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— Explanations of IFRS and IFRIC interpretations
— Practical insights into implementation issues
— Worked-out illustrations and examples
— Case studies with solutions
— Multiple-choice questions with answers
— Extracts from published financial statements
A one-stop resource for understanding and applying current
International Financial Reporting Standards
As the International Accounting Standards Board (IASB) makes rapid progress towards widespread acceptance and use of IFRS (formerly named International Accounting Standards) worldwide, the need to understand these new standards increases. Now fully revised and updated, IFRS Practical Implementation Guide and Workbook, Third Edition is the straightforward handbook for understanding and adapting the IFRS standards.
This quick reference guide includes easy-to-understand IAS/IFRSoutlines, explanations, and practical insights that greatly facilitate understanding of the practical implementation issues involved in applying these complex standards.
Clearly explaining the IASB standards so that even first-time adopters of IFRS will understand the complicated requirements, the Third Edition presents:
Ten recently issued and revised IFRS standards including business combinations, financial instruments and newly issued IFRS for SMEs
New International Financial Reporting Interpretations Committee (IFRIC) projects
Multiple-choice questions with solutions and explanations to ensure thorough understanding of the complex IFRS/IAS standards
Case studies or "problems" with solutions illustrating the practical application of IFRS/IAS
Excerpts from published financial statements around the world
Designed with the needs of the user in mind, IFRS Practical Implementation Guide and Workbook, Third Edition is an essential desktop reference for accountants and finance professionals, as well as a thorough review guide for the IFRS/IAS certification exam.