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Conceptual framework for financial reporting
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IFRS 2023: Interpretation and application of IFRS standards
- 2023
- PKF International Ltd
- Wiley
A revised and comprehensive resource that includes the information needed to interpret and apply the most recent International Financial Reporting Standards (IFRS®) as outlined by the International Accounting Standards Board (IASB). This accessible resource contains a wide range of practical examples as well as invaluable guidance on the expanding framework for unified financial reporting.
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Financial accounting
- 2020
- David Alexander, Christopher Nobes
- Pearson Education Limited
This book is designed as an introductory text in financial accounting. What sets it apart from many other books with the same basic aim is that this book is not set in any one national context. Consequently, instead of references to national laws, standards or practices, the main reference point is International Financial Reporting Standards (IFRS).
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Comparative international accounting
- 2020
- Christopher Nobes, Robert B. Parker
- Pearson Education Limited
This book explores the conceptual and contextual foundations of International Financial Reporting Standards (IFRS), contrasting them with US generally accepted accounting principles (US GAAP). It also examines international differences in IFRS practices and the accounting differences that remain between countries such as China, France, Germany and Japan. Particular attention is paid to the key issues of political lobbying, harmonisation, and the special accounting problems of multinational companies.
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Non-technical guide to international accounting
- 2020
- Roger Hussey
- Business Expert Press
This book provides a broad understanding of international accounting. It will assist readers in comprehending the financial statements drawn up by companies to comply with international standards and to understand articles concerned with the international world of accounting and finance. Many countries use the International Accounting Standards issued by the IFRS Foundation. These standards can be complex, but this book explains clearly the main requirements.
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Financial and management accounting: an introduction
- 2019
- Pauline Weetman
- Pearson Education Limited
This book uses the international Conceptual Framework (as revised in 2018) and International Financial Reporting Standards (IFRS) as its primary focus. It enables students in their early stages of study to understand and analyse the published annual reports and financial statements of our largest businesses and public sector institutions.
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Financial accounting: an introduction
- 2019
- Pauline Weetman
- Pearson Education Limited
This book uses the international Conceptual Framework (as revised in 2018) and International Financial Reporting Standards (IFRS) as its primary focus. It enables students in their early stages of study to understand and analyse the published annual reports and financial statements of our largest businesses and public sector institutions.
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Financial accounting for decision makers
- 2019
- Peter Atrill, Eddie McLaney
- Pearson Education Limited
This book focuses on the ways in which financial statements and information can be used to improve the quality of decision making. Coverage of developments to the International Financial Reporting Standards (IFRS) including an update to the discussion of the Conceptual Framework for Financial Reporting. Recent changes to corporate governance provisions are explained. Chapter 12 now includes more detail about the role of the auditor.
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Financial accounting and reporting (19th edition)
- 2019
- Barry Elliott, Jamie Elliott
- Pearson Education
This book provides a comprehensive overview of financial accounting and reporting, with the aim of ensuring you are able to prepare and also critically discuss IFRS compliant financial statements.
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Revenue recognition: understanding and implementing the new standard
- 2017
- Joanne M. Flood
- Wiley
Provides an overview of the new revenue recognition standard and step-by-step instructions for finance professionals navigating through the new model, with numerous examples along the way. Offers a full explanation of over forty topics superseded by the new standard. The book includes digital ancillaries featuring measurement tools and GAAP and IFRS disclosure checklists.
Exclusive
Principles of group accounting under IFRS
- 2015
- Andreas Krimpmann
- Wiley
This book is a practical guide and reference to the standards related to consolidated financial statements, joint arrangements, and disclosure of interests. Fully illustrated with a step-by-step case study, Principles of Group Accounting under IFRS is equally valuable as an introductory text and as a reference for addressing specific issues that may arise in the process of consolidating group accounts.
Displaying 1-10 of 13 results
Standards
The below pages provide quick links to the standards, relevant guidance and recent developments.