International Financial Reporting Standards in Depth (BOK)

Robert Kirk

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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; and 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 from the major accounting bodies in the UK - CIMA and ACCA.


Språk Engelsk Engelsk Innbinding Heftet
Utgitt 2005 Forfatter Robert Kirk
Elsevier Science & Technology
ISBN 9780750664738
Antall sider 568 Dimensjoner 16,9cm x 23,5cm x 4cm
Vekt 917 gram Leverandør Bertram Trading Ltd
Emner og form Accounting