Items related to Advanced Financial Accounting: An IAS and IFRS Approach
This book covers advanced level topics in financial reporting within the International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS) reporting framework. While the book is aimed at advanced level accounting degree students in tertiary institutions, it is a useful primer for practitioners who wish to reinforce their knowledge of rapidly changing accounting standards.
Features -- Inclusion of the most recent amendments to existing standards including the revised IFRS 3 (2008) and revised IAS 27 (2008).
Features -- Inclusion of the most recent amendments to existing standards including the revised IFRS 3 (2008) and revised IAS 27 (2008).
-- Coverage of complex topics: business combinations, consolidation, equity accounting, translation of foreign transactions and foreign operations, financial instruments, share-based payments, earning per share, deferred taxation and risk reporting disclosures.
-- Application of the three Cs of sound accounting pedagogy:
- Concepts Principles-based to enhance studnets' conceptual understanding of the underlying retionale of accounting requirements.
-Context Emphasizes the importance of understanding the economics of and motivations for the specific transactions that are the subject of accounting rules.
-Competencies Focuses on the requirements of accounting standards within the IAS and IFRS reporting framework and provides in-depth coverage of how to apply them to complex settings.
-- Rigorous and comprehensive illustrations, explanations and problem sets aimed at achieving high standards of professional competencies demanded by accountancy bodies worldwide.
-- Analytical checks to allow for self-auditing of answers.
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About the Author:
Pearl Tan is Practice Associate Professor in Accounting at Singapore Management University (SMU) where she teaches Advanced Financial Accounting at both the undergraduate and postgraduate levels. Prior to joining SMU, Professor Tan has had extensive experience in teaching and developing advanced accounting courses at Nanyang Technological University. Professor Tan was also an audit manager in an international accounting firm prior to joining academia. Besides being a Fellow Certified Public Accountant of Singapore and Australia and Fellow of the Association of Chartered Certified Accountants, Professor Tan holds a Masters degree from the London School of Economics and Political Science and a PhD degree from the University of Queensland. She has also co-written reports and given feedback to the Institute of Certified Public Accountants of Singapore (ICPAS), Disclosure and Accounting Standards Committee and the Annual Report Award Committee in Singapore. She has conducted several accounting seminars for major organizations and members of professional bodies. Professor Tan is also a committee member on the Accounting Standards Committee of ICPAS.
Peter Lee is currently Associate Professor in Accounting at Nanyang Technological University (NTU) where he has taught for more than 20 years. He is a Fellow of the Association of Chartered Certified Accountants (United Kingdom) and the Chartered Institute of Management Accountants (United Kingdom). Prior to joining NTU, he acquired valuable experience in financial controllership, management consultancy and management of loan portfolios with a major financial institution. He has written research reports for the Institute of Certified Public Accountants of Singapore and the Disclosure and Accounting Standards Committee, and has published cases in reputable journals including Issues in Accounting Education.
Peter Lee is currently Associate Professor in Accounting at Nanyang Technological University (NTU) where he has taught for more than 20 years. He is a Fellow of the Association of Chartered Certified Accountants (United Kingdom) and the Chartered Institute of Management Accountants (United Kingdom). Prior to joining NTU, he acquired valuable experience in financial controllership, management consultancy and management of loan portfolios with a major financial institution. He has written research reports for the Institute of Certified Public Accountants of Singapore and the Disclosure and Accounting Standards Committee, and has published cases in reputable journals including Issues in Accounting Education.
"About this title" may belong to another edition of this title.
- PublisherMcGraw-Hill Education (Asia)
- Publication date2008
- ISBN 10 0071264310
- ISBN 13 9780071264310
- BindingPaperback
- Edition number1
- Number of pages672
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