International Accounting/Financial Reporting Standards Guide (2012)

Name: International Accounting/Financial Reporting Standards Guide (2012)
Brand: CCH U.S.
SKU: 9780808026563
Price: 2619.00 HKD
Availability: OutOfStock
Author: David Alexander; Simon Archer CPA
ISBN: 9780808026563

Edited by David Alexander · Simon Archer CPA

CCH U.S. October 2011

Specifications

ISBN-13: 9780808026563
Publisher: CCH U.S.
Publication: October 2011
Format: Paperback , 752 pages
Jurisdiction: International ? Countri(es) for reference only

Details

Understanding reporting standards issued by the IASB is essential for those who prepare and/or interpret financial statements and are required to comply with the increasingly complex set of international accounting and financial reporting standards. The International Accounting/Financial Reporting Standards Guide is your survival handbook in today's global economy. It keeps you up-to-date on the latest general and industry-specific international reporting standards and the proposed changes on your immediate horizon that will most likely alter the way in which you must account for and disclose information.

The International Accounting/Financial Reporting Standards Guide organizes accounting pronouncements into two parts: general standards and industry-specific standards. The Practice Pointers featured throughout this edition point out, in plain English, how to apply the standards just discussed. Material in the International Accounting/Financial Reporting Standards Guide can be easily located several ways: the Cross-Reference shows the chapter in which a particular pronouncement is discussed; the Table of Contents directs you to a specific topic area; and the Index provides a quick page reference.

The 2012 International Accounting/Financial Reporting Standards Guide includes the following topics:

Part I: Overview (a recap of the International Accounting Standards Board and the formation of IFRAC)
Part II: General Standards
- Accounting Policies, Changes in Accounting Estimates, and Errors
- Borrowing Costs
- Business Combinations
- Cash Flow Statement
- Changing Prices and Hyperinflationary Economies
- Consolidated Financial Statements
- Construction Contracts
- Earnings Per Share
- Employee Benefits
- The Equity Method
- Events After The Balance Sheet Date
- Financial Instruments
- Foreign Currency Translation
- Government Grants and Government Assistance
- Impairment of Assets
- Income Taxes
- Intangible Assets
- Interim Financial Reporting
- Inventories
- Investment Property
- Leases
- Non-Current Assets Held for Sale and Discontinued Operations
- Property, Plant, and Equipment
- Provisions, Contingent Liabilities, and Contingent Assets
- Related-Party Disclosures
- Revenue
- Segment Reporting
- Share-Based Payment
Part III: Industry-Specific Standards
- Agriculture
- Insurance Contracts
- Mineral Resources: Exploration and Evaluation

About the Author

David Alexander is Professor of Accounting at the Birmingham Business School, The University of Birmingham, England. He has a degree in Economics and Accounting from the University of Bristol, England, and is a Fellow of the Institute of Chartered Accountants in England and Wales.

Simon Archer, a former partner of Price Waterhouse, Paris, has had many years’ experience working in Continental Europe. He was until recently Professor of Financial Management at the University of Surrey, Guildford, United Kingdom, where he continues to carry out doctoral supervisions. Professor Archer was educated at Oxford University, United Kingdom, and is a Fellow of the Institute of Chartered Accountants in England and Wales.

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