Fundamentals of International Financial Reporting and Accounting - Hardcover

Roger Hussey

Hardcover

ISBN 10: 9814280232 ISBN 13: 9789814280235

Publisher: World Scientific Publishing Co Pte Ltd, 2011

Synopsis

This unique book is not written from a specific national perspective, but adopts an international approach throughout. It treats the topic of International Financial Reporting and Accounting as a subject in its own right and not as an alternative or an extension to the existing domestic regulatory framework. The book begins with an introduction to accounting and financial reporting, followed by a description of the development of international standards and the present structure, role and operations of the International Accounting Standards Board. While a major part of book is devoted to a discussion on individual IFRS (International Financial Reporting Standards), it also discusses income statements, balance sheets and cash flow statements. These financial statements are examined in the context of International Financial Reporting regulations and students are introduced to the main IFRS relating to those statements. Subsequent chapters examine individually, the more complex standards.

About this title

From the Back Cover

This unique book is not written from a specific national perspective, but adopts an international approach throughout. It treats the topic of International Financial Reporting and Accounting as a subject in its own right and not as an alternative or an extension to the existing domestic regulatory framework.

The book begins with an introduction to accounting and financial reporting, followed by a description of the development of international standards and the present structure, role and operations of the International Accounting Standards Board.

While a major part of book is devoted to a discussion on individual IFRS (International Financial Reporting Standards), it also discusses income statements, balance sheets and cash flow statements. These financial statements are examined in the context of International Financial Reporting regulations and students are introduced to the main IFRS relating to those statements. Subsequent chapters examine individually, the more complex standards.

Edition details

• Publisher: World Scientific Publishing Co Pte Ltd
• Publication date: 2011
• ISBN 10: 9814280232
• ISBN 13: 9789814280235
• Binding: Hardcover
• Language: English
• Number of pages: 392