International Accounting Standards

This handbook is a quick reference to International Accounting Standards and is designed for all those who interact with financial information, and need an accelerated route to understanding the key principles of international accounting rules. It is essential reading for all members of the management team. Members of any finance and accounting team will find it a practical summary of all the big concerns allowing relevant questions to be raised with auditors and other professionals interested in the governance of the business. Tables, diagrams and flow charts are used extensively throughout in order to make the information presented user friendly and quickly assimilated. The consequences for the non-accounting functions of a business are clearly highlighted, to give further insights into how International Accounting standards impinge on a business.This title provides an accelerated route to understanding the key principles of the new International Accounting rules and the key skills to ease the transition to IAS. It shows the impact both on preparation and presentation of financial information and the consequences for analysis and interpretation. It identifies the major differences between the two standards and reflects changes expected in the future.

ISBN 0750682035   Pages 288 ISBN13 9780750682039 (What's this?)   Volumes 1 Publisher Elsevier Science & Technology   Weight (grammes) 699 Imprint CIMA Publishing   Published in Oxford Format Paperback   Height (mm) 234 Publication date 23 Jul 2007   Width (mm) 165 Library of Congress HF   Spine width (mm) 17 DEWEY 657.0218   Academic level Tertiary education DEWEY edition DC22

1		Harmonization - The Story So Far		1
2		The Mechanics of Transition		11
3		The Conceptual Framework		21
4		Presentation - The Big Picture		27
5		Presentation - The Balance Sheet		31
6		Presentation - The Performance Statement		41
7		Presentation - The Cash Flow Statement		57
8		Presentation - Other Primary Statements and Associated Disclosures		71
9		Presentation - Related Parties and Segmental Disclosures		83
10		Tangible Non-current Assets		111
11		Intangible Assets		123
12		Asset Impairment		137
13		Leasing		145
14		Stock and Long-term Contracts		155
15		Taxation		161
16		Retirement Benefits		171
17		Revenue Recognition		183
18		Group Accounts - Acquisition Accounting		187
19		Group Accounts - Associates		201
20		Group Accounts - Joint Ventures		211
21		Group Accounts - Merger Accounting: The End of the Road		219
22		Narrowing the Divide - UK GAAP Goes International		225
23		Flicking the Switch: First-time Adoption		253

 Be the first to write a customer review