Intermediate Financial Reporting An IFRS Perspective

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9780071328029: Intermediate Financial Reporting An IFRS Perspective
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This updated edition explains the financial reporting concepts, accounting treatments and requirements, and preparation and presentation of financial statements encountered at the corporate or individual entity level by using the most updated International Financial Reporting Standards (IFRSs), including the latest IFRSs on financial instruments and fair value measurement.

This book is suitable for students, lecturers and practitioners. Students and lecturers should find this a good textbook for undergraduate and postgraduate intermediate and advanced accounting and financial reporting courses. Users and preparers of financial reports will find the concepts and explanations useful in their daily work, and they can use the book as a guide in analysing, auditing and preparing their financial reports.

Key Features:
· Latest coverage of IFRSs, including IFRS 9 and IFRS 13 · Numerous illustrative examples · Real-life cases sourced from countries around the world · Exercises, problems and case studies

WHAT'S NEW IN THIS EDITION
· All relevant changes in IFRSs up to June 2011 have been incorporated, including new IFRSs. · New conceptual framework issued by the IASB is explained. · Critical and relevant Interpretations to IFRS have been incorporated. · Newly issued IFRSs, including IFRS 9 Financial Instruments, are explained and compared with those IFRSs to be replaced. · A new chapter on IFRS 13 issued in May 2011 on fair value measurement is added with several flowcharts and figures to explain the new requirements and concept. · Amendments to IAS 19 issued in June 2011 are added. · Inclusion of new figures and flowcharts. · Inclusion of more real-life cases and new examples to explain the requirements and concepts, while existing cases and examples have been updated. · Exposure drafts of revenue recognition and leases are discussed

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