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Melville provides the tools for understanding the international standards and offers expert guidance on how to implement them. This second edition brings the book completely up-to-date and covers all international standards issued as at 1 January The book provides a unique practical introduction to the international standards, outlining how these standards are used on a daily basis by companies in the preparation of their financial statements.
The author examines the recognition, measurement, presentation and disclosure requirements of each IFRS and IAS and every attempt has been made to explain the standards as clearly and concisely as possible.
Examples and practice questions are provided throughout the book to aid student understanding and to provide a framework for grasping the key aspects of this complex and fast-moving subject. FEATURES- unique practical approach, combining theoretical and technical issues- class-tested with both professional and degree students- every chapter contains a variety of worked examples with solutions- every chapter concludes with a set of exercises, some of which are drawn from the past examination papers of the key professional accountancy bodies- comprehensive answers to most of the exercises are provided at the back of the book- supporting website for lecturers' use, containing answers to the remaining exercises and PowerPoint slides for each chapterThis text is essential reading for all undergraduate and professional courses on international financial reporting.International Financial Reporting Standards (IFRS) is the standard corporations are turning to in to facilitate their work in, Lebanon.
The globally-sourced guide to the latest IFRS, with practical application advice. Wiley IFRS is a complete guide to the latest International Financial Reporting Standards set forth by the International Accounting Standards Board.
Written by an international team of experts in global accounting standards, this guide provides detailed information on the latest changes to the IFRS, with. Now in its sixth edition, and with previous editions translated into 15 languages, this publication gives readers a broad and basic understanding of the key issues for each International Financial Reporting Standard.
The acceptance of International Financial Reporting Standards (IFRS) as the preferred method of the “gold standard” of reporting. IFRS does not require near the level of detail for financial reporting as does U.S.
GAAP. For example, IFRS fits into one book about two inches thick while the Financial Accounting Standards Board (FASB. 30 See "The FT International Accounting Standards Survey , an assessment of the use of IAS's by companies, national standard setting bodies, regulators and stock exchanges," by David Cairns, published by The Financial Times, London, The Manual of Accounting - IFRS is our collected insights on the application of International Financial Reporting Standards (IFRS), the financial reporting language of the global capital markets.
The global marketplace is a reality.
IFRS is now required or permitted in countries around the world.