Author: International Accounting Standards BoardPublisher:
ISBN:
Category : Assets (Accounting)
Languages : en
Pages : 96
Book Description
IFRS 3 Business Combinations
Author: International Accounting Standards BoardPublisher:
ISBN:
Category : Assets (Accounting)
Languages : en
Pages : 96
Book Description
IFRS 3 Business Combinations: International financial reporting standard
Author: Improvements to IFRSs
Author: International Accounting Standards BoardPublisher:
ISBN:
Category : Accounting
Languages : en
Pages : 58
Book Description
Exposure Draft of Proposed Amendments to IFRS 3 Business Combinations
Author: International Accounting Standards BoardPublisher:
ISBN:
Category : Accounting
Languages : en
Pages : 30
Book Description
International Financial Reporting Standards (IFRS) Workbook and Guide
Author: Abbas A. MirzaPublisher: John Wiley & Sons
ISBN: 0470893605
Category : Business & Economics
Languages : en
Pages : 622
Book Description
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)
Basis for conclusions on IFRS 3 business combinations
Author: Publisher:
ISBN: 9781904230472
Category : Accounts
Languages : en
Pages : 0
Book Description
Financial Reporting under IFRS
Author: Wolfgang DickPublisher: John Wiley & Sons
ISBN: 0470971622
Category : Business & Economics
Languages : en
Pages : 358
Book Description
The International Financial Reporting Standards are quite different from other sets of accounting standards, and are fundamentally different from US-GAAP, in that they are based on principles, and not on detailed rules. Financial Reporting under IFRS:A topic-based approach offers a global perspective on IFRS by presenting the prescribed rationale and principles and illustrating them through numerous examples from large international companies. It aims to develop the fundamental skills necessary to read and use the information contained in all types of financial statements, through examples, activities, questions and answers. The book is broadly divided into three sections. Section one examines the structure of the Balance Sheet and the Income Statement, their links and the accounting mechanisms used to prepare them. Section two deals with the identification, evaluation and reporting of Balance Sheet items. Section three covers the use of financial statements to analyze a firm’s performance and its risks. Throughout the book special topics are covered, including Derivatives and Hedge accounting (IAS 39), Business Combination (IFRS 3) and Operating Segments (IFRS 8). Financial Reporting under IFRS is ideally suited to the needs of students of accounting and financial reporting, but all users of financial statements, from creditors and investors to suppliers, customers, employees and governments will benefit from its concise, topic-based approach.
FRS 102
Author: IFRS 3 Business Combinations
Author: Martha DunlopInternational Financial Reporting Standards
Author: Hennie van GreuningPublisher: World Bank Publications
ISBN: 0821378996
Category : Business & Economics
Languages : en
Pages : 348
Book Description
Applying International Financial Reporting Standards (IFRS) in a business situation can have a signficant effect on the financial results and position of a division or an entire business enterprise. 'International Financial Reporting Standards: A Practical Guide' 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 IFRS. Each chapter summarizes an International Financial Reporting Standard, following a consistent structure: Objective of the Standard Scope of the Standard Key concepts Accounting treatment Presentation and disclosure Financial analysis and interpretation Many chapters of the book also contain examples that illustrate the practical application of key concepts in a particular standard. The publication includes all of the standards issued by the International Accounting Standards Board (IASB) through December 2008.