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International Accounting/Financial Reporting Standards Guide (2018)

International Accounting/Financial Reporting Standards Guide (2018)

作者： David Alexander; Simon Archer CPA
出版商： CCH U.S.
ISBN: 9780808047193
出版时间 November 2017
规格： Paperback , 696 pages
适应领域： International ? 免责申明：
Countri(es) stated herein are used as reference only

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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 (2018) 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 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
- Part III: Industry-Specific Standards
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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