Fundamentals of International Financial Accounting and Reporting
eBook - PDF

Fundamentals of International Financial Accounting and Reporting

  1. 392 pages
  2. English
  3. PDF
  4. Available on iOS & Android
eBook - PDF

Fundamentals of International Financial Accounting and Reporting

About this book

This unique book is not written from a specific national perspective, but adopts an international approach throughout. It treats the topic of International Financial Accounting and Reporting as a subject in its own right and not as an alternative or an extension to the existing domestic regulatory framework.

The book begins with an introduction to accounting and financial reporting, followed by a description of the development of international standards and the present structure, role and operations of the International Accounting Standards Board.

While a major part of the book is devoted to a discussion on individual IFRS (International Financial Reporting Standards), it also discusses income statements, balance sheets and cash flow statements. These financial statements are examined in the context of International Financial Reporting regulations and students are introduced to the main IFRS relating to those statements. Subsequent chapters examine individually, the more complex standards.

A complimentary copy of the Instructor's Manual and the PowerPoint presentations of the text materials are available for all instructors who adopt this book as a course text. Please send your request to [email protected].


Sample Chapter(s)
Guide for Students (55 KB)
Chapter 1: Accounting Assumptions and Facts (104 KB)
Chapter 2: The Growth of Standard Setting and the International Accounting Standards Board (116 KB)

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Yes, you can access Fundamentals of International Financial Accounting and Reporting by Roger Hussey in PDF and/or ePUB format, as well as other popular books in Negocios y empresa & Desarrollo empresarial. We have over one million books available in our catalogue for you to explore.

Information

Publisher
WSPC
Year
2010
eBook ISBN
9789813107588
Topic
Negocios y empresa
Subtopic
Desarrollo empresarial

Table of contents

  1. Contents
  2. Preface
  3. Acknowledgements
  4. Guide for Students
  5. 1 Accounting Assumptions and Facts
  6. 2 The Growth of Standard Setting and the International Accounting Standards Board
  7. 3 The Basics of the Statement of Income
  8. 4 The Basics of the Statement of Financial Position
  9. 5 The Basics of the Statement of Cash Flows
  10. 6 Intangible Assets and Impairment of Assets
  11. 7 Accounting Policies, Errors, Provisions and Contingencies
  12. 8 Leases, Employee Benefits and Taxes
  13. 9 Financial Instruments and Share-Based Payments
  14. 10 Business Combinations and Consolidated Financial Statements
  15. 11 Specific Industries and Practices
  16. 12 Presentational Issues
  17. 13 Foreign Operations and Segmental Reporting
  18. 14 Evaluating IFRS Financial Statements
  19. Appendix A Double-Entry Bookkeeping
  20. Appendix B Answers to Chapter Questions
  21. Index