An Executive Guide to IFRS Content, Costs and Benefits to Business
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Sprache:Englisch
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eBook Format:ePUB
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inkl. gesetzl. MwSt.Beschreibung
Produktdetails
Format
ePUB
Kopierschutz
Ja
Family Sharing
Nein
Text-to-Speech
Ja
Erscheinungsdatum
02.08.2011
Verlag
WileySeitenzahl
240 (Printausgabe)
Dateigröße
687 KB
Auflage
1. Auflage
Sprache
Englisch
EAN
9781119973850
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.
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