Wow! eBook
International Financial Reporting Standards (IFRS) Workbook and Guide: Practical insights, Case studies, Multiple–choice questions, Illustrations Workbook Edition
Author(s): Abbas A. Mirza (Author), Graham Holt (Author), Magnus Orrell (Author), Sir David Tweedie (Foreword), Philippe Richard (Foreword)
- Publisher: John Wiley & Sons
- Publication Date: 2 May 2006
- Edition: Workbook
- Language: English
- Print length: 408 pages
- ISBN-10: 9780471697428
- ISBN-13: 0471697427
Book Description
- Easy–to–understand explanations of all IFRSs/IASs and IFRICs/SICs issued by the IASB/IASC up to March 2006
- Illustrative examples
- Practical insights
- Worked case studies
- Multiple–choice questions with solutions
Technically reviewed by Liesel Knorr, Secretary General of the German Accounting Standards Committee and former technical director of the International Accounting Standards Committee (IASC).
Forewords by:
Sir David Tweedie, Chairman of the International Accounting Standards Board (IASB)
Philippe Richard, Secretary General of the International Organization of Securities Commissions (IOSCO)
Editorial Reviews
From the Back Cover
The IFRS Workbook and Guide includes illustrative examples, worked case studies, practical insights, and multiple–choice questions with solutions that greatly facilitate understanding of the practical issues involved in applying these complex standards.
Designed with the needs of the user in mind, it covers important topics and developments, including:
- An introduction to IASB and the worldwide adoption of IFRS
- The IASB Framework
- All IAS and IFRS still in force up to IFRS 7, including:
- Presentation of Financial Statements (IAS 1)
- Cash Flow Statements (IAS 7)
- Financial Instruments
- Presentation (IAS 32)
- Recognition and Measurement (IAS 39)
- Disclosures (IFRS 7)
- Earnings per Share (IAS 33)
- Impairment of Assets (IAS 36)
- Provisions, Contingent Liabilities and Contingent Assets (IAS 37)
- Intangible Assets (IAS 38)
- First–time Adoption of IFRS (IFRS 1)
- Share–based Payment (IFRS 2)
- Business Combinations (IFRS 3)
- Insurance Contracts (IFRS 4)
- Exploration for and Evaluation of Mineral Resources (IFRS 6)
- All SIC and IFRIC Interpretations still in force up to IFRIC 9
About the Author
GRAHAM J. HOLT is Principal Lecturer of Accounting and Finance at the Manchester Metropolitan University Business School in the United Kingdom. He is coauthor of an IFRS text, contributor to academic publications, author of professional journal papers, and examiner for the Association of Chartered Certified Accountants (ACCA), UK.
MAGNUS ORRELL is in the national office of Deloitte & Touche LLP in the United States. He specializes in the accounting for financial instruments under both IFRS and U.S. GAAP and has extensive international experience of accounting and reporting issues relating to financial instruments and financial institutions from his time as project manager for financial instruments at IASB.
