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)
International Financial Reporting Standards
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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.
Inside This Book
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First Sentence
International Accounting Standards (IAS), now renamed International Financial Reporting Standards (IFRS), are gaining acceptance worldwide. Read the first page
Front Cover | Copyright | Table of Contents | Excerpt | Index | Back Cover
International Accounting Standards (IAS), now renamed International Financial Reporting Standards (IFRS), are gaining acceptance worldwide. Read the first page
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Front Cover | Copyright | Table of Contents | Excerpt | Index | Back Cover
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8 of 8 people found the following review helpful
5.0 out of 5 stars
Brilliant Book!!!
24 Mar 2006
By Mag Norman Strobl
- Published on Amazon.com
Format:Paperback
This is the first book that really explains IFRS very well. The examples are understandable, it's comprehensive and helps on nearly every issue that might arise when dealing with IFRS.
4 of 6 people found the following review helpful
3.0 out of 5 stars
Not value for money
18 Dec 2007
By Manish C. Iyer
- Published on Amazon.com
Format:Paperback
The book looks to be a summary of the original IFRS text issued by IASB with elementary questions and examples and that too very few. I expected comprehensive disclosure examples and lots of multiple chaoice questions from elementary to highest level. IFRS being a disclosure based standard, the book should contain comprehensive disclosure examples for all permutations and combinations to the maximum possible extent
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