From the Back Cover
Your one indispensable guide to IFRS compliance International Financial Reporting Standards (IFRS) have received increased attention since such signal events as endorsements by the International Organization of Securities Commissions (IOSCO) in 2000, by the European Union in 2002 (mandating universal adoption by publicly held companies in 2005), and by the SEC (waiving reconciliation requirements for foreign private issuers using IFRS starting in 2007). With further refinements to IFRS by the International Accounting Standards Board (IASB) resulting in changes on a yearly basis, and given the now virtually unstoppable momentum worldwide to adopt (or, in some cases, adapt) IFRS, mastery of this knowledge is a necessity for all preparers of financial statements. Wiley IFRS 2014 provides a complete and up–to–date explanation of all IFRS requirements, coupled with examples of how to apply the rules in complex, real–world situations. It can be used to train accounting staff, and to serve as a reference guide during the implementation of IFRS and preparation of IFRS–based financial statements. Wiley IFRS 2014 is equally valuable for preparers, auditors, and users of financial reports. Key concepts are illustrated throughout, using worked examples and selections from actual published financial statements. Also included are a comprehensive disclosure checklist and integrated discussions of major ongoing IASB projects that may have significant impact on readers′ responsibilities over the coming year.
About the Author
BRUCE MACKENZIE , CA (SA), FCCA RA, JSE Registered IFRS® Advisor, is a member of the IASB Advisory Council and the IASB SME Implementation Group (SMEIG) and a director of W Consulting (www.wconsulting.co.za), a global IFRS® consulting and training company. He has held positions at Deloitte both in South Africa and the United Kingdom in the IFRS® Centers of Excellence. DANIE COETSEE , CA (SA), is Professor of Accounting at the University of Johannesburg, specializing in financial accounting. He is a member of the IASB Consultative Group on the Methodology for Fieldwork and Effects Analyses. TAPIWA NJIKIZANA , CA (SA), RA, JSE Registered IFRS® Advisor, is a technical director at W Consulting. After qualifying with Coopers & Lybrand, he spent time internationally with Ernst & Young and Andersen. RAYMOND CHAMBOKO , CA (SA), JSE Registered IFRS® Advisor, is a technical director at W Consulting. He was previously with Ernst & Young and SizweNtsalubaVSP, where he handled accounting technical issues. BLAISE COLYVAS , CA (SA), RA, is a technical director at W Consulting. He was previously the Head of Technical Accounting at Protect–a–Partner and an audit manager with Grant Thornton. BRANDON HANEKOM , CA (SA), is a technical manager at W Consulting. He completed his articles at RSM Betty & Dickson, where he gained three years′ public practice experience on audits for large listed companies, large privately owned groups, trusts, and various associations. EDWIN SELBST , CA (SA), RA, is a technical director at W Consulting heading up the risk management practice. He was previously technical partner for Crowe Horwath South Africa.