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International Accounting/Financial Reporting Standards Guide (2007) (Miller International Accounting Standards Guide)
 
 
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International Accounting/Financial Reporting Standards Guide (2007) (Miller International Accounting Standards Guide) [Paperback]

David Alexander and Simon Archer (Author)

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Book Description

080809064X 978-0808090649 December 13, 2006
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.

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About the Author

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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Inside This Book (learn more)
Key Phrases - Statistically Improbable Phrases (SIPs): (learn more)
fair value through profit, dilutive potential ordinary shares, hedge accounting purposes, own equity instruments, current purchasing power units, liability adequacy test, future investment margins, primary reporting format, net fair value, potential voting rights, unused tax losses, first annual period beginning, most recent annual financial statements, remeasurement gain, discretionary participation feature, net monetary position, nonadjusting events, settlement date accounting, accumulated impairment losses, defined benefit obligation, carrying amount, fair value model, financial guarantee contracts, revaluation model, applying accounting policies
Key Phrases - Capitalized Phrases (CAPs): (learn more)
International Financial Reporting Standards, United States, International Accounting Standards, Likely Future Developments, European Union, Related Party Disclosures, United Kingdom, Standing Interpretations Committee, European Commission, Reporting Financial Information, Illustration of Calculation of Cash Flow, Illustration of Finance Lease Accounting, The Current Position, Completed Contract, Completion Construction, Cost of Sales January, International Organization of Securities Commissions
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