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Applying IFRS Standards, 5th Edition

Coming Soon Applying IFRS Standards, 5th Edition

Applying IFRS Standards, 5th Edition

作者： Ruth Picker; Leo van der Tas; David Kolitz; Gilad Livne; Janice Loftus; Miriam Koning
出版商： John Wiley & Sons
ISBN: 9781394235933
出版时间 January 2025
规格： Paperback , 784 pages
适应领域： International ? 免责申明：
Countri(es) stated herein are used as reference only

List Price: ￥697.50

￥676.58 Save ￥20.93 (3%)

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Comprehensive resource explaining the IFRS Standards and teaching the skills required to use them in practice

Written in collaboration with Ernst & Young, this fully updated Fifth Edition of Applying IFRS Standards is designed to meet the needs of accountancy students and practitioners in understanding the complexities of IFRS Standards. Beginning with an overview of the International Accounting Standards Board (IASB) and how it establishes accounting standards, the book goes on to explain the key concepts and applications of IFRS Standards, using a wealth of insights and examples sourced from across the international business world and addressing the skills needed to apply the standards in business environments.

In addition to a comprehensive factual breakdown of the IFRS Standards, each chapter in the first three parts of the book is accompanied by an academic perspective, which offers readers critical interpretations designed to bring further context.

Discussion questions, exercises and references are provided throughout the book. Companion websites contain additional chapters, instructor slides and test banks, additional exercises, a solutions manual, and access to IFRS Learning Resources.

Applying IFRS Standards includes information on:
- Fair value measurement, revenue from contracts with customers, income taxes, financial instruments, share-based payments, inventories, and employee benefits
- Property, plant, and equipment, leases, intangible assets, business combinations, impairment of assets, and financial statement presentations
- Statement of cash flows, operating segments, and consolidation in controlled entities, intragroup transactions, and non-controlling interests
- Qualitative characteristics of useful financial information, going concern assumptions
Applying IFRS Standards is an essential learning resource on the subject for students and early-career accounting professionals and serves as a useful reference for established accounting professionals.

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