustrations of how to apply the rules in complex, real-world fact situations Serves as a reference guide during actual implementation of IFRS and preparation of IFRS-based financial statements To optimize your understanding, both examples created to explain particular IFRS requirements and selections from actual published financial statements are provided throughout the book, illustrating all key concepts.

Top 10 Sydney

Author: Steve Womersley,Rachel Neustein

Publisher: N.A

ISBN: 9783831022403

Category:

Page: 160

View: 6223