Written in collaboration with Ernst & Young, this fully updated Fifth Edition of Applying IFRS Standards is designed to meet the needs of accountancy students and practitioners in understanding the complexities of IFRS Standards. Beginning with an overview of the International Accounting Standards Board (IASB) and how it establishes accounting standards, the book goes on to explain the key concepts and applications of IFRS Standards, using a wealth of insights and examples sourced from across the international business world and addressing the skills needed to apply the standards in business environments.

In addition to a comprehensive factual breakdown of the IFRS Standards, each chapter in the first three parts of the book is accompanied by an academic perspective, which offers readers critical interpretations designed to bring further context.

Discussion questions, exercises and references are provided throughout the book. Companion websites contain additional chapters, instructor slides and test banks, additional exercises, a solutions manual, and access to IFRS Learning Resources.

Applying IFRS Standards includes information on:

Fair value measurement, revenue from contracts with customers, income taxes, financial instruments, share-based payments, inventories, and employee benefits
Property, plant, and equipment, leases, intangible assets, business combinations, impairment of assets, and financial statement presentations
Statement of cash flows, operating segments, and consolidation in controlled entities, intragroup transactions, and non-controlling interests
Qualitative characteristics of useful financial information, going concern assumptions

Applying IFRS Standards is an essential learning resource on the subject for students and early-career accounting professionals and serves as a useful reference for established accounting professionals.

About the Author

Ruth Picker AM, Former Global IFRS Leader and Asia-Pacific Risk Management Leader, EY. Former IFRIC member.

Leo van der Tas, is Professor of Corporate Reporting at Tilburg University, The Netherlands and partner-contractor with EY. Former IFRIC member.

David Kolitz, Exeter, UK, is Senior Lecturer in Accounting at the University of Exeter Business School.

Gilad Livne, London, UK, is Professor of Accounting at the School of Business and Management, at Queen Mary University of London.

Janice Loftus, Adelaide, Australia, is Associate Professor at the Business School at the University of Adelaide.

Miriam Koning, Rotterdam, The Netherlands, is Associate Professor of Accounting at Rotterdam School of Management, Erasmus University.

Cathrynne Service, is an Independent IFRS consultant, Academic Author and Educationist.

"About this title" may belong to another edition of this title.

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