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International Accounting / Financial Reporting Standards Guide (2009) (Miller International Accounting Standards Guide)
 
 
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International Accounting / Financial Reporting Standards Guide (2009) (Miller International Accounting Standards Guide) (Paperback)

~ David Alexander (Author), Simon Archer (Author)
Key Phrases: contingent liabilities, business combinations, contingent assets, Financial Instruments, Impairment of Assets, Presentation of Financial Statements (more...)
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International Accounting / Financial Reporting Standards Guide (2009) (Miller International Accounting Standards Guide) + Wiley IFRS 2008, CD-ROM: Interpretation and Application of International Accounting and Financial Reporting Standards 2008
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Product Description

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. An understanding of this material is also essential for those who need to understand or interpret financial statements prepared under IASB GAAP, which includes thousands of large enterprises in Europe and Australia. Further, the implications of the promised increasing convergence between U.S. and IASB GAAPs can only be appreciated with a knowledge of IASB pronouncements. 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.


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, and is now Visiting Professor at the University of Reading, United Kingdom. Professor Archer was educated at Oxford University, United Kingdom, and is a Fellow of the Institute of Chartered Accountants in England and Wales.

Product Details


Inside This Book (learn more)
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Key Phrases - Statistically Improbable Phrases (SIPs): (learn more)
contingent liabilities, business combinations, contingent assets, accounting estimates, segment reporting, hyperinflationary economies, international accounting standards, retirement benefit plans, reporting cash flows, accounting policies for insurance contracts, related deferred acquisition costs, resulting deferred tax liability, asset revaluation surplus, potential ordinary shares, liability adequacy test, future investment margins, current purchasing power units, hedge accounting purposes, most recent annual financial statements, first annual period beginning, remeasurement gain, unused tax losses, net fair value, potential voting rights, net monetary position
Key Phrases - Capitalized Phrases (CAPs): (learn more)
Financial Instruments, Impairment of Assets, Presentation of Financial Statements, Foreign Exchange Rates, The Effects of Changes, Income Taxes, International Standards, Cash Flow Statements, Construction Contracts, International Financial Reporting Standards, United States, United Kingdom, European Union, Related Party Disclosures, Standing Interpretations Committee, Likely Future Developments, Implementation Guidance, European Commission, Financial Assets Carried, Illustration of Calculation of Cash Flow, Capital Sum, Reporting Financial Information, Illustration of Finance Lease Accounting, Completion Construction, Completed Contract
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Front Cover | Table of Contents | First Pages | Index | Back Cover | Surprise Me!
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