Financial Reporting under IFRS: A Topic Based Approach

Wolfgang Dick

ISBN 10: 0470688319 / ISBN 13: 9780470688311

Published by John Wiley & Sons Inc, 2010

About this Item

This practical text on financial accounting and reporting offers a global perspective on IFRS. It presents the rationale and principles prescribed throughout the IAS/IFRS, including numerous examples from large international companies, and develops fundamental skills necessary to read and use the information contained in all financial statements. Series: Wiley Regulatory Reporting. Num Pages: 360 pages, Illustrations. BIC Classification: KFCR. Category: (P) Professional & Vocational. Dimension: 234 x 189 x 21. Weight in Grams: 676. . 2010. 1st Edition. Paperback. . . . . Books ship from the US and Ireland.

Seller Inventory # V9780470688311

Bibliographic Details

• Title: Financial Reporting under IFRS: A Topic Based Approach
• Publisher: John Wiley & Sons Inc
• Publication Date: 2010
• Language: English
• ISBN 10: 0470688319
• ISBN 13: 9780470688311
• Binding: Soft cover
• Condition: New

About this title

Synopsis

The International Financial Reporting Standards are quite different from other sets of accounting standards, and are fundamentally different from US-GAAP, in that they are based on principles, and not on detailed rules. Financial Reporting under IFRS:A topic-based approach offers a global perspective on IFRS by presenting the prescribed rationale and principles and illustrating them through numerous examples from large international companies. It aims to develop the fundamental skills necessary to read and use the information contained in all types of financial statements, through examples, activities, questions and answers.

The book is broadly divided into three sections. Section one examines the structure of the Balance Sheet and the Income Statement, their links and the accounting mechanisms used to prepare them. Section two deals with the identification, evaluation and reporting of Balance Sheet items. Section three covers the use of financial statements to analyze a firm’s performance and its risks. Throughout the book special topics are covered, including Derivatives and Hedge accounting (IAS 39), Business Combination (IFRS 3) and Operating Segments (IFRS 8).

Financial Reporting under IFRS is ideally suited to the needs of students of accounting and financial reporting, but all users of financial statements, from creditors and investors to suppliers, customers, employees and governments will benefit from its concise, topic-based approach.

About the Author

Wolfgang Dick (Paris, France) is Professor at ESSEC Business School, Paris, and , and Co-Director of ESSEC-KPMG Financial Reporting Chair. Formerly at HEC and theUniversity of Geneva, he is co-author of the best-selling French IFRS text book Comptabilite financiere en IFRS, published by Pearson.

Franck Missonier-Piera (Lyon, France) is Professor at EMLyon Business School, and co-author of Comptabilite financiere en IFRS. He is a Certified Management Accountant (CMA-Canada).