International Accounting/Financial Reporting Standards Guide (2014)

Author: Mr. David Alexander; Professor Simon Archer CPA
Publisher: CCH U.S.
ISBN: 9780808035701
Published In: October 2013
Format: Paperback , 696 pages
Jurisdiction: International ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents
Author

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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.

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

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.