Applying International Accounting Standards
February 2005, ©2005
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- Accounting standards are underpinned by a conceptual framework.
- International Accounting Standards are principles based.
- Practical applications for all accounting standards are covered.
- Step by step analysis of the IFRS and its scope, objectives and reporting requirements.
- The text details the relevant issues and practical workings associated with the selected IFRS
- Illustrative examples are positioned throughout the chapters to show the new financial reporting procedures and further develop conceptual understanding of the new processes.
- Chapters include extracts from international companies to illustrate how real companies are reporting financial data in accordance with the IFRS.
- Graded end of chapter exercises and problems provide students with numerous opportunities to test their understanding of the financial reporting requirements under the respective standard.
- For the lecturer, a comprehensive solution manual provides guidance on the correct procedures for working through the activities.
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