Graham Holt - Böcker

A one-stop resource for understanding and applying current International Financial Reporting StandardsAs the International Accounting Standards Board (IASB) makes rapid progress towards widespread acceptance and use of IFRS® (formerly named International Accounting Standards) worldwide, the need to understand these new standards increases. Now fully revised and updated, IFRS® Practical Implementation Guide and Workbook, Third Edition is the straightforward handbook for understanding and adapting the IFRS® standards.This quick reference guide includes easy-to-understand IAS/IFRS®outlines, explanations, and practical insights that greatly facilitate understanding of the practical implementation issues involved in applying these complex standards.Clearly explaining the IASB standards so that even first-time adopters of IFRS® will understand the complicated requirements, the Third Edition presents: Ten recently issued and revised IFRS® standards including business combinations, financial instruments and newly issued IFRS® for SMEsNew International Financial Reporting Interpretations Committee (IFRIC) projectsMultiple-choice questions with solutions and explanations to ensure thorough understanding of the complex IFRS®/IAS standardsCase studies or "problems" with solutions illustrating the practical application of IFRS®/IASExcerpts from published financial statements around the worldDesigned with the needs of the user in mind, IFRS® Practical Implementation Guide and Workbook, Third Edition is an essential desktop reference for accountants and finance professionals, as well as a thorough review guide for the IFRS®/IAS certification exam.