IFRS: A Quick Reference Guide

Informationen zum Autor Robert Kirk BScn (Econ) FCA CPA qualified as a charted accountant in Belfast with Price Waterhouse & Co., and spent two years in industry and a further four years in practice. In 1980 he was appointed director of a private teaching college in Dublin where he specialised in the teaching of financial accounting subjects. He later moved into the university sector and is currently Professor of Financial Reporting in the the School of Accounting at the University of Ulster. He also presents continuing professional education courses for various institutes across the UK and Ireland. Inhaltsverzeichnis Introduction; The Regulatory Framework and Presentation of Financial Statements; Asset Valuation: Non Current Assets; Asset Valuation: Intangible Assets; Asset Valuation: Inventories and Construction Contracts Liabilities; Performance Measurement; Employee Costs; Foreign Trading; Cash Flow Statements; Disclosure Standards; Group Accounting; Financial Instruments; Sundry Financial Reporting Standards.

Autorentext
Robert Kirk BScn (Econ) FCA CPA qualified as a charted accountant in Belfast with Price Waterhouse & Co., and spent two years in industry and a further four years in practice. In 1980 he was appointed director of a private teaching college in Dublin where he specialised in the teaching of financial accounting subjects. He later moved into the university sector and is currently Professor of Financial Reporting in the the School of Accounting at the University of Ulster. He also presents continuing professional education courses for various institutes across the UK and Ireland.

Klappentext

The aim of this book is to help accountants understand the basic numerical applications and the underlying theory of International Financial Reporting Standards (IFRS). The book provides a thorough introduction to the accounting standard setting process, and to the boards, committees and councils who are responsible for these standards. It goes on to discuss in detail all the individual standards which accountants need to know, understand and implement in practice. To illustrate, in a practical way, how companies apply the standards the book contains many examples from published company accounts in the United Kingdom and Europe. Each chapter includes a brief summary of the relevant accounting standards in force together with the proposed changes contained within outstanding drafts.

Inhalt
Introduction; The Regulatory Framework and Presentation of Financial Statements; Asset Valuation: Non Current Assets; Asset Valuation: Intangible Assets; Asset Valuation: Inventories and Construction Contracts Liabilities;
Performance Measurement; Employee Costs; Foreign Trading; Cash Flow Statements; Disclosure Standards; Group Accounting; Financial Instruments; Sundry Financial Reporting Standards.