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Teaching IFRS

Teaching IFRS PDF Author: Richard M.S. Wilson
Publisher: Routledge
ISBN: 1135749124
Category : Business & Economics
Languages : en
Pages : 185

Book Description
The increasing pace of global conformance towards the adoption of International Financial Reporting Standards (IFRS) highlights the need for accounting students as well as accounting practitioners to be conversant with IFRS. Teaching IFRS offers expert descriptions of, and insights into, the IFRS convergence process from a teaching and learning perspective. Hence this book is both timely and likely to have considerable impact in providing guidance for those who teach financial reporting around the world. The contents of the book come from authoritative sources and offer something distinctive to complement the existing textbooks which typically focus on the technical aspects of IFRS and their adoption. Drawing upon the experiences of those who have sought to introduce IFRS-related classroom innovations and the associated student outcomes achieved therefrom, the book offers suggestions about how to design and deliver courses dealing with IFRS and catalogues extensive listings of IFRS-related teaching resources to support those courses. This book was originally published as a special issue of Accounting Education: An international journal.

Teaching IFRS

Teaching IFRS PDF Author: Richard M.S. Wilson
Publisher: Routledge
ISBN: 1135749124
Category : Business & Economics
Languages : en
Pages : 185

Book Description
The increasing pace of global conformance towards the adoption of International Financial Reporting Standards (IFRS) highlights the need for accounting students as well as accounting practitioners to be conversant with IFRS. Teaching IFRS offers expert descriptions of, and insights into, the IFRS convergence process from a teaching and learning perspective. Hence this book is both timely and likely to have considerable impact in providing guidance for those who teach financial reporting around the world. The contents of the book come from authoritative sources and offer something distinctive to complement the existing textbooks which typically focus on the technical aspects of IFRS and their adoption. Drawing upon the experiences of those who have sought to introduce IFRS-related classroom innovations and the associated student outcomes achieved therefrom, the book offers suggestions about how to design and deliver courses dealing with IFRS and catalogues extensive listings of IFRS-related teaching resources to support those courses. This book was originally published as a special issue of Accounting Education: An international journal.

International Financial Reporting Standards

International Financial Reporting Standards PDF Author: Hennie van Greuning
Publisher: World Bank Publications
ISBN: 0821367692
Category : Business & Economics
Languages : en
Pages : 314

Book Description
Annotation. International Financial Reporting Standards (IFRS) in a business situation can have a significant 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: â&€¢ Problems addressed by the IFRS â&€¢ Scope of the Standard â&€¢ Key concepts and definitions â&€¢ Accounting treatment â&€¢ Presentation and disclosure â&€¢ Financial analysis and interpretation.

Financial Instruments with Characteristics of Equity

Financial Instruments with Characteristics of Equity PDF Author:
Publisher:
ISBN: 9781911040927
Category :
Languages : en
Pages : 147

Book Description


An Executive Guide to IFRS

An Executive Guide to IFRS PDF Author: Peter Walton
Publisher: John Wiley & Sons
ISBN: 1119973856
Category : Business & Economics
Languages : en
Pages : 217

Book Description
"A comprehensive and invaluable guide to IFRS which users will find indispensable in correctly applying the complex and onerous requirements of IFRS and IAS." Steve Collings FMAAT FCCA, Leavitt Walmsley Associates and author of Interpretation and Application of International Standards on Auditing International Financial Reporting Standards have been mandatory in the EU since 2005 and are rapidly being adopted by countries throughout the world. In this environment it is increasingly important for managers, executives and CEOs to understand the background of the IFRS and their main requirements. In An Executive Guide to IFRS: Content, Costs and Benefits to Business, Peter Walton provides a concise and accessible guide to the principal features of IFRS, explains why they are useful, looks at their impact on businesses, and provides some of the context to help define their global role. The book is divided into three sections. Part one deals with the convergence process and its costs and benefits, and gives background on the story so far. Part two contains the main technical content of the book and provides an analysis of the main issues under IFRS reporting, including: • The content of financial statements • Investments in other companies • Income Statement and Balance Sheet items • IFRS for SMEs • A comparison with US GAAP Part three covers the creation of the IFRS, provides details of the IASB's standard-setting process, and describes how people outside the IASB can participate in the process and lobby effectively. It also examines the history of the IASB, and includes a chapter based on the author's observation of the standard setters in action. An Executive Guide to IFRS is an invaluable resource for anyone seeking to understand the essentials of International Financial Reporting Standards.

