Description |
1 online resource (xii, 434 pages) : illustrations |
Contents |
pt. 1. Introductory principles -- pt. 2. Group statements -- pt. 3. Statement of financial position/balance sheet -- pt. 4. Statement of comprehensive income/income statement -- pt. 5. Disclosure |
Summary |
Now in its sixth edition, and with previous editions translated into 15 languages, this publication gives readers a broad and basic understanding of the key issues for each International Financial Reporting Standard. It summarizes each standard, providing a quick reference for managers and executives in the private and public sectors who may not have a strong background in accounting. This edition includes material of potential interest to the financial analyst. Most chapters also contain exercises which illustrate the practical application of key concepts in a particular standard. This provides the non-technical reader with the tools to participate in discussions on the appropriateness or application of a standard in a given situation. The reader can also evaluate the effect that applying a given standard will have on the financial results and position of a division or an entire enterprise. All of the accounting standards issued by the International Accounting Standards Board (IASB) through September 30, 2010, are included in this publication.-- Publisher description |
Notes |
English |
Subject |
Accounting -- Standards.
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Financial statements -- Standards.
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BUSINESS & ECONOMICS -- Accounting -- Financial.
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Accounting -- Standards
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Financial statements -- Standards
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Form |
Electronic book
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Author |
Scott, Darrel, author.
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Terblanche, Simonet, author.
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ISBN |
9780821384282 |
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9780821385555 |
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0821385550 |
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0821384287 |
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1283065983 |
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9781283065986 |
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9786613065988 |
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6613065986 |
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