- Covers all the new standards required for 2005 year ends
- Specifically written for global consistency, as approved by the Global IFRS Policy Committee of Ernst & Young
- Detailed contents section and index to aid speed of reference
International GAAP® 2005 goes much further than explanation. It interprets the standards, sets them in context, and gives insights into how difficult day-to-day practical issues should be resolved in the real world of financial reporting.
Each chapter of the book deals with a key area of IFRS and has a common structure for ease of use and includes
- An introduction to the background issues
- An explanation of relevant principles
- A clear exposition of the requirements of IFRS™
- A discussion of the implications in practice
- Worked examples
- Extracts for the accounts of real companies
- A full listing of the required disclosures
- Full guidance on the first time adoption of IFRS™
* Most authoritative title worldwide on IFRS
* Sets the international finance standards in context that goes beyond academic analysis and gives insights into day-to-day issues
* Written for global consistancy; IFRS are now followed by a growing international community
* Covers all the new standards required for 2005 year-ends
"synopsis" may belong to another edition of this title.
Rare Book
From January 2005 over 70 countries, including the entire European Union, will require the use of International Financial Reporting Standards by at least all listed companies. The world is on the threshold of having only two major financial reporting regimes, US GAAP and International GAAP.
The most testing time for all concerned will start as financial reporting under IFRS moves from the theoretical to the real. To date, no substantial body of custom, practice or generally accepted ways of employing IFRS has had an opportunity to develop. Indeed, one of the challenges is to put in place a regime under which an International GAAP that is understood and commonly applied throughout the world, can develop. Paradoxically, it may be that this situation best illustrates the real meaning of GAAP in an IFRS context. A comprehensive set of International Financial Reporting Standards exists, but no GAAP as yet.
Therefore, in writing International GAAP, we have attempted to set out clearly the thinking behind each standard, the meaning of its detailed requirements, and the practical matters to be considered when applying it. We hope that it will be of value to all who need to understand and apply IFRS; and more widely, we hope it will contribute to developing an international consensus on the proper and consistent application of IFRS that alone can make it a success.
"About this title" may belong to another edition of this title.
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Hardcover. Condition: gut. Auflage: Rev e. (17. November 2004). Rechnungswesen Bilanzen IASB international financial reporting Financial Reporting Group of Ernst & Young UK GAAP UK & International GAAP Financial Times auditing company accountancy standards pronouncementsf IFRS-reporting company accounts IAS specimen financial statements The standards set by the IASB are the authoritative requirements of international financial reporting, but their interpretation and practical application require something more and that is why "International GAAP[registered] 2005" is needed to provide that interpretation and guidance on the practical application of the new reporting regime. "International GAAP[registered] 2005" goes much further than explanation. It interprets the standards, sets them in context and gives insights into how difficult practical issues should be approached in the real world of financial reporting. Written by the Financial Reporting Group of Ernst & Young, this totally new book serves as a successor to the same authors' market-dominating "UK GAAP" and "UK & International GAAP" - acclaimed as "A Standard Reference Work" ("Financial Times") and "The definitive guide to financial reporting" ("The Times"). "International GAAP[registered] 2005" is indispensable for anyone involved in preparing, interpreting or auditing company accounts and for all students of accountancy. "International GAAP[registered] 2005" is also available online in a package that includes all the IASB's standards and pronouncements, real sets of IFRS-reporting company accounts, and Ernst & Young's IAS specimen financial statements. International GAAP 2005 (International GAAP) (Gebundene Ausgabe) von Mike Bonham Matthew Curtis Mike Davies Pieter Dekker Tim Denton Richard Moore Ernst & Young Financial Reporting Group UK GAAP auditing company accounts IASB IFRS IAS financial statements In englischer Sprache. 2024 pages. 24,8 x 19,4 x 7,2 cm. Seller Inventory # BN1826
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