From the Back Cover
As the International Accounting Standards Board (IASB) makes rapid progress towards widespread acceptance and use of IFRS (formerly named International Accounting Standards, IAS), the need to understand these new standards increases.
The IFRS Workbook and Guide includes illustrative examples, worked case studies, practical insights, and multiple–choice questions with solutions that greatly facilitate understanding of the practical issues involved in applying these complex standards.
Designed with the needs of the user in mind, it covers important topics and developments, including:
- An introduction to IASB and the worldwide adoption of IFRS
- The IASB Framework
- All IAS and IFRS still in force up to IFRS 7, including:
- Presentation of Financial Statements (IAS 1)
- Cash Flow Statements (IAS 7)
- Financial Instruments
- Presentation (IAS 32)
- Recognition and Measurement (IAS 39)
- Disclosures (IFRS 7)
- Earnings per Share (IAS 33)
- Impairment of Assets (IAS 36)
- Provisions, Contingent Liabilities and Contingent Assets (IAS 37)
- Intangible Assets (IAS 38)
- First–time Adoption of IFRS (IFRS 1)
- Share–based Payment (IFRS 2)
- Business Combinations (IFRS 3)
- Insurance Contracts (IFRS 4)
- Exploration for and Evaluation of Mineral Resources (IFRS 6)
- All SIC and IFRIC Interpretations still in force up to IFRIC 9
About the Author
ABBAS ALI MIRZA
is a partner with Deloitte & Touche (ME) based in Dubai. He has had a distinguished career in accounting and auditing internationally, is a frequent speaker at major global conferences, and has held many positions of repute in the accounting profession globally, including Chairman of the 21st session of the United Nations′ Intergovernmental Working Group of Experts on International Accounting and Reporting (ISAR) at UNCTAD in Geneva.
GRAHAM J. HOLT is Principal Lecturer of Accounting and Finance at the Manchester Metropolitan University Business School in the United Kingdom. He is coauthor of an IFRS text, contributor to academic publications, author of professional journal papers, and examiner for the Association of Chartered Certified Accountants (ACCA), UK.
MAGNUS ORRELL is in the national office of Deloitte & Touche LLP in the United States. He specializes in the accounting for financial instruments under both IFRS and U.S. GAAP and has extensive international experience of accounting and reporting issues relating to financial instruments and financial institutions from his time as project manager for financial instruments at IASB.