Name: International Financial Reporting Standards in Depth (CIMA Professional Handbook)
Author: Robert Kirk (Author)
ISBN: 9780750664738

International Financial Reporting Standards in Depth (CIMA Professional Handbook) book cover

International Financial Reporting Standards in Depth (CIMA Professional Handbook)

Author(s): Robert Kirk (Author)

Publisher: CIMA Publishing
Publication Date: 23 July 2005
Edition: Illustrated
Language: English
Print length: 568 pages
ISBN-10: 0750664738
ISBN-13: 9780750664738

Book Description

This book reflects IFRS as of the preparation of the text during 2004, and as far as possible up to the date of first publication in July 2005.

Accounting Standards in Depth contains a:
* Brief summary of the relevant international accounting standards
* Selection of questions illustrating how international standards are used in practice and provide useful revision practice for those attempting accountancy exams

The book starts with an introduction to the standard setting process, as well as looking at the development of IASB. It examines the framework for the preparation and presentation of financial statements which underpins the practice of financial accounting.

The intention of the book is that the reader will be tested on basic numerical application, on an understanding of the underlying theory, and on presentation of financial statements under the international regulatory framework. The questions have been carefully chosen to test the readers ability to write good practical reports, perform calculations, and present both extracts and full sets of financial statements.

* Tests the reader on numerical application, understanding of the underlying theory and presentation of financial statements
* Includes questions selected from the major accounting bodies in the UK – CIMA and ACCA

Editorial Reviews

Review

Best selling textbook updated to cover International Accounting Standards

From the Back Cover

From 2005 all EU listed companies are required to comply with International Financial Reporting Standards. This edition of International Financial Reporting Standards in Depth has been completely updated to reflect this change. This text is designed to prepare both professionally qualified accoutants and those currently studying for their professional examinations to familiarise themselves with these new standards.

Each of the chapters examines all the standards forming the ‘stable platform’ that were applied from January 2005 for listed companies. It is then supplemented by a number of examination questions chosen from CIMA and ACCA past examination papers.

About the Author

Robert Kirk BScn (Econ) FCA CPA qualified as a charted accountant in Belfast with Price Waterhouse & Co., and spent two years in industry and a further four years in practice. In 1980 he was appointed director of a private teaching college in Dublin where he specialised in the teaching of financial accounting subjects. He later moved into the university sector and is currently Professor of Financial Reporting in the the School of Accounting at the University of Ulster. He also presents continuing professional education courses for various institutes across the UK and Ireland.

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