Manual of Accounting: Narrative Reporting 2012

Manual of Accounting: Narrative Reporting 2012 PDF Author: PricewaterhouseCoopers (Firm)
Publisher: A&C Black
ISBN: 1847669077
Category : Law
Languages : en
Pages : 313

Book Description
UK companies are governed by legal and other regulatory requirements impacting elements of financial statements that are common to users of both International Financial Reporting Standards (IFRS) and UK GAAP. These are often referred to as the 'front half' of the financial statements. This publication contains the guidance applicable to all UK companies regardless of the GAAP under which their financial statements are prepared. Key updates from the previous edition (Manual of Accounting: Management Reports and Governance 2011) include updated chapters on business review and corporate governance, with many more illustrations and examples. Written by PwC's UK Assurance Risk and Quality team, the manual includes practical advice based on PwC's work advising clients, partners, and staff. The book will be of particular interest to finance directors, accountants, legal practitioners, company administrators, financial advisors, and auditors.

Financial Accounting and Reporting

Financial Accounting and Reporting PDF Author: Barry Elliott
Publisher: Financial Times/Prentice Hall
ISBN: 9780273744443
Category : Accounting
Languages : en
Pages : 897

Book Description
Financial Accounting and Reporting is the most up to date text on the market. Now fully updated in its fourteenth edition, it includes extensive coverage of International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS). This market-leading text offers students a clear, well-structured and comprehensive treatment of the subject. Supported by illustrations and exercises, the book provides a strong balance of theoretical and conceptual coverage. Students using this book will gain the knowledge and skills to help them apply current standards, and critically appraise the underlying concepts and financial reporting methods.

IFRS Manual of Accounting 2009

IFRS Manual of Accounting 2009 PDF Author:
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 3352

Book Description
"International Financial Reporting Standards (IFRSs) are being increasingly used by companies throughout the world. All entities listed in the EU have been required to issue financial statements under IFRS since 2005, and more and more other countries are making the change to IFRS including the US and Canada. ... The Manual is packed full of clear, practical guidance on how to prepare financial statements in accordance with IFRS. It includes hundreds of practical worked examples and extracts from company reports as well as model IFRS financial statements that help to illustrate the explanations and show exactly how even the most complex calculations and disclosures should be made."--Cover.

IGAAP 2010

IGAAP 2010 PDF Author: Phil Barden
Publisher:
ISBN: 9780754538035
Category : Accounting
Languages : en
Pages : 3692

Book Description
Containing full coverage of every IFRS, IAS and IFRIC with comparisons of the key differences with current UK GAAP, iGAAP 2010 is the definitive guide for UK listed and AIM listed companies. This title contains explanations of upcoming developments in international financial reporting including disclosures under UK legislation, regulations on director's remuneration, and other financial reporting obligations.

Applying International Financial Reporting Standards

Applying International Financial Reporting Standards PDF Author: Keith Alfredson
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 1290

Book Description
The core focus of this text remains on the interpretation, analysis, illustration and application of the scope and purpose of the financial reporting processes under IFRS. Written for intermediate and advanced financial reporting courses, both at undergraduate and post graduate level.

Principles of Accounting Volume 1 - Financial Accounting

Principles of Accounting Volume 1 - Financial Accounting PDF Author: Mitchell Franklin
Publisher:
ISBN: 9781680922912
Category :
Languages : en
Pages : 1056

Book Description
The text and images in this book are in grayscale. A hardback color version is available. Search for ISBN 9781680922929. Principles of Accounting is designed to meet the scope and sequence requirements of a two-semester accounting course that covers the fundamentals of financial and managerial accounting. This book is specifically designed to appeal to both accounting and non-accounting majors, exposing students to the core concepts of accounting in familiar ways to build a strong foundation that can be applied across business fields. Each chapter opens with a relatable real-life scenario for today's college student. Thoughtfully designed examples are presented throughout each chapter, allowing students to build on emerging accounting knowledge. Concepts are further reinforced through applicable connections to more detailed business processes. Students are immersed in the "why" as well as the "how" aspects of accounting in order to reinforce concepts and promote comprehension over rote memorization.