The Complete Guide to International Financial Reporting Standards

Including IAS and Interpretation

Ralph Tiffin

256 pages, parution le 09/11/2005 (2^eme édition)

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Indisponible

Résumé

Fully updated to include all the new and industry-specific standards issued in late 2004

The second edition of Ralph Tiffin's lucid book explains all current international financial reporting standards in clear and simple terms and incorporates all the new and industry-specific standards issued towards the end of 2004, including:

IFRS 2 Shared based payments
IFRS 3 Business combinations
IFRS 4 Insurance contracts
IFRS 5 Non-current assets held for sale and discontinued operations
IFRS 6 Exploration for and evaluation of mineral resources

The standards are in a constant state of change. It is vitally important for finance directors, accountants and other professional advisers to understand the implication of these recent changes.

Shared based payments are having a real effect on companies' results; business combinations is resulting in a complete change to accounting for goodwill. There is now a new class of asset - non-current assets held for sale. Specific industries now have their own standards - and more will follow.

As in the first edition, Ralph Tiffin explains the accounting ideas behind each of the standards and their effect on financial statements. He summarises the issues underlying standard practice, and clarifies the accounting and disclosure requirements as well as the practical problems of compliance.

The book is designed for anyone in business connected with published accounts and internal reports, whether accountants or otherwise. As never before, professional advisers, directors and executives from functions other than finance are affected by the requirements of accounting standards.

L'auteur - Ralph Tiffin

Ralph Tiffin is managing partner of a successful accountancy and consultancy practice. He has a wealth of experience of organizations throughout the world. He is the author of several books including The finance and accounting desktop guide, also published by Thorogood.

Sommaire

Introduction
Summary Objectives and Requirements of the Standards
Statement Formats and Content
Accounting Methods and Conventions
Creative Accounting
Disclosure
Accounting for Groups and Investments
Specialized Industries
Other
Basic Financial Statements and Other Issues

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Caractéristiques techniques

	PAPIER
Éditeur(s)	Thorogood
Auteur(s)	Ralph Tiffin
Parution	09/11/2005
Édition	2^eme édition
Nb. de pages	256
Format	15,5 x 23,5
Couverture	Broché
Poids	616g
Intérieur	Noir et Blanc
EAN13	9781854183378
ISBN13	978-1-854183-37-8