— 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 applyingcurrent
International Financial Reporting Standards
As the International Accounting Standards Board (IASB) makesrapid progress towards widespread acceptance and use of IFRS(formerly named International Accounting Standards) worldwide, theneed to understand these new standards increases. Now fully revisedand updated, IFRS Practical Implementation Guide and Workbook,Third Edition is the straightforward handbook forunderstanding and adapting the IFRS standards.
This quick reference guide includes easy-to-understandIAS/IFRSoutlines, explanations, and practical insights that greatlyfacilitate understanding of the practical implementation issuesinvolved in applying these complex standards.
Clearly explaining the IASB standards so that even first-timeadopters of IFRS will understand the complicated requirements, theThird Edition presents:
Ten recently issued and revised IFRS standards includingbusiness combinations, financial instruments and newly issued IFRSfor SMEs
New International Financial Reporting Interpretations Committee(IFRIC) projects
Multiple-choice questions with solutions and explanations toensure thorough understanding of the complex IFRS/IAS standards
Case studies or "problems" with solutions illustrating thepractical application of IFRS/IAS
Excerpts from published financial statements around theworld
Designed with the needs of the user in mind, IFRS PracticalImplementation Guide and Workbook, Third Edition is anessential desktop reference for accountants and financeprofessionals, as well as a thorough review guide for the IFRS/IAScertification exam.
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