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Synopsis

The International Financial Reporting Standards are quite differentfrom other sets of accounting standards, and are fundamentallydifferent from US-GAAP, in that they are based on principles, andnot on detailed rules. Financial Reporting under IFRS:Atopic-based approach offers a global perspective on IFRS bypresenting the prescribed rationale and principles and illustratingthem through numerous examples from large international companies.It aims to develop the fundamental skills necessary to read and usethe information contained in all types of financial statements,through examples, activities, questions and answers.

The book is broadly divided into three sections. Section oneexamines the structure of the Balance Sheet and the IncomeStatement, their links and the accounting mechanisms used toprepare them. Section two deals with the identification, evaluationand reporting of Balance Sheet items. Section three covers the useof financial statements to analyze a firm’s performance andits risks. Throughout the book special topics are covered,including Derivatives and Hedge accounting (IAS 39), BusinessCombination (IFRS 3) and Operating Segments (IFRS 8).

Financial Reporting under IFRS is ideally suited to theneeds of students of accounting and financial reporting, but allusers of financial statements, from creditors and investors tosuppliers, customers, employees and governments will benefit fromits concise, topic-based approach.

